Individual and Dependent Relationship
- Child Relief: Taxpayers can claim relief for each dependent child, with higher amounts available for children in higher education.
- Spouse Relief: Available if the spouse has little to no income, providing additional financial support.
- Disabled Dependent Relief: Higher relief amounts are available for dependents with disabilities.
Husband and Wife Relationship and Alimony to Ex-Wife
Husband and Wife Relationship
- Legal and Financial Responsibilities: Both partners have obligations to support each other emotionally, financially, and socially during the marriage.
Divorce
- Financial Support: Alimony may be necessary for one spouse to maintain a reasonable standard of living post-divorce.
- Factors to Consider: When divorcing, key aspects include:
- Division of Assets: Splitting marital property fairly.
- Child Custody: Determining the care and support of children.
Deduction for Disabled Individuals
- This relief applies to taxpayers who themselves are disabled, helping to offset the costs associated with living with a disability.
Additional Deduction for Disabled Spouse
- Marital Status: The taxpayer must be legally married to the disabled individual.
- Certification of Disability: A medical certificate confirming the spouse’s disability is required to substantiate the claim.
- Financial Support: The taxpayer must provide financial support to the disabled spouse, reflecting the caregiving responsibility.
Education Fees Relief (Self)
- Enrollment in Recognized Institutions: The individual must be enrolled in a recognized institution of higher learning, which can include universities, colleges, or technical institutes, both local and abroad.
- Course of Study: The course must be related to a recognized field of study, typically including undergraduate and postgraduate programs. Certain professional qualifications may also qualify.
Frequently Asked Questions
What is personal tax relief ?
- Personal tax relief refers to the deductions allowed by the Malaysian tax system to reduce an individual’s taxable income. These reliefs lower the amount of income tax owed, optimizing the taxpayer’s overall financial situation.
Who is eligible for personal tax relief ?
- All Malaysian residents, including citizens and permanent residents, are eligible for personal tax relief. Non-residents typically do not qualify for these deductions and are taxed at a flat rate.
Can I claim tax relief for my dependents?
- Yes, taxpayers can claim additional reliefs for dependents, including spouses, children, and disabled family members, provided certain conditions are met.
How do I claim personal tax relief?
- To claim personal tax relief, you need to include the relevant deductions when filing your annual income tax return. Ensure you keep documentation, such as receipts and certificates, to support your claims.
Do I need to provide documentation for my claims?
- Yes, it’s important to keep all relevant documentation, such as medical certificates, receipts for education fees, and proof of financial support for dependents, in case the Inland Revenue Board (LHDN) requires verification.
