EPPA3023: TAXATION I

TOPIC 7:
TAX RELIEF & REBATE
FOR INDIVIDUALS

fatimahrashid@ukm.edu.my
1
FORMAT FOR CALCULATING TAX PAYABLE
RM RM
Section 4(a): Business income XX
Section 4(b): Employment income XX
Section 4(c): Dividend, interest & discounts XX
Section 4 (d): Rents, royalty & premium XX
Section 4 (e): Pension, annuity & alimony XX
Section 4 (f): Other income XX
AGGREGATE INCOME XX
Less: Donations/ Gifts (XX)
Less: Cureent year business loss (XX)
TOTAL INCOME XX
Less: Tax reliefs (individual) (XX)
TAXABLE INCOME XX
TOTAL INCOME TAX (Tax table) XX
Less: rebates (XX)
Less: zakat & fitrah (XX)
TAX PAYABLE XX
Less: Monthly Tax Deduction (MTD) (XX)
NET TAX PAYABLE/ TAX REFUND XX
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 FORM BE 2022 (F) & B 2022 (G):
- DONATIONS/ GIFTS
Section Donations/ gifts Subsection RM
F1/ G1 Gift of money to the Government, State Government or Local Authorities SS44(6)
F2a/ G2a Gift of money to Approved Institutions or Organisations SS44(6)
Gift of money or cost of contribution in kind for any Approved Sports Activity or Sports
F2b/ G2b SS44(11B) Limited to
Body
10% of
Gift of money or cost of contribution in kind for any Approved Project of National
F2c/ G2c SS44(11C) aggregate
Interest Approved by Ministry of Finance
income (B5)
Gift of money in the form of waqf to religious authorities/ religious bodies/ public
F2d/ G2d SS44(11D)
universities or gift of money in the form of endowments to public universities
F3/ G3 Gift of artifacts, manuscripts or paintings SS44(6A)
Limited to
F4/ G4 Gift of money for provision of Library Facilities or to Libraries SS44(8)
RM20,000
Gift of money or contribution in kind for the provision of facilities in Public Places for the
F5/ G5 SS44(9)
benefit of disabled persons
Gift of money or medical equipment to any healthcare facility approved by the Ministry Limited to
F6/ G6 SS44(10)
of Health RM20,000
F7/ G7 Gift of paintings to the National Art Gallery or any State
3 Art Gallery SS44(11)
 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
Given to INDIVIDUALS & RESIDENTS
Reliefs include:
self reliefs
wife/ husband reliefs
Child reliefs
Life insurance premium
Reliefs on contributions in approved schemes or EPF
Medical reliefs
other reliefs
In claiming tax relief, it is necessary to submit the relevant
information in the income tax return form.
Records, worksheets and documents do not need to be included
when submitting Form B/BE

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 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
Section Individual tax reliefs Paragraph RM
G1/ H1 Individual and dependent relatives Para 46(1)(a) 9,000
Limited
G2/ H2 Medical treatment, special needs and carer expenses for parents Para 46 (1)(c)
8,000
Limited
G3/H3 Purchase of basic supporting equipment for disabled self, spouse, child or parent Para 46(1)(d)
6,000

G4/ H4 Disabled individual Para 46(1)(e) 6,000

Education fees (Self):

Other than a degree at masters or doctorate level – Course of study in law,
accounting, islamic financing, tehcnical, vocational, industrial, scientific or
Limited
G5/ H5 technology Para 46(1)(f)
7,000
Degree at masters or doctorate level – Any course of study
Course of study undertaken for the purpose of upskilling or self-
enhancement (Restricted to RM2,000)

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FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
G1/H1: Individual and dependent relatives

Allowed to individuals with total income

and assessed in his/her own name

Paragraph 46(1)(a) ITA 1967

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 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
G2/H2: Medical treatment, special needs and
carer expenses for parents
Parents are resident in Malaysia.

TREATMENT: Medical treatment/care services are in Malaysia.

The carer does not include such individual, wife or

husband or child.

