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Previous sections determined the amount of taxable income for which you have to pay taxes. A tiered percentage (%) tax is then applied on the nett taxable income to determine the amount of tax that needs to be paid. This section of the form describes deductions to the total taxes paid.

The fields from top to bottom are:

• Zakat dan fitrah (Zakat and fitrah)

  Zakat or fitrah payment made for the year 2006. This is generally not applicable to non-Muslims.

• Pembelian komputer peribadi (Purchase of personal computer)

  Limit: RM500.00
  For purchases of computers for personal use, you are allowed a rebate of up to RM500.00. This rebate can only be applied once every five years. This rebate is not allowed for computers purchased for commercial purposes or if the rebate has been claimed by the individual’s spouse. Receipts are required for making this claim.

  NOTE: 2006 is the last year for which this rebate can be used. From 2007 onwards, the rebate has been changed to a ‘relief’ and will be included in the tax exemption/relief section.

• Fi/Levi yang dibayar oleh pemegang pas penggajian, pas lawatan (kerja semetara) atau pas kerja (Fees/Levies paid by holders of visitor permits (part time work), or work permits

  A rebate is given for any fees paid by the holder of said passes in accordance to the Akta Fi 1951 Seksyen 6c (Fees Act 1951 Section 6c - PDF 313kb).

• Tolakan cukai seksyen 110 - Dividen (Section 110 tax deduction - Dividends)

  Tax deductions for dividends. If the individual is eligible for claiming tax returns, all dividend vouchers must be attached with a separate worksheet. This is where the eFiling system fails since a physical copy of the worksheet and vouchers must be submitted to the tax office.

• Tolakan cukai seksyen 110 - Lain-lain (Section 110 tax deductions - Others)

  Deductions for other sources of income such as interests, royalties, trust funds, etc. A separate worksheet is required for this section as well.

• Pelepasan cukai seksyen 132 (Section 132 tax relief)

  Tax deductions for income earned in Malaysia that is taxed by Malaysia and an overseas country (outside Malaysia) subject to the Double Taxation Agreement. Refer to the agreement for a list of applicable countries. This is to avoid double taxation of income by two different countries.

• Pelepasan cukai seksyen 133 (Section 133 tax relief)

  Tax deductions for income earned in Malaysia that is taxed by Malaysia and an overseas country that does not have a Double Taxation Agreement with Malaysia.

This section of the form is generally not applicable unless you’re a foreign worker in Malaysia or a Muslim. If you have claims for dividends or royalties, then the eFiling system fails as you’ll have to submit a separate worksheet for your claims. The only real rebate that is applicable to everyone is for the purchase of personal computers.

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