1.

0 INTRODUCTION

Taxes are a way for governments to raise funds from corporate entities to invest in
security, healthcare, education, infrastructure, purchase and maintain capital assets, pay for
operations or other public services. The funds can be used to cover the general government costs
in goods, and services. Hence, it is compulsory to pay tax and tax evasion will be treated as a
criminal offense. When someone deliberately fails to pay his or her full tax liabilities, he or she
is punishable by law (Gorton, 2022).

Tax relief refers to “discounts” or “reduces”, which will deduct an amount from the tax
we have to pay to the government. According to Yale (2022), tax relief is defined as an initiative
which helps taxpayers to reduce or settle their tax bills and tax-related debts. These tax relief are
available to both businesses and individuals. Personal tax reliefs allow people to reduce their
chargeable income, and this will affect the chargeable tax rate. When their income reaches the
chargeable income level, they can deduct the personal reliefs. The tax relief type and amount of
tax debt is depend on someone’s status with the IRB as stated on the Inland Revenue Board Of
Malaysia (IRB) website. We must follow the requirements and provide relevant documents to
get the tax relief as this is regulated by law.

We choose five personal tax reliefs from Malaysia and Singapore. Our client is a 34
years old married person. He works as a teacher who is a pensionable public servant, and he
wishes to further study by taking a master's degree. His wife is also working and has 2 children.
The first child is 10 years old while the second one is 5 years old. In 2018, the client’s father lost
his leg in a tragic accident. His parents are living in the same household. The client’s life
insurance for one year is RM7,000. He also needs to pay for his wife’s life insurance which costs
RM5,000. Salary of the client is RM3,500 a month. (1074.77 SGD with CPF 20%, Medi save
rate 8%).
2.0 TAX BELIEFS
Our group have chosen five tax reliefs from Malaysia and Singapore. The five tax reliefs are: 1)
Parent and Handicapped Parent Relief; 2) Course Fee (Self) Relief; 3) Child and Disabled Child
Relief; 4) ; 5) Life Insurance Relief.

2.1 Parent and Handicapped Parent Relief

Parent and Handicapped Parent Relief are tax reliefs granted to individuals who are
supporting their parents. Additionally, this relief is applicable to grandparents, parents-in-law, or
grandparents-in-law in Singapore. These tax deductions were enacted to encourage individuals to
be more willing to provide financial assistance to ageing parents.

According to the Income Tax Act of 1967 (ITA), taxpayers may deduct up to RM8,000
from their taxable income for expenses related to providing care for their parents' special needs
and medical requirements. Medical treatment and care services for parents that are certified by a
medical practitioner registered with the Malaysia Medical Council (MMC) are eligible for
deduction. A "sub-category" of this tax relief that previously enabled people to claim RM1,500
for each parent (RM3,000 for mother and father) if they did not file a claim for medical treatment
for their parents has been eliminated by the Inland Revenue Board (LHDN). It is significant to
remember that only 1 child may apply for relief for parents in any given year, and each parent's
yearly income cannot be greater than RM24,000. Our client is permitted to claim this deduction,
which covers the costs of providing regular care and medical treatment for our client's father,
who has physical disabilities and requires such care, as confirmed by qualified medical
practitioners registered with the MMC. Besides that, a deduction of up to RM6,000 can be
claimed by our client who has incurred the expenditure for the purchase of necessary basic
supporting equipment for the use by client’s father since his father is a disabled person. Client's
father must be registered with the Department of Social Welfare (DSW) as a disabled person in
order to be eligible for this deduction. Basic supporting equipment includes includes a
haemodialysis machine, wheelchair, prosthetic leg, and hearing aids. Spectacles and optical
lenses, on the other hand, are not permitted.