MEDICAL Claims must be supported by medical

DENTAL practitioners registered with the Malaysian
Tooth extraction
Tooth filling Medical Council (MMC).
Cleaning tartar
Cosmetic
treatment (replace
& repair) Paragraph 46(1)(c) ITA 1967
SPECIAL NEEDS
CARE 7
 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
G3/H3: Purchase of basic supporting equipment for
disabled
ELIGIBILITY:
Ownself, if disabled; or

Spouse, if the spouse is disabled; or

Child, if the child is disabled; or

parents, if parents are disabled

Support equipment:
Not eligible to claim if disabled person is not haemodialysis machine
registered with the social welfare department wheelchair
prosthetic leg
Paragrah 46(1)(d) ITA 1967 hearing aids
glasses
contact lenses
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FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
G4/H4: Disabled individual
Resident in Malaysia

Have a total income

Taxes assessed in one's own name

Disabled person under the Persons with

Disabilities Act 2008 [Act 685])

Need to be registered with the Social Welfare

Department

Parapraph 46(1)(e) ITA 1967

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 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
G5/H5: Education fees (Self)
UPSKILLING OR SELF- OTHER THAN MASTERS
ENHANCEMENT COURSE DEGREE & DOCTORATE LEVEL:
law
(LIMITED TO RM2,000 FROM accounting
islamic finance
RM7,000) technical
Courses will be coordinated and regulated by vocational
the Department Skills Development) industrial
scientific
Claim limit is limited to RM1,000 (YA2021) technology
Claims increased to RM2,000 (YA2022-YA2023)

It is part of the maximum claim under

MASTERS DEGREE
Paragraph 46(1)(f) allowed. & DOCTORATE
The list of courses can be obtained at the LEVEL
Official Portal of Department Skills
Development - www.dsd.gov.my Paragraph 46(1)(f) ITA 1967

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 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
Section Individual tax reliefs Paragraph RM

Medical expenses on:

Serious diseases for self, spouse or child Para 46(1)(g)(i)
G6/ H6
Fertility treatment for self or spouse Para 46(1)(g)(ii)
Vaccination for self, spouse and child (Restricted to RM1,000) Para 6(1)(g)(iii)

Expenses (Restricted to RM1,000) on:

Complete medical examination for self, spouse or child Para 46(1)(h)(i) Limited
G7/ H7 COVID-19 detection test including purchase of self-detection test kit for Para 46(1)(h)(ii) to 10,000
self, spouse or child
Mental health examination or consultation for self, spouse or child Para 46(1)(h)(iii)

Expenses (Restricted to RM4,000) for child aged 18 and below:

Paragraph 46(1)
G8/ H8 Assessment of intellectual disability diagnosis
(ha)
Early intervention programme/ intellectual disability rehabilitation treatment

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 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
G6/H6: Medical expenses

VACCINATION (SINCE YA2021) (LIMITED MEDICAL EXPENSES ON SERIOUS

TO RM1,000 FROM RM10,000) ILLNESS
Life-threatening
Vaccine injections include: Treatment/medical involves high
Pneumococcal Human & ongoing costs
papillomavirus (HPV) Chronicand need for
Influenza hospitalization
Rotavirus for ownself, spouse or child
Varicella
Meningococcal Paragraph 46(1)(h)(i) ITA 1967
Tetanus-diphtheria-acellular-
pertussis (Tdap)
Covid-19 FERTILITY TREATMENT FOR SELF OR
for ownself, spouse or child SPOUSE (SINCE YA2020)
to obtain offspring/ child
Parapraph 46(1)(g)(iii) ITA 1967
terms of claim:
proven by receipt & confirmation from a registered
medical practitioner
Paragraph 46(1)(g)(ii) ITA 1967 Individuals are married
for ownself and spouse only
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 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
G7/H7: Health examination (Limited to RM1,000 from RM10,000)
part of the maximum claim amount of RM10,000 under paragraph 46(1)(g)

