2020 个人所得税减免类型 - 19: 教育及医疗保险 [Types of Personal Reliefs for the Year 2020 - 19: Education and Medical Insurances]

1. 1967年所得税法令，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;

🅿️ 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

2. 之前的系列，我们已经看了5个的其中4个，今天来看第 49条文下的最后一个减免：

🅿️ S 49(1B) - 教育及医疗保险 - RM3,000

3. 第 49(1B) 条文下，又分成两个不同类型的保险，那就是:

~ 教育保险📕

~ 医疗保险🏥

4. 可以投保本身、配偶或孩子；

~ 如果本身或配偶是投保人 [insured]，那么孩子就必需是受益人 [beneficiary]

5. 如果投保人是孩子的话:

~ 那么交付保费的父母亲必需要投保付款人利益附加 [payor benefit rider]

~ 以便在孩子还没有达到25岁【一般上】时，万一支付保费的父母亲有什么不测的话，保单依然生效

6. 必需要是真金白银支付的保费，才可以扣税

🏥医疗保险🏥

7. 医疗保单的覆盖期 [policy cove]，至少在12个月或以上

8. 可以是独立的医疗保单 [stand-alone policy]，也可以是人寿保险的附加利益 [rider to a life insurance policy]

9. 如果医疗保险与人寿或个人意外保险共同组成一个配套，那么只有60%的保险费可扣税

#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

✳️ 👉 T) 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]

https://ccsyourauditor.blogspot.com/2020/12/2020-18-types-of-personal-reliefs-for.html

📗📗📗📗📗📗📗📗📗📗📗📗📗📗

#IncomeTax

#PersonalReliefs

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