ASM, ASW offer investors consistency

Investors who desire principal protection can look to the additional units of Amanah Saham Malaysia(ASM) and Amanah Saham Wawasan 2020(ASW) to be offered by Perbadanan Nasional Bhd. An additional 3.33 billion of ASM units will be available for subscription tomorrow (April 21) while two billion units of Amanah Saham Wawasan 2020 will be available from April 27.

Unlike conventional unit trust funds, these two funds have maintained a net asset value per unit of RM 1.00 since their debut. “This is because their minimum pricing is ‘guaranteed’ by the government and thus will not fluctuate according to the market movement as the other unit trusts available,” says Choo Swee Kee, chief investment officer of TA Investment Management Berhad. However, not all funds offered by PNB has this feature, he adds. Amanah Saham Malaysia has delivered a per unit income distribution of 6.75 sen, 6.8 sen and 7.8 sen while Amanah Saham Wawasan 2020 gave a per unit income distribution of 6.8 sen, 8 sen and 7 sen for years 2006, 2007 and 2008 respectively.

The offering provides an alternative asset class for investors who need steady return and want their principal guaranteed, says Lim Chuan Heng, executive director of Goldridge Consortium Sdn Bhd, a Capital Markets Services License holder for financial planning (corporate). “It is a good asset class to be added into your investment portfolio, if you are able to subscribe to it, as they are known to have high take up rate.”

The maximum allowed per investor is 20,000 units in the two schemes. The units can be bought at Amanah Saham Nasional Bhd offices or from its 1,500 agents country-wide beginning from their respective offer dates.

How to accumulate enough money for retirement

Wealth for retirement, How to earn 30-year investment returns with different savings amounts and rates

ON Jan 28, we have written an article on We all need to become millionaires. That article explained that we need to have cash reserves of about RM1mil to be able to maintain our current lifestyle 20 years after retirement.

Some readers responded and would like to know more on how to accumulate enough money for their retirement.

In this article, we will look into 30-year investment returns with different savings amounts and rate of returns. Our computation is based on the assumption that we start investing at the age of 25 and intend to retire at 55.

·Based on how much rate of returns you can achieve

The table shows that if we save RM100 per month and invest the money into fixed deposits (FD), assuming the FD can provide about 3% return over the next 30 years, our investment portfolio will reach RM58,274 when we reach 55.

However, if we can generate 5%, 7% and 10% returns, our investment portfolio will achieve RM83,226, RM121,997 and RM226,049 respectively.

The EPF may be able to provide us about 5% whereas unit trust investments may be able to give us 7% to 10% returns over a very long-term period.

Assuming that we treat the 3% FD return as our risk-free rate, any extra returns above this rate will be the risk premium for the additional risk that we are prepared to face.

Therefore, we need to understand our risk tolerance level before considering any type of risky investment.

We should ask ourselves whether we are willing to accept the uncertainty of return that is inherent in those investments.

Besides, we need to understand whether we can afford to have our savings tied up for a long period before we can achieve our investment targets.

·Based on how much you save and not how much you earn

We agree that when you earn more money, you should have more money for your investments. Unfortunately, some investors are unable to save even though they earn high salaries.

From the table, we can see that if we are able to save RM500 per month in FD, assuming a 3% return per annum, our investment portfolio will reach RM291,368 when we retire at age 55, five times higher than the savings of RM100 per month.

Hence, if we can cut down on our expenses and live below our means, we should have more money to save.

We should always ask ourselves whether we want to spend money on unnecessary luxury items to keep up with the Jones or be more frugal and spend less to achieve financial freedom earlier.

The question on how to generate high returns is frequently asked by readers. Unfortunately, there is no straight-forward answer to this.

We can equip ourselves with strong financial and investing knowledge which helps us in making better investment decision that will eventually translate into better returns.

To do so, we need to be interested in the economic and business activities around us.

For those who are beginning to learn about investing, you can go to any bookstore to look for investment books that you can comprehend to build up the foundation.

Remember that there is no point in buying books written by top investment gurus in the world if you cannot understand what it is trying to tell.

Once you have built up your knowledge, you should be able to digest the financial information and do your own research in investment.

Ooi Kok Hwa is an investment adviser and managing partner of MRR Consulting-Thestar

Easy guide to tax filing

The ACCA Easy Guide to Taxation for Employees published last week drew a deluge of queries. This is the first of a two-part article featuring commonly-asked questions.

Q: As a sales and marketing executive with a financial institution, I am paid a basic salary and sales commission and am not entitled to any claims (petrol, toll, parking and car maintenance). I use my own car to do my job. My average monthly expenses for sales and marketing activities are about RM500.

I understand that with the new provisions under Budget 2009, the employee is entitled to tax exemption for certain benefits. Since my company does not provide such benefits, can I claim marketing and travelling expenses under “Perbelanjaan Keraian”?