In Singapore, this benefits may also be claimed for up to two dependents. If the taxpayer
has claimed this relief, no other person may claim any other relief for the same dependent except
for Grandparent Caregiver Relief. All qualified claimants who wish to request parent or disabled
parent relief for the same dependent may split the relief amount. Therefore, our client is not
permitted to make any claims for the parents-in-law if he is supporting both of his parents and
his parents-in-law are claiming reliefs for the parents. In this situation, our client is qualified to
file claims for Handicapped Parent Relief for his father and Parent Relief for his mother. The fact
that the client's parents are currently unemployed shows that they do not have an annual income
while sharing a home with him. One of the requirements for our client to claim Handicapped
Parent Relief is that his father need to be certifies by doctor that his father requires assistance in
6 activities (washing or bathing, dressing, feeding, toileting, transferring and mobility) of daily
living for physical handicap. Therefore, our client is eligible to recover $14,000 for his father and
$9,000 for his mother.

2.2 Course Fee (Self) Relief

In the case of course fee (self) relief in Malaysia, as the client wishes to further study by taking
master degree of business administration (MBA). In this case, he is eligible to claims for fees up
to 7k, if the course study undertaken by client is in a recognized institution or professional body
in Malaysia as listed by the Ministry of Higher education Malaysia. The client encourages to
search in Malaysian Qualifications Register @ Malaysian Qualifications Agency
(mqr@mqa.gov.my) to know as if the course of study that he wishes to pursuant are meet the
requirements for the course fee (self) relief. The price range of master degree in Finance is
RM30,000 to RM52,000 per year in Malaysia, as the maximum of the course fees (self) relief
will be eligible for the client up to 7k, so in this case, client is able to claim the 7k for the course
fee (self) relief in year 2022.

While in Singapore, as the client are meet the requirement of attended any course of study for the
purpose of gaining an approved academic and professional in Business Administration programs,
he is able to claim the actual course fees where the aptitude test fees are also included, with a
maximum up to S$5,500 per year. The price range of master degree in Finance is to S$35,000 to
S$40,000 per year in Singapore, as the maximum of the course fees (self) relief will be eligible
for the client up to S$5,500, so in this case, client is able to claim the S$5,500 for the course fee
(self) relief in year 2022. In addition, it’s also eligible for those are course fees relief also
includes any course, seminar, or conference pertinent to the current profession, trade, or
employment in 2021. Since our client has attended to the “The Southeast Asian Conference on
Education” (SEACE), which held on May 13-15, 2021 virtually in Singapore in order to have an
exceptional opportunity for renewing old acquaintances, making new contacts, networking, and
facilitating partnerships across national and disciplinary borders, as the wishes of his employer.
If the client is deciding not to attend any course of study in Singapore, but he will be also eligible
for this course fee (self) relief as he attended the conferences pertinent to the current profession,
trade, or employment in 2021.

In a nutshell, it’s favorable for the client if he chooses to join any course of study or in line with
one of the requirements that stated by the government of Malaysia or Singapore. He will be
eligible for the maximum amount if his course fee is higher than the amount stated. However, he
will have more chance of exemptions if he wishes to apply the course fees (self) relief for his
personal tax relief in year 2022.

Tax computation:

Malaysia Singapore

Situation: Situation:

In Malaysia, there are increased and In Singapore, regardless of the number

extended tax reliefs for course fees which of courses, seminars or conferences attended,
have been introduced in budget 2022. This citizens are permitted to claim the actual
kind of course fee refers to the self- course fees up to a maximum of S$5,500 per
enhancement and upskilling course fees. The year. The types of fees that may be claimed
upskilling or self-enhancement courses in are aptitude test fees which are for the
industries that are recognized by the computer courses, examination fees,
Department of Skills Development (under the registration or enrolment fees, and also the
Ministry of Human Resources) allow tuition fees. If the course is carried out over a
Malaysians to claim up to RM1,000 out of the few years and payment was completed in full
total RM7,000 education fees relief. The at the beginning of the program, the citizens
government has suggested increasing the tax are allowed to split the cost of the program
rebate limit for self-improvement and evenly across those particular years. For the
upskilling courses from up to RM1,000 to Year of Assessment (YA) 2022, any
RM2,000 in an effort to encourage permitted academic, professional, or
Malaysians to acquire new skills and enter vocational course of study, seminar, or
new fields. In addition, this advantage will conference in 2021 is allowed to claim the
continue through 2023. Back to the situation course fee relief. The qualification for a
given, our client is able to claim up to vocational course is the acquired skill or
RM1,000 for its Master’s Degree fee which knowledge that should be applicable to a
might be increased to RM2,000 based on the vocation or a specific industry sector, and the
suggested budget from the government in course, seminar, or conference provider is a
2022. Singapore-registered organization with the
Accounting & Corporate Regulatory
Authority (ACRA). Besides that, eligible for
YA 2022 for the course fees relief also
includes any course, seminar, or conference
pertinent to the current profession, trade, or
employment in 2021. The citizens who
attended ant course, seminar, or conference
pertaining to the new profession, trade, or
employment between 1 January 201 and 31
December 2020 are also eligible to claim the
course fee reliefs as stated above. Back to the
situation given, the client is eligible to claim
the course fee relief amounted to S$5,500 per
 year if he continue his study in Master’s
Degree when he employed as a teacher in
which it is a permitted academic course of
study.

According to the University of Iowa, a course fee is a fee assessed at the course level for
consumption costs directly associated with the student's enrolment in the course. A course fee
should be as affordable as possible and should be based on reasonable predictions of the
expected expenses or prior records of actual expenditures.

2.3 Child and Disabled Child Relief (SG)

Child relief also considered as one of the personal tax reliefs. This implies that if you have a
kid, you may be eligible to get child relief. The amount and qualification for claiming the child
relief in Malaysia and Singapore are different.

In the case of Child and Disabled Child Relief in Malaysia, our client has two children, aged 15
and 13, respectively. Both of them are still pursuing the secondary, they are considered as the
unmarried child which under 18 years old, where our client is able to claim up to RM2,000 per
child. But it must be only claim up once by either the child’s mother or father. As a result, he
was entitled to claim RM4,000 in Malaysia for child relief.

While in Singapore, since the client’s child is his biological child in law, and both of them in the
secondary level, where they are under the category of Qualifying Child Relief (QCR) which is
under 16 or attends school full-time at any point during the year, and didn’t have any annual
income $4,000 since they both are under-age for National Service’s allowances and salaries,
internships, school attachments, and part-time jobs. The amount for QCR tax relief is $4,000 per
child, so the client who have two children, aged 15 and 13, is eligible to claim $8,000 under
QCR for both of his children in Singapore.

In Malaysia, the claims for child and disabled Singapore has two types of child relief which
child are separated. Parents can get a tax relief are Qualifying Child Relief (QCR) and
of RM2,000 for each unmarried child of theirs Handicapped Child Relief (HCR). For both
under 18 years old. For parents filing reliefs, a child must be the taxpayer’s birth,
separately, this deduction can only be claimed step, or lawfully adopted child. QCR is
by either the child’s mother or father. In available if the child is under 16 or attends
addition, taxpayer may claim the child relief school full-time at any point during the year.
if their children aged 18 and above and Moreover, one of the requirements of this
pursuing further studies. The taxpayer may belief is that the child must not have annual
claim RM2,000 if their child who are income exceeding $4,000. The annual income
undergoing preparatory courses such as includes National Service’s allowances and
foundation, A-Levels, matriculation and salaries, internships, school attachments, and
others while RM8,000 is claimable for a part-time jobs. Scholarships and bursaries are
taxpayer if their child is unmarried and not considered as annual income. If the child
currently, they are a full-time student is physically or mentally disabled, HCR is
pursuing a diploma or higher education or any available. The amount for QCR tax relief is
courses at institutions of higher learning $4,000 per child, and the amount for HCR tax
recognized by the Ministry of Higher relief is $7,500 per child. Working Mother's
Education (MOHE). In another hand, a tax Child Relief is another tax relief in Singapore
relief of RM6,000 is eligible for parents with (WMCR). The requirement of this relief is the
an unmarried child who’s physically or taxpayer must be a working mother, make
mentally disabled, regardless of their age and taxed money from work, a pension, a trade or
the child must be certified by JKM as a business, a profession, or an occupation, and
disabled person. An additional exemption of their child must be a Singaporean and qualify
RM8,000 is applicable for an unmarried for QCR or HCR. WMCR claims are based
disabled child receiving a full-time education on child order. The first child gets 15% of the
 in Malaysia or overseas. This deduction is an mother's earned income, the second child
add-on to the disabled child relief if they are 20%, third and beyond 25%. Hence, our
pursuing a higher education full-time for a client's wife may claim WMCR for her two
diploma or higher in Malaysia or outside children since she fulfill all of the
Malaysia, and in a Higher Education Institute requirements.
that is accredited by related Government
authorities.

