He claims basic allowance of 100 , 000 and home loan interest deduction of 100 , 000 他申索100 , 000的基本免稅額及100 , 000的居所貸款利息扣除。
If you are assessed to salaries tax or have elected personal assessment , you are entitled to basic allowance for any year of assessment 如你須繳納薪俸稅或已選擇個(gè)人入息課稅,則你在任何課稅年度可享有基本免稅額。
A claim for the allowance ( except basic allowance ) may be made in the tax return - individuals ( form bir 60 ) for the relevant year of assessment 申索免稅額(基本免稅額除外)可在有關(guān)課稅年度個(gè)別人士報(bào)稅表(表格bir60號(hào))內(nèi)提出。
You are entitled to basic allowance for any year of assessment unless you are married and have been granted married person s allowance for the year 你在任何課稅年度可享有基本免稅額,唯你在有關(guān)年度已婚并已獲給予已婚人士免稅額則除外。