A: The actual amount you incurred can only be deducted provided that you received either entertainment or travelling allowances from your company. In your case, the amount you incurred is not deductible.

I understand that meal allowances can only be claimed for tax relief for outstation travel or overtime. I am being transferred to a branch in Klang next month from my present workplace in Puchong, and my employer has agreed to give me an additional monthly amount of RM800 as meal allowance.

Can I deduct my meal allowances since I reside in Subang Jaya and don’t do overtime? My working hours are 9am-5pm and I work six days a week.

Your meal allowance for employment in the Klang branch will not be eligible for deduction as it is not in respect of working overtime or travelling outstation.

What are the tax exempt employee benefits in relation to employees who have been given a fully-expensed company car and a company petrol card? I know that I will be assessed on the Scale Car and Fuel benefits for the use of the company car. For YA2008, am I entitled to the relief of RM2,400 for the tax exempt petrol card?

If so, can this RM2,400 be deducted from the Scale Fuel charge in YA2008 so that the Scale Fuel benefit assessed in the tax year will be lowered by RM2,400?

If (1) above is allowed and my actual petrol card expenses for the year exceed RM2,400, can the balance of actual petrol bills spent under the petrol card be deducted from the Scale Fuel benefit up to the maximum of exhausting the amount of the Scale Fuel benefit?

The benefits in kind with regards to the car benefit and fuel benefit are to be taxed. These cannot be deducted as additional tax exempt benefits.

Monthly parking claims and fixed mobile-phone allowances are submitted to my company at the end of the month and these will be reimbursed into our salary in the following month. These claims are subject to EPF contribution. Therefore, are they tax-exempt for YA2008 and do they need to be disclosed under the tax-exempt benefits in the EA form?

Both parking and phone allowances up to the actual amounts incurred which are borne by the employer are tax exempt with effect from YA2008. The amount is to be disclosed as tax exempt benefits in the EA Form.

Can interest on housing loans and car loans be deducted from gross salary on the EA form? Are medical expenses such as maternity expenses deductible?

Interest on housing and car loans are deductible only if paid by the employer on a total loan amount of up to RM300,000. Similarly, medical expenses are only deductible if the amount incurred has been paid by the employer and this benefit is extended to maternity and traditional medical expenses. However, should these expenses be paid personally by the employee, they are not tax deductible.

My organisation is a resident company and our expatriate Japanese director and technical manager has two types of income – salary from Malaysia and salary from Japan. Please advise whether we have to declare our Japanese director’s income in total (i.e. Malaysia and Japan) or just Malaysia-derived income to the Malaysian government?

All employment income derived by the Japanese expatriate for exercising employment in Malaysia is subject to income tax, including the amount paid in Japan, if it is related to the exercising of employment in Malaysia.

Is the tax benefit on childcare allowance up to RM2,400 a year to be deducted directly from the EA form? Is this applicable if there is no such benefit from the company I work for?

The childcare allowance is only tax exempted if you receive such an allowance from your employer; otherwise the exemption will not be applicable to you.

In the event you do receive the childcare allowance, the amount (the lower of the actual amount received or RM2,400) is to be excluded from the employment income and disclosed in section C1 of the Form BE.

I bought a comprehensive insurance policy (life + medical + investment) and the insurer is unable to split the premium payment into life insurance and medical insurance. Can I treat this totally as a medical premium as I have already disclosed RM6,000 for my life insurance premium and EPF deduction?

In the event that the amount cannot be segregated, the amount is to be disclosed either as life or medical insurance premiums based on the description stated in the insurance premium receipt.

Thestar

人民回教儲蓄債券（Sukuk Simpanan Rakyat）

獲取首次盈利後‧Sukuk可提前贖回

• 大馬財經

2009-04-15 11:39

（吉隆坡）國家銀行強調，人民回教儲蓄債券（Sukuk Simpanan Rakyat）的持有者，可在獲取第一次盈利後，隨時贖回部份或全額本金。

國行發表文告說：“在屆滿後，贖回過程（包括終期回酬在內）將直接匯入持有者維持在銀行分銷商戶頭。”

上述債券於週二（4月14日）正式開始發售，不少投資者對之充滿疑問，紛紛致電《星洲財經》和國行，因此國行特別發出文告釐清疑慮。

以下認購細節：

●年滿21歲或以上大馬公民為合格投資者。

●公開發售期從2009年4月14日至5月13日。

●人民回教儲蓄債券申請表格可在公開發售前從各銀行分銷商取得，或從http://www.treasury.gov.my和http://www.bnm.gov.my/sukuksimpanan下載。

