Tablet Computer No Longer Eligible For Tax Relief

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Paragraph 46(1)(j) of Malaysian Income Tax Act 1967 states that an individual taxpayer is entitled to a deduction of up to RM3,000 for the purchase of a personal computer for non-business use. This deduction is allowed once in three (3) years.

Previously, tablet computers were treated as personal computers thus were entitled to the personal income tax relief, as long as it doesn't have telephone features such as making/receiving phone calls and sending/receiving SMS/MMS.

However, as of 20 March 2013, LHDN defined a personal computer as:

a desktop computer, laptop, notebook or ultrabook that is used for non-business purposes.

It also explicitly stated that tablets and smartphones are not eligible for the tax deduction. Therefore effective from Assessment Year 2013, tablet computers are no longer entitled to tax relief.tablet not tax deductible

Source: Lembaga Hasil Dalam Negeri http://www.hasil.gov.my/pdf/pdfam/Definisi_komputer.pdf

So think twice the next time you want buy an iPad, a Samsung Galaxy Tab or any other tablet / phablet because it's no longer tax deductible.

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