{"id":8298,"date":"2026-05-05T14:50:56","date_gmt":"2026-05-05T06:50:56","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=8298"},"modified":"2026-06-26T16:10:39","modified_gmt":"2026-06-26T08:10:39","slug":"pelepasan-cukai","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/individu\/pelepasan-cukai\/","title":{"rendered":"Tax Relief"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"8298\" class=\"elementor elementor-8298\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-28794fd8 e-flex e-con-boxed e-con e-parent\" data-id=\"28794fd8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7c9dc62f e-con-full e-flex e-con e-child\" data-id=\"7c9dc62f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2319beb5 elementor-widget elementor-widget-template\" data-id=\"2319beb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"3402\" class=\"elementor elementor-3402\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-617d360 e-flex e-con-boxed e-con e-parent\" data-id=\"617d360\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dac6cd2 elementor-widget elementor-widget-heading\" data-id=\"dac6cd2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Individual<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b5913c page-sidebar elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"9b5913c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i aria-hidden=\\&quot;true\\&quot; class=\\&quot;\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-9b5913c\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3435\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pengenalan-cukai-pendapatan-individu\/\" class=\"elementor-item\">Introduction Individual Income Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8183\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pendaftaran\/\" class=\"elementor-item\">Registration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8207\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/taraf-mastautin\/\" class=\"elementor-item\">Residence Status<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8274\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/lapor-pendapatan\/\" class=\"elementor-item\">Income Declaration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8356\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pelepasan-cukai\/\" class=\"elementor-item\">Tax Relief<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8357\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rebat\/\" class=\"elementor-item\">Rebates<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8350\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/derma-hadiah\/\" class=\"elementor-item\">Donations \/ Gifts<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8353\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/kadar-cukai\/\" class=\"elementor-item\">Tax Rate<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-8453\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/\" class=\"elementor-item\">Payment<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8451\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/kaedah-pembayaran\/\" class=\"elementor-sub-item\">Payment Method<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8448\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/baki-cukai-kena-bayar\/\" class=\"elementor-sub-item\">Balance of Tax Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8450\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/cukai-terlebih-bayar\/\" class=\"elementor-sub-item\">Tax Refund<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8452\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/kenaikan-cukai-lewat-bayar\/\" class=\"elementor-sub-item\">Penalty on Late Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8449\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/bayaran-pendahuluan-anggaran-cukai\/\" class=\"elementor-sub-item\">Tax Estimation Advance Payment<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16456\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pindaan-taksiran\/\" class=\"elementor-item\">Amended Assessment<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-16455\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rayuan\/\" class=\"elementor-item\">Appeal<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16578\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rayuan\/permohonan-relif-dibawah-acp\/\" class=\"elementor-sub-item\">Application for Relief Under the ITA<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16577\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rayuan\/prosiding-resolusi-pertikaian-prp\/\" class=\"elementor-sub-item\">Dispute Resolution Proceedings (DRP)<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16454\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/semakan-dan-kemaskini\/\" class=\"elementor-item\">Review and Update<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16453\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/penamatan-perkhidmatan\/\" class=\"elementor-item\">Termination of Service \/ Employment<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16452\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/kesalahan\/\" class=\"elementor-item\">Offences<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16451\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/sekatan-perjalanan\/\" class=\"elementor-item\">Stoppage Order<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16450\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/soalan-lazim-individu\/\" class=\"elementor-item\">Frequently Asked Question (Individual)<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"More2\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-9b5913c\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3435\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pengenalan-cukai-pendapatan-individu\/\" class=\"elementor-item\" tabindex=\"-1\">Introduction Individual Income Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8183\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pendaftaran\/\" class=\"elementor-item\" tabindex=\"-1\">Registration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8207\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/taraf-mastautin\/\" class=\"elementor-item\" tabindex=\"-1\">Residence Status<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8274\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/lapor-pendapatan\/\" class=\"elementor-item\" tabindex=\"-1\">Income Declaration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8356\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pelepasan-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Relief<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8357\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rebat\/\" class=\"elementor-item\" tabindex=\"-1\">Rebates<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8350\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/derma-hadiah\/\" class=\"elementor-item\" tabindex=\"-1\">Donations \/ Gifts<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8353\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/kadar-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Rate<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-8453\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/\" class=\"elementor-item\" tabindex=\"-1\">Payment<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8451\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/kaedah-pembayaran\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Payment Method<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8448\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/baki-cukai-kena-bayar\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Balance of Tax Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8450\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/cukai-terlebih-bayar\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax Refund<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8452\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/kenaikan-cukai-lewat-bayar\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Penalty on Late Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8449\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/bayaran-pendahuluan-anggaran-cukai\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax Estimation Advance Payment<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16456\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pindaan-taksiran\/\" class=\"elementor-item\" tabindex=\"-1\">Amended Assessment<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-16455\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rayuan\/\" class=\"elementor-item\" tabindex=\"-1\">Appeal<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16578\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rayuan\/permohonan-relif-dibawah-acp\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Application for Relief Under the ITA<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16577\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rayuan\/prosiding-resolusi-pertikaian-prp\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Dispute Resolution Proceedings (DRP)<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16454\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/semakan-dan-kemaskini\/\" class=\"elementor-item\" tabindex=\"-1\">Review and Update<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16453\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/penamatan-perkhidmatan\/\" class=\"elementor-item\" tabindex=\"-1\">Termination of Service \/ Employment<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16452\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/kesalahan\/\" class=\"elementor-item\" tabindex=\"-1\">Offences<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16451\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/sekatan-perjalanan\/\" class=\"elementor-item\" tabindex=\"-1\">Stoppage Order<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16450\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/soalan-lazim-individu\/\" class=\"elementor-item\" tabindex=\"-1\">Frequently Asked Question (Individual)<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-52f509a e-con-full e-flex e-con