前 兩 個 星 期 收 到 LHDN 寄 來 的 所 得 稅 回 扣 支 票 ﹐ 有 點 意 外 。 難 得 一 次 政 府 部 門 那 麼 的 有 效 率 ﹐ 應 該 得 一 個 掌 聲 。 話 說 回 來 ﹐ 我 們 每 年 在 報 稅 的 時 候 ﹐ 也 應 該 征 詢 專 業 理 財 師 的 意 見 ﹐ 他 們 會 給 你 一 些 寶 貴 的 意 見 ﹐ 如 何 把 報 稅 表 填 的 favorable to 報 稅 者 。 我 的 一 個 理 財 師 朋 友 轉 發 了 一 封 電 郵 給 我 ﹐ 是 關 於 如 何 合 法 的 減 稅 ﹐我 在 這 裡 與 你 分 享 。
- nnChange your cash remuneration to cash reimbursementFixed allowances given by your employer each month for entertainment and housing or parking fees are taxable at your tax bracket. nChange this to a “ reimbursement “ based on receipt and you are not taxed on the amount received.nTax Deduction :The deductible amount from your taxable income is dependent on the arrangement between you and your employer。nFor Mr A : By Changing a yearly fixed allowance of RM 6000 to a reimbursement of the same amount and supported by receipts , Mr A makes a tax saving of RM1440 ( RM 6000@24%)
- nMake charitable contributionsA gift of money to an approved charitable organisation entitles you to a tax deduction for the amount given. From 2008 onward , this amount cannot exceed 7% of your aggregate income.nnTax deduction :Up to 7% of your aggregate taxable income can be reduced with this deduction.nFor Mr A : With his taxable income of RM 90000 , Mr A can make a donation of RM 6300 .This deduction results in a saving of RM 1512 ( RM 6300@24%)
- nnA relief of RM 5000 per year for any course of study at the Master’s or doctorate level , the government announced in 2007 Budget the widening of the scope to all postgraduate studies.Take Up postgraduate studiesnThe course does not have to be done full time , but “ must be in an institution or professional body in Malaysia recognised by the government or approved by Minister of FinancenTax Deduction :RM 5000 per individualnFor Mr A : As he completes his master’s degree . Mr A can enjoy tax saving RM 1200 from his taxable income ( RM 5000@24%)
- nRead , Read , ReadStarting from YA 2007 , taxpayers can claim a personal tax deduction to RM 1000 for purchase of books, journals , magazines and other publications.To maximise this generous deduction , consider giving books as gifts.Tax Deduction : RM 1000 per individual
- nYou will get a deduction of RM 300 for each year of assessment for the purchase of sports and exercise equipment for any sports activities defined under the Sport Development Act 1997 “nTax Deduction : RM 300 per individualnFor Mr A : By buying RM 300 worth of sports equipment , Mr A makes a saving of RM 71 ( RM 300@24%)
- nnBuy Life InsuranceThe maximum tax relief is RM 6000 a year for premiums paid to an insurance company for life Insurance or deferred annuity plans.nThis Limit is shared with your contributions to the EPF, other employer schemes and contributions under any written law relating to widows or orphan pensionsnTax deduction : RM 6000 per individual ( shared with your EPF contributions )per individual ( shared with your EPF contributions )
- nTake out a Medical or Education policyYou can claim deductions of up to RM 3000 a year for education and medical insurance ( combined limit for both ) nThis includes medical coverage that is part of life insurance policy( the limit for life insurance is in move 10 ) nA policy of this kind can be written for you , your spouse or your child.nTax deduction :RM 3000 per individualnFor Mr A :After acquiring an education policy for his children , Mr A makes a saving of RM 720 ( RM 3000@ 24%)
- nMedicalClaim a deduction of up to RM 500 per tax year for a full medical examination and RM 5000 for medical expenses for yourself, spouse or child for serious disease.nIf you have also spent money on full medical in the same year, your claim will be reduce the RM5000 available for serious disease.nA separate tax reduction of up to RM5000 a year is given for necessary basic supporting equipment for disabilities suffered by yourself ,spouse, children or parentnTax Deduction :RM 500 per individual for full medical check-up.RM5000 for serious diseases or basic supporting equipmentnFor Mr A : He claimed for a full medical check-up .The deduction give him of RM 120 ( RM 500@24%)
- nBuy a ComputerA deduction of up to RM 3000 can be claimed once every three years for the purchase of computers , printers and bundled software .nThe similar i9ncentive given previously in the form of a tax rebate was withdrawn with effect from 2007nTax deduction : RM 3000 once every three years.nFor Mr A : Getting a computer for RM3000 gives him a saving of RM 720 ( RM 3000@24%)
- nHire a Tax ConsultantConsider hiring a tax consultant to explore ways your remuneration package can be structured to maximise your tax savings. Those who are earning at least RM5000 every month should be able to justify the cost of hiring a tax adviser with their tax savingsnTax saving : this is dependent on your personal circumstances and the deal that you negotiate with your employer.
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