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Discuss the effect of the key highlights budget towards the taxation system in Malaysia. Please upload here.

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Chapter 2 Residence Status

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Drag & Drop

You asked for it, we built it! Students can drag and drop words and images in this new, engaging activity. Now teachers have even more options for gamified learning and interactive activities in Nearpod.

*Available in Gold, Platinum, School & District subscriptions.

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Nearpod: You'll wonder how you taught without it

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You asked for it, we built it! Students can drag and drop words and images in this new, engaging activity. Now teachers have even more options for gamified learning and interactive activities in Nearpod. *Available in Gold, Platinum, School & District subscriptions.

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Wordwall - Create better lessons quicker

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Indirect Taxes - Taxes paid to the Government by an intermediary (manufacturers or sellers of goods and services), who then adds the amount of the tax paid to the value of the good/services and passes the amount to the end user., Sales and services tax - Example of indirect taxes., Direct taxes - Taxes that are directly paid to the Government by the taxpayer., Case laws - Accumulated decisions of the courts, where the court have expressed their opinions regarding the interpretation of the Statues., Consumption tax - Tax charged based on the taxpayers' ability to pay, but from the perspective of expenditures incurred., Flexibility - Tax system should be dynamic and can keep pace with technological and commercial developments., Scope of charge - The limits within which income would be taxable in the country., Section 4 (a) , Income tax Act 1967 - Gains or profits from a business, for whatever period of time carried on., Simplicity - Tax system should be simple to understand so that taxpayers may find it convenient to discharge their responsibility. , Functions of inland revenue Board Malaysia - Advice government on matters pertaining to taxation.,

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Indirect Taxes - Taxes paid to the Government by an intermediary (manufacturers or sellers of goods and services), who then adds the amount of the tax paid to the value of the good/services and passes the amount to the end user..

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Join an activity with your class and find or create your own quizzes and flashcards.

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Instruction:
Answer all question. Please upload your answer here.

1) Discuss the basis and types of taxes practised in Malaysia.
2) Explain THREE (3) characteristics of principle of good taxation system.

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Please upload your answer here.

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My name is Dr. Farah Mastura Noor Azman. I am from Jitra, Kedah.

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1. You name, where are you from.
2. Describe yourself (hobby, ambition)
3. What you hope to learn about this course.
4. Include your photo.

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Tax Rate | Lembaga Hasil Dalam Negeri Malaysia

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Tax Rate - according to the year of assessment

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My name is Hanis Nasuha. Im from simpang ampat , penang. Im in my 2nd year of studying for a degree in accounting and I plan to be an auditor in the future .I hope I can explore more about taxation and can easily understand each of chapter so that I can apply it in my daily life.

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Hi y’all. I am Darshan Kumar here from Selangor.

My ambition is to become a high-performing finance professional in a Big 4 firm. I am someone who believes consistent effort turns average into excellence. I hope that i will learn how taxes actually work in real life

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Find out about your type at https://redactivepublishing.typeform.com/to/IT58tArU?typeform-source=www.aatcomment.org.uk

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The 4 types of learners in education include visual, auditory, reading/writing, and kinesthetic.

It's important to develop lesson plans to help all the different types of learners absorb information in a way that fits their individual needs. When teachers understand the characteristics of different learning styles and associated instruction strategies, they are better able to address the instructional requirements of all their students.

Because every student learns differently, learning styles are widely recognized in both classroom management theory and education theory in general. "The term 'learning styles' speaks to the understanding that every student learns differently. Technically, an individual's learning style refers to the preferential way in which the student absorbs, processes, comprehends and retains information," Teach.com explains. For example, one student might learn best by acting a process out, while another might prefer reading about the topic instead.

The VARK Model

The learning styles of students depend on several factors, including their environment and other cognitive and emotional factors. Because every student is different, it's a good idea for teachers to develop classroom strategies that incorporate different learning styles for different types of learners. The VARK model helps teachers do this. It is an acronym that refers to the four learning styles: visual, auditory, reading/writing preference, and kinesthetic.