e-child\" data-id=\"52f509a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-659f7eb0 elementor-widget elementor-widget-heading\" data-id=\"659f7eb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax Relief<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b20ede7 e-con-full e-flex e-con e-child\" data-id=\"5b20ede7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6c6ba07 e-con-full e-flex e-con e-child\" data-id=\"6c6ba07\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-419cc54 elementor-widget elementor-widget-html\" data-id=\"419cc54\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"text-align: right;\">\r\n    <a href=\"javascript:void(0);\" id=\"toggle-accordion\" class='expand-all-btn'>Expand All <i class=\"fas fa-chevron-down\"><\/i><\/a>\r\n<\/div>\r\n\r\n<script>\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n    const toggleBtn = document.getElementById('toggle-accordion');\r\n    let isExpanded = false;\r\n\r\n    toggleBtn.addEventListener('click', function() {\r\n        const items = document.querySelectorAll('.e-n-accordion-item');\r\n        \r\n        isExpanded = !isExpanded;\r\n\r\n        if (isExpanded) {\r\n            toggleBtn.innerHTML = 'Tutup Semua <i class=\"fas fa-chevron-up\"><\/i>';\r\n            items.forEach(item => item.setAttribute('open', ''));\r\n        } else {\r\n            toggleBtn.innerHTML = 'Buka Semua <i class=\"fas fa-chevron-down\"><\/i>';\r\n            items.forEach(item => item.removeAttribute('open'));\r\n        }\r\n    });\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-566f86f custom-lhdn-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"566f86f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Question 25 - What is Pioneer Status?\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9060\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-9060\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Year of Assessment 2025 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M17.9922 15.001L11.9922 9.00098L5.99219 15.001\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M5.99414 9.00098L11.9941 15.001L17.9941 9.00098\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9060\" class=\"elementor-element elementor-element-1c59abd e-con-full e-flex e-con e-child\" data-id=\"1c59abd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6229613 elementor-widget elementor-widget-text-editor\" data-id=\"6229613\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"table-wrapper\"><table class=\"custom-table\"><thead><tr><th>No.<\/th><th>Individual Relief Types<\/th><th>Amount (RM)<\/th><\/tr><\/thead><tbody><tr><td>1<\/td><td>Individual and dependent relatives<\/td><td>9,000<\/td><\/tr><tr><td>2<\/td><td>Expenses for parents and grandparents:<br \/><br \/>1. Medical treatment, dental treatment, special needs and carer expenses(Medical condition certified by medical practitioner)<br \/>2. Complete medical examination (<strong>Restricted to RM1,000<\/strong>)<\/td><td>8,000 (Restricted)<\/td><\/tr><tr><td>3<\/td><td>Purchase of basic supporting equipment for disabled self, spouse, child or parent<\/td><td>6,000 (Restricted)<\/td><\/tr><tr><td>4<\/td><td>Disabled individual<\/td><td>7,000<\/td><\/tr><tr><td>5<\/td><td>Education fees (Self):<br \/><br \/>1. Other than a degree at masters or doctorate level \u2013 Course of study in law, accounting, islamic financing, tehcnical, vocational, industrial, scientific or technology<br \/>2. Degree at masters or doctorate level \u2013 Any course of study<br \/>3. Course of study undertaken for the purpose of upskilling or self-enhancement (<strong>Restricted to RM2,000<\/strong>)<\/td><td>7,000 (Restricted)<\/td><\/tr><tr><td>6<\/td><td>Medical expenses on:<br \/><br \/>1. Serious diseases for self, spouse or child<br \/>2. Fertility treatment for self or spouse<br \/>3. Vaccination for self, spouse and child (<strong>Restricted to RM1,000<\/strong>)<br \/>4. Dental examination and treatment (<strong>Restricted to RM1,000<\/strong>)<\/td><td>10,000 (Restricted)<\/td><\/tr><tr><td>7<\/td><td>Expenses  (<strong>Restricted to RM1,000<\/strong>) on:<br \/><br \/>1. Complete medical examination for self, spouse or child<br \/>2. COVID-19 detection test including purchase of self-detection test kit for self, spouse or child<br \/>3. Mental health examination or consultation for self, spouse or child<br \/>4. Purchase of self-health monitoring equipment<br \/>5. Fees for disease detection tests<\/td><td>10,000 (Restricted)<\/td><\/tr><tr><td>8<\/td><td>Expenses  (<strong>Restricted to RM6,000<\/strong>) for child aged 18 and below:<br \/><br \/>1. Assessment of intellectual disability diagnosis<br \/>2. Early intervention programme \/ intellectual disability rehabilitation treatment<\/td><td>10,000 (Restricted)<\/td><\/tr><tr><td>9<\/td><td>Lifestyle<br \/><br \/>Expenses for the use \/ benefit of self, spouse or child in respect of:<br \/><br \/>1. Purchase or subscription of books \/ journals \/ magazines \/ newspapers \/ other similar publications (Not banned reading materials)<br \/>2. Purchase of personal computer, smartphone or tablet (Not for business use)<br \/>3. Payment of monthly bill for internet subscription (Under own name)<br \/>4. Skill improvement \/ personal development course fee<\/td><td>2,500 (Restricted)<\/td><\/tr><tr><td>10<\/td><td>Lifestyle<br \/><br \/>Additional relief for the use \/ benefit of self, spouse, child and parents in respect of:<br \/><br \/>1. Purchase of sports equipment for any sports activity as defined under the Sports Development Act 1997<br \/>2. Payment of rental or entrance fee to any sports facility<br \/>3. Payment of registration fee for any sports competition where the organizer is approved and licensed by the Commissioner of Sports under the Sports Development Act 1997<br \/>4. Gymnasium membership fee \/ sports training<\/td><td>1,000 (Restricted)<\/td><\/tr><tr><td>11<\/td><td>Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction allowed <strong>once in every TWO (2)<\/strong> years of assessment<\/td><td>1,000 (Restricted)<\/td><\/tr><tr><td>12<\/td><td>Child care fees to a registered child care centre \/ kindergarten for a child aged 6 years and below<\/td><td>3,000 (Restricted)<\/td><\/tr><tr><td>13<\/td><td>Net deposit in Skim Simpanan Pendidikan Nasional (SSPN) <br \/><br \/>(Net deposit is the total deposit in 2025 MINUS total withdrawal in 2025)<\/td><td>8,000 (Restricted)<\/td><\/tr><tr><td>14<\/td><td>Husband \/ wife \/ payment of alimony to former wife<\/td><td>4,000 (Restricted)<\/td><\/tr><tr><td>15<\/td><td>Disabled husband \/ wife<\/td><td>6,000<\/td><\/tr><tr><td>16a<\/td><td>Each unmarried child and under the age of 18 years old<\/td><td>2,000<\/td><\/tr><tr><td>16b<\/td><td>Each unmarried child of 18 years and above who is receiving full-time education (\"A-Level\", certificate, matriculation or preparatory courses).<\/td><td>2,000<\/td><\/tr><tr><td>\u00a0<\/td><td>Each unmarried child of 18 years and above that:<br \/><br \/>1. receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation\/ preparatory courses).<br \/>2. receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate).<br \/>3. the instruction and educational establishment shall be approved by the relevant government authority.<\/td><td>8,000<\/td><\/tr><tr><td>16c<\/td><td>Disabled child<\/td><td>8,000<\/td><\/tr><tr><td>\u00a0<\/td><td>Additional exemption of RM8,000 disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities<\/td><td>8,000<\/td><\/tr><tr><td>17<\/td><td>Life insurance and EPF<br \/><br \/>Civil servants pension schemes, non-civil servants pension schemes and self-employed category:<br \/><br \/>1. Mandatory contributions to approved schemes or voluntary contributions to EPF (excluding private retirement schemes) or contributions under any written law (<strong>Restricted to RM4,000<\/strong>)<br \/>2. Life insurance premium payments or family takaful contributions or additional voluntary contributions to EPF (<strong>Restricted to RM3,000<\/strong>)<\/td><td>7,000 (Restricted)<\/td><\/tr><tr><td>18<\/td><td>Deferred Annuity and Private Retirement Scheme (PRS)<\/td><td>3,000 (Restricted)<\/td><\/tr><tr><td>19<\/td><td>Insurance premium for education or medical benefit<\/td><td>4,000 (Restricted)<\/td><\/tr><tr><td>20<\/td><td>Contribution to the Social Security Organization (SOCSO)<\/td><td>350 (Restricted)<\/td><\/tr><tr><td>21<\/td><td>Expenses on charging facilities for Electric Vehicle and domestic food waste composting machine (Not for business use)<\/td><td>2,500 (Restricted)<\/td><\/tr><tr><td>22<\/td><td>Payment of housing loan interest for first home ownership<br \/><br \/>(Sale and purchase agreement from 1 January 2025 to 31 December 2027)<br \/><br \/>Relief Limit:<br \/><br \/>1. Residential house price up to RM500,000<br \/><br \/>\u00a0 \u00a0 \u00a0 \u00a0 or<br \/><br \/>Residential house price exceeding RM500,000 up to RM750,000<\/td><td>7,000<br \/>or<br \/>5,000<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9061\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9061\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Year of Assessment 2024 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M17.9922 15.001L11.9922 9.00098L5.99219 15.001\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M5.99414 9.00098L11.9941 15.001L17.9941 9.00098\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9061\" class=\"elementor-element elementor-element-4249bc0 e-con-full e-flex e-con e-child\" data-id=\"4249bc0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-060db4b elementor-widget elementor-widget-text-editor\" data-id=\"060db4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"table-wrapper\">\n    <table class=\"custom-table\">\n      <thead>\n        <tr>\n          <th>No.