Tax Relief for Resident Individual 2012

2012年个人所得税（income Tax）
Tahun taksiran 2010, 2011 dan 2012
Banjaran Pendapatan Bercukai	Pengiraan (RM)	Kadar %	Cukai(RM)
0-2500	2,500 pertama	0	0
2,501-5,000	2,500 berikutnya	1	25
5,001-10,000	5,000 pertama		25
	5,000 berikutnya	3	150
10,001-20,000	10,000 pertama		175
	10,000 berikutnya	3	300
20,001-35,000	20,000 pertama		475
	15,000 berikutnya	7	1,050
35,001-50,000	35,000 pertama		1,525
	15,000 berikunya	12	1,800
50,001-70,000	50,000 pertama		3,325
	20,000 berikutnya	19	3,800
70,001-100,000	70,000 pertama		7,125
	30,000 berikutnya	24	7,200
Lebih 100,000	100,000 pertama		14,325
	Setiap ringgit berikutnya	26	..........

2010 , 2011, 2012 年 减免

No.	Individual Relief Types	Amount (RM)
1	Self and Dependent 个人减免	9,000
2	Medical expenses for parents父母医药费	5,000 (Limited)
3	Basic supporting equipment残障人士器材	5,000 (Limited)
4	Disabled Individual	6,000
5	Education Fees (Individual)个人教育费	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买书减免	1,000 (Limited)
9	Purchase of personal computer (once in every 3 years)购买电脑	3,000 (Limited)
10	Net saving in SSPN's scheme教育储蓄基金	3,000 (Limited)
11	Net saving in SSPN's scheme (with effect from year assessment 2012 until year assessment 2017)	6,000 (Limited)
12	Purchase of sport equipment for sport activities运动器材	300 (Limited)
13	Subscription fees for broadband registered in the name of the individual 宽频服务	500 (Limited)
14	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.	10,000 (Limited)
	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.
15	Husband/Wife/Alimony Payments	3,000 (Limited)
16	Disable Wife/Husband	3,500
17	Ordinary Child relief孩子减免	1,000
18	Each unmarried child of 18 years and above who is receiving full-time education ("A-Level", certificate, matriculation or preparatory courses).	1,000
19	Each unmarried child of 18 years and above that:	4,000
	(i) receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation/preparatorycourses).
	(ii) receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate).
	(iii) the instruction and educational establishment shall be approved by the relevant government authority.
20	Disabled child	5,000
	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
21	Life insurance dan EPF	6,000 (Limited)
22	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) - deleted from year assessment 2012 until year assessment 2021	1,000 (Limited)
23	Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2021  私人退休计划/年金	3,000 (Limited)
24	Insurance premium for education or medical benefit	3,000 (Limited)

***PRS is a long-term investment for the purpose of retirement planning 当作这是第二个EPF