VARK is focused on the idea that students retain and process information differently and have "preferred learning modes" that allow them to learn their best. "Allowing students to access information in terms they are comfortable with will increase their academic confidence," Teach.com explains. It's important to note that, while everyone uses a combination of learning styles, most have a clear preference for one.

Understanding Learning Styles

Here is a breakdown of the four types of learners, along with tips for incorporating their needs into your lesson plans.

Visual

Visual learners prefer to take in information using charts, maps, graphs, diagrams, and more. Using images to explain concepts and ideas is the best way to reach a visual learner. However, this type of learning style does not include photographs or videos. Instead, visual learners learn best when information is presented using patterns, shapes, and other visual aids in the place of written or spoken words. One way teachers can differentiate their instruction for visual learners is by using graphic organizers to teach a lesson. A flow chart might be used to explain a scientific process, for example.

Auditory

This learning style describes students who learn best when information is heard or spoken. They benefit from lectures, group discussion, and other strategies that involve talking things through. "Often people with this preference want to sort things out by speaking first, rather than sorting out their ideas and then speaking," VARK Learn Limited explains. To help auditory learners learn, teachers can post audio recordings of lessons on the class website, or incorporate group activities that require students to explain concepts to their classmates.

Reading/Writing Preference

Students who have a reading/writing preference prefer information to be presented using words. They love to read and perform well on written assignments such as stories or book reports. "This preference emphasizes text-based input and output - reading and writing in all of its forms," VARK Learn Limited notes. A great way to help these students learn is by having them describe diagrams or charts using written statements. Then, they can study their notes later to better retain the information.

Kinesthetic

Kinesthetic learners learn best when they can use tactile experiences and carry out a physical activity to practice applying new information. "People who prefer this mode are connected to reality, 'either through concrete personal experiences, examples, practice or simulation,'" VARK Learn Limited explains. Give these students a working example of an idea or process, or task them with recreating experiments to illustrate concepts.

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Teachers: understand the four types of learners and find information for inc​orporating their needs into your lesson plans.

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My name is Sarvin Rao A/L Suresh.

I am from Teluk Intan, Perak.

I like to play badminton and my ambition is becoming a certified finance officer.

I am currently in my 2nd semester of my bachelor of finance and I hope to learn about taxation because it is connected with my field.

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NUR ALEYA SHUHADA BINTI SUHAIRI (306675)

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NUR ALEYA SHUHADA BINTI SUHAIRI (306675)

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Hi, my name is Aleya and I am from Ipoh,Perak. My hobby is listening to music especially pop and I dream to be a management accountant. I hope to learn in depth on how taxation in Malaysia are conducted and understand it for my future purpose ☺️

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My name is Sharifah Faqihah Husna binti Syed Norpazila you can call me Husna. I'm from Alor Setar, Kedah. My ambition is to be an accountant and my hobby is cooking. I hope that I can learn more about taxation and implement it in my daily life. My type of learning is "kinesthetic learner".

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NURUL HIDAYAH BINTI SULAIMAN

I’m from Kuala Terengganu

my hobby is reading tax’s book and at the same time playing badminton

my ambition is to be auditor

i hope i can learn tax untill i can explain to my fmily what actually tax is in this world

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Hi, my name is Nur Adriana and I’m from Ampang, Selangor. I love playing sports and baking in my free time.

My ambition is to become a successful accountant. Through this course, I hope to gain a solid understanding in how taxation are designed and managed so that I can apply these skills in my future career.

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Hello, I am Aqila from Kluang, Johor!! My hobby is reading and editing video. I also enjoy journaling!! I dream to be one of the consultant in PwC (or from one of the big four). I also hope to learn more about tax in Malaysia as I enjoy the learning so far! Thank you 🤗

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Hi, my name is Muhammad Syazmil Bin Mohammad Suki and I am from Langkawi, Kedah. I'm in my 2nd year of studying for a degree in accounting and I plan to be an auditor in the future. I hope I can explore more about taxation and understand each of chapter so that I can apply it in my daily life

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Hanie Irsalina binti Abdul Bahzit

I’m from Ipoh,Perak

My hobby is to collect and build LEGO

My ambition is to be Tax Accountant

I hope to understand how the tax system works and learn how to calculate tax accurately in real-life situations

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I am Bing Yong. You may call me Ling. I am from Sibu, Sarawak. Aiming to involve myself in accounting career such as auditor or tax consultant in future. I am expecting to learn basic concept about taxation and checking interest on the tax career.