<\/th>\n          <th>Individual Relief Types<\/th>\n          <th>Amount (RM)<\/th>\n        <\/tr>\n      <\/thead>\n      <tbody>\n        <tr>\n          <td>1<\/td>\n          <td>Individual and dependent relatives<\/td>\n          <td>9,000<\/td>\n        <\/tr>\n        <tr>\n          <td>2<\/td>\n          <td>Expenses for parents:<br><br>1. Medical treatment, dental treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner)<br>2. Complete medical examination (<strong>Restricted to RM1,000<\/strong>)<\/td>\n          <td>8,000 (Restricted)<\/td>\n        <\/tr>\n        <tr>\n          <td>3<\/td>\n          <td>Purchase of basic supporting equipment for disabled self, spouse, child or parent<\/td>\n          <td>6,000 (Restricted)<\/td>\n        <\/tr>\n        <tr>\n          <td>4<\/td>\n          <td>Disabled individual<\/td>\n          <td>6,000<\/td>\n        <\/tr>\n        <tr>\n          <td>5<\/td>\n          <td>Education fees (Self):<br><br>1. Other than a degree at masters or doctorate level \u2013 Course of study in law, accounting, islamic financing, tehcnical, vocational, industrial, scientific or technology<br>2. Degree at masters or doctorate level \u2013 Any course of study<br>3. Course of study undertaken for the purpose of upskilling or self-enhancement (<strong>Restricted to RM2,000<\/strong>)<\/td>\n          <td>7,000 (Restricted)<\/td>\n        <\/tr>\n        <tr>\n          <td>6<\/td>\n          <td>Medical expenses on:<br><br>1. Serious diseases for self, spouse or child<br>2. Fertility treatment for self or spouse<br>3. Vaccination for self, spouse and child (<strong>Restricted to RM1,000<\/strong>)<br>4. Dental examination and treatment (<strong>Restricted to RM1,000<\/strong>)<\/td>\n          <td>10,000 (Restricted)<\/td>\n        <\/tr>\n        <tr>\n          <td>7<\/td>\n          <td>Expenses  (<strong>Restricted to RM1,000<\/strong>) on:<br><br>1. Complete medical examination for self, spouse or child<br>2. COVID-19 detection test including purchase of self-detection test kit for self, spouse or child<br>3. Mental health examination or consultation for self, spouse or child<\/td>\n          <td>10,000 (Restricted)<\/td>\n        <\/tr>\n        <tr>\n          <td>8<\/td>\n          <td>Expenses  (<strong>Restricted to RM4,000<\/strong>) for child aged 18 and below:<br><br>1. Assessment of intellectual disability diagnosis<br>2. Early intervention programme \/ intellectual disability rehabilitation treatment<\/td>\n          <td>10,000 (Restricted)<\/td>\n        <\/tr>\n        <tr>\n          <td>9<\/td>\n          <td>Lifestyle \u2013 Expenses for the use \/ benefit of self, spouse or child in respect of:<br><br>1. Purchase or subscription of books \/ journals \/ magazines \/ newspapers \/ other similar publications (Not banned reading materials)<br>2. Purchase of personal computer, smartphone or tablet (Not for business use)<br>3. Payment of monthly bill for internet subscription (Under own name)<br>4. Skill improvement \/ personal development course fee<\/td>\n          <td>2,500 (Restricted)<\/td>\n        <\/tr>\n        <tr>\n          <td>10<\/td>\n          <td>Lifestyle \u2013 Additional relief for the use \/ benefit of self, spouse or child in respect of:<br><br>1. Purchase of sports equipment for any sports activity as defined under the Sports Development Act 1997<br>2. Payment of rental or entrance fee to any sports facility<br>3. Payment of registration fee for any sports competition where the organizer is approved and licensed by the Commissioner of Sports under the Sports Development Act 1997<br>4. Gymnasium membership fee \/ sports training<\/td>\n          <td>1,000 (Restricted)<\/td>\n        <\/tr>\n        <tr>\n          <td>11<\/td>\n          <td>Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction allowed <strong>once in every TWO (2)<\/strong> years of assessment<\/td>\n          <td>1,000 (Restricted)<\/td>\n        <\/tr>\n        <tr>\n          <td>12<\/td>\n          <td>Child care fees to a registered child care centre \/ kindergarten for a child aged 6 years and below<\/td>\n          <td>3,000 (Restricted)<\/td>\n        <\/tr>\n        <tr>\n          <td>13<\/td>\n          <td>Net deposit in Skim Simpanan Pendidikan Nasional (Net deposit is the total deposit in 2024 MINUS total withdrawal in 2024)<\/td>\n          <td>8,000 (Restricted)<\/td>\n        <\/tr>\n        <tr>\n          <td>14<\/td>\n          <td>Husband \/ wife \/ payment of alimony to former wife<\/td>\n          <td>4,000 (Restricted)<\/td>\n        <\/tr>\n        <tr>\n          <td>15<\/td>\n          <td>Disabled husband \/ wife<\/td>\n          <td>5,000<\/td>\n        <\/tr>\n        <tr>\n          <td>16a<\/td>\n          <td>Each unmarried child and under the age of 18 years old<\/td>\n          <td>2,000<\/td>\n        <\/tr>\n        <tr>\n          <td>16b<\/td>\n          <td>Each unmarried child of 18 years and above who is receiving full-time education (\"A-Level\", certificate, matriculation or preparatory courses).<\/td>\n          <td>2,000<\/td>\n        <\/tr>\n        <tr>\n          <td><\/td>\n          <td>Each unmarried child of 18 years and above that:<br><br>1. receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation\/ preparatory courses).<br>2. receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate).<br>3. the instruction and educational establishment shall be approved by the relevant government authority.<\/td>\n          <td>8,000<\/td>\n        <\/tr>\n        <tr>\n          <td>16c<\/td>\n          <td>Disabled child<\/td>\n          <td>6,000<\/td>\n        <\/tr>\n        <tr>\n          <td><\/td>\n          <td>Additional exemption of RM8,000 disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities<\/td>\n          <td>8,000<\/td>\n        <\/tr>\n        <tr>\n          <td>17<\/td>\n          <td>Life insurance and EPF<br><br>Civil servants pension schemes, non-civil servants pension schemes and self-employed category:<br><br>1. Mandatory contributions to approved schemes or voluntary contributions to EPF (excluding private retirement schemes) or contributions under any written law (<strong>Restricted to RM4,000<\/strong>)<br>2. Life insurance premium payments or family takaful contributions or additional voluntary contributions to EPF (<strong>Restricted to RM3,000<\/strong>)<\/td>\n          <td>7,000 (Restricted)<\/td>\n        <\/tr>\n        <tr>\n          <td>18<\/td>\n          <td>Deferred Annuity and Private Retirement Scheme (PRS)<\/td>\n          <td>3,000 (Restricted)<\/td>\n        <\/tr>\n        <tr>\n          <td>19<\/td>\n          <td>Insurance premium for education or medical benefit<\/td>\n          <td>3,000 (Restricted)<\/td>\n        <\/tr>\n        <tr>\n          <td>20<\/td>\n          <td>Contribution to the Social Security Organization (SOCSO)<\/td>\n          <td>350 (Restricted)<\/td>\n        <\/tr>\n        <tr>\n          <td>21<\/td>\n          <td>Expenses on charging facilities for Electric Vehicle (Not for business use)<\/td>\n          <td>2,500 (Restricted)<\/td>\n        <\/tr>\n      <\/tbody>\n    <\/table>\n  <\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9062\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9062\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Year of Assessment 2023 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M17.9922 15.001L11.9922 9.00098L5.99219 15.001\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M5.99414 9.00098L11.9941 15.001L17.9941 9.00098\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9062\" class=\"elementor-element elementor-element-60f32cb e-con-full e-flex e-con e-child\" data-id=\"60f32cb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b2aa68 elementor-widget elementor-widget-text-editor\" data-id=\"1b2aa68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"table-wrapper\">\n  <table class=\"custom-table\">\n    <thead>\n      <tr>\n        <th>No.<\/th>\n        <th>Individual Relief Types<\/th>\n        <th>Amount (RM)<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <td>1<\/td>\n        <td>Individual and dependent relatives<\/td>\n        <td>9,000<\/td>\n      <\/tr>\n      <tr>\n        <td>2<\/td>\n        <td>Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner)<\/td>\n        <td>8,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>3<\/td>\n        <td>Purchase of basic supporting equipment for disabled self, spouse, child or parent<\/td>\n        <td>6,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>4<\/td>\n        <td>Disabled individual<\/td>\n        <td>6,000<\/td>\n      <\/tr>\n      <tr>\n        <td>5<\/td>\n        <td>Education fees (Self):<br><br>1. Other than a degree at masters or doctorate level \u2013 Course of study in law, accounting, islamic financing, tehcnical, vocational, industrial, scientific or technology<br>2. Degree at masters or doctorate level \u2013 Any course of study<br>3. Course of study undertaken for the purpose of upskilling or self-enhancement (<strong>Restricted to RM2,000<\/strong>)<\/td>\n        <td>7,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>6<\/td>\n        <td>Medical expenses on:<br><br>1. Serious diseases for self, spouse or child<br>2. Fertility treatment for self or spouse<br>3. Vaccination for self, spouse and child (<strong>Restricted to RM1,000<\/strong>)<\/td>\n        <td>10,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>7<\/td>\n        <td>Expenses  (<strong>Restricted to RM1,000<\/strong>) on:<br><br>1. Complete medical examination for self, spouse or child<br>2. COVID-19 detection test including purchase of self-detection test kit for self, spouse or child<br>3. Mental health examination or consultation for self, spouse or child<\/td>\n        <td>10,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>8<\/td>\n        <td>Expenses  (<strong>Restricted to RM4,000<\/strong>) for child aged 18 and below:<br><br>1. Assessment of intellectual disability diagnosis<br>2. Early intervention programme \/ intellectual disability rehabilitation treatment<\/td>\n        <td>10,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>9<\/td>\n        <td>Lifestyle \u2013 Expenses for the use \/ benefit of self, spouse or child in respect of:<br><br>1. Purchase or subscription of books \/ journals \/ magazines \/ newspapers \/ other similar publications (Not banned reading materials)<br>2. Purchase of personal computer, smartphone or tablet (Not for business use)<br>3. Purchase of sports equipment for sports activity defined under the Sports Development Act 1997 and payment of gym membership<br>4. Payment of monthly bill for internet subscription (Under own name)<\/td>\n        <td>2,500 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>10<\/td>\n        <td>Lifestyle \u2013 Additional relief for the use \/ benefit of self, spouse or child in respect of:<br><br>1. Purchase of sports equipment for any sports activity as