ATA Group Tax Professional

📢 ATTENTION: Big SOCSO Changes Starting June 2026!

Did you know your SOCSO coverage is expanding? The government is introducing the "Skim Lindung 24 Jam" (24-Hour Protection Scheme) to ensure Malaysian workers are protected even OUTSIDE of work hours! 🛡️

Whether you are relaxing at home, playing weekend sports, or traveling on personal time—you’re covered.

Key Takeaways for You:
✅ 24/7 Protection: Covers home accidents, sports injuries, and personal travel.
✅ Comprehensive Benefits: Includes medical aid, MC cash allowance, and lifetime pensions.
✅ Cost: Paid by employees via a small monthly deduction (starting at 0.75%).
✅ Employer Duty: No extra cost for employers, but payroll systems must be updated!

Swipe through our simple visual guide to stay ahead of the changes! ➡️
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📢 注意：2026年6月起，SOCSO 将迎来重大变动！

你听说了吗？SOCSO 的保障范围即将全面扩大！政府将推出 『24小时保障计划』 (Skim Lindung 24 Jam)，确保大马员工即使在 工作时间以外 也能获得全天候保障！🛡️

无论是在家休息、周末运动，还是私人出行——您都将受到保护。

为您总结核心要点：
✅ 24/7 全天候保障： 涵盖家庭意外、运动受伤和私人行程。
✅ 全面福利： 包括免费医疗、病假现金津贴以及终身抚恤金。
✅ 费用： 由雇员通过每月薪资扣除（初始扣除率为 0.75%）。
✅ 雇主责任： 雇主无需支付额外保费，但必须更新薪资系统以确保合规！

滑动查看我们的简易图解，快速掌握最新政策！➡️

#社险新政 #薪资合规

📢 最新消息！e-Invoice 宽松期再延长！
根据最新首相安华宣布
👉 为减轻能源危机对中小微型企业的影响
👉 电子发票（e-Invoice）宽松期（Interim Relaxation Period）✅ 将延 长至 31 December 2027

Raising kids is a full-time job—and a costly one! 🍼 For the final part of our series, let's look at how your little (and not-so-little) ones can help you save on your YA 2025 taxes.

Here is Part 5 of our series, focusing on Child Reliefs for YA 2025. Make sure you claim correctly for your little (and big) ones! 🧒🎓
________________________________________________👶 Part 5: Child Reliefs (YA 2025)

1. Children Under 18 | RM2,000
• For each unmarried child below 18 years old.

2. Children Over 18 (Full-Time Education) | RM2,000
• For unmarried children over 18 receiving full-time instruction (A-Levels, STPM, Foundation, etc.).

3. Higher Education Relief | RM8,000
• In Malaysia: For children in Diploma or higher programs.
• Outside Malaysia: For children in Degree or higher programs.

4. Childcare & Kindergarten | RM3,000
• For fees paid to a registered childcare center or kindergarten for children aged 6 and below.

5. Breastfeeding Equipment | RM1,000
• For women taxpayers only. This is claimable once every 2 years for personal use.

6. Disabled Child Relief | RM8,000
• Standard Relief: RM8,000 for an unmarried disabled child.
• Bonus: If your disabled child is over 18 and pursuing higher education, you get an additional RM8,000 (Total relief: RM16,000!).
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👨‍👩‍👧‍👦 第五部分：子女与育儿减免 (YA 2025)

养育孩子不容易，报税时记得拿回属于你的“津贴”！2026年4月 报税季已进入倒计时，各位爸爸妈妈快把这些减免项目收好：
_________________________________________________这是 Part 5：子女税务减免，快来看看怎么扣最划算：

1. 18岁以下未婚子女 | RM2,000
• 每一位 18岁以下的未婚孩子。

2. 18岁以上未婚子女（全日制教育）| RM2,000
• 正在就读 A-Levels、STPM 或预科班 (Foundation) 的孩子。

3. 高等教育减免 | RM8,000
• 大马境内： 就读文凭 (Diploma) 或以上课程。
• 大马境外： 就读学士学位 (Degree) 或以上课程。

4. 托儿所/幼儿园学费 | RM3,000
• 必须是给 已注册 的托儿中心或幼儿园（适用于 6岁或以下幼儿）。

5. 购买母乳喂养设备 | RM1,000
• 仅限女性纳税人，且每两年只能申报一次。

6. 残疾子女减免 | RM8,000
• 基本减免： 未婚残疾孩子可扣 RM8,000。
• 加码优惠： 如果残疾孩子年满 18岁并正在接受高等教育，可额外再扣 RM8,000（总共可扣 RM16,000！）。
_________________________________________________💡 Pro Tip: For the RM8,000 education relief, double-check that your child’s course and institution are recognized. Also, remember that only one parent can claim for the same child—no "double-dipping"! 🙅‍♂️🙅‍♀️