COMPLETE MEDICAL EXAMINATION

MENTAL HEALTH EXAMINATION OR
Physical examinations such as examination
CONSULTATION (SINCE YA2022) of eyes, ears, nose, throat, neck, chest,
Inspections are obtained from: heart, breasts, abdomen, hands, feet,
Psychiatrist within the meaning of weight checks & blood pressure
section 2 under the Mental Health Act Blood & urine test
2001 Discussion related to the results of the
Clinical psychologists registered under examination with the doctor
the Allied Health Professions Act 2016 for ownself, spouse or child
Counsellors registered under the Parapraph 46(1)(h)(i) ITA 1967
Counsellors Act 1998
(need to be proved by receipt)
for ownself, spouse or child
Paragraph 46(1)(g)(iii) ITA 1967
COVID-19 DETECTION TEST (SINCE YA2021)
tests are carried out in clinics or hospitals (proven by Parapraph
receipt and confirmation from a registered medical 46(1)(h)(ii)
practitioner) ITA 1967
purchase of a feast test kit (needs to be supported with a
receipt) for ownself, spouse or child
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 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
G8/H8: Disability or Intervention Expenses
(Limited to RM4,000 from RM10,000)
part of the maximum claim amount of RM10,000 under paragraph 46(1)(g)
EARLY INTERVENTION
ASSESSMENT OF INTELLECTUAL PROGRAMME/ REHABILITATION
DISABILITY DIAGNOSIS) TREATMENT FOR LEARNING
The claim is evidenced by: DISABILITY
Receipt issued by a medical practitioner registered with the
Malaysian Medical Council (MPM) for initial examination for Expenses qualified as deductions for (i) and (ii) are for
diagnosis purposes the following categories:
Receipts issued by allied health practitioners registered with (a) Autism Spectrum Disorder;
the Malaysian Allied Health Professions Council under the (b) Attention Deficit Hyperactivity Disorder (ADHD);
Allied Health Professions Act 2016 for early intervention (c) Global Developmental Delay (GDD);
programs or rehabilitation treatment; (d) Intellectual Disability,
(e) Down Syndrome; and
Strictly for child of the age of 18 years and below (f) Specific Learning Disabilities.
Parapraph 46(1)(ha) ITA 1967
Assessment for the purpose of diagnosis, early
intervention programs and rehabilitation treatment
should be carried out in Malaysia

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 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
G6,G7 & G8/H6, H7 & H8: Medical expenses, health
examination & diability & intervention expenses
Izzat has two children with chronic disease and autism. In 2023, Izzat spent RM6,500 on his son's
medical expenses. In the same year, Izzat spent RM750 to undergo a full medical examination at a
private hospital in Kuala Lumpur. He was asked to undergo a PCR Test to detect the Covid-19 virus
before a full health check-up was carried out. The cost of the Covid-19 detection test is RM300. His
second son who has been diagnose with autism last year has started his early intervention program
which cost him RM 12,000.

Izzat is eligible to claim medical treatment relief under paragraph 46(1)(g) of RM6,500 for
his child's medical treatment expenses. Izzat is also eligible to claim for full health
screening expenses and expenses for COVID-19 detection tests, but is limited to RM1,000.
Izzat is also entitled to claim fees for early intervention program for his second son but only
limited to RM3,500 since the maximum amount for health related expenses are restricted
to RM10,000 only. The total expenditure allowed under paragraph 46(1)(g), 46(1)(h) and
46(1)(h) is RM10,000 [6,500+1,000+2,500]. All expenses must be proved by receipt.