●銀行分銷商僅在4月14日公開發售後接受申請和付款。

●身份證正本或複印本為申購主要文件。

●將以先到先得為配置基礎，不擔保在銷售期間進行付款可順利獲得債券配置。

●今年將有2次發售計劃。

●屆滿期為3年。

●最低投資額為1000令吉，最高累積為5萬令吉，以讓更多人民受益。

●選擇在銀行分銷商開設儲蓄戶頭，以作收取季度盈利、提前贖回和終期贖回用途的債券持有者，銀行將根據主要儲蓄戶頭利率，給予持有者在債券申請和發售期間的利息。

●若選擇在銀行分銷商開設來往戶頭，以作收取季度盈利、提前贖回和終期贖回用途的債券持有者，則不會給予在債券申請和發售期間利息。

●每年回酬率為5%，相等於每季1.25%。

●回酬將按季計算，並直接匯入持有者戶頭。

●回酬免稅。

●可提前根據面值（Nominal Price）和屆滿前盈利（前提是在首次盈利派發後）贖回，盈利將根據持有日期計算。

●最低贖回金額為100令吉。

●提前和局部贖回，並不會徵收罰款或處理費。

●在屆滿後，贖回款項（包括終期回酬在內）將直接匯入持有者維持在銀行分銷商的戶頭，胥視扣除預領款項而定。

●不可議價、不可轉換和不可分配，但若持有者死亡，債券將自動變成其部份資產。

●可於各商業銀行，包括回教銀行、大馬人民合作銀行、國家儲蓄銀行及大馬農業銀行認購。

欲瞭解更多詳情，可聯絡國行，電話號碼為1300–88–5465，或瀏覽http://www.treasury.gov.my及http://www.bnm.gov.my/sukuksimpanan。

星洲日報／財經

Time to buy cyclical stocks in emerging markets

The time is now to buy into emerging markets' cyclical stocks in the engineering, construction and financial sectors, given markets globally have bottomed, said an equity strategist.
JP Morgan Securities (Asia Pacific) Ltd managing director and chief Asian & emerging markets equity strategist Adrian Mowat said utilities and telecommunication stocks might appear "dynamic to investors" but were defensive and would not be fluid during the period of an economic recovery.

"Generally, I won't want to risk on utilities and telecommunication stocks in an emerging market now. I also don't have a strong view on commodities," he told a press conference yesterday.
Mowat said engineering and construction stocks stood to have a margin of improvement as infrastructure works in particular would benefit from falling steel and copper prices, adding that dipping coal prices for power generation would also lower the input cost of cement.

He said the Malaysian market's sector composition had quite a large weighting on utilities which would be less attractive to investors who wanted to ride on the recovery.
Mowat said cyclical market returns would be more substantial by looking at the construction stocks versus telecommunication firms.

"You will see capital flow back into the emerging markets in the region and Malaysia will benefit from that. I think it has started but is not going to be huge," he added.
Mowat noted that the equities market would become more expensive in the recovery stage as analysts would keep revising down earnings while the market would be discounting into the recovery.

Asked if Malaysia had bottomed, he said emerging markets had hit their lows in October last year while that of the developed markets happened in early last month .
On whether Malaysia's estimated budget deficit of 7.6% in 2009 would deter investors, Mowat said that should not be a factor as public sector debt to GDP in the emerging world was well contained, adding that most of the bond market struggled mainly due to lack of supply and captive buying instead.

"Bear in mind, the Malaysian government also owns large outfits, like the oil company that isn't listed," he said.

theedgedaily

20部最令人期待的電影

1.《哈利波特：混血王子的背叛》
Harry Potter And The Half-Blood Prince

由去年尾延至今年夏天上映的《哈利波特》第6集電影《混血王子的背叛》，在剛曝光的全新預告片中可看到佛地魔加緊對魔法界及麻瓜世界的控制，霍格華茲學院也不再像以往般安全，食死人更會在空中襲擊倫敦，特技場面拍得相當逼真。

新一集中哈利發現自己越來越喜歡金妮，而妙麗的內心對文妲布朗認定榮恩是她心中的真命天子而充滿了醋意。

2.《變形金剛狂派再起》
Transformers：Revenge of The Fallen

今年夏季製作最龐大的災難兼科幻動作片，看過上集的影迷，絕對期待新紮型男沙拉保夫（ShiaLa Beouf）與美女美瑾霍士（Megan Fox），穿插在博派與狂派的機械人之間，所帶來的震撼官能刺激。

3. Drag Me To Hell

《蜘蛛俠》（Spider-Man）系列導演森雷米（Sam Raimi），重回《鬼玩人》（Evil Dead II）的恐怖電影根源，故事講述財務公司工作的女主角被鬼玩，眾恐怖片迷等著入場觀摩。

4. Inglourious Basters

好萊塢鬼才昆汀塔倫天奴（Quentin Taratino）的大卡士二次大戰暴力片，扮演納粹德軍殺人狂的畢彼特（Brad Pitt），會與飾演英軍天才的米克邁亞斯（Mike Myers）大鬥演技，張曼玉也有份演出。

5.《變種特攻：狼人外傳》
X-Men Origins：Wolverine

即使影片未上映已慘被上