for reference pls see for below picture

WPS Office Group 6-1.pdf + Go Premium = Menu Home Insert Comment Edit Page Protect Tools Hand Tool LN LA E 2/2 2 Edit Content 156.73% QOP DAO Rotate SI Auto ScrollRead Mode Q Search Highlight Note Select Tool PDF to Office PDF to Picture Annotate BH Background" Screen Grab e E Question 3 Muhammad was married to Najwa, a housewife. Muhammad is a technician who is pursuing his studies at the degree level to upgrade his position. Nevertheless, Najwa is an active product agent. They have four children, all of whom schooling, which the eldest in semester 1 matriculation studies. Below was the details for their expenses. Item Muhammad Najwa Salary RM3,287/ month RM43,400 Employee Provident Fund 9% from salary Socso RM218 Life Insurance Police RM2,205 Parents Medical Expenses RM1,200 RM1,205 Medical Check-up (self) RM260 Medical Insurance RM180/month Fees (Degree) RM7,250 SSPN RM50 every child/ month Laptop RM3,999 RM1,999 Broadband Internet RM129/month Postpaid Internet RM109/month Cash donation RM260 Zakat 2.5% x salary Assess their tax payable on 2020 by elect joint assessment. Navigation K > CE BBB 157% + No. Individual Relief Types Amount (RM) 1 Individual and dependent relatives 9,000 2 Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner) 5,000 (Restricted) OR OR Parent Restricted to 1,500 for only one mother Restricted to 1,500 for only one father 3000 (Restricted) 3 Basic supporting equipment for disabled self, spouse, child or parent 6,000 (Restricted) 4 Disabled Individual 6,000 5 Education fees (Self) 1. Other than a degree at masters or doctorate level - Course of study in law, accounting, islamic financing, technical, vocational, industrial, scientific or technology II. Degree at masters or doctorate level - Any course of study 7,000 (Restricted) 6 Medical expenses for serious diseases for self, spouse or child 7 Medical expenses for fertility treatment for self or spouse 6,000 (Restricted) 6 Medical expenses for serious diseases for self, spouse or child 7 Medical expenses for fertility treatment for self or spouse 6,000 (Restricted) 8 Complete medical examination for self, spouse, child (Restricted to 500) 9 Lifestyle - Expenses for the use / benefit of self, spouse or child in respect of: i. purchase of books / journals / magazines / printed newspapers / other similar publications (Not banned reading materials) ii. purchase of personal computer, smartphone or tablet (Not for business use) iii. purchase of sports equipment for sports activity defined under the Sports Development Act 1997 and payment of gym membership iv. payment of monthly bill for internet subscription (Under own name) 2,500 (Restricted) 10 2,500 (Restricted) Lifestyle - Purchase of personal computer, smartphone or tablet for self, spouse or child and not for business use (Additional deduction for purchase made within the period of 1st June 2020 to 31st December 2020) 11 1,000 (Restricted) Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction allowed once in every 2 years of assessment) 12 Child care fees to a registered child care centre / kindergarten for a child aged 6 years and below 3,000 (Restricted) 13 Net deposit in Skim Simpanan Pendidikan Nasional (Total deposit in 2020 MINUS total withdrawal in 2020) 8,000 (Restricted) UniKL Single Sign-On Paraphrasing Tool ... Google Docs Lembaga Hasil Dal... Net deposit in Skim Simpanan Pendidikan Nasional (Total deposit in 2020 MINUS total withdrawal in 2020) 13 8,000 (Restricted) 14 Husband/wife / payment of alimony to former wife 4,000 (Restricted) 15 Disabled husband/wife 3,500 16 Each unmarried child and under the age of 18 years old 2,000 2,000 17 Each unmarried child of 18 years and above who is receiving full-time education ("A-Level", certificate, matriculation or preparatory courses). 8,000 18 Each unmarried child of 18 years and above that: I receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation/ preparatory courses). li. receiving further education outside Malaysia in re respect of an award of degree or its equivalent (including Master or Doctorate). lili. the instruction and educational establishment shall be approved by the relevant government authority. 19 Disabled child 6,000 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 8,000 20 7,000 (Restricted) Life insurance and EPF INCLUDING not through salary deduction Dorinnshlauchlironnnt estan 7,000 (Restricted) 20 Life Insurance and EPF INCLUDING not through salary deduction 1. Pensionable public servant category Life Insurance premium II. OTHER than pensionable public servant category Life Insurance premium (Restricted to RM3,000) Contribution to EPF / approved scheme (Restricted to RM4,000) 21 Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2021 22 Education and medical Insurance (INCLUDING not through salary deduction) 3,000 (Restricted) 3,000 (Restricted) 250 (Restricted) 1,000 (Restricted) 23 Contribution to the Social Security Organization (SOCSO) 24 Payment for accommodation at premises registered with the Commissioner of Tourism and entrance fee to a tourist attraction (Accomodation expenses at premises registered with the Ministry of Tourism, Arts and Culture Malaysia and entrance fees to tourists attractions incurred on or after ist March 2020) Registered accomodation premises can be check thru link of: http://www.motac.gov.my/en/check/registered-hotel Home / Tax Rebate Income Tax Rebates For Resident Individual With Chargeable Income Less Than RM35,000 Year Of Assessment Year Of Assessment 2001-2008 2009 Onwards No. Tax Rebate (RM) (RM) Separate Assessment Wife Husband 350 350 400 400 b Combined Assessment Wife Husband 350 350 400 400 Total 700 800 Assessment Where Husband or Wife Does Not Has Any Total Income Wife Husband 350 350 400 400 Total 700 800 Google Docs Lembaga Hasil Dal... UniKL Single Sign-On Paraphrasing Tool | Home / Income Tax Rates Assessment Year 2020 Chargeable Income Calculations (RM) Rate % Tax(RM) 0-5,000 On the First 5,000 0 0 5,001 - 20,000 On the First 5,000 Next 15,000 0 150 1 20.001 - 35,000 On the First 20,000 Next 15,000 150 450 3 35,001 - 50,000 On the First 35,000 Next 15,000 600 1,200 8 50,001 - 70,000 On the First 50,000 Next 20,000 1,800 2,800 14 70,001 - 100,000 On the First 70,000 Next 30,000 4,600 6,300 21 On the First 100,000 Next 150,000 10,900 36,000 100,001 - 250,000 24 On the First 250,000 Next 150,000 250,001 - 400,000 46,900 36,750 24.5 400,001 - 600,000 On the First 400,000 Next 200,000 83,650 50,000 25 600,001 - 1,000,000 On the First 600,000 Next 400,000 133,650 104,000 26 1,000,001 - 2,000,000 On the First 1,000,000 Next 1,000,000 237,650 280,000 28 517,650 On the First 2,000,000 Next ringgit Exceeding 2,000,000 30 WPS Office Group 6-1.pdf + Go Premium = Menu Home Insert Comment Edit Page Protect Tools Hand Tool LN LA E 2/2 2 Edit Content 156.73% QOP DAO Rotate SI Auto ScrollRead Mode Q Search Highlight Note Select Tool PDF to Office PDF to Picture Annotate BH Background" Screen Grab e E Question 3 Muhammad was married to Najwa, a housewife. Muhammad is a technician who is pursuing his studies at the degree level to upgrade his position. Nevertheless, Najwa is an active product agent. They have four children, all of whom schooling, which the eldest in semester 1 matriculation studies. Below was the details for their expenses. Item Muhammad Najwa Salary RM3,287/ month RM43,400 Employee Provident Fund 9% from salary Socso RM218 Life Insurance Police RM2,205 Parents Medical Expenses RM1,200 RM1,205 Medical Check-up (self) RM260 Medical Insurance RM180/month Fees (Degree) RM7,250 SSPN RM50 every child/ month Laptop RM3,999 RM1,999 Broadband Internet RM129/month Postpaid Internet RM109/month Cash donation RM260 Zakat 2.5% x salary Assess their tax payable on 2020 by elect joint assessment. Navigation K > CE BBB 157% + No. Individual Relief Types Amount (RM) 1 Individual and dependent relatives 9,000 2 Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner) 5,000 (Restricted) OR OR Parent Restricted to 1,500 for only one mother Restricted to 1,500 for only one father 3000 (Restricted) 3 Basic supporting equipment for disabled self, spouse, child or parent 6,000 (Restricted) 4 Disabled Individual 6,000 5 Education fees (Self) 1. Other than a degree at masters or doctorate level - Course of study in law, accounting, islamic financing, technical, vocational, industrial, scientific or technology II. Degree at masters or doctorate level - Any course of study 7,000 (Restricted) 6 Medical expenses for serious diseases for self, spouse or child 7 Medical expenses for fertility treatment for self or spouse 6,000 (Restricted) 6 Medical expenses for serious diseases for self, spouse or child 7 Medical expenses for fertility treatment for self or spouse 6,000 (Restricted) 8 Complete medical examination for self, spouse, child (Restricted to 500) 9 Lifestyle - Expenses for the use / benefit of self, spouse or child in respect of: i. purchase of books / journals / magazines / printed newspapers / other similar publications (Not banned reading materials) ii. purchase of personal computer, smartphone or tablet (Not for business use) iii. purchase of sports equipment for sports activity defined under the Sports Development Act 1997 and payment of gym membership iv. payment of monthly bill for internet subscription (Under own name) 2,500 (Restricted) 10 2,500 (Restricted) Lifestyle - Purchase of personal computer, smartphone or tablet for self, spouse or child and not for business use (Additional deduction for purchase made within the period of 1st June 2020 to 31st December 2020) 11 1,000 (Restricted) Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction allowed once in every 2 years of assessment) 12 Child care fees to a registered child care centre / kindergarten for a child aged 6 years and below 3,000 (Restricted) 13 Net deposit in Skim Simpanan Pendidikan Nasional (Total deposit in 2020 MINUS total withdrawal in 2020) 8,000 (Restricted) UniKL Single Sign-On Paraphrasing Tool ... Google Docs Lembaga Hasil Dal... Net deposit in Skim Simpanan Pendidikan Nasional (Total deposit in 2020 MINUS total withdrawal in 2020) 13 8,000 (Restricted) 14 Husband/wife / payment of alimony to former wife 4,000 (Restricted) 15 Disabled husband/wife 3,500 16 Each unmarried child and under the age of 18 years old 2,000 2,000 17 Each unmarried child of 18 years and above who is receiving full-time education ("A-Level", certificate, matriculation or preparatory courses). 8,000 18 Each unmarried child of 18 years and above that: I receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation/ preparatory courses). li. receiving further education outside Malaysia in re respect of an award of degree or its equivalent (including Master or Doctorate). lili. the instruction and educational establishment shall be approved by the relevant government authority. 19 Disabled child 6,000 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 8,000 20 7,000 (Restricted) Life insurance and EPF INCLUDING not through salary deduction Dorinnshlauchlironnnt estan 7,000 (Restricted) 20 Life Insurance and EPF INCLUDING not through salary deduction 1. Pensionable public servant category Life Insurance premium II. OTHER than pensionable public servant category Life Insurance premium (Restricted to RM3,000) Contribution to EPF / approved scheme (Restricted to RM4,000) 21 Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2021 22 Education and medical Insurance (INCLUDING not through salary deduction) 3,000 (Restricted) 3,000 (Restricted) 250 (Restricted) 1,000 (Restricted) 23 Contribution to the Social Security Organization (SOCSO) 24 Payment for accommodation at premises registered with the Commissioner of Tourism and entrance fee to a tourist attraction (Accomodation expenses at premises registered with the Ministry of Tourism, Arts and Culture Malaysia and entrance fees to tourists attractions incurred on or after ist March 2020) Registered accomodation premises can be check thru link of: http://www.motac.gov.my/en/check/registered-hotel Home / Tax Rebate Income Tax Rebates For Resident Individual With Chargeable Income Less Than RM35,000 Year Of Assessment Year Of Assessment 2001-2008 2009 Onwards No. Tax Rebate (RM) (RM) Separate Assessment Wife Husband 350 350 400 400 b Combined Assessment Wife Husband 350 350 400 400 Total 700 800 Assessment Where Husband or Wife Does Not Has Any Total Income Wife Husband 350 350 400 400 Total 700 800 Google Docs Lembaga Hasil Dal... UniKL Single Sign-On Paraphrasing Tool | Home / Income Tax Rates Assessment Year 2020 Chargeable Income Calculations (RM) Rate % Tax(RM) 0-5,000 On the First 5,000 0 0 5,001 - 20,000 On the First 5,000 Next 15,000 0 150 1 20.001 - 35,000 On the First 20,000 Next 15,000 150 450 3 35,001 - 50,000 On the First 35,000 Next 15,000 600 1,200 8 50,001 - 70,000 On the First 50,000 Next 20,000 1,800 2,800 14 70,001 - 100,000 On the First 70,000 Next 30,000 4,600 6,300 21 On the First 100,000 Next 150,000 10,900 36,000 100,001 - 250,000 24 On the First 250,000 Next 150,000 250,001 - 400,000 46,900 36,750 24.5 400,001 - 600,000 On the First 400,000 Next 200,000 83,650 50,000 25 600,001 - 1,000,000 On the First 600,000 Next 400,000 133,650 104,000 26 1,000,001 - 2,000,000 On the First 1,000,000 Next 1,000,000 237,650 280,000 28 517,650 On the First 2,000,000 Next ringgit Exceeding 2,000,000 30