Tax Rebate Quiz

1. 1.What is the individual basic tax rebates rate?

• A. RM 300

• B. RM 400

• C. RM 800

• D. RM 500

Answer explanation

a)        Individual basic tax rebate rate = RM 400

b)       Individual can claim a deduction of RM 800, in respect of :

-            A spouse (under joint assessment) or

-            Alimony payment to a former wife

2. If a wife does not elect for joint assessment, can she claim an individual tax rebate?

• A. YES

• B. NO

Answer explanation

YES

because there are two type of rebates that can be claimed.

• - Individual basic rate = RM 400

• - Under joint assessment or alimony to former spouse = RM 800

3. What is the income tax charged for Ali and Aminah?

• A. Ali = RM 0,

  Aminah = RM 50

• B. Ali = RM 110,

  Aminah = RM 0

• C. Ali = RM 110,

  Aminah = RM 50

• D. Ali = RM 0,

  Aminah = RM 0

Answer explanation

4. If a husband is paying alimony to his former wife, will there be any tax rebates?

• A. YES

• B. NO

Answer explanation

YES. Total alimony of RM 800 can be claimed.

Faiz and his wife Hani went to umrah and paid RM500 for their ticket. Hani elects for a joint assessment for the year 2023 with Farid. Farid’s chargeable income for the year 2023 is

RM 20,000 and his income tax is RM 150.

 

How much is his income tax payable after rebate?

 

• A.       RM 50

• B.       RM 100

• C.      RM 0

• D.      RM 150

Answer explanation

Income tax payable after rebate = RM 150

This is because the rebate is only applicable for departure levy to umrah and other religious polgrimage.

6. How many times in an individual's lifetime tax rebate departure levy should be granted?

• A. Not more than 2 times

• B. 1 time

• C. More than 1 time

• D. Whole lifetime

Answer explanation

Tax rebate shall be granted for not more than 2 times of an individual’s lifetime in respect of the departure levy paid for the purpose of performing umrah or other religious pilgrimage.

7. What is the amount of income tax rebate due to Mani for the year of assessment 2023?

• A.       RM 400

• B.       RM0

• C.      RM 800

• D.      RM 700

Answer explanation

Individual can claim a deduction of RM 800, in respect of :

-            A spouse (under joint assessment) or

-            Alimony payment to a former wife

Since there is a deduction for spouse relief so he can be granted tax rebates of RM 800.

What are the religious dues that can be granted a rebate?

 

i. Zakat

ii. Departure levy for umrah

iii. Departure levy to India for religious purpose

iv. Departure levy to Pakistan

 

• A. i, ii and iv

• B. i, ii and iii

• C. i only

• D. All of the above

Answer explanation

A rebate will be granted for

- zakat fitrah and Islamic dues.

- departure levy which is charged on any person who leaves Malaysia by air of performing umrah or other religious pilgrimage.

9. Is Hamizan and his wife are eligible for tax rebate?

• Hamizan = Yes,

  His wife = No

• Hamizan = No,

  His wife = Yes

• Hamizan = Yes,

  His wife = Yes

• Hamizan = No,

  His wife = No

Answer explanation

An individual shall be given tax rebate provided that their chargeable income does not exceed RM 35,000.

Hamizan is not eligible for tax rebate because his salary exceeds RM 35,000 and his wife is eligible because her salary is below RM 35,000

How much is the income tax payable / tax charged for Hamizan?

• A.       RM 600

• B.       RM 1,000

• C.      RM 1,300

• D.      RM 900

Answer explanation