#报税 #子女减免 #育儿省钱 #税务知识

Health is wealth—but it can also be a tax saving!

🏥 Since it’s April 2026, many of you are in the final stretch of filing your taxes. Don't forget to claim these medical and special needs reliefs for YA 2025 to help ease your financial burden.

Here is Part 4 of our series: Medical & Special Needs Relief. 🛡️
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🏥 Part 4: Medical & Special Needs (YA 2025)

1. Parents & Grandparents Medical | RM8,000
• Covers medical treatment, dental (extractions/fillings), and carer expenses.
• Includes: A sub-limit of RM1,000 for complete medical check-ups and vaccinations.

2. Serious Illness & Fertility (Self/Spouse/Child) | RM10,000
• For serious diseases (cancer, kidney, etc.) and fertility treatments.
• Bonus Claims (RM1,000 EACH): You can claim up to RM1,000 for vaccinations, RM1,000 for dental, and RM1,000 for full medical check-ups/mental health consultations!

3. Disabled Supporting Equipment | RM6,000
• For the purchase of basic supporting equipment (wheelchairs, hearing aids, etc.) for yourself, your spouse, child, or even your parents.
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🏥 第四部分：医疗与特殊需求减免 (YA 2025)

健康就是财富，但在报税时，它也能帮你省下一笔钱！现在是 2026年4月，报税截止日期快到了。记得检查你的医疗收据，看看能不能申报以下减免：

1. 父母及祖父母医疗费用 | RM8,000
• 涵盖医疗、牙科治疗（拔牙/补牙）以及护理人员费用。
• 注： 其中包含最高 RM1,000 的全面体检和疫苗接种额度。

2. 个人/配偶/子女医疗费用 | RM10,000
• 适用于严重疾病（如癌症、洗肾等）及生育治疗。
• 额外好康（每项可扣 RM1,000）： 疫苗接种、牙科检查以及全面体检/心理咨询，这三项可以各别申报最高 RM1,000（包含在 RM10,000 总额内）。

3. 残障人士辅助设备 | RM6,000
• 为自己、配偶、子女或父母购买的基础辅助设备（如轮椅、助听器等）。
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💡 Pro Tip: For the RM10,000 medical relief, the "RM1,000 each" for dental, check-ups, and vaccines is a great way to maximize your claim. Just make sure the dental claim is for check-ups/treatment and not cosmetic procedures (like whitening)! ✨

#报税 #税务减免 #健康第一

Ready for the final piece of the puzzle? 🧩

It's April 2026, which means tax season is officially here! To wrap up our series, here is Part 3—and it’s a big one.

This section covers Lifestyle reliefs. These are the "everyday" expenses that can significantly slash your tax bill if you kept your receipts! 🧾✨
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🛍️ Part 3: Lifestyle Relief (YA 2025)

1. Lifestyle (General) | RM2,500
• Books, journals, magazines (digital or physical).
• Personal computers, smartphones, or tablets.
• Internet subscriptions (Monthly bills).
• Upskilling or self-enhancement courses.

2. Lifestyle (Sports) | RM1,000
• NEW for 2025: Now expanded to include sports expenses for your parents too! 🏃‍♂️💨
• Covers gym memberships, sports equipment, and competition fees.