defined under the Sports Development Act 1997<br>2. Payment of rental or entrance fee to any sports facility<br>3. Payment of registration fee for any sports competition where the organizer is approved and licensed by the Commissioner of Sports under the Sports Development Act 1997<\/td>\n        <td>500 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>11<\/td>\n        <td>Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction allowed <strong>once in every TWO (2)<\/strong> years of assessment<\/td>\n        <td>1,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>12<\/td>\n        <td>Child care fees to a registered child care centre \/ kindergarten for a child aged 6 years and below<\/td>\n        <td>3,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>13<\/td>\n        <td>Net deposit in Skim Simpanan Pendidikan Nasional (Net deposit is the total deposit in 2023 MINUS total withdrawal in 2023)<\/td>\n        <td>8,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>14<\/td>\n        <td>Husband \/ wife \/ payment of alimony to former wife<\/td>\n        <td>4,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>15<\/td>\n        <td>Disabled husband \/ wife<\/td>\n        <td>5,000<\/td>\n      <\/tr>\n      <tr>\n        <td>16a<\/td>\n        <td>Each unmarried child and under the age of 18 years old<\/td>\n        <td>2,000<\/td>\n      <\/tr>\n      <tr>\n        <td>16b<\/td>\n        <td>Each unmarried child of 18 years and above who is receiving full-time education (\"A-Level\", certificate, matriculation or preparatory courses).<\/td>\n        <td>2,000<\/td>\n      <\/tr>\n      <tr>\n        <td><\/td>\n        <td>Each unmarried child of 18 years and above that:<br><br>1. receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation\/ preparatory courses).<br>2. receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate).<br>3. the instruction and educational establishment shall be approved by the relevant government authority.<\/td>\n        <td>8,000<\/td>\n      <\/tr>\n      <tr>\n        <td>16c<\/td>\n        <td>Disabled child<\/td>\n        <td>6,000<\/td>\n      <\/tr>\n      <tr>\n        <td><\/td>\n        <td>Additional exemption of RM8,000 disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities<\/td>\n        <td>8,000<\/td>\n      <\/tr>\n      <tr>\n        <td>17<\/td>\n        <td>Life insurance and EPF<br><br>Civil servants pension schemes, non-civil servants pension schemes and self-employed category:<br><br>1. Mandatory contributions to approved schemes or voluntary contributions to EPF (excluding private retirement schemes) or contributions under any written law (<strong>Restricted to RM4,000<\/strong>)<br>2. Life insurance premium payments or family takaful contributions or additional voluntary contributions to EPF (<strong>Restricted to RM3,000<\/strong>)<\/td>\n        <td>7,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>18<\/td>\n        <td>Deferred Annuity and Private Retirement Scheme (PRS)<\/td>\n        <td>3,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>19<\/td>\n        <td>Insurance premium for education or medical benefit<\/td>\n        <td>3,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>20<\/td>\n        <td>Contribution to the Social Security Organization (SOCSO)<\/td>\n        <td>350 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>21<\/td>\n        <td>Expenses on charging facilities for Electric Vehicle (Not for business use)<\/td>\n        <td>2,500 (Restricted)<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9063\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9063\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Year of Assessment 2022 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M17.9922 15.001L11.9922 9.00098L5.99219 15.001\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M5.99414 9.00098L11.9941 15.001L17.9941 9.00098\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9063\" class=\"elementor-element elementor-element-8c77b1d e-flex e-con-boxed e-con e-child\" data-id=\"8c77b1d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-588f11e elementor-widget elementor-widget-text-editor\" data-id=\"588f11e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"table-wrapper\"><table class=\"custom-table\"><thead><tr><th>No.<\/th><th>Individual Relief Types<\/th><th>Amount (RM)<\/th><\/tr><\/thead><tbody><tr><td>1<\/td><td>Individual and dependent relatives<\/td><td>9,000<\/td><\/tr><tr><td>2<\/td><td>Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner)<\/td><td>8,000 (Restricted)<\/td><\/tr><tr><td>3<\/td><td>Purchase of basic supporting equipment for disabled self, spouse, child or parent<\/td><td>6,000 (Restricted)<\/td><\/tr><tr><td>4<\/td><td>Disabled individual<\/td><td>6,000<\/td><\/tr><tr><td>5<\/td><td>Education fees (Self):<br \/><br \/>1. Other than a degree at masters or doctorate level \u2013 Course of study in law, accounting, islamic financing, tehcnical, vocational, industrial, scientific or technology<br \/>2. Degree at masters or doctorate level \u2013 Any course of study<br \/>3. Course of study undertaken for the purpose of upskilling or self-enhancement (<strong>Restricted to RM2,000<\/strong>)<\/td><td>7,000 (Restricted)<\/td><\/tr><tr><td>6<\/td><td>Medical expenses on:<br \/><br \/>1. Serious diseases for self, spouse or child<br \/>2. Fertility treatment for self or spouse<br \/>3. Vaccination for self, spouse and child (<strong>Restricted to RM1,000<\/strong>)<\/td><td>8,000 (Restricted)<\/td><\/tr><tr><td>7<\/td><td>Expenses  (<strong>Restricted to RM1,000<\/strong>) on:<br \/><br \/>1. Complete medical examination for self, spouse or child<br \/>2. COVID-19 detection test including purchase of self-detection test kit for self, spouse or child<br \/>3. Mental health examination or consultation for self, spouse or child<\/td><td>8,000 (Restricted)<\/td><\/tr><tr><td>8<\/td><td>Lifestyle \u2013 Expenses for the use \/ benefit of self, spouse or child in respect of:<br \/><br \/>1. Purchase or subscription of books \/ journals \/ magazines \/ newspapers \/ other similar publications (Not banned reading materials)<br \/>2. Purchase of personal computer, smartphone or tablet (Not for business use)<br \/>3. Purchase of sports equipment for sports activity defined under the Sports Development Act 1997 and payment of gym membership<br \/>4. Payment of monthly bill for internet subscription (Under own name)<\/td><td>2,500 (Restricted)<\/td><\/tr><tr><td>9a<\/td><td>Lifestyle \u2013 Additional relief for the use \/ benefit of self, spouse or child in respect of:<br \/><br \/>1. Purchase of sports equipment for any sports activity as defined under the Sports Development Act 1997<br \/>2. Payment of rental or entrance fee to any sports facility<br \/>3. Payment of registration fee for any sports competition where the organizer is approved and licensed by the Commissioner of Sports under the Sports Development Act 1997<\/td><td>500 (Restricted)<\/td><\/tr><tr><td>9b<\/td><td>Lifestyle \u2013 Purchase of personal computer, smartphone or tablet for own use \/ benefit or for spouse or child and not for business use<\/td><td>2,500 (Restricted)<\/td><\/tr><tr><td>10<\/td><td>Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction allowed <strong>once in every TWO (2)<\/strong> years of assessment<\/td><td>1,000 (Restricted)<\/td><\/tr><tr><td>11<\/td><td>Child care fees to a registered child care centre \/ kindergarten for a child aged 6 years and below<\/td><td>3,000 (Restricted)<\/td><\/tr><tr><td>12<\/td><td>Net deposit in Skim Simpanan Pendidikan Nasional (Net deposit is the total deposit in 2022 <strong>MINUS<\/strong> total withdrawal in 2022)<\/td><td>8,000 (Restricted)<\/td><\/tr><tr><td>13<\/td><td>Husband \/ wife \/ payment of alimony to former wife<\/td><td>4,000 (Restricted)<\/td><\/tr><tr><td>14<\/td><td>Disabled husband \/ wife<\/td><td>5,000<\/td><\/tr><tr><td>15a<\/td><td>Each unmarried child and under the age of 18 years old<\/td><td>2,000<\/td><\/tr><tr><td>15b<\/td><td>Each unmarried child of 18 years and above who is receiving full-time education (\"A-Level\", certificate, matriculation or preparatory courses).<\/td><td>2,000<\/td><\/tr><tr><td>15b<\/td><td>Each unmarried child of 18 years and above that:<br \/><br \/>1. receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation\/ preparatory courses).<br \/>2. receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate).<br \/>3. the instruction and educational establishment shall be approved by the relevant government authority.<\/td><td>8,000<\/td><\/tr><tr><td>15c<\/td><td>Disabled child<\/td><td>6,000<\/td><\/tr><tr><td>\u00a0<\/td><td>Additional exemption of RM8,000 disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities<\/td><td>8,000<\/td><\/tr><tr><td>16<\/td><td>Life insurance and EPF <br \/><br \/>1. Pensionable public servant category<br \/>\u00a0\u00a0\u00a0\u00a0- who do not contribute to EPF or any approved scheme<br \/><br \/>\u00a0\u00a0\u00a0\u00a0<strong>OR<\/strong><br \/><br \/>2. <strong>OTHER<\/strong> than <strong>16(i) Category<\/strong><br \/>\u00a0\u00a0\u00a0\u00a0- Life insurance premium (<strong>Restricted to RM3,000<\/strong>)<br \/>\u00a0\u00a0\u00a0\u00a0- Contribution to EPF \/ approved scheme (<strong>Restricted to RM4,000<\/strong>)<\/td><td>7,000 (Restricted)<\/td><\/tr><tr><td>17<\/td><td>Deferred Annuity and Private Retirement Scheme (PRS)<\/td><td>3,000 (Restricted)<\/td><\/tr><tr><td>18<\/td><td>Insurance premium for education or medical benefit<\/td><td>3,000 (Restricted)<\/td><\/tr><tr><td>19<\/td><td>Contribution to the Social Security Organization (SOCSO)<\/td><td>350 (Restricted)<\/td><\/tr><tr><td>20<\/td><td>Domestic tourism expenses on:<br \/><br \/>1. Payment of accommodation at the premises registered <a href=\"https:\/\/www.motac.gov.my\/kategori-semakan-new\/hotel-berdaftar\/\" target=\"_blank\" rel=\"noopener\">(Click here)<\/a> with the Commissioner of Tourism under the Tourism Industry Act 1992<br \/>2. Payment of entrance fee to a tourist attraction<br \/>3. Purchase of domestic tour package through a licensed travel agent registered with the Commissioner of Tourism under the Tourism Industry Act 1992<\/td><td>1,000 (Restricted)<\/td><\/tr><tr><td>21<\/td><td>Expenses on charging facilities for Electric Vehicle (Not for business use)<\/td><td>2,500 (Restricted)<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9064\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9064\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Year of Assessment 2021 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M17.9922 15.001L11.9922 9.00098L5.99219 15.001\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M5.99414 9.00098L11.9941 15.001L17.9941 9.00098\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9064\" class=\"elementor-element elementor-element-3b5d471 e-flex e-con-boxed e-con e-child\" data-id=\"3b5d471\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48a1d90 elementor-widget elementor-widget-text-editor\" data-id=\"48a1d90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"table-wrapper\"><table class=\"custom-table\"><thead><tr><th>No.