In Malaysia, the claims for child and disabled child are separated. Parents can get a tax relief
of RM2,000 for each unmarried child of theirs under 18 years old. For parents filing separately,
this deduction can only be claimed by either the child’s mother or father. In addition, taxpayer
may claim the child relief if their children aged 18 and above and pursuing further studies. The
taxpayer may claim RM2,000 if their child who are undergoing preparatory courses such as
foundation, A-Levels, matriculation and others while RM8,000 is claimable for a taxpayer if
their child is unmarried and currently, they are a full-time student pursuing a diploma or higher
education or any courses at institutions of higher learning recognized by the Ministry of Higher
Education (MOHE). In another hand, a tax relief of RM6,000 is eligible for parents with an
unmarried child who’s physically or mentally disabled, regardless of their age and the child must
be certified by JKM as a disabled person. An additional exemption of RM8,000 is applicable for
an unmarried disabled child receiving a full-time education in Malaysia or overseas. This
deduction is an add-on to the disabled child relief if they are pursuing a higher education full-
time for a diploma or higher in Malaysia or outside Malaysia, and in a Higher Education Institute
that is accredited by related Government authorities. In this case, our client has two children,
aged 10 and 8, respectively. As a result, he was entitled to claim RM4,000 in Malaysia for child
relief.

Singapore has two types of child relief which are Qualifying Child Relief (QCR) and
Handicapped Child Relief (HCR). For both reliefs, a child must be the taxpayer’s birth, step, or
lawfully adopted child. QCR is available if the child is under 16 or attends school full-time at
any point during the year. Moreover, one of the requirements of this belief is that the child must
not have annual income exceeding $4,000. The annual income includes National Service’s
allowances and salaries, internships, school attachments, and part-time jobs. Scholarships and
bursaries are not considered as annual income. If the child is physically or mentally disabled,
HCR is available. The amount for QCR tax relief is $4,000 per child, and the amount for HCR
tax relief is $7,500 per child. For our client, who has two children aged 10 and 5, he is eligible to
claim $8,000 under QCR for both of his children in Singapore. Working Mother's Child Relief is
another tax relief in Singapore (WMCR). The requirement of this relief is the taxpayer must be a
working mother, make taxed money from work, a pension, a trade or business, a profession, or
an occupation, and their child must be a Singaporean and qualify for QCR or HCR. WMCR
claims are based on child order. The first child gets 15% of the mother's earned income, the
second child 20%, third and beyond 25%. Hence, our client's wife may claim WMCR for her two
children since she fulfill all of the requirements.