3. Green Technology | RM2,500
• EV charging facilities (installation/rental).
• NEW: Purchase of a food waste composting machine for your home! 🌱
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🛍️ 第三部分：优质生活减免 (YA 2025)

报税季到了！2026年4月 是检查收据、最大化退税的最佳时机。Part 3 涵盖了我们日常生活中最常见的开销：

1. 生活方式（基本） | RM2,500
• 购买书籍、杂志、报纸（包括电子版）。
• 购买电脑、智能手机或平板电脑。
• 每月宽带上网费 (Internet)。
• 自我提升进修课程。

2. 生活方式（运动） | RM1,000
• 2025新变动： 范围扩大了！现在帮 父母 支付的运动开销也可以扣税！🏃‍♀️
• 包含健身房会员费、运动器材及比赛报名费。

3. 绿色科技 | RM2,500
• 电动车 (EV) 充电设施费用。
• 全新项目： 购买家用厨余堆肥机 (Food Waste Composter) 也可以扣税啦！🌱
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#报税2026 #税务减免 #省税达人

Looking to maximize your tax refund for YA 2025? 💰 It’s time to talk about Part 2: Insurance & Contributions! 🛡️

Since we are now in March 2026, your annual statements from insurers and your EPF i-Akaun are ready. Don’t leave money on the table—make sure you claim every Ringgit you’re entitled to!
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🛡️ Part 2: Protection & Savings Relief (YA 2025)

1. Life Insurance & Voluntary EPF | RM3,000
• Covers your life insurance premiums or any extra voluntary EPF top-ups you made.

2. EPF (Mandatory & Voluntary) | RM4,000
• This is for your standard monthly salary deductions or additional self-contributions.

3. Medical & Education Insurance | RM4,000 (NEW LIMIT! 🚀)
• Big News: The limit has been increased from RM3,000 to RM4,000! Perfect for those medical cards and education policies for your kids.

4. SOCSO & EIS | RM350
• Small deductions, but they add up! Don't forget to include these.

5. Private Retirement Scheme (PRS) | RM3,000
• Saving for the future pays off now with this tax deduction.

6. SSPN (Net Deposit) | RM8,000
• For the parents: Your net savings in the National Education Savings Scheme are claimable up to RM8,000.
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🛡️ 第二部分：保险与储蓄减免 (YA 2025)

2026年3月 报税季正式开始！收到了保险公司的 Annual Statement 吗？别只是收进抽屉，这些都是帮你“省钱”的武器！🚀

1. 人寿保险与自愿 EPF | RM3,000
• 包含你的人寿保费或自愿缴付的公积金。

2. EPF 公积金（强制/自愿）| RM4,000
• 薪水单里的 EPF 扣除，记得报满这 RM4,000！

3. 医疗与教育保险 | RM4,000 (额度调高了！🔥)
• 好消息： 减免限额已从 RM3,000 增加到 RM4,000。医药卡和孩子的教育保单都能扣更多！

4. SOCSO & EIS 社保 | RM350
• 每月扣除的那几块钱，累积起来也是一笔扣税额！

5. 私人退休计划 (PRS) | RM3,000
• 为退休做准备，同时还能扣税，一举两得。

6. SSPN 教育储蓄基金 | RM8,000
• 爸爸妈妈注意！SSPN 的净存款（存款减去提款）最高可扣 RM8,000。
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💡 Pro Tip: Check your insurance statements carefully! Some policies split premiums between "Life" and "Medical"—ensure you key them into the right categories to maximize both limits! 📑✨

#报税 #税务知识 #省税秘籍

2025 Tax Relief Checklist (Part 1)

Filing for YA 2025? Here is a quick, bite-sized guide to the basic individual reliefs you can claim:

• Self Relief: RM9,000 (Automatic for everyone)
• Spouse Relief: RM4,000 (If your spouse has no income)
• Disabled Individual: +RM7,000
• Disabled Spouse: +RM6,000
• Education Fees (Self): Up to RM7,000
• Housing Loan Interest: Up to RM7,000 (New homeowners)
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2025 个人扣税清单 (第一部分)

准备申报 2025 课税年度 的税务了吗？为你整理了最基本的个人扣税项目：

• 个人减免： RM9,000（自动扣除）
• 配偶减免： RM4,000（若配偶没有收入）
• 残障人士： 额外 RM7,000
• 残障配偶： 额外 RM6,000
• 个人教育学费： 最高 RM7,000
• 房贷利息减免： 最高 RM7,000（符合条件的新购屋者）
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💡 Save this post for your reference later!