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I'm Shien Ying currently a semester 4 student from Selangor. My hobby is listen to soft music. I hope to learn all knowledge about Malaysia which including the information outside syllabus.

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My name is Muhammad Fahim Bin Mohd.Ghazali. I am from Kota Bharu, Kelantan. During my leisure time, I would like to play video games. In 10 years, I plan to be a professional accountant by taking professional qualifications. For early years after graduation, I intended to join the audit department in a company.

For this course, I hope this will help me understand the principles of taxation and develop the ability to apply tax regulations accurately.

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hi, my name is Nur Aina Syazwana binti Khairi, you can call me aina. I’m form Nilai, Negeri Sembilan. I love to read novel in leisure time and i would like to be an accountant. i would like to score this subject and use this knowledge in the future.

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Hi, my name is Nur Farhana Balqis and I am from Kelantan. You all can call me hana.

I enjoy listening to music and spending time with my friends. My ambition is to have a successful career in the accounting.

For this course, I hope to gain more knowledge and improve my skills for my future.

Thankyou❤️❤️

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My name is Ng Ying Ting. U all can call me Ying Ting. I come from Johor. During my free time, I like to read novel and listen to music. I would like to learn everything about the tax Malaysia.

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My name is Siti Nurnajihah bt Mohd Zulkeply. I am from Jengka, Pahang. I love reading and collecting kpop photocards especially NCT. During high school I dreamt of becoming a lecturer but now I don’t know because I will follow the flow. I hope I can excellently understand all the chapters so I can implement it in my exam and life.

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My name is Mahirah Isabella and I’m from Tawau, Sabah. I love to sing but my voice not that really good to everyone hear it🤣🤣 I want to be a billionaire💵💰I hope I can understand more about taxation in Malaysia so I can relate in real life🫰🏻

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My name is Nur Aniq Naufal, you can call me Aniq. I am from Simpang Ampat, Pulau Pinang. I love cooking and singing. In future, I wanna be a businessman. I am hoping to learn about tax in this course.

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Hi everyone! I’m Gursharan, you can call me sharan. I’m from Johor Bahru.

My hobby is reading and I hope to become an auditor.

I am excited to gain more insights about taxation so that I can hopefully file my taxes correctly in the future.

According to the test I am an auditory learner!

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Hi, my name is Nur Aleya Shamimi Binti Mohamad Ali, i’m from penang. My hobby is listening to music andmy ambition is to be successful accountant. I hope I can apply all knowledge about taxation in my real live.

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Hii my name is Nurul Qistina and I’m from Batu Gajah, Perak. I enjoy listening to music and spending time with my friends as well as my family. My ambition is to have a successful career in accounting. I hope to gain more knowledge about this course and apply it in real life.

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My name is Adawiyah and I’m from Terengganu. My hobbies include playing badminton. My ambition is to succeed in the accounting field. Through this course, I hope to gain a better understanding of the subject and improve my practical skills.

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FATHINI HAZIRAH BINTI MOHAMED FAUZI (307082)

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FATHINI HAZIRAH BINTI MOHAMED FAUZI (307082)

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Hi, my name is Fathini Hazirah and i'm from Baling, Kedah. My hobby is reading novels, and my ambition is to become an accountant. I hope this class will help me gain useful knowledge for my future career as an accountant.

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Hi everyone ! My name is Nurul Yasmin Binti Sha'ar Shah , can call me Yasmin . Im from Kedah . My hobby is taking picture . My ambiton is becoming financial advisor so by learning tax i can use for my career.I hope I can learn more about taxation.