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FORM BE 2022 (G) & B 2022 (H):

- INDIVIDUAL TAX RELIEFS
Section Individual tax reliefs Paragraph RM
Lifestyle – Expenses for the use/benefit of self, spouse or child in respect of:
Purchase or subscription of books/ journals/ magazines/ newspapers/ other similar Para 46(1)(p)(i)
publications (Not banned reading materials)
Limited to
G9/ H9 Purchase of personal computer, smartphone or tablet (Not for business use) Para 46(1)(p)(ii)
2,500
Purchase of sports equipment for sports activity defined under the Sports Para 46(1)(p)(iii)
Development Act 1997 and payment of gym membership
Payment of monthly bill for internet subscription (Under own name) Para 46(1)(p)(iv)
Lifestyle – Additional relief for the use / benefit of self, spouse or child in respect of:
Purchase of sports equipment for any sports activity as defined under the Sports
Development Act 1997
Limited to
G10/ H10 Payment of rental or entrance fee to any sports facility Para 46(1)(u)
500
Payment of registration fee for any sports competition where the organizer is
approved and licensed by the Commissioner of Sports under the Sports
Development Act 1997
 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
G9/H9: Lifestyle for ownself,
spouse or child
PURCHASE/ SUBSCRIPTION
OF READING MATERIALS - PURCHASE OF PERSONAL
PRINTED/ ELECTRONIC COMPUTER/ SMARTPHONE/
Books (school
textbooks/periodicals/comics)
TABLET
Journal Not used for business purposes
Magazine Additional warranty charges cannot be
Religious Books taken into account as deductions
Newspapers Paragraph 46(1)(p)(ii) ITA 1967
Paragraph 46(1)(p)(i) ITA 1967

PURCHASE OF SPORTS EQUIPMENT INTERNET SUBSCRIPTION

Sports activities as per the Sports Payment of bills registered in the
Development Act 1997 own name (individual)
Includes gymnasium membership fee fee
only (not membership of the club that Paragraph 46(1)(p)(iv) ITA 1967
provides gymnasium facilities
Bicycles (not motorized bicycles)
Paragraph 46(1)(p)(iii) ITA 1967
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 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
G10/H10: Lifestyle (additional)

SPORTS EQUIPMENT/ SPORTS FACILITIES FEES/ SPORTS COMPETITION

REGISTRATION FEES
Additional reliefs:
Sports equipment (listed under the Sports Development Act 1997)
Rental fee/ admission fee to sports facilities
Payment of competition registration fee approved under the Sports Development Act
1977
for ownself, spouse or child Paragraph 46(1)(u) ITA 1967

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 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
Section/
Section Individual tax reliefs Subsection/ RM
Paragraph
Purchase of breastfeeding equipment for own use for a child aged 2 years and Limited
G11/ H11 Para 46(1)(q)
below (Deduction allowed once in every TWO (2) years of assessment) to 1,000
Child care fees to a registered child care centre / kindergarten for a child aged Limited
G12/ H12 Para 46(1)(r)
6 years and below to 3,000
Net deposit in Skim Simpanan Pendidikan Nasional (Net deposit is the total Limited
G13/ H13 Para46(1)(k)
deposit in 2022 MINUS total withdrawal in 2022) to 8,000
Deduction for:
Husband SS.45A(1) Limited
G14/ H14
Wife Para 47(1)(a) to 4,000
Alimony payment/ nafkah SS.47(2) & 47(3)
G15/ H15 Disabled husband / wife S45A & Para 47(1)(b) 5,000

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 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
G11/H11: breastfeeding equipment

Equipment type:
Milk pump set and ice pack
milk collection and storage
Women (Mothers) who are still containers
breastfeeding cooling set or cooling bag
Children aged 2 years & below
Purchase of breastfeeding equipment for
the use of breastfeeding her child
Deductions allowed ONCE every 2 years of assessment
Paragraph 46(1)(q) ITA 1967

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 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
G12/ H12: Child care fees to a registered child care
centre/ kindergarten

Limited RM3,000 regardless of the number

of children sent
Separate assessment – claimed by one
6 years old and below
(husband OR wife)
NURSERY - registered with the Social Welfare
Divorced spouse – ex-husband & ex-wife
Department
can claim provided both have made
KINDERGARDEN - registered with the State
payment for childcare fees and the child is
Education Department
not the same child.
Paragraph 46(1)(r) ITA 1967 Supporting documents:
Child birth document(MyKid/ Birth
Certificate)
Fee Payment Receipt

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 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
G13/H13: Net deposit in Skim Simpanan
Pendidikan Nasional (SSPN)