2.4 (part irene)

Tax relief for kindergarten is available for children under the charge of the employee.
This tax relief allowed for childcare fees for a child aged 6 years and below. Therefore, the
report below will discuss more detail about kindergarten tax relief between two different
countries, Malaysia and Singapore

In Malaysia, a new paragraph 46(1)(r) of the ITA was introduced in 2017 to provide a tax
deduction to individuals on the amount expended in respect of the payment for child care fees to
a child care center or a kindergarten for the child of that individual aged six years and below to
reduce the burden of working parents. This establishment of the child care center must be
registered with the Department Social Welfare (DSW) under the Child Care Centre Act 1984
[Act 308] under the Ministry of Women, Family and Community Development, while
kindergarten is subject to the Education Act 1996 [Act 550] and must be registered with the
State Education Department under the Ministry of Education. Therefore, parents will receive tax
relief limited to a maximum of RM3,000 for preschool and kindergarten school fees regardless
of the number of children sent to the child care center or kindergarten. Not only that, Finance
Minister Tengku Datuk Seri Zafrul Tengku Abdul Aziz also has said in his official statement that
the tax relief would be applicable for children enrolled in registered preschools and kindergarten
until the year of assessment 2023. However, the deduction can only be claimed by a husband or a
wife and must be supported by the birth document of the child, such as MyKid or birth certificate
and receipts of the monthly fees issued by the such child care center or kindergarten. In the other
case, like a divorced couple where the parents had divorced, the tax deduction can be claimed by
the former husband and the former wife provided that they both made payment for the child care
fees and that the child is not the same child, means that only one child in a family (who is 6 years
and above) can claim for this kindergarten tax relief.

In Singapore, Grandparent Caregivers Relief (GCR) are defined as the grandparents that
provide the majority of care for their grandchildren who are under the age of 6 years old. This
GCR may involve working mothers whose parents, grandparents, parents-in-law or
grandparents-in-law (including those of ex-spouses) take care of their children. In this case, our
client, who is a working mother, can claim up to $3,000 in this CGR. However there are some
requirements or qualifications that need to be met to claim the GCR. The qualification stated that
the GCR can be applied by a working mother who is married, divorced or widowed.
Furthermore, she must be living in Singapore with at least one child who is a Singapore citizen
aged 12 or younger (if a child is handicapped the age will be restricted to not applying).
Moreover, the caregivers must also be living and staying in Singapore (this includes foreign
dependents, so long as they have been there for a period of at least eight months in 2021), and
not working or carrying on any other trade, business or profession and vocation. Additionally,
this GCR can only be claimed by one person or any particular caregiver. For example, if our
client and his or her brother rely on their mother, only one of them is eligible to claim the CGR
on their mother, either our client or his/her brother.
2.5 Life Insurance Relief

Life insurance is a contract between an insurance policy holder and an insurance company
wherein the insurer agrees to pay a sum of money in exchange for a premium when an insured
person passes away or after a certain period of time. For the purpose of income tax relief claims,
the clients need to depend on their annual insurance statement to know how much they are
entitled to claim for.

In the case of life insurance relief in Malaysia, our client having insurance premiums start from
December 2019 on his own life. In addition, our client serves in a public company, and he is
under pensionable public servants are allowed to claim up to the full RM7,000 relief under life
insurance premium.

