Taxation I Tutorial: Tax Relief

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Taxation I

Tutorial: Tax Relief

Question 1

Encik Nasran Puan Suzana


i) Donation Cash donation of RM3,000 and Cash donation to Selangor
hamper worth RM200 to Rumah State Library RM1,000
Tengku Budriah (approved
institution)
ii) Reading Encik Nasran spent RM1,200 to Puan Suzana spent RM600 to
material buy reference books and reading subscribe newspaper.
materials for his lecture.
iii) Wheelchair Encik Nasran bought wheelchair -
for his child, Ziana costing
RM3,900
iv) Personal - She bought a personal
computer computer of RM2,400 to
replace her laptop which was
bought 5 years ago.
v) Medical Father’s surgery: RM4,800 -
expenses
His child complete medical
examination:RM600
vi) Insurance He paid medical insurance Life insurance premium paid
premium of RM5,000 for his by Puan Suzana was
children RM1,000 on her life.
vii) Skim Simpanan - Deposits for child into SSPN is
Pendidikan RM5,600
Nasional
(SSPN)

Required:
Based on the above information, describe the types of tax relief and rebates enjoyed by Encik
Nasran and Puan Suzana.

Question 2
Achik and his wife, Nana have their income jointly assessed:

a) The wife paid a premium of RM900 on life insurance policy insuring her life. Capital sum
insured is RM150,000.
ii) The husband paid a premium of RM1,000 on a life insurance policy on their joint life of
himself and his wife. The capital sum insured amounting RM250,000.
iii) The wife made contribution to employee provident fund amounting RM900
iv) Husband paid zakat RM150 for that year.
v) Their chargeable income is less than RM35,000.

Required:

a) Calculate the relief applicable and give the justification.

b) State and explain the rebate that can Achik and Nana received.

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