Yes, you can claim medical expenses for medical treatments, vaccinations, and health check-ups for yourself under the income tax relief. The amount claimable is subject to the maximum limit as specified by LHDN.
There is no limit to the number of children you can claim for child relief. However, the amount of relief may vary based on the child's age, educational status, and if the child is disabled.
No, the Monthly Tax Deduction (MTD) scheme is primarily for employment income. If you are self-employed, you are required to make CP500 installment payments or settle your tax obligations during the annual tax filing.
Yes, if you submit your return form after the deadline, you may face late filing penalties imposed by LHDN, which are calculated as a percentage of your outstanding tax amount.
Yes, any amount paid for zakat or fitrah can be used as a tax rebate to reduce your income tax payable. The rebate is limited to the actual amount of zakat paid for the assessment year.
Yes, you can claim a deduction for donations, provided they are made to approved institutions or organizations under Section 44(6) of the Income Tax Act 1967.
You can make your tax payments at:
LHDN branches nationwide
Online banking platforms
LHDN's e-Bayaran Portal
Post offices and selected banks
MTD (Monthly Tax Deduction) or PCB (Potongan Cukai Bulanan) is a system of income tax collection from monthly salaries to reduce the burden of annual lump-sum payment during tax filing.
MTD (PCB) is a standard monthly tax deduction based on your salary, while CP38 is an additional directive issued by LHDN for extra deductions to clear outstanding tax liabilities.
Income such as wages, salaries, director’s fees, bonuses, allowances, and any other form of remuneration are subject to MTD (PCB) deductions.
Director’s fees are calculated using the Schedular Tax Deduction (STD) Table provided by LHDN. The calculation is based on the amount of remuneration and the director’s tax bracket.
Yes, employers are required to deduct taxes under both MTD (PCB) and CP38 as instructed by LHDN.
If your MTD (PCB) is not enough to settle your total income tax, you are required to pay the difference when you submit your income tax return.
If there is an excess credit after your income tax assessment, LHDN will process your refund within 90 days if filed online (e-Filing) and 120 days if filed manually.
No, there is no need to submit an application. If your tax assessment shows an excess payment, the refund will be processed automatically by LHDN.
Delays in receiving your refund may be due to incomplete documentation, incorrect bank details, or discrepancies in your tax return. You may contact LHDN for further assistance.
Form B is used by business owners and sole proprietors to report business income, while Form BE is designated for individuals with only employment income and no business operations.
The deadline for submitting Form B is 30th June of the following assessment year. Late submissions may result in penalties.
Yes, if you submit Form B after 30th June, you may be subjected to late filing penalties as outlined by the Inland Revenue Board of Malaysia (LHDN).
If you transitioned from employment to business ownership within the same year, you are required to submit Form B to declare both employment and business income.
In Malaysia, business owners are required to retain all financial records and source documents for at least 7 years for tax audit purposes and compliance with the Income Tax Act.
Not maintaining proper records for 7 years can result in penalties and fines if audited by the tax authorities.
Even if you are not registered with SSM (Companies Commission of Malaysia), you must still declare your business income through Form B.
Yes, if you receive consulting fees or commissions regularly and as part of a business activity, it is considered business income and must be declared in Form B.
You can check your CP500 payment status through the LHDN online portal (MyTax) or by visiting the nearest LHDN branch.
If you believe there is an error in your CP500 figure, you can file an appeal with LHDN along with supporting documents to justify your claim.
A Public Ruling is an official interpretation issued by LHDN, explaining how tax laws are applied to certain business transactions. It serves as a reference for taxpayers.
As a business partner, you must report your share of income based on the profit-sharing agreement or the percentage of capital contributed to the partnership.
Rental income is considered business income if you are actively involved in property management, maintenance, and tenant services as part of business operations.
This refers to activities such as property repairs, cleaning, security services, and tenant support, which are actively managed as part of the property rental business.
No, medical expenses are only claimable for immediate family members, such as parents, spouse, and children, not for in-laws.
To claim education fee relief, you must be enrolled in an approved study program and retain official receipts and proof of payment for submission during tax filing.
A full medical checkup includes a comprehensive health examination that is recognized by a registered medical institution. You can claim relief up to the specified limit set by LHDN.
Yes, you can still claim D8 relief for books and electronic dictionaries purchased from overseas, provided you have the purchase receipts as proof.
Sports equipment includes items specifically used for sports and physical activities, such as badminton rackets, football gear, and gym equipment, but does not include clothing or shoes.
Yes, if you have made contributions to the Employees Provident Fund (EPF), you are eligible to claim tax relief for the amount contributed.
No, life insurance relief is only claimable under the policyholder's name, which should be you or your spouse. Children's life insurance is not eligible for this relief.