<\/th><th>Individual Relief Types<\/th><th>Amount (RM)<\/th><\/tr><\/thead><tbody><tr><td>1<\/td><td>Individual and dependent relatives<\/td><td>9,000<\/td><\/tr><tr><td>2<\/td><td>Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner)<\/td><td>8,000 (Restricted)<\/td><\/tr><tr><td>3<\/td><td>Purchase of basic supporting equipment for disabled self, spouse, child or parent<\/td><td>6,000 (Restricted)<\/td><\/tr><tr><td>4<\/td><td>Disabled individual<\/td><td>6,000<\/td><\/tr><tr><td>5<\/td><td>Education fees (Self):<br \/><br \/>1. Other than a degree at masters or doctorate level - Course of study in law, accounting, islamic financing, technical, vocational, industrial, scientific or technology<br \/>2. Degree at masters or doctorate level - Any course of study<br \/>3. Any course of study undertaken for the purpose of <em>up-skilling<\/em> or <em>self-enhancement<\/em> recognized by the Director General of Skills Development under the National Skills Development Act 2006 \u2013 effective from YA 2021 until YA 2022. (<strong>Restricted to RM1,000<\/strong>)<\/td><td>7,000 (Restricted)<\/td><\/tr><tr><td>6<\/td><td>Medical expenses for serious diseases for self, spouse or child<\/td><td>8,000 (Restricted)<\/td><\/tr><tr><td>7<\/td><td>Medical expenses for fertility treatment for self or spouse<\/td><td>8,000 (Restricted)<\/td><\/tr><tr><td>8<\/td><td>Vaccination expenses for self, spouse and child. Types of vaccine which qualify for deduction are as follows:<br \/><br \/>1. Pneumococcal;<br \/>2. Human papillomavirus (HPV);<br \/>3. Influenza;<br \/>4. Rotavirus;<br \/>5. Varicella;<br \/>6. Meningococcal;<br \/>7. TDAP combination ( tetanus-diphtheria-acellular-pertussis); and<br \/>8. Coronavirus Disease 2019 (Covid-19)<br \/><br \/>(<strong>Restricted to RM1,000<\/strong>)<\/td><td>8,000 (Restricted)<\/td><\/tr><tr><td>9<\/td><td>(i) Complete medical examination for self, spouse, child as defined by the Malaysian Medical Council (MMC).<br \/>(ii) COVID-19 detection test including purchase of self detection test kit for self, spouse, child.<br \/>(<strong>Restricted to RM1,000<\/strong>)<\/td><td>8,000 (Restricted)<\/td><\/tr><tr><td>10<\/td><td>Lifestyle \u2013 Expenses for the use \/ benefit of self, spouse or child in respect of:<br \/><br \/>1. Purchase and subscription of books \/ journals \/ magazines \/ newspapers (including  electronic subscription) \/ other similar publications (Not banned reading materials)<br \/>2. Purchase of personal computer, smartphone or tablet (Not for business use)<br \/>3. Purchase of sports equipment for sports activity defined under the Sports Development Act 1997 and payment of gym membership<br \/>4. Payment of monthly bill for internet subscription (Under own name)<\/td><td>2,500<br \/>(Restricted)<\/td><\/tr><tr><td>11<\/td><td>Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction allowed once in<br \/><br \/>Pelepasan ini adalah tambahan kepada pelepasan yang diberikan di bawah item 10<\/td><td>2,500 (Restricted)<\/td><\/tr><tr><td>12<\/td><td>Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction allowed <strong>once in every TWO (2)<\/strong> years of assessment<\/td><td>1,000 (Restricted)<\/td><\/tr><tr><td>13<\/td><td>Child care fees to a registered child care centre \/ kindergarten for a child aged 6 years and below<\/td><td>3,000 (Restricted)<\/td><\/tr><tr><td>14<\/td><td>Net deposit in Skim Simpanan Pendidikan Nasional (Net deposit is the total deposit in 2021 <strong>MINUS<\/strong> total withdrawal in 2021)<\/td><td>8,000 (Restricted)<\/td><\/tr><tr><td>15<\/td><td>Husband \/ wife \/ payment of alimony to former wife<\/td><td>4,000 (Restricted)<\/td><\/tr><tr><td>16<\/td><td>Disabled husband \/ wife<\/td><td>5,000<\/td><\/tr><tr><td>17<\/td><td>Each unmarried child and under the age of 18 years old<\/td><td>2,000<\/td><\/tr><tr><td>18<\/td><td>Each unmarried child of 18 years and above who is receiving full-time education (\"A-Level\", certificate, matriculation or preparatory courses).<\/td><td>2,000<\/td><\/tr><tr><td>19<\/td><td>Each unmarried child of 18 years and above that:<br \/><br \/>1. receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation\/ preparatory courses).<br \/>2. receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate).<br \/>3. the instruction and educational establishment shall be approved by the relevant government authority.<\/td><td>8,000<\/td><\/tr><tr><td>20<\/td><td>Disabled child<\/td><td>6,000<\/td><\/tr><tr><td>\u00a0<\/td><td>Additional exemption of RM8,000 disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities<\/td><td>8,000<\/td><\/tr><tr><td>21<\/td><td>Life insurance and EPF <strong>INCLUDING<\/strong> not through salary deduction<br \/><br \/>1. Pensionable public servant category<br \/>\u00a0\u00a0\u00a0\u00a0- Life insurance premium<br \/>2. OTHER than pensionable public servant category<br \/>\u00a0\u00a0\u00a0\u00a0- Life insurance premium (<strong>Restricted to RM3,000<\/strong>)<br \/>\u00a0\u00a0\u00a0\u00a0- Contribution to EPF \/ approved scheme (<strong>Restricted to RM4,000<\/strong>)<\/td><td>7,000 (Restricted)<\/td><\/tr><tr><td>22<\/td><td>Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2025<\/td><td>3,000 (Restricted)<\/td><\/tr><tr><td>23<\/td><td>Insurance premium for education or medical benefit <strong>INCLUDING<\/strong> not through salary deduction<\/td><td>3,000 (Restricted)<\/td><\/tr><tr><td>24<\/td><td>Contribution to the Social Security Organization (SOCSO)<\/td><td>250 (Restricted)<\/td><\/tr><tr><td>25<\/td><td>Payment for accommodation at premises registered with the Commissioner of Tourism and entrance fee to a tourist attraction<br \/><br \/><strong>(Expenses incurred on or after 1st March 2020 until 31st December 2021)<\/strong><br \/><br \/>Registered accomodation premises can be check thru link of: <a href=\"https:\/\/www.motac.gov.my\/kategori-semakan-new\/hotel-berdaftar\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.motac.gov.my\/kategori-semakan-new\/hotel-berdaftar\/<\/a><\/td><td>1,000 (Restricted)<\/td><\/tr><tr><td>26<\/td><td>Additional lifestyle tax relief related to sports activity expended by that individual for the following:<br \/><br \/>1. Purchase of sport equipment for any sports activity as defined under the Sport Development Act 1997 (excluding motorized two-wheel bicycles);<br \/>2. Payment of rental or entrance fee to any sports facility; and<br \/>3. Payment of registration fee for any sports competition where the organizer is approved and licensed by the Commissioner of Sports under the Sport Development Act 1997.<\/td><td>500 (Restricted)<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9065\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9065\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Year of Assessment 2020 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M17.9922 15.001L11.9922 9.00098L5.99219 15.001\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M5.99414 9.00098L11.9941 15.001L17.9941 9.00098\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9065\" class=\"elementor-element elementor-element-d397234 e-flex e-con-boxed e-con e-child\" data-id=\"d397234\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68cf703 elementor-widget elementor-widget-text-editor\" data-id=\"68cf703\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"table-wrapper\"><table class=\"custom-table\"><thead><tr><th>No.<\/th><th>Individual Relief Types<\/th><th>Amount (RM)<\/th><\/tr><\/thead><tbody><tr><td>1<\/td><td>Individual and dependent relatives<\/td><td>9,000<\/td><\/tr><tr><td>2<\/td><td>Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner)<br \/><br \/><strong>OR<\/strong><br \/><br \/>Parent<br \/>Restricted to 1,500 for only one mother<br \/>Restricted to 1,500 for only one father<\/td><td>5,000 (Restricted)<br \/><br \/><strong>OR<\/strong><br \/><br \/>3,000 (Restricted)<\/td><\/tr><tr><td>3<\/td><td>Basic supporting equipment for disabled self, spouse, child or parent<\/td><td>6,000 (Restricted)<\/td><\/tr><tr><td>4<\/td><td>Disabled individual<\/td><td>6,000<\/td><\/tr><tr><td>5<\/td><td>Education fees (Self):<br \/><br \/>1. Other than a degree at masters or doctorate level - Course of study in law, accounting, islamic financing, technical, vocational, industrial, scientific or technology<br \/>2. Degree at masters or doctorate level - Any course of study<\/td><td>7,000 (Restricted)<\/td><\/tr><tr><td>6<\/td><td>Medical expenses for serious diseases for self, spouse or child<\/td><td>6,000 (Restricted)<\/td><\/tr><tr><td>7<\/td><td>Medical expenses for fertility treatment for self or spouse<\/td><td>6,000 (Restricted)<\/td><\/tr><tr><td>8<\/td><td>Complete medical examination for self, spouse, child <strong>(Restricted to 500)<\/strong><\/td><td>6,000 (Restricted)<\/td><\/tr><tr><td>9<\/td><td>Lifestyle \u2013 Expenses for the use \/ benefit of self, spouse or child in respect of:<br \/><br \/>1. Purchase of books \/ journals \/ magazines \/ printed newspapers \/ other similar publications (Not banned reading materials)<br \/>2. Purchase of personal computer, smartphone or tablet (Not for business use)<br \/>3. Purchase of sports equipment for sports activity defined under the Sports Development Act 1997 and payment of gym membership<br \/>4. Payment of monthly bill for internet subscription (Under own name)<\/td><td>2,500<br \/>(Restricted)<\/td><\/tr><tr><td>10<\/td><td>Lifestyle \u2013 Purchase of personal computer, smartphone or tablet for own use \/ benefit or for spouse or child and not for business use<br \/><br \/><strong>(Additional deduction for purchase made within the period of 1st June 2020 to 31st December 2020)<\/strong><\/td><td>2,500<br \/>(Restricted)<\/td><\/tr><tr><td>11<\/td><td>Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction allowed <strong>once in every TWO (2)<\/strong> years of assessment<\/td><td>1,000 (Restricted)<\/td><\/tr><tr><td>12<\/td><td>Child care fees to a registered child care centre \/ kindergarten for a child aged 6 years and below<\/td><td>3,000 (Restricted)<\/td><\/tr><tr><td>13<\/td><td>Net deposit in Skim Simpanan Pendidikan Nasional (Total deposit in 2020 <strong>MINUS<\/strong> total withdrawal in 2020)<\/td><td>8,000 (Restricted)<\/td><\/tr><tr><td>14<\/td><td>Husband \/ wife \/ payment of alimony to former wife<\/td><td>4,000 (Restricted)<\/td><\/tr><tr><td>15<\/td><td>Disabled husband \/ wife<\/td><td>3,500<\/td><\/tr><tr><td>16<\/td><td>Each unmarried child and under the age of 18 years old<\/td><td>2,000<\/td><\/tr><tr><td>17<\/td><td>Each unmarried child of 18 years and above who is receiving full-time education (\"A-Level\", certificate, matriculation or preparatory courses).