Updated: Dec 18, 2022
Garis Panduan Berkenaan Dengan Jenis Penyakit Serius Bagi Maksud Perenggan 46(1)(g) Akta Cukai Pendapatan 1967
The IRB has on 4 May 2011 issued guidelines on serious diseases for the purpose of claiming relief under s 46(1)(g). A taxpayer may claim relief of not more than RM8,000 on medical expenses expended on himself/herself, his/her spouse and children for serious diseases suffered. A serious disease is defined in s 46(2) to include “acquired immunity deficiency syndrome, Parkinson’s disease, cancer, renal failure, leukemia, and other similar diseases”.
The guidelines elaborate that serious diseases are acute and chronic illnesses that cannot be cured and require prolonged medical treatment.
Some of the characteristics of serious illnesses include：
continuous and high cost of medical treatment,
acute medical illnesses that require hospitalisation, etc.
Appendix A of the guidelines provides a list of the types of serious diseases.
Appendix A of the guidelines provides a list of the types of serious diseases