マレーシアの確定申告に有効な領収書など

 今まであまり、税金を気にしたことなかったのですが、最近なぜか税率15%近くになり何とかならないかと調べたものをここにまとめております。税務署行けば更に巨額の税金を請求されそうでやや怖いです・・・・平均の日本人の所得を下回っていてもマレーシアでは高所得者扱い・・・外国人は不動産の購入も規制されているのに、ちょっと頭が痛い社会だな・・・・

下記の出費が税金対策に効果があるらしいです・・・毎年対象のものが違うようです。(2010年)

No.

Individual Relief Types

Amount (RM)

1

Self and Dependent

9,000

2

Medical expenses for parents

5,000 (Limited)

3

Basic supporting equipment

5,000 (Limited)

4

Disabled Individual

6,000

5

Education Fees (Individual)

5,000 (Limited)

6

Medical expenses for serious diseases

5,000 (Limited)

7

Complete medical examination

500 (Limited)

8

Purchase of books, journals, magazines and publications

1,000 (Limited)

9

Purchase of personal computer

3,000 (Limited)

10

Net saving in SSPN’s scheme

3,000 (Limited)

11

Purchase of sport equipment for sport activities

300 (Limited)

12

Subscription fees for broadband registered in the name of the individual

500 (Limited)

13

Interest expended to finance purchase of residential property. Relief of up to RM10,000 a year for three consecutive years from the first year the interest is paid.
Subject to the following conditions:

(i) the taxpayer is a Malaysian citizen and a resident;
(ii) limited to one residential unit;
(iii) the sale and purchase agreement is signed between 10th March 2009
and 31st December 2010; and
(iv) the residential property is not rented out.
Where:
(a) 2 or more individuals are eligible to claim relief for the same property ; and
(b) total interest expended by those individuals exceeds the allowable amount for that year. Each individual is allowed an amount of relief for each year based on the following formula:
A x B
C
where;
A = total interest allowable in the relevant year;
B = total interest expended by the relevant individual in the relevant year;
C = total interest expended by all the individuals.

10,000 (Limited)

14

Husband/Wife/Alimony Payments

3,000 (Limited)

15

Disable Wife/Husband

3,500

16

Ordinary Child relief

1,000

17

Child age 18 years old and above, not married and receiving full-time tertiary education

1,000

18

Child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities

4,000

19

Disabled child 

Additional exemption of RM4,000 disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities

5,000

20

Life insurance dan EPF

6,000 (Limited)

21

Premium on new annuity scheme or additional premium paid on existing annuity scheme commencing payment from 01/01/2010 (amount exceeding RM1,000 can be claimed together with life insurance premium)

1,000 (Limited)

22

Insurance premium for education or medical benefit

3,000 (Limited)



(2009年度)

No.

Individual Relief Types

Amount (RM)

1

Self and Dependent

8,000

2

Medical expenses for parents

5,000 (Limited)

3

Basic supporting equipment

5,000 (Limited)

4

Disabled Individual

6,000

5

Education Fees (Individual)

5,000 (Limited)

6

Medical expenses for serious diseases

5,000 (Limited)

7

Complete medical examination

500 (Limited)

8

Purchase of books, journals, magazines and publications

1,000 (Limited)

9

Purchase of personal computer

3,000 (Limited)

10

Net saving in SSPN’s scheme

3,000 (Limited)

11

Purchase of sport equipment for sport activities

300 (Limited)

12

Interest expended to finance purchase of residential property. Relief of up to RM10,000 a year for three consecutive years from the first year the interest is paid. 
Subject to the following conditions:

(i) the taxpayer is a Malaysian citizen and a resident;
(ii) limited to one residential unit;
(iii) the sale and purchase agreement is signed between 10th March 2009
and 31st December 2010; and
(iv) the residential property is not rented out.
Where:
(a) 2 or more individuals are eligible to claim relief for the same property ; and
(b) total interest expended by those individuals exceeds the allowable amount for that year. Each individual is allowed an amount of relief for each year based on the following formula:

A x B
C
where;
A = total interest allowable in the relevant year;
B = total interest expended by the relevant individual in the relevant year;
C = total interest expended by all the individuals.

10,000 (Limited)

13

Husband/Wife/Alimony Payments

3,000 (Limited)

14

Disable Wife/Husband

3,500

15

Ordinary Child relief

1,000

16

Child age 18 years old and above, not married and receiving full-time tertiary education

1,000

17

Child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities

4,000

18

Disabled child 

Additional exemption of RM4,000 disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities

5,000

19

Life insurance dan EPF

6,000 (Limited)

20

Insurance premium for education or medical benefit

3,000 (Limited)


参考URL
http://www.hasil.gov.my/


minaki の紹介

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