Parents or legal guardians and resident of

Malaysia within the basis year for one year of YA Relief amount (RM) Provisions
assessment 2007-2011 3,000 Act 683
The deduction claimed is limited to the net
savings amount incurred during the year 2012-2017 6,000 Act 755
Making savings for child benefit 2018 6,000 Act 801
Paragraph 46(1)(k) ITA 1967 2019-2022 8,000 Act 812

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 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
G14/H14: Husband/ wife/ payment of alimony

DEDUCTION TO THE WIFE IF THE HUSBAND: ALIMONY/ NAFKAH PAYMENT DEDUCTION:

No income Payment is set by the court
No total income Voluntary payment is not eligible without any
Choosing a joint assessment in the name of the wife formal agreement
Actual amount paid if less deduction is allowed
Subsection 45A(1) ITA 1967
Subsection 47(2) & 47(3) ITA 1967
only eligible to be claimed by one wife only even if the
husband has more than one wife.

DEDUCTION TO THE HUSBAND IF THE WIFE:

No income
Starting YA2017, deduction for husband/wife is NOT No total income
allowed if the husband/wife (non-disabled) Choosing a joint assessment in the name of the husband
receives a gross income of more than RM4,000
from foreign sources. Subsection 47(1)(a) ITA 1967

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FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
G15/H15: Disabled husband/ wife

Additional deduction is given for disabled spouse

Choosing an joint assessment
Section 45A & Paragraph 47(1)(b) ITA 1967

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 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
Section Individual tax reliefs Section RM
H16/ H16 Child 48 as below

Section Child category Quantity 100% eligibility Quantity 50% eligibiliy

G16a/ H16a Child - < 18 years old, unmarried x 2,000 x 1,000
Child - ≥ 18 years old, unmarried, still studying
x 2,000 x 1,000
(form 6/ A-Level/ matriculation)
G16b/ H16b Child - ≥ 18 years old, unmarried, still studying
(Diploma & above- in Malaysia @ Degree & above x 8,000 x 4,000
– outside Malaysia)
Child - disabled, unmarried x 6,000 x 3,000

G16c/ H16c Child - disabled, ≥ 18 years old, unmarried, still

studying (Diploma & above- in Malaysia @ Degree x14,000 x 7,000
& above – outside Malaysia)

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 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
G16/H16: Child

UNDER 18 YEARS OLD 18 YEARS & AND ABOVE

Unmarried
Unmarried
Full-time studies (form 6/
DISABLED CHILDREN matriculation)
Unmarried
Unmarried
Aged 18 years & above 18 YEARS & AND ABOVE
Diploma & above- in Unmarried
Malaysia @ Degree & above Diploma & above- in
– outside Malaysia Malaysia @ Degree &
An additional deduction above – outside Malaysia
(RM6,000 + RM8,000)
Seksyen 48 ACP 1967

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 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
Subsection/
Section Individual tax reliefs RM
Paragraph
Life insurance and EPF:
Civil servants’ pension schemes, non-civil servants pension schemes and
self-employed category:
a. Mandatory contributions to approved schemes or voluntary Limited to
G17/ H17 SS49(1)
contributions to EPF (excluding private retirement schemes) or 7,000
contributions under any written law (Restricted to RM4,000)
b. Life insurance premium payments or family takaful contributions or
additional voluntary contributions to EPF (Restricted to RM3,000)
Limited to
G18/ H18 Deferred Annuity and Private Retirement Scheme (PRS) SS49(1D)
3,000

Limited to
G19/ H19 Education and medical insurance SS49(1B)
3,000

Limited to
G20/ H20 Contribution to the Social Security Organization (SOCSO) Para 46(1)(n)
350
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 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
G17/H17: Life insurance and EPF Section 49(1) ACP 1967

