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

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

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.

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.

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

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

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❤️❤️

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!

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

I would like to learn and understand more in taxation.

My Hobby is Swimming

I hope to learn more knowledge about taxation.

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.

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

2)What is still unclear to you?

Hazirah

Aisyahtul

Ainis

Husna

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.

Koh Tze Yen

Shim Shi Xuan

Ling Bing Yong

Heng Xiao Qian

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.

Shim Shi Xuan 307078

Heng Xiao Qian 306700

Ling Bing yong 305680

Colleen Lua 304762

Koh Tze Yen 305475

I unclear about some expense that qualify under certain relief category

Ng Ying Ting

Chai Houi San

Gursharan Kaur Sandhu

Sharmila

Cheong Shien Ying

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

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.

adlina (306878)

ety (306884)

hanis( 307195)

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

• 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.

Lam Kah Yan 306151

Ong Ai Fen 304806

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.

Sarvin Rao (313670)

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?

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

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.

Nurul Yasmin binti Sha’ar Shah 313250

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.

TEH YU HUI

NG YU EN

HO XIAN

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.

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.

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

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.

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.

• 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.

• 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.

nur lina aqilah 313643

1. The 10% Donation Cap: I didn't realize that most cash donations to approved organizations are capped at 10% of your aggregate income.

2. EV Charging Relief: It’s interesting that the government now includes a relief of up to RM2,500 specifically for Electric Vehicle (EV) charging equipment or even just the monthly subscription fees. It shows how the tax code is shifting toward green energy.

3. The RM35,000 Rebate Limit: I learned that the RM400 personal rebate isn't for everyone. You only get it if your chargeable income stays at or below RM35,000; once you cross that line, that "free" RM400 off your tax bill disappears.

2) What is Still Unclear

Child Relief Allocation in Divorce: While the notes mention a 50/50 split for child relief in cases of divorce where two claims exist, the specific process for how parents legally "allocate" these numbers between them in a standard year remains complex.

- Unutilized approved donations cannot be carried forward to the next year of assessment which means they are treated as a permanent loss. 

- In the event of a divorce where both parents make a claim, each person is legally entitled to exactly 50% of the child relief.

- If a tax rebate is larger than the actual income tax charged, the excess amount cannot be refunded to the taxpayer or carried forward to the following year. 

2) What is still unclear to you?

- I am still a bit unclear on what specific types of income are excluded when calculating the working child total income.

NURNAJIHAH

HIDAYAH

AQILA

MAHIRAH ISABELLA

HANIE IRSALINA

1. I learned that tax relief helps reduce the amount of income that is taxable, such as personal relief or education expenses.

2. I learned that donations to approved organizations can be deducted from income, which encourages people to give to charity.

3. I learned that rebates directly reduce the amount of tax payable, not the income, so they lower the final tax bill.

2) What is still unclear to me:

for me , I am still a bit unclear about the difference between tax relief and rebates in calculations, especially when both are applied together in solving questions.

First, I learned that tax reliefs are deductions given to reduce chargeable income, such as EPF contributions, education fees and medical expenses. This helps lower the amount of income subject to tax.

Second, I understood that donations can be deductible, but only if they are made to approved institutions or the government. Also, there is usually a limit (for example, a percentage 10% of aggregate income), so not all donations are fully deductible.

Third, I learned that tax rebates are different from reliefs because they directly reduce the amount of tax payable, not the income. For example, RM400 personal tax rebate is only given if a taxpayer’s chargeable income does not exceed RM35,000 or zakat payments can reduce the final tax amount directly.

2) What is still unclear to you?

I am still unclear about the difference between certain relief categories, such as whether EPF and life insurance should always be combined or separated under specific limits.

Farhana Balqis

Muhammad Syazmil

Muhammad Fahim

Nurul Adawiyah

Syahran Arfan