2020 个人所得税减免类型 - 18: 人寿保险 [Types of Personal Reliefs for the Year 2020 - 18: Deduction for Life Insurance Premiums]

1. 1967年所得税法令，除了第 46(1) 条文下的减免，还有另外四个条文也提供减免给大家扣个人所得税，分别是第45、47、48 及 49条文：

~ 45A(1) - 丈夫减免 [Deduction for husband]

~ S 47(1) & 45A(1) - 太太减免 [Deduction for wife]
~ S 47(2) - 支付赡养费 [Deduction for former wife]

~ S 48 - 孩子 [Deduction for children]

~ S 49(1) - 公积金及人寿保险 [Deduction for insurance premiums]

~ S 49(1B) - 教育及医疗保险

~ S 49(1D) - 年金及私人退休计划

2. 其实第 49条文，总共包含着5个不同的减免，分别是：

✳️ S 49(1)(a): 人寿保险 - RM3,000;

✳️ S 49(1)(b): 公积金 - RM4,000;

✳️ S 49(1)(c): 在任何成文法 [under any written law] 下支付为寡妇、鳏夫、孤儿设立的养老金 - RM3,000;

~ 但是，总共限制在 RM 7,000

~ 以及: 

🅿️ S 49(1B) - 教育及医疗保险 - RM3,000

🅿️ S 49(1D) - 年金及私人退休计划 [PRS] - RM3,000

3. 之前的系列，我们已经看了：

~ S 49(1D) - 年金及私人退休计划 [PRS]

~ S 49(1)(b) - 公积金 [EPF]

~ 接下来，我们继续看第 49(1)(a) 条文: 人寿保险 - RM3,000。

4. 稍微注意一下的是，公积金及人寿保险以前是合在一起总共 RM7,000 的减免，从2019课税年开始分成两个独立个体，也就是说假设你没有人寿保险，EPF 即使有 RM 7,000，也只能 Claim 到 RM 4,000

5. 这里的“保险”一词，是指由个人订立的保险：

~ 投保本身；

~ 投报在配哦，或

~ 投保本身与配偶

6. 因此，买给父母亲、孩子的都不在范围内

7. 海外保险公司的人寿保险是受承认的

8. 所谓的保费，指的是真金白银交付的。有鉴于此，利用保单长期累积的资本金替代保费的支付，是不能扣税的。

~ premiums or arrears of premiums which are not in fact paid but carried forward as debt and deducted from the capital sum due on the maturity or surrender of the policy

9. 另外要注意的是，意外保险是不在扣税的范围内

#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

✳️ 👉 S) 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)]

https://ccsyourauditor.blogspot.com/2020/12/2020-17-types-of-personal-reliefs-for.html

📗📗📗📗📗📗📗📗📗📗📗📗📗📗

#IncomeTax

#PersonalReliefs

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