<\/td><td>2,000<\/td><\/tr><tr><td>18<\/td><td>Each unmarried child of 18 years and above that:<br \/><br \/>1. receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation\/ preparatory courses).<br \/>2. receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate).<br \/>3. the instruction and educational establishment shall be approved by the relevant government authority.<\/td><td>8,000<\/td><\/tr><tr><td>19<\/td><td>Disabled child<\/td><td>6,000<\/td><\/tr><tr><td>\u00a0<\/td><td>Additional exemption of RM8,000 disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities<\/td><td>8,000<\/td><\/tr><tr><td>20<\/td><td>Life insurance and EPF <strong>INCLUDING<\/strong> not through salary deduction<br \/><br \/>1. Pensionable public servant category<br \/>\u00a0\u00a0\u00a0\u00a0- Life insurance premium<br \/>2. OTHER than pensionable public servant category<br \/>\u00a0\u00a0\u00a0\u00a0- Life insurance premium (<strong>Restricted to RM3,000<\/strong>)<br \/>\u00a0\u00a0\u00a0\u00a0- Contribution to EPF \/ approved scheme (<strong>Restricted to RM4,000<\/strong>)<\/td><td>7,000 (Restricted)<\/td><\/tr><tr><td>21<\/td><td>Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2021<\/td><td>3,000 (Restricted)<\/td><\/tr><tr><td>22<\/td><td>Insurance premium for education or medical benefit <strong>INCLUDING<\/strong> not through salary deduction<\/td><td>3,000 (Restricted)<\/td><\/tr><tr><td>23<\/td><td>Contribution to the Social Security Organization (SOCSO)<\/td><td>250 (Restricted)<\/td><\/tr><tr><td>24<\/td><td>Payment for accommodation at premises registered with the Commissioner of Tourism and entrance fee to a tourist attraction<br \/><br \/><strong>(Accomodation expenses at premises registered with the Ministry of Tourism, Arts and Culture Malaysia and entrance fees to tourists attractions incurred on or after 1st March 2020)<\/strong><br \/><br \/>Registered accomodation premises can be check thru link of: <a href=\"https:\/\/www.motac.gov.my\/kategori-semakan-new\/hotel-berdaftar\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.motac.gov.my\/kategori-semakan-new\/hotel-berdaftar<\/a><\/td><td>1,000 (Restricted)<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9066\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9066\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Year of Assessment 2019 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M17.9922 15.001L11.9922 9.00098L5.99219 15.001\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M5.99414 9.00098L11.9941 15.001L17.9941 9.00098\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9066\" class=\"elementor-element elementor-element-9b1e593 e-flex e-con-boxed e-con e-child\" data-id=\"9b1e593\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3638a27 elementor-widget elementor-widget-text-editor\" data-id=\"3638a27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"table-wrapper\">\n  <table class=\"custom-table\">\n    <thead>\n      <tr>\n        <th>No.<\/th>\n        <th>Individual Relief Types<\/th>\n        <th>Amount (RM)<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <td>1<\/td>\n        <td>Individual and dependent relatives<\/td>\n        <td>9,000<\/td>\n      <\/tr>\n      <tr>\n        <td>2<\/td>\n        <td>Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner)<br><br><strong>OR<\/strong><br><br>Parent<br>Restricted to 1,500 for only one mother<br>Restricted to 1,500 for only one father<\/td>\n        <td>5,000 (Restricted)<br><br><strong>OR<\/strong><br><br>3,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>3<\/td>\n        <td>Basic supporting equipment for disabled self, spouse, child or parent<\/td>\n        <td>6,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>4<\/td>\n        <td>Disabled individual<\/td>\n        <td>6,000<\/td>\n      <\/tr>\n      <tr>\n        <td>5<\/td>\n        <td>Education fees (Self):<br><br>1. Other than a degree at masters or doctorate level - Course of study in law, accounting, islamic financing, technical, vocational, industrial, scientific or technology<br>2. Degree at masters or doctorate level - Any course of study<\/td>\n        <td>7,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>6<\/td>\n        <td>Medical expenses for serious diseases for self, spouse or child<\/td>\n        <td>6,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>7<\/td>\n        <td>Complete medical examination for self, spouse, child <strong>(Restricted to 500)<\/strong><\/td>\n        <td>6,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>8<\/td>\n        <td>Lifestyle \u2013 Expenses for the use \/ benefit of self, spouse or child in respect of:<br><br>1. Purchase of books \/ journals \/ magazines \/ printed newspapers \/ other similar publications (Not banned reading materials)<br>2. Purchase of personal computer, smartphone or tablet (Not for business use)<br>3. Purchase of sports equipment for sports activity defined under the Sports Development Act 1997 and payment of gym membership<br>4. Payment of monthly bill for internet subscription (Under own name)<\/td>\n        <td>2,500<br>(Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>9<\/td>\n        <td>Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction allowed <strong>once in every TWO (2)<\/strong> years of assessment<\/td>\n        <td>1,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>10<\/td>\n        <td>Child care fees to a registered child care centre \/ kindergarten for a child aged 6 years and below<\/td>\n        <td>1,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>11<\/td>\n        <td>Net deposit in Skim Simpanan Pendidikan Nasional (Total deposit in 2019 <strong>MINUS<\/strong> total withdrawal in 2019)<\/td>\n        <td>8,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>12<\/td>\n        <td>Husband \/ wife \/ payment of alimony to former wife<\/td>\n        <td>4,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>13<\/td>\n        <td>Disabled husband \/ wife<\/td>\n        <td>3,500<\/td>\n      <\/tr>\n      <tr>\n        <td>14<\/td>\n        <td>Each unmarried child and under the age of 18 years old<\/td>\n        <td>2,000<\/td>\n      <\/tr>\n      <tr>\n        <td>15<\/td>\n        <td>Each unmarried child of 18 years and above who is receiving full-time education (\"A-Level\", certificate, matriculation or preparatory courses).<\/td>\n        <td>2,000<\/td>\n      <\/tr>\n      <tr>\n        <td>16<\/td>\n        <td>Each unmarried child of 18 years and above that:<br><br>1. receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation\/ preparatory courses).<br>2. receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate).<br>3. the instruction and educational establishment shall be approved by the relevant government authority.<\/td>\n        <td>8,000<\/td>\n      <\/tr>\n      <tr>\n        <td>17<\/td>\n        <td>Disabled child<\/td>\n        <td>6,000<\/td>\n      <\/tr>\n      <tr>\n        <td><\/td>\n        <td>Additional exemption of RM8,000 disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities<\/td>\n        <td>8,000<\/td>\n      <\/tr>\n      <tr>\n        <td>18<\/td>\n        <td>Life insurance and EPF <strong>INCLUDING<\/strong> not through salary deduction<br><br>1. Pensionable public servant category<br>&nbsp;&nbsp;&nbsp;&nbsp;- Life insurance premium<br>2. OTHER than pensionable public servant category<br>&nbsp;&nbsp;&nbsp;&nbsp;- Life insurance premium (<strong>Restricted to RM3,000<\/strong>)<br>&nbsp;&nbsp;&nbsp;&nbsp;- Contribution to EPF \/ approved scheme (<strong>Restricted to RM4,000<\/strong>)<\/td>\n        <td>7,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>19<\/td>\n        <td>Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2021<\/td>\n        <td>3,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>20<\/td>\n        <td>Insurance premium for education or medical benefit <strong>INCLUDING<\/strong> not through salary deduction<\/td>\n        <td>3,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>21<\/td>\n        <td>Contribution to the Social Security Organization (SOCSO)<\/td>\n        <td>250 (Restricted)<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9067\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9067\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Year of Assessment 2018 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M17.9922 15.001L11.9922 9.00098L5.99219 15.001\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M5.99414 9.00098L11.9941 15.001L17.9941 9.00098\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9067\" class=\"elementor-element elementor-element-703b6b4 e-flex e-con-boxed e-con e-child\" data-id=\"703b6b4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5c21c9 elementor-widget elementor-widget-text-editor\" data-id=\"c5c21c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"table-wrapper\">\n  <table class=\"custom-table\">\n    <thead>\n      <tr>\n        <th>No.