#报税 #税务减免 #马来西亚税收局

📢 TAX SEASON IS HERE! Maximise Your Refunds for YA 2025 📢

Attention all taxpayers! The time has come to file your Form BE (Individuals) and Form B (Business Owners). Are you sure you’re claiming everything you’re entitled to? 🧐

Don't let your hard-earned money go to waste. We have prepared a guide covering the tax relief items to help you navigate this tax season with confidence.

⚠️ Pro-Tip: Remember to keep all your receipts (digital or physical) for 7 years! LHDN is increasing its audit frequency, so stay compliant.

📢 报税季节到！2025 课税年：如何合法最大化您的退税？ 📢

各位纳税人请注意！申报 BE表（受薪人士） 和 B表（自雇/经商人士） 的时间已经到了。您确定已经扣除了所有合法的减免项目吗？🧐

别让您的血汗钱白白流失。我们为您准备了这份税务减免指南，助您在报税季轻松应对！

⚠️ 专业提醒： 请务必将所有收据（纸质或电子版）妥善保存 7年！税务局 (LHDN) 的审计频率正在增加，合规报税是关键。

#报税 #税务减免 #马来西亚税务

🇲🇾 Landmark Tax Case: KPHDN v Mitraland Kota Damansara Sdn Bhd [2023]

📘 (English) Property Developers: Are Bumiputera Release Fees Tax-Deductible?

A recent landmark decision by the Court of Appeal has provided much-needed clarity for property developers regarding the tax treatment of Bumiputera discount/release payments.

📍 The Core Issue
Property developer Mitraland Kota Damansara Sdn Bhd paid "contributions" to the Selangor Housing and Property Board (LPHS) to release unsold Bumiputera units for sale to non-Bumiputera buyers. They claimed these payments as tax-deductible business expenses under Section 33(1) of the Income Tax Act 1967.

The Inland Revenue Board (IRB/LHDN) disagreed, arguing these were "capital expenditures" (costs to acquire a right) or "penalties," and therefore not deductible.

⚖️ The Court's Ruling
On April 3, 2023, the Court of Appeal ruled largely in favor of the Taxpayer:

1. ✅ Deductibility Confirmed: The "Bumiputera discount" payments are revenue expenditures. They are incurred "wholly and exclusively" to facilitate the sale of stock-in-trade (the houses).

2. ✅ Not Capital in Nature: These payments are a business necessity to open up the market, not a cost to acquire a permanent asset.

3. ❌ The Exception (Penalty): However, if a developer sells units before obtaining official approval, the additional 5% charge imposed for the breach of procedure is considered a penalty and is NOT tax-deductible.

💡 Key Takeaway
This case serves as a leading authority for developers. You can generally claim tax deductions for Bumiputera release fees, provided you follow the correct administrative procedures and obtain approval before selling the units.
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🧧 房地产商必看：土著单位转换费（Bumi Release Fee）可以扣税吗？

马来西亚上诉庭在 KPHDN v Mitraland Kota Damansara Sdn Bhd [2023] 一案中作出了标志性裁决，为房地产开发商关心的税务扣除问题提供了明确指引。

📍 案件背景
房地产开发商 Mitraland 因土著单位（Bumi Lot）滞销，向雪州房屋及地产局（LPHS）申请将其转换为非土著单位销售。作为条件，公司支付了一笔相等于土著折扣金额的“贡献金”（Contribution)。Mitraland 将此费用列为可扣税的业务支出。

然而，内陆税收局（LHDN）认为这属于“资本支出”或“罚款”，拒绝让其扣税。
⚖️ 法庭判决

2023年4月3日，上诉庭作出了倾向于纳税人的判决：

1. ✅ 确认可扣税： 土著折扣支付款项被视为收益性支出（Revenue Expenditure）。这是为了销售库存（商品房）而“完全及纯粹”产生的支出，符合《1967年所得税法令》第33(1)条文。

2. ✅ 非资本性质： 这笔费用是业务运作的必要开支，旨在打开销售市场，而非为了获取永久资产。

3. ❌ 罚款例外： 若开发商在获得正式批准前就先行出售单位，州政府收取的额外 5% 费用将被视为违反程序的罚款。这部分费用不可扣税。

💡 核心总结
此案例成为房地产行业的领先权威判例。开发商通常可以就土著单位转换费申请税务减免，但前提是必须遵循行政程序，在销售前取得相关部门的批准，以避免产生不可扣税的罚款。

📢 Good News for Employers! Budget 2026 Update 🇲🇾

Are you hiring senior citizens or providing second chances to those in need? Under the latest Malaysia Budget 2026, the Double Deduction for Employment Incentive has been officially extended until Year of Assessment (YA) 2030!

