12/24/21, 10:49 AM Joint and separate assessment | ACCA Global

incurred by the assessed party. However, under joint assessment the maximum limit applies to the amount incurred jointly, as
shown in the following examples.

EXAMPLE 8

Mr Eu has paid a life insurance premium of RM4,400, whereas his wife, Mrs Eu paid a life insurance premium of RM1,800. Both

are Malaysian tax residents.

Claim for life insurance premiums contributions under:

  Separate assessment (RM) Joint assessment (RM) for assessed party

Mr Eu 3,000  

       3,000 (maximum)

Mrs Eu 1,800  

EXAMPLE 9

Mrs Eu incurred premiums of RM3,150 for her child’s education-related insurance.

The maximum claim she can make is RM3,000.

However, if Mr Eu had also incurred premiums on a medical policy for Mrs Eu, amounting to RM2,500 for the year, this will be
reflected in their tax computation as follows:

Claim for medical and education policy premiums under:

  Separate assessment (RM) Joint assessment (RM) for assessed party

Mr Eu 2,500  

       3,000 (maximum)

Mrs Eu 3,000 (maximum)  

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