An individual can claim a maximum of RM500 of the monthly Internet broadband bills issued under his name in his tax return.
In the current self-assessment taxation system, he will be required to maintain receipts for such expenses paid for up to seven years in the event of an audit by the Inland Revenue Board.
In the event that the broadband expense was reimbursed by the employer, this is an exempt employment income hence not taxable on the employee income. Therefore he is not eligible to claim the tax relief in his annual personal tax return.

FCCA,CA(MIA)with more than 26 years of post-qualifying working experiences. Previous working stints with one of the big accounting four, Regional GFC & Group Treasurer in a group of Malaysian and Group CFO in Singapore public listed concern.
Also author to another very popular free educational accounting cum finance blog: http://basiccollegeaccounting.com under the branding of College Accounting Coach.
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