Pelepasan Cukai

BE F
F1Individual and dependent relatives 9,000
9
9
F2Medical treatment, special needs and carer expenses for parents (certified by medical
practitioner) RESTRICTED TO 5,000
5
i.
ii.

MMC

F3Basic supporting equipment for disabled self, spouse, child or parent. RESTRICTED
TO 5,000
5

5000

F4Disabled individual. 6,000

6
6
F5Education fees (self) RESTRICTED TO 5,000
5

ii
F6Medical expenses on serious diseases for self, spouse or child

F7Complete medical examination for self, spouse or child (restricted to 500)

5
500
6 7 5
F8Purchase of books/magazines/journals/similar publications (except newspapers and
banned reading materials) for self, spouse or child. RESTRICTED TO 1,000
1

1
F9Purchase of personal computer for individual (deduction allowed once in every 3
years) RESTRICTED TO 3,000
3
3 3
F10Net deposit in Skim Simpanan Pendidikan Nasional RESTRICTED TO 6,000
SSPN

SSPN 6

2013
4 500
2
1 500
500 2 -1 500 4 500

F11Purchase of sports equipment for any sports activity as defined under the Sports
Development Act 1997. RESTRICTED TO 300
300
1997
3

F12Interest on housing loan (Conditions for eligibility to claim must be fulfilled) The
Sale and Purchase Agreement has been executed within 10/03/09 - 31/12/10.
RESTRICTED TO 10,000

i
ii
iii 10/3/2009 1/12/2010
iv


a 2
1 1
b

A x B/C
A=
B=
C=
F13Husband/Wife/Payment of alimony to former wife. RESTRICTED TO 3,000
3
3
3

F14Disabled husband/wife. 3,500

3
3
F15
F15aChild - Under the age of 18 years
18 1
F15bChild - 18 years & above and studying
18
18 1 18
4
i

ii
iii
F15cChild - Disabled child

5
18 6
i
ii
iii
F16Life insurance and provident fund. RESTRICTED TO 6,000
6
i
ii
iii 6
F17Private Retirement Scheme and Deferred Annuity. RESTRICTED TO 3,000
3
1967 3
F18Education and medical insurance. RESTRICTED TO 3,000
3
3

2011 Nalanda 2008

5 8
1 28