While in Singapore,

While in Singapore, there are some conditions

In Malaysia, any taxpayer paying life
the clients need to satisfy to claim their life
insurance premiums on his own life or spouse
insurance relief. In 2021, the sum of the
(but not child) is deductible under life
mandatory CPF contributions for employees,
insurance and EPF relief. However, private
the voluntary CPF contributions for self-
retirement scheme contributions do not count
employed individuals, and the voluntary cash
under this relief. There are two types of life
contributions to their Medisave accounts
insurance relief in Malaysia which are
should not exceed $5,000. Second
pensionable public servant category and other
requirement is the clients paid insurance
than pensionable public servant category. The
premiums in 2021 on their own life insurance
EPF relief allocation does not apply to
policy. If insurance is purchased on or after
 August 10, 1973, the insurance provider must
pensionable public employees who chose
have a Singapore office or branch. Married
pensionable retirement and did not contribute
men may also collect the insurance premiums
to any other recognized plans outside private
paid if they pay for their wife's life insurance
retirement schemes. This relief applies to
policy. The clients cannot claim life insurance
contributions to both life insurance premiums
relief if their total contributions for
and EPF contributions. As a result, the claim
compulsory employee CPF contributions;
limits for public employees who are eligible
self-employed Medisave or voluntary CPF
for pensions and those who are not public
contribution; and voluntary cash contribution
employees are different. Pensionable public
to your Medisave account if the total amount
servants are allowed to claim up to the full
of contributions in 2021 is $5,000 or more.
RM7,000 relief under life insurance premium.
While clients may only claim the lower of the
For those who are not pensionable public
difference between $5,000 and their CPF
servants, they will be restricted to a limit of
contributions, up to 7% of the insured value
RM3,000 for life insurance premium.
of their own or their wife's life, or the amount
Insurance premiums for medical or
of insurance premiums paid, if the entire
educational expenses that are not deducted
amount of contributions in 2021 is less than
from pay. A medical policy needs to follow
$5,000. For our client’s situation, he can
the requirement in order to claim tax relief.
claim (5000-300.93) $4,699.07.
The expenses should be associated with the
medical care needed to address a condition
brought on by an illness, an injury, or a
handicap; the policy's coverage should last for
at least a year; both a stand-alone policy and a
rider to a life insurance policy are options for
the coverage. If so, just the rider premium
will be eligible for tax refund; the whole
amount of the rider premium paid is eligible
for tax savings when a terrible sickness cover
is linked to a basic policy.
 In Malaysia, any taxpayer paying life insurance premiums on his own life or spouse (but not
child) is deductible under life insurance and EPF relief. However, private retirement scheme
contributions do not count under this relief. There are two types of life insurance relief in
Malaysia which are pensionable public servant category and other than pensionable public
servant category. The EPF relief allocation does not apply to pensionable public employees who
chose pensionable retirement and did not contribute to any other recognized plans outside private
retirement schemes. This relief applies to contributions to both life insurance premiums and EPF
contributions. As a result, the claim limits for public employees who are eligible for pensions
and those who are not public employees are different. Pensionable public servants are allowed to
claim up to the full RM7,000 relief under life insurance premium. For those who are not
pensionable public servants, they will be restricted to a limit of RM3,000 for life insurance
premium. Insurance premiums for medical or educational expenses that are not deducted from
pay. A medical policy needs to follow the requirement in order to claim tax relief. The expenses
should be associated with the medical care needed to address a condition brought on by an
illness, an injury, or a handicap; the policy's coverage should last for at least a year; both a stand-
alone policy and a rider to a life insurance policy are options for the coverage. If so, just the rider
premium will be eligible for tax refund; the whole amount of the rider premium paid is eligible
for tax savings when a terrible sickness cover is linked to a basic policy. For our client's
situation, he can claim up to the full of RM7,000 relief under life insurance premium since he is
a pensionable public servant.

While in Singapore, there are some conditions the clients need to satisfy to claim their
life insurance relief. In 2021, the sum of the mandatory CPF contributions for employees, the
voluntary CPF contributions for self-employed individuals, and the voluntary cash contributions
to their Medisave accounts should not exceed $5,000. Second requirement is the clients paid
insurance premiums in 2021 on their own life insurance policy. If insurance is purchased on or
after August 10, 1973, the insurance provider must have a Singapore office or branch. Married
men may also collect the insurance premiums paid if they pay for their wife's life insurance
policy. The clients cannot claim life insurance relief if their total contributions for compulsory
employee CPF contributions; self-employed Medisave or voluntary CPF contribution; and
voluntary cash contribution to your Medisave account if the total amount of contributions in
2021 is $5,000 or more. While clients may only claim the lower of the difference between
$5,000 and their CPF contributions, up to 7% of the insured value of their own or their wife's
life, or the amount of insurance premiums paid, if the entire amount of contributions in 2021 is
less than $5,000. For our client’s situation, he can claim (5000-300.93) $4,699.07.
3.0 RECOMMENDATION
4.0 CONCLUSION
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