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Guidelines on Types of Serious Illness for the Purposes of Para 46 (1) (g) of the ITA1967

Updated: May 4


Garis Panduan Berkenaan Dengan Jenis Penyakit Serius Bagi Maksud Perenggan 46(1)(g) Akta Cukai Pendapatan 1967

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.2021 Garis Panduan Berkenaan Dengan Jenis Penyakit Serius Bagi Maksud Perenggan 46(1
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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:


  1. life-threatening illnesses,

  2. continuous and high cost of medical treatment,

  3. acute medical illnesses that require hospitalisation, etc.

Appendix A of the guidelines provides a list of the types of serious diseases.


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以1967年所得税法令第46(1)(g)条的个人所得税税务减免为目的,内陆税收局已于2011年5月4日发布了关于严重疾病的指南。


纳税人可就其本人、配偶和子女所患严重疾病的医疗费用,申索不超过8,000令吉的减免。


第46(2)条对严重疾病的定义包括 "获得性免疫缺陷综合症、帕金森氏病、癌症、肾衰竭、白血病和其他类似疾病"。


指南阐述了严重疾病是无法治愈的急性和慢性疾病,需要长期的医疗治疗。


严重疾病的一些特征包括:

  1. 威胁生命的疾病,

  2. 持续的和高额的医疗费用,

  3. 需要住院的急性医疗疾病等。


指南的附录A提供了一份严重疾病类型的清单。



Appendix A of the guidelines provides a list of the types of serious diseases




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