LIFE INSURANCE PREMIUMS: TAX RELIEF ON TAKAFUL

On your own life CONTRIBUTIONS OR LIFE
On the life of a wife, or husband INSURANCE PREMIUM PAYMENTS
On the life of an individual with his wife and vice versa FOR PENSIONABLE CIVIL SERVANTS
On the life of the child is not allowed
The insurance is tied to the promise
Only premiums paid are allowed as deductions TAX RELIEF ON TAKAFUL
CONTRIBUTIONS OR PAYMENT OF
LIFE INSURANCE PREMIUMS
EPF CONTRIBUTIONS/ APPROVED SCHEME
Contributions to the savings fund or approved pension
money CONTRIBUTIONS TO THE GROUP
Contributions to pension schemes of widows, widowers SAVINGS OR MONEY APPROVED
and orphans or to schemes approved by applicable law PENSION
Voluntary contributions to an approved fund are not Expansion of scope to voluntary contributions (Starting
allowed deduction (except EPF) YA2022):
self-employed
28 pensionable individuals (S2, Pensions Act 1980)
 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
G18/H18: Deferred Annuity and Private Retirement
Scheme (PRS)

PRIVATE RETIREMENT DEFFERED ANNUITY

Premium payment for
SCHEME: RM3,000 deferred annuity
Contributions to the Private Effective from YA2012
Retirement Scheme approved Extended to YA2022 -
by the Securities Commission YA2025
Effective from YA2012 to
YA2021
Extended to YA2025
Subsection 49(1D) ITA 1967

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 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
G19/H19: Education and medical insurance

EDUCATION INSURANCE: MEDICAL INSURANCE:

For yourself, spouse or child Must be related to medical treatment
The police beneficiary is a child due to illness or accident or disability
For takaful policies, participants are Policy term ≥12 months
parents and policy benefits must The policy can be separately or rider
be given to the child the policy.
The policy maturity amount Employees who pay premiums in
(takaful/conventional) must be group medical policies are allowed
scheduled for payment during the for deduction
age of the child 13 -25 years old Subsection 49(1B) ITA 1967 Premium waiver benefit rider &
insurance for medical and travel is
not allowed for deduction

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 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
G20/H20: SOCSO CONTRIBUTION

Paragraph 46(1)(n) ITA 1967

Contributions in the name of individuals (employees) in the foundation year to the

Social Security Organization
According to the Employees Social Security Act 1969 or the Employment Insurance
System Act 2017
Starting YA2022, scope expansion:
contributions or contributions to SOCSO through the Employment Insurance
Scheme (SIP)
Deduction limit increased from RM250 to RM350
Effective from YA2022 onwards

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 FORM BE 2022 (G) & B 2022 (H):
- INDIVIDUAL TAX RELIEFS
Section Individual tax reliefs Paragraph RM
Limited to
G21/ H21 Expenses on charging facilities for Electric Vehicle (Not for business use) Para 46(1)(v)
2,500

G21/H21: Payment for electric vehicle charging facilities

Electric vehicles used by individuals for private
purposes
Proven by payment receipt
Effective for YA2022 and YA2023
Allowable electric vehicle charging facility fees: Paragraph 46(1)(v) ACP 1967

Cost of installation of an electric vehicle charging

device
Purchase includes purchase by hire purchase of
vehicle charging device
Rental of vehicle charging devices
Subscription fee for electric vehicle charging
facilities 32
FORM BE 2022 (B18) & B 2022 (B18):
- TAX REBATES
Income tax rebate for individuals with taxable income less than
RM35,000

No Tax rebates Section RM

Separate assessment
a wife 400
husband 400
Joint assessment
b wife 6A 400
husband 400
Assessment where one of the spouses has no total income
b wife 400
husband 400

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 FORM BE 2022 (B18) & B 2022 (B18):
- TAX REBATES
Other tax rebates

No Tax rebates Subseksyen RM

a zakat/ fitrah SS6A(3) The maximum amount is subject to tax payable amount

As per the table below:

Levy for umrah travel/travel Flight class ASEAN (RM) Other than ASEAN (RM)
b purposes for other religious SS6A(2A) Economy 8 20
religions (Limited to 2 trips)
Other than economy 50 150

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THANK YOU

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