2020 个人所得税减免类型 - 17 : 受批准的公积金计划(非私人退休计划) [Types of Personal Reliefs for the Year 2020 - 17 : Contribution to Approved Scheme (other than PRS)]

1. 除了之前提到的私人退休计划外 (PRS) ，对批准的公积金计划的存款或根据任何法令下的供款，享有高达 RM 4,000 的减免

2. 而最常见的例子就是打工一族，又或者自雇人士缴付的公积金，【EPF】

3. 根据1967年所得税法令，只有法定的缴付款额，才符合此项减免的资格

4. 意思就是说，受薪一族自愿性的缴付，是不能扣税的，除非他是自雇人士

～ A voluntary contribution made by an individual to an approved scheme is not allowed as a deduction.

～ However, the ‘voluntary contribution’ restriction does not apply to a self-employed person who contributed to the EPF.

5. 不晓得大家是否还记得，在上两篇的丈夫减免以及太太减免，我们提到：

～ 丈夫或太太如果没有总收入【has no total income】；

～ 可以选择联合报税

6. 经验 Sole Pro 或 Partnership 的纳税人，会因为公司出现亏损，而让自己没有总收入

7. 注意一下，任何没有总收入的配偶，在选择联合报税后，其 EPF 缴付额，是不享有扣税资格的

～ Contribution made by the wife or the husband with no total income is not deemed to be paid by the spouse and not allowable as a deduction – subsections 49(1) and 50(3) of the ITA.

#CCS此PersonalReliefs系列的文章：

✳️ A) 2020 个人所得税减免类型 - 1 : 个人减免 

[Types of Personal Reliefs for the Year 2020 - 1: Personal Relief]

👉 https://ccsyourauditor.blogspot.com/2020/12/2020-1-types-of-personal-reliefs-for.html

✳️  B) 2020 个人所得税减免类型 - 2: 残疾人士

[Types of Personal Reliefs for the Year 2020 - 2: Disabled Taxpayer]

👉 https://ccsyourauditor.blogspot.com/2020/12/2020-2-types-of-personal-reliefs-for.html

✳️  C) 2020 个人所得税减免类型 - 3.1: 父母的医疗费 

[Types of Personal Reliefs for the Year 2020 - 3.1: Parents’ Medical Expenses]

👉 https://ccsyourauditor.blogspot.com/2020/12/2020-3-types-of-personal-reliefs-for.html

✳️  D) 2020 个人所得税减免类型 - 3.2: 奉养父母 

[Types of Personal Reliefs for the Year 2020 - 3.2: Parental Care ]

👉 https://ccsyourauditor.blogspot.com/2020/12/2020-32-types-of-personal-reliefs-for.html

✳️  E) 2020 个人所得税减免类型 - 4 : 残疾人士基本支援设备 

[Types of Personal Reliefs for the Year 2020 - 4: Basic Supporting Equipment for Disability ]

👉 https://ccsyourauditor.blogspot.com/2020/12/2020-4-types-of-personal-reliefs-for.html

✳️ F) 2020 个人所得税减免类型 - 5 : 学习课程的费用 

[Types of Personal Reliefs for the Year 2020 - 5: Course Fees for Study]

👉 https://ccsyourauditor.blogspot.com/2020/12/2020-5-types-of-personal-reliefs-for.html

✳️ 👉 G) 2020 个人所得税减免类型 - 6.1 : 严重疾病的医疗费用 

[Types of Personal Reliefs for the Year 2020 - 6.1: Medical Expenses for Serious Disease]

https://ccsyourauditor.blogspot.com/2020/12/2020-6-types-of-personal-reliefs-for.html

✳️ 👉 H) 2020 个人所得税减免类型 - 6.2 : 全面身体检查费用 

[Types of Personal Reliefs for the Year 2020 - 6.2: Complete medical examination expenses]

https://ccsyourauditor.blogspot.com/2020/12/2020-62-types-of-personal-reliefs-for.html

✳️ 👉 I) 2020 个人所得税减免类型 - 7 : 国民教育储蓄基金 

[Types of Personal Reliefs for the Year 2020 - 7 : Deposit in Skim Simpanan Pendidikan Nasional]

https://ccsyourauditor.blogspot.com/2020/12/2020-7-types-of-personal-reliefs-for.html

✳️ 👉 J) 2020 个人所得税减免类型 - 8: 缴付社会保险 

[Types of Personal Reliefs for the Year 2020 - 8: Contribution to SOCSO]

https://ccsyourauditor.blogspot.com/2020/12/2020-8-types-of-personal-reliefs-for.html

✳️ 👉 K) 2020 个人所得税减免类型 - 9 : 托儿所及幼儿园费用 

[Types of Personal Reliefs for the Year 2020 - 9: Relief for fees paid to child care centres and kindergartens]

https://ccsyourauditor.blogspot.com/2020/12/2020-9-types-of-personal-reliefs-for.html

✳️ 👉 L) 2020 个人所得税减免类型 - 10: 购买母乳器材 

[Types of Personal Reliefs for the Year 2020 - 10: Purchase of breastfeeding equipment]

https://ccsyourauditor.blogspot.com/2020/12/2020-10-types-of-personal-reliefs-for.html

✳️ 👉  M) 2020 个人所得税减免类型 - 11 : 私人退休计划（PRS）的存款 

[Types of Personal Reliefs for the Year 2020 - 11: Contribution to Private Retirement Scheme (PRS)]

https://ccsyourauditor.blogspot.com/2020/12/2020-11-prs-types-of-personal-reliefs.html

✳️ 👉 N) 2020 个人所得税减免类型 - 12 : 优质生活减免 

[Types of Personal Reliefs for the Year 2020 - 12 : Lifestyle Relief]

https://ccsyourauditor.blogspot.com/2020/12/2020-12-types-of-personal-reliefs-for.html

✳️ 👉  O) 2020 个人所得税减免类型 - 13 : 购买个人电脑、智能手机及平板电脑 

[Types of Personal Reliefs for the Year 2020 - 13 : Purchase of a Personal Computer, Smartphone or Tablet]

https://ccsyourauditor.blogspot.com/2020/12/2020-13-types-of-personal-reliefs-for.html

✳️ 👉   P）2020 个人所得税减免类型 - 14 : 太太减免 

[Types of Personal Reliefs for the Year 2020 - 14 : Wife Relief]

https://ccsyourauditor.blogspot.com/2020/12/2020-14-types-of-personal-reliefs-for.html

✳️ 👉  Q) 2020 个人所得税减免类型 - 15 : 丈夫减免 

[Types of Personal Reliefs for the Year 2020 - 15 : Husband Relief]

https://ccsyourauditor.blogspot.com/2020/12/2020-15-types-of-personal-reliefs-for.html

✳️ 👉   R）2020 个人所得税减免类型 - 16 : 国内旅游税务减免

[Types of Personal Reliefs for the Year 2020 - 16 : Relief for Domestic Travel]

https://ccsyourauditor.blogspot.com/2020/12/2020-16-types-of-personal-reliefs-for.html

📗📗📗📗📗📗📗📗📗📗📗📗📗📗

#IncomeTax

#PersonalReliefs

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