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My name is Adibah Zulaikha and im from Baling, Kedah. I enjoy playing sports, baking and trying new hobbies, and I aspire to become an accountant.

I hope to gain a clear understanding of taxation and how they apply in real-life financial situations.

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My name is lina aqilah and I am form Pendang, Kedah and my hobby is reading novels. I hope to understand the basic principles of taxation and learn how to apply them in real-life situations.

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My name is Nur 'Aisyahtul Iman binti Ali Hassan. Im from Masjid Tanah, Melaka. My ambition is to be a successful lecturer or teacher in subject account. My hobby is cooking. I hope that i can get at least A for this course. My type of learning is 'visual learner'. Nice to meet you Dr Farah ! <3

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My name is Aisyah Najwa binti Pakhiruddin. I'm from Kedah. My hobby is watching dramas.I am currently in my 2nd semester of studying for degree in finance. My ambition is to be a financial advisor. I hope to learn and understand more about taxation.

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1. My name is Mei Ka. I am from Seremban, Negeri Sembilan

2. My hobby is swimming

3. I hope to learn more in taxation to perform well in my final exam

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My name is Syahran Arfan. I’m from Cheras, Kuala Lumpur. I like to play softball and my ambition is to became a finance analyst. I am currently in my 2nd semester of my Bachelor of Finance. In this course, I hope to learn deeper about tax system in Malaysia.

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My name is Lam Kah Yan. I'm from Seremban, Negeri Sembilan. I like to read novels in my free time and I dream to become a successful risk analyst in the future. I hope to gain a strong understanding of Taxation to help me perform well in the final exam.

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My name is Nur Adlina bt Ahmad Nazri. I am from Jitra, Kedah. My hobby is ccoking and hiking. My dream is to be an accountant in a big firm if have an opportunity to work in overseas.

I would like to learn and understand more in taxation.

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Hi, my name is Izzati Qaisara Batrisyia and you guys can call me Isya. I’m from Raub, Pahang and in my 2nd year of degree in accounting. My ambition is to be an accountant. I am a kinesthetic learner. For this subject, I hope I can understand this subject well and get a good result in final exam.

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I am currently semester 4 student from Pulau Pinang. My hobby is playing piano and sleep. I hope I can learn new knowledge from this course

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1. My name is Lee Ying Zheng (but you can call me Ben)

2. I come from Ipoh Perak.

3. Hobby: Drawing and watching movie.

4. What I hope to learn: I hope to gain more knowledge from this course so that it can be utilised in my future path.

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hi my name is aiman and i’m from kota bharu. i’m a type of person who loves sports. my ambition is to work in the banking industry. i hope that i can learn how taxation actually works in my daily life

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My name is Shim Shi Xuan and you can call me Shim. I'm from KK, Sabah.

My Hobby is Swimming

I hope to learn more knowledge about taxation.

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I’m Ng Yu En. U can call me yu en. I’m from penang. My hobby is listening music. I hope I will get new knowledge during this class

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My name is Ho Xian, and I am from Melaka. My hobby is listening to music. My ambition is to become an accountant in the future. I hope to learn more about taxation in this course and apply this knowledge in my daily life.

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Hi everyone! My name is Chai Houi San, but you can call me Johanna or Chai. I’m from Kluang, Johor.

My ambition is to become a professional auditor in the future. In my free time, I enjoy watching horror movies—they’re my favorite! I’m really looking forward to diving deeper into this taxation course, strengthening my understanding and ultimately mastering it.

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My name is Colleen Lua. I'm from Malacca. My hobby is sleeping. I hope to gain more understanding in taxation so that I can apply these skills in my future career.

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Hi, my name is Koh Tze Yen. You can call me Koh. I am currently in Semester 4 of Accounting Information Systems (AIS). I am from Jelutong, Penang. My hobby is reading novels and I dream of becoming an accountant. I hope to learn tax and use it in my life.

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Wordwall - Create better lessons quicker

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Simple Quiz: Personal reliefs and rebates

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Quiz - A series of multiple choice questions. Tap the correct answer to proceed.

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Tax Reliefs | Lembaga Hasil Dalam Negeri Malaysia

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Tax Reliefs - according to the year of assessment

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Rebates | Lembaga Hasil Dalam Negeri Malaysia

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Rebates - Income Tax Rebates For Resident Individual With Chargeable Income Less Than RM35,000…

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Please form a groups of five members and answer the tutorial questions given.

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Please write and upload here:

1)Identify Three (3) new thing you learned about tax relief, donation, or rebates?

2)What is still unclear to you?

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Group :

Hazirah

Aisyahtul

Ainis

Husna

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My name is Ku Muhammad Luqman Azim Bin Kusairi. I am from Baling, Kedah.

My hobby is reading novels and baking.

I plan to be an auditor in my future.

I hope i can explore into taxation and can easily understand it so that i can apply it on my daily life.

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Colleen Lua Shi Qin

Koh Tze Yen

Shim Shi Xuan

Ling Bing Yong

Heng Xiao Qian

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1) Three (3) new things I learned:

1. I learned that personal reliefs, EPF, and medical reduce chargeable income ( total income minus reliefs)

2. I learned that approved donations are deductible maximum 10% of aggregate income

3. I learned that rebate cannot exceed tax and cannot be carry foward.

2) What is still unclear to me:

I am still a bit unclear about which types of expenses qualify under certain relief categories.

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Lee Ying Zheng 305073

Shim Shi Xuan 307078

Heng Xiao Qian 306700

Ling Bing yong 305680

Colleen Lua 304762

Koh Tze Yen 305475

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I learn about how to look at the relief table, how to differentiate between each of the relief item and how to solve Tutorial questions

I unclear about some expense that qualify under certain relief category

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Group members

Ng Ying Ting

Chai Houi San

Gursharan Kaur Sandhu

Sharmila

Cheong Shien Ying

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The three things i learned are that tax relief and tax rebate are not the same, not all donations are tax deductible, and tax reliefs are given based on specific categories.

For me, the thing that is still unclear is the exact conditions for claiming certain reliefs.

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What i learned is about..... 1)Donations must follow rules

Only approved donations can reduce tax, and some are limited (for example, up to 10% of income). Also must keep the receipt.

2) Personal relief reduces taxable income

Personal relief (like for yourself, spouse, children, medical, education) helps lower your income before tax is calculated.

3) Rebates reduce tax directly

Tax rebates (like personal rebate or zakat) are deducted after tax is calculated, so they directly reduce the tax you need to pay.

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aina (307229)

adlina (306878)

ety (306884)

hanis( 307195)

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Reflection (5 minutes):

Please write and upload here:

1)Identify Three (3) new thing you learned about tax relief, donation, or rebates?

I learned that tax relief reduces a person’s taxable income, while tax rebates reduce the actual tax payable, which makes them different in how they affect the final calculation. I also learned that only donations made to approved organizations are eligible for deductions.

2)What is still unclear to you?

I am still unclear about how to apply tax reliefs in mutiple condition

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1) Identify Three (3) new things you learned about tax relief, donation, or rebates:

Priority of Business Losses and Donations: I learned that current year business losses must be deducted from the Aggregate Income first , and then approved donations are deducted to arrive at the Total Income.

The "Permanent Loss" Rule for Donations: Unlike business losses which can sometimes be carried forward , unutilized approved donations cannot be carried forward to future years; if they aren't used in the current Year of Assessment, they are considered a permanent loss.

Specific Restrictions on Insurance and EPF Reliefs: While there are separate categories for life insurance and EPF contributions , I learned that the combined total deduction for these items is strictly capped at a maximum of RM7,000.

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Wong Mei Ka 306028

Lam Kah Yan 306151

Ong Ai Fen 304806

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1. I learned that there are many types of relief that can be some sort of claimed by an individual and also how joint tax are being calculate. The relief and rebate contains every aspect such as the amount for normal individual and the amount for disabled individual. It also covers on relief for the wife, children, immediate family as well as education purpose.

2. For me, I'm still unclear on the calculation of joint tax as well as the amount that should we ask for relief is either using the maximum or following the information given including the epf part

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Identify Three (3) new thing you learned about tax relief, donation, or rebates?

1. I learned that tax relief reduces total taxable income based on specific personal expenses, effectively lowering the final amount of tax you are required to pay.

2. I learned that donations to approved organizations can be deducted from taxable income, which helps reduce the amount of tax payable.

3. I learned that tax rebates are different from tax relief, and there are two main types: personal rebate and zakat rebate, which directly reduce the tax payable.

What is still unclear to you?

I am still a bit unclear about the difference between tax relief and tax rebate in terms of how they are calculated and applied.

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Darshan Kumar (308105)

Sarvin Rao (313670)

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1) Three (3) new things I learned:

Parent Medical Relief: Relief for medical equipment only applies to your own parents, not parents-in-law (which is why Zaki couldn't claim the RM2,300 for his mother-in-law).

Rebate Limits: Tax rebates (like Zakat or the RM400 individual rebate) can reduce your tax payable to zero, but any extra rebate amount will not be refunded to you.

Tax-Free Dividends: Under Malaysia's single-tier system, net dividend income is completely tax-exempt and doesn't need to be added to your statutory income.

2) What is still unclear to me:

I am still slightly unclear on the specific documentation LHDN requires during an audit. For example, exactly what certification is needed to prove a child is at an "approved" overseas university, or what specific criteria separates a RM7,000 degree course from a RM2,000 upskilling course?

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1. I learned that tax relief reduces a person’s income before tax is calculated, not the final tax amount.

I learned that only donations made to approved organizations can be used for tax deduction.

I learned that tax rebates reduce the actual amount of tax that needs to be paid.

2. For me, I'm still unclear on the calculation of joint tax as well as the amount that should we ask for relief is either using the maximum or following the information given including the epf part

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1. I learned three new things. First, donations in kind (like goods or equipment) are generally not deductible, but there are specific exceptions, such as giving medical equipment valued at RM20,000 or less to a government-approved healthcare facility. Second, there is a specific tax relief for breastfeeding equipment, where a working individual can claim up to RM1,000 for purchasing such equipment for their own child aged two years or below, available once every two years. Third, a personal rebate of RM400 is given to an individual whose chargeable income does not exceed RM35,000, with an additional RM400 rebate for a spouse who has no income or if joint assessment is elected.

2. What is still unclear is the exact order of deductions specifically, whether approved donations are deducted before or after personal reliefs, and whether unutilized donations can ever be carried forward or are always a permanent loss.

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Aisyah Najwa binti Pakhiruddin 313112

Nurul Yasmin binti Sha’ar Shah 313250

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1. I learned that tax relief reduces chargeable income while rebate deducted from tax payable. I also learned donations can be deducted only if it is given to approved institutions. I also learned that lifestyle relief includes a wide range of expenses.

2. I am still unclear about the calculation part.

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1) 3 new things I learned:

1. I learned that tax relief and tax rebates are different which tax relief reduces taxable income, while tax rebates directly reduce the amount of tax need to pay.

2. I discovered that not all donations qualify for tax deduction. Only donations made to approved institutions or organizations can.

3. I learned that some tax reliefs have specific limits and conditions such as relief for education fees, medical expenses and lifestyle purchases.

2) I’m still a bit unsure about how to properly differentiate between which expenses fall under each category of relief, especially when some items seem similar. I also find it confusing how the maximum limits are applied in actual tax calculations, especially when multiple reliefs are combined.

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Group member:

TEH YU HUI

NG YU EN

HO XIAN

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1.Here are three things I learned about tax relief, donations, or rebates: (1) Donations to approved organizations are not always fully deductible—some qualify for double deduction while others only up to a percentage of income. (2) Tax reliefs reduce chargeable income, whereas tax rebates directly reduce the final tax payable, which is an important distinction for tax planning. (3) Most personal tax reliefs cannot be carried forward if unused in the current year—they are forfeited.

2. What remains unclear to me is whether different medical reliefs (e.g., for parents vs. serious diseases) share a combined cap or are separate, and whether small cash donations without official receipts can still be claimed using bank records.

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My name is Heng Xiao Qian. I am from Sungai Petani, Kedah. My hobbies are watching movies and swimming. I hope to lean how to apply taxation in real life in future.

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I have learnt the tax calculation flow which is the systematic process of moving from Aggregate Income to Total Income, Chargeable Income, and finally to the Tax Payable or Refund.

The Personal Reliefs. I learn how various deductions like self-relief, child-relief, and lifestyle expenses are used to reduce your overall taxable income.

Tax Liability and Rebates. I learn how to apply graduated tax rates to your income and how to subtract rebates, such as Zakat or the RM400 personal rebate, directly from the tax amount due.

Confuse part:

Business Loss Offsets. I confuse the rule that current year business losses can be deducted from all income sources, while carried forward losses can only be deducted from future business income.

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I’ve learnt how to identify and apply specific statutory deductions such as the RM9,000 self-relief, child education expenses, and lifestyle reliefs, to lower your taxable base.

I’ve also learnt how to calculate the Tax Liability using graduated tax rates and subsequently reduce that amount through Zakat or the RM400 personal rebate for eligible individuals.

Last but not least, I also get to now the exact order of operations to transition from Aggregate Income to Total Income and then to Chargeable Income by properly applying current year losses and approved donations.

However, there is one thing I always get confused which is the child relief eligibility for higher education. I am struggling to distinguish between the RM2,000 basic relief and the RM8,000 accelerated relief, specifically regarding whether the child's course of study is recognized by the government or if the child’s own total income exceeds the relief amount

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1. I learned about the tax relief help reduce taxable income, not tax directly. The approved donation can be deducted but with limits. The tax rebates reduce the actual tax payable.

2. I still unclear with the eligibility rule for different types of tax relief such as the education fees, medical expense or lifestyle relief.

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From this chapter, I learned the importance of consistently applying the RM9,000 personal relief and considering any applicable tax rebates. In addition, I learned that fire insurance is excluded and for child relief (there are specific criteria for this part).

However, I am still confused about the difference between tax relief and tax rebate, and I have not yet fully know how to differentiate between them.

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1) Three (3) new things I learned:

1. Tax relief reduces taxable income, while tax rebates directly reduce the amount of tax payable.

2. Not all donations are tax deductible; only donations made to approved institutions or organizations qualify.

3. Different tax reliefs have specific conditions and maximum limits, such as for education fees, medical expenses, and lifestyle purchases.

2) What is still unclear to me:

I am still unsure how to clearly differentiate between the categories of tax relief, especially when some expenses seem similar. I also find it confusing how the maximum limits are applied when multiple reliefs are combined in actual tax calculations.

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1. Nur Adriana

2. Nurul Qistina

3. Adibah Zulaikha

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1) Three (3) things I learned:

• The Process: I learned the flow from Aggregate Income to Tax Payable.

• Lifestyle Relief: You can get up to RM2,500 relief for buying books, computers, or smartphones.

• Tax Rebates: If your income is under RM35,000, you get a RM400 rebate directly off your tax bill.

2) What is still unclear?

• Joint Assessment: I'm still unsure how to calculate if filing together with a spouse is cheaper than filing separately.

• Non-Cash Donations: It is still a bit confusing how the value of donated artifacts or paintings is determined.

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1) 3 new things I learned :

Tax relief reduces the amount of tax a person or business has to pay.

Donations to qualified charities can sometimes be deducted from taxable income.

Rebates are partial refunds given after a purchase or payment.

2) What is still unclear to me :

Unsure about the exact difference between tax deductions and tax credits.

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nur aleya shamimi 307758

nur lina aqilah 313643

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1. Nur Aniq Naufal bin Ahmad Nasir (307237)