<\/th>\n        <th>Individual Relief Types<\/th>\n        <th>Amount (RM)<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <td>1<\/td>\n        <td>Individual and dependent relatives<\/td>\n        <td>9,000<\/td>\n      <\/tr>\n      <tr>\n        <td>2<\/td>\n        <td>Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner)<br><br><strong>OR<\/strong><br><br>Parent<br>Restricted to 1,500 for only one mother<br>Restricted to 1,500 for only one father<\/td>\n        <td>5,000 (Restricted)<br><br><strong>OR<\/strong><br><br>3,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>3<\/td>\n        <td>Basic supporting equipment for disabled self, spouse, child or parent<\/td>\n        <td>6,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>4<\/td>\n        <td>Disabled individual<\/td>\n        <td>6,000<\/td>\n      <\/tr>\n      <tr>\n        <td>5<\/td>\n        <td>Education fees (Self):<br><br>1. Other than a degree at masters or doctorate level - Course of study in law, accounting, islamic financing, technical, vocational, industrial, scientific or technology<br>2. Degree at masters or doctorate level - Any course of study<\/td>\n        <td>7,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>6<\/td>\n        <td>Medical expenses for serious diseases for self, spouse or child<\/td>\n        <td>6,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>7<\/td>\n        <td>Complete medical examination for self, spouse, child <strong>(Restricted to 500)<\/strong><\/td>\n        <td>6,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>8<\/td>\n        <td>Lifestyle \u2013 Expenses for the use \/ benefit of self, spouse or child in respect of:<br><br>1. Purchase of books \/ journals \/ magazines \/ printed newspapers \/ other similar publications (Not banned reading materials)<br>2. Purchase of personal computer, smartphone or tablet (Not for business use)<br>3. Purchase of sports equipment for sports activity defined under the Sports Development Act 1997 and payment of gym membership<br>4. Payment of monthly bill for internet subscription (Under own name)<\/td>\n        <td>2,500<br>(Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>9<\/td>\n        <td>Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction allowed once in every <strong>Two (2)<\/strong> years of assessment<\/td>\n        <td>1,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>10<\/td>\n        <td>Child care fees to a registered child care centre \/ kindergarten for a child aged 6 years and below<\/td>\n        <td>1,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>11<\/td>\n        <td>Net saving in SSPN's scheme (total deposit in year 2018 <strong>MINUS<\/strong> total withdrawal in year 2018)<\/td>\n        <td>6,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>12<\/td>\n        <td>Husband \/ wife \/ payment of alimony to former wife<\/td>\n        <td>4,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>13<\/td>\n        <td>Disabled husband \/ wife<\/td>\n        <td>3,500<\/td>\n      <\/tr>\n      <tr>\n        <td>14<\/td>\n        <td>Each unmarried child and under the age of 18 years old<\/td>\n        <td>2,000<\/td>\n      <\/tr>\n      <tr>\n        <td>15<\/td>\n        <td>Each unmarried child of 18 years and above who is receiving full-time education (\"A-Level\", certificate, matriculation or preparatory courses).<\/td>\n        <td>2,000<\/td>\n      <\/tr>\n      <tr>\n        <td>16<\/td>\n        <td>Each unmarried child of 18 years and above that:<br><br>1. receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation\/ preparatory courses).<br>2. receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate).<br>3. the instruction and educational establishment shall be approved by the relevant government authority.<\/td>\n        <td>8,000<\/td>\n      <\/tr>\n      <tr>\n        <td>17<\/td>\n        <td>Disabled child<\/td>\n        <td>6,000<\/td>\n      <\/tr>\n      <tr>\n        <td><\/td>\n        <td>Additional exemption of RM8,000 disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities<\/td>\n        <td>8,000<\/td>\n      <\/tr>\n      <tr>\n        <td>18<\/td>\n        <td>Life insurance and EPF <strong>INCLUDING<\/strong> not through salary deduction<\/td>\n        <td>6,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>19<\/td>\n        <td>Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2021<\/td>\n        <td>3,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>20<\/td>\n        <td>Insurance premium for education or medical benefit <strong>INCLUDING<\/strong> not through salary deduction<\/td>\n        <td>3,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>21<\/td>\n        <td>Contribution to the Social Security Organization (SOCSO)<\/td>\n        <td>250 (Restricted)<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9068\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9068\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Year of Assessment 2017 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M17.9922 15.001L11.9922 9.00098L5.99219 15.001\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M5.99414 9.00098L11.9941 15.001L17.9941 9.00098\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9068\" class=\"elementor-element elementor-element-93e85ae e-flex e-con-boxed e-con e-child\" data-id=\"93e85ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0f3672f elementor-widget elementor-widget-text-editor\" data-id=\"0f3672f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"table-wrapper\">\n  <table class=\"custom-table\">\n    <thead>\n      <tr>\n        <th>No.<\/th>\n        <th>Individual Relief Types<\/th>\n        <th>Amount (RM)<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <td>1<\/td>\n        <td>Individual and dependent relatives<\/td>\n        <td>9,000<\/td>\n      <\/tr>\n      <tr>\n        <td>2<\/td>\n        <td>Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner)<br><br><strong>OR<\/strong><br><br>Parent<br>Restricted to 1,500 for only one mother<br>Restricted to 1,500 for only one father<\/td>\n        <td>5,000 (Restricted)<br><br><strong>OR<\/strong><br><br>3,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>3<\/td>\n        <td>Basic supporting equipment for disabled self, spouse, child or parent<\/td>\n        <td>6,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>4<\/td>\n        <td>Disabled individual<\/td>\n        <td>6,000<\/td>\n      <\/tr>\n      <tr>\n        <td>5<\/td>\n        <td>Education fees (Self):<br>(i) Other than a degree at masters or doctorate level - Course of study in law, accounting, islamic financing, technical, vocational, industrial, scientific or technology<br>(ii) Degree at masters or doctorate level - Any course of study<\/td>\n        <td>7,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>6<\/td>\n        <td>Medical expenses for serious diseases for self, spouse or child<\/td>\n        <td>6,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>7<\/td>\n        <td>Complete medical examination for self, spouse, child<\/td>\n        <td>500 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>8<\/td>\n        <td>Lifestye:<br>(i) Purchase of books journals, magazines, printed newspaper and other similar publications (except banned reading materials) for self, spouse or child;<br>(ii) Purchase of a personal computer, smartphone or tablet for self, spouse or child;<br>(iii) Purchase of sports equipment for any sports activity as defined under the Sports Development Act 1997 (excluding motorized two-wheel bicycles) and gym memberships for self, spouse or child; and<br>(iv) Payment of monthly bill for internet subscription<\/td>\n        <td>2,500<br>(Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>9<\/td>\n        <td>Purchase of breastfeeding equipment<\/td>\n        <td>1,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>10<\/td>\n        <td>Child care fees to a Child Care Centre or a Kindergarten<\/td>\n        <td>1,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>11<\/td>\n        <td>Net saving in SSPN's scheme (total deposit in year 2017 <strong>MINUS<\/strong> total withdrawal in year 2017)<\/td>\n        <td>6,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>12<\/td>\n        <td>Husband\/Wife\/Alimony Payments<\/td>\n        <td>4,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>13<\/td>\n        <td>Disable Wife\/Husband<\/td>\n        <td>3,500<\/td>\n      <\/tr>\n      <tr>\n        <td>14<\/td>\n        <td>Child under 18 years old<\/td>\n        <td>2,000<\/td>\n      <\/tr>\n      <tr>\n        <td>15<\/td>\n        <td>Each unmarried child of 18 years and above who is receiving full-time education (\"A-Level\", certificate, matriculation or preparatory courses).<\/td>\n        <td>2,000<\/td>\n      <\/tr>\n      <tr>\n        <td>16<\/td>\n        <td>Each unmarried child of 18 years and above that:<br>(i) receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation\/preparatory courses).<br>(ii) receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate).<br>(iii) the instruction and educational establishment shall be approved by the relevant government authority.<\/td>\n        <td>8,000<\/td>\n      <\/tr>\n      <tr>\n        <td>17<\/td>\n        <td>Disabled child<\/td>\n        <td>6,000<\/td>\n      <\/tr>\n      <tr>\n        <td><\/td>\n        <td>Additional exemption of RM8,000 disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities<\/td>\n        <td>8,000<\/td>\n      <\/tr>\n      <tr>\n        <td>18<\/td>\n        <td>Life insurance and EPF <strong>INCLUDING<\/strong> not through salary deduction<\/td>\n        <td>6,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>19<\/td>\n        <td>Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2021<\/td>\n        <td>6,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>20<\/td>\n        <td>Insurance premium for education or medical benefit <strong>INCLUDING<\/strong> not through salary deduction<\/td>\n        <td>3,000 (Restricted)<\/td>\n      <\/tr>\n      <tr>\n        <td>21<\/td>\n        <td>Contribution to the Social Security Organization (SOCSO)<\/td>\n        <td>250 (Restricted)<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9069\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"10\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9069\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Year of Assessment 2016 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M17.9922 15.001L11.9922 9.00098L5.99219 15.001\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M5.99414 9.00098L11.9941 15.001L17.9941 9.00098\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9069\" class=\"elementor-element elementor-element-054eadd e-flex e-con-boxed e-con e-child\" data-id=\"054eadd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-22a42e9 elementor-widget elementor-widget-text-editor\" data-id=\"22a42e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"table-wrapper\"><table class=\"custom-table\"><thead><tr><th>No.<\/th><th>Individual Relief Types<\/th><th>Amount (RM)<\/th><\/tr><\/thead><tbody><tr><td>1<\/td><td>Individual and dependent relatives<\/td><td>9,000<\/td><\/tr><tr><td>2<\/td><td><p>Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner)<\/p><p><strong>OR<\/strong><\/p><p>Parent<br \/>Restricted to 1,500 for only one mother<br \/>Restricted to 1,500 for only one father<\/p><\/td><td><p>5,000 (Restricted)<\/p><p><strong>OR<\/strong><\/p><p>3,000 (Restricted)<\/p><\/td><\/tr><tr><td>3<\/td><td>Basic supporting equipment for disabled self, spouse, child or parent<\/td><td>6,000 (Restricted)<\/td><\/tr><tr><td>4<\/td><td>Disabled individual<\/td><td>6,000<\/td><\/tr><tr><td>5<\/td><td>Education fees (Self):<\/td><td>7,000 (Restricted)<\/td><\/tr><tr><td>6<\/td><td>Medical expenses for serious diseases for self, spouse or child<\/td><td>6,000 (Restricted)<\/td><\/tr><tr><td>7<\/td><td>Complete medical examination<\/td><td>500 (Restricted)<\/td><\/tr><tr><td>8<\/td><td>Purchase of books, journals, magazines and publications<\/td><td>1,000 (Restricted)<\/td><\/tr><tr><td>9<\/td><td>Purchase of personal computer (once in every 3 years)<\/td><td>3,000 (Restricted)<\/td><\/tr><tr><td>10<\/td><td>Net saving in SSPN's scheme (with effect from year assessment 2012 until year assessment 2017)<\/td><td>6,000 (Restricted)<\/td><\/tr><tr><td>11<\/td><td>Purchase of sport equipment for sport activities<\/td><td>300 (Restricted)<\/td><\/tr><tr><td>12<\/td><td><p>Interest expended to finance purchase of residential property. Relief of up to RM10,000 a year for three consecutive years from the first year the interest is paid.<br \/>Subject to the following conditions:<br \/>(i) the taxpayer is a Malaysian citizen and a resident;<br \/>(ii) limited to one residential unit;<br \/>(iii) the sale and purchase agreement is signed between 10th March 2009\nand 31st December 2010; and<br \/>(iv) the residential property is not rented out.<br \/>Where:<br \/>(a) 2 or more individuals are eligible to claim relief for the same property ; and<\/p><p>(b) total interest expended by those individuals exceeds the allowable amount for that year. Each individual is allowed an amount of relief for each year based on the following formula:<br \/>A x B<br \/>C<br \/>Where:<br \/>A = total interest allowable in the relevant year;<br \/>B = total interest expended by the relevant individual in the relevant year;<br \/>C = total interest expended by all the individuals.<\/p><\/td><td>10,000<br \/>(Restricted)<\/td><\/tr><tr><td>13<\/td><td>Husband\/Wife\/Alimony Payments<\/td><td>4,000 (Restricted)<\/td><\/tr><tr><td>14<\/td><td>Disable Wife\/Husband<\/td><td>3,500<\/td><\/tr><tr><td>15<\/td><td>Child under 18 years old<\/td><td>2,000<\/td><\/tr><tr><td>16<\/td><td>Each unmarried child of 18 years and above who is receiving full-time education (\"A-Level\", certificate, matriculation or preparatory courses).<\/td><td>2,000<\/td><\/tr><tr><td>17<\/td><td>Each unmarried child of 18 years and above that:<br \/>(i) receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation\/preparatory courses).<br \/>(ii) receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate).<br \/>(iii) the instruction and educational establishment shall be approved by the relevant government authority.<\/td><td>8,000<\/td><\/tr><tr><td>18<\/td><td>Disabled child<\/td><td>6,000<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-90610\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"11\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-90610\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Year of Assessment 2016 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M17.9922 15.001L11.9922 9.00098L5.99219 15.001\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M5.99414 9.00098L11.9941 15.001L17.9941 9.00098\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-90610\" class=\"elementor-element elementor-element-036f6e4 e-flex e-con-boxed e-con e-child\" data-id=\"036f6e4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-910fee8 elementor-widget elementor-widget-text-editor\" data-id=\"910fee8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"table-wrapper\"><table class=\"custom-table\"><thead><tr><th>No.<\/th><th>Individual Relief Types<\/th><th>Amount (RM)<\/th><\/tr><\/thead><tbody><tr><td>1<\/td><td>Individual and dependent relatives<br \/><br \/>Special relief of RM2,000 will be given to tax payers earning on income of up to RM8,000 per month (aggregate income of up to RM96,000 annually) <strong>This relief is applicable for Year Assessment 2013 and 2015 only.<\/strong><\/td><td>9,000<\/td><\/tr><tr><td>2<\/td><td>Medical treatment Parents<\/td><td>5,000 (Restricted)<\/td><\/tr><tr><td>3<\/td><td>Basic supporting equipment for disabled self, spouse, child or parent<\/td><td>i) 5,000 (Limited) - year of assessment 2014 and before<br \/><br \/>ii) 6,000 (Limited) - with effect from year of assessment 2015<\/td><\/tr><tr><td>4<\/td><td>Disabled individual<\/td><td>6,000<\/td><\/tr><tr><td>5<\/td><td>Education fees (Self):<\/td><td>5,000 (Restricted)<\/td><\/tr><tr><td>6<\/td><td>Medical expenses for serious diseases for self, spouse or child<\/td><td>i) 5,000 (Limited) - year of assessment 2014 and before<br \/><br \/>ii) 6,000 (Limited) - with effect from year of assessment 2015<\/td><\/tr><tr><td>7<\/td><td>Complete medical examination<\/td><td>500 (Restricted)<\/td><\/tr><tr><td>8<\/td><td>Purchase of books, journals, magazines and publications<\/td><td>1,000 (Restricted)<\/td><\/tr><tr><td>9<\/td><td>Purchase of personal computer (once in every 3 years)<\/td><td>3,000 (Restricted)<\/td><\/tr><tr><td>10<\/td><td>Net saving in SSPN's scheme<\/td><td>3,000 (Restricted)<\/td><\/tr><tr><td>11<\/td><td>Net saving in SSPN's scheme (with effect from year assessment 2012 until year assessment 2017)<\/td><td>6,000 (Restricted)<\/td><\/tr><tr><td>12<\/td><td>Purchase of sport equipment for sport activities<\/td><td>300 (Restricted)<\/td><\/tr><tr><td>13<\/td><td>Subscription fees for broadband registered in the name of the individual (with effect from year of assessment 2010 - 2012)<\/td><td>500 (Restricted)<\/td><\/tr><tr><td>14<\/td><td>Interest expended to finance purchase of residential property. Relief of up to RM10,000 a year for three consecutive years from the first year the interest is paid.<br \/>Subject to the following conditions:<br \/>(i) the taxpayer is a Malaysian citizen and a resident;<br \/>(ii) limited to one residential unit;<br \/>(iii) the sale and purchase agreement is signed between 10th March 2009\nand 31st December 2010; and<br \/>(iv) the residential property is not rented out.<br \/>Where:<br \/>(a) 2 or more individuals are eligible to claim relief for the same property ; and<br \/>(b) total interest expended by those individuals exceeds the allowable amount for that year. Each individual is allowed an amount of relief for each year based on the following formula:<br \/>A x B<br \/>C<br \/>Where:<br \/>A = total interest allowable in the relevant year;<br \/>B = total interest expended by the relevant individual in the relevant year;<br \/>C = total interest expended by all the individuals.<\/td><td>10,000<br \/>(Restricted)<\/td><\/tr><tr><td>15<\/td><td>Husband\/Wife\/Alimony Payments<\/td><td>3,000 (Restricted)<\/td><\/tr><tr><td>16<\/td><td>Disable Wife\/Husband<\/td><td>3,500<\/td><\/tr><tr><td>17<\/td><td>Child under 18 years old<\/td><td>1,000<\/td><\/tr><tr><td>18<\/td><td>Each unmarried child of 18 years and above who is receiving full-time education (\"A-Level\", certificate, matriculation or preparatory courses).<\/td><td>1,000<\/td><\/tr><tr><td>19<\/td><td>Each unmarried child of 18 years and above that:<br \/>(i) receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation\/preparatory courses).<br \/>(ii) receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate).<br \/>(iii) the instruction and educational establishment shall be approved by the relevant government authority.<\/td><td>i) 4,000  (year of assessment 2012 and before)<br \/><br \/>ii) 6,000  (with effect from year of assessment 2013)<\/td><\/tr><tr><td>20<\/td><td>Disabled child<br \/><br \/><br \/><br \/>Additional exemption of RM4,000 disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities<br \/><br \/>(With effect from year of assessment 2013 additional exemption is RM6,000)<\/td><td>i) 5,000 - year of assessment 2014 and before<br \/><br \/>ii) 6,000 - with effect from year of assessment 2015<\/td><\/tr><tr><td>21<\/td><td>Life insurance and EPF<\/td><td>6,000 (Restricted)<\/td><\/tr><tr><td>22<\/td><td>Premium on new annuity scheme or additional premium paid on existing annuity scheme commencing payment from 01\/01\/2010 (amount exceeding RM1,000 can be claimed together with life insurance premium) - deleted from year assessment 2012 until year assessment 2021<\/td><td>1,000 (Restricted)<\/td><\/tr><tr><td>23<\/td><td>Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2021<\/td><td>3,000 (Restricted)<\/td><\/tr><tr><td>24<\/td><td>Insurance premium for education or medical benefit<\/td><td>3,000 (Restricted)<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Pelepasan Cukai Buka Semua Tahun Taksiran 2025 Bil. Jenis Potongan Individu Amaun (RM) 1 Individu dan saudara tanggungan 9,000 2 Perbelanjaan untuk ibu bapa dan datuk nenek : 1. Rawatan perubatan, pergigian, keperluan khas dan penjagaan (Keadaan kesihatan disahkan oleh pengamal perubatan)2. Pemeriksaan perubatan penuh (Terhad RM1,000) 8,000 (Terhad) 3 Peralatan sokongan asas untuk kegunaan [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"parent":3391,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-8298","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lembaga Hasil Dalam Negeri Malaysia<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lembaga Hasil Dalam Negeri Malaysia\" \/>\n<meta property=\"og:description\" content=\"Pelepasan Cukai Buka Semua Tahun Taksiran 2025 Bil. 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