This means for every RM1,000 you pay in salary, you can claim RM2,000 in tax deductions—effectively reducing your company's taxable income!

Quick Facts:
✅ Benefit: 200% Tax Deduction on salaries.
✅ Target Groups: Senior citizens (60+), ex-convicts, parolees, and registered ex-drug dependents.
✅ Salary Cap: Employee's monthly remuneration must not exceed RM4,000.
✅ Extension: Now valid until YA 2030.

It’s a win-win! You support an inclusive workforce while enjoying significant tax savings. 💼✨
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📢 雇主们请注意！2026年财政预算案最新公告 🇲🇾

您的企业是否有雇用乐龄人士或为社会弱势群体提供就业机会？根据马来西亚 2026年财政预算案 的最新公告，雇用特定群体的双重扣税优惠（Double Deduction） 已正式延长至 2030课税年！

这意味着您每支付 RM1,000 的工资，就可以申报 RM2,000 的税务扣除，从而有效降低公司的应纳税收入！

关键要点：
✅ 税务优惠： 200% 薪资双重扣税。
✅ 合资格群体： 乐龄人士（60岁及以上）、前囚犯、受假释者以及向国家反毒机构注册的前吸毒者。 ✅ 薪资上限： 雇员每月薪酬总额不得超过 RM4,000。
✅ 期限更新： 已延长至 2030课税年。

这不仅是支持包容性就业的社会责任，更是企业节省税收的绝佳机会！💼✨

#2026财政预算案 #马来西亚税务 #双重扣税 #乐龄人士就业

📢 [FOR EMPLOYERS & EMPLOYEES] Part F of Form EA: 2025 Tax Exemptions Guide 🇲🇾

Are you currently preparing EA Forms for your employees? Or are you an employee wondering which allowances in your salary are actually tax-free?

Reporting correctly in Part F is crucial to ensure compliance with LHDN while maximizing legitimate tax savings!

Based on the latest 2025 Explanatory Notes, we’ve summarized the key limits for you:
✅ Petrol & Travel: Up to RM6,000
✅ Child/Parent Care: Up to RM3,000
✅ Smart Devices (Phone/PC): Up to RM5,000
✅ Achievement Awards: Up to RM2,000
✅ Parking & Meals: Fully Exempted!

⚠️ IMPORTANT: Not all exemptions need to be reported in Part F. Items like medical benefits and leave passage are exempt but DON'T need to be listed in Part F. Swipe through our slides to see the full breakdown!

Need help with tax compliance or payroll tax (PCB) calculations? Drop us a message 📩 or comment "TAX" below, and our team will get in touch!


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📢 [雇主与员工必看] 轻松搞定 EA Form Part F：2025年税务豁免全攻略 🇲🇾

又到了准备 EA 表格的季节！身为雇主的你，知道哪些津贴是免税的吗？身为员工的你，清楚自己的薪水里哪些项目是不需要交税的吗？

在 EA Form 的 Part F 正确申报非常重要！这不仅能确保符合 LHDN 的规定，还能帮员工合法省税。

根据最新的 2025年申报指南，我们为您整理了重点：
✅ 汽油与旅游津贴：最高 RM6,000
✅ 父母/子女照顾津贴：最高 RM3,000
✅ 智能设备（手机/电脑）：最高 RM5,000
✅ 卓越服务/成就奖：最高 RM2,000
✅ 停车与用餐津贴：全额豁免！

⚠️ 特别提醒：并非所有豁免项目都需要填在 Part F。例如医疗福利和休假旅游（Leave Passage）虽然免税，但【不需要】在 Part F 中申报。欢迎翻阅幻灯片了解更多详情！

对税务申报或 PCB 计算有疑问？ 欢迎直接私信 📩 我们，或在下方留言 “TAX”，我们的专业团队将为您解答！

#马来西亚税务 #税务豁免 #2025报税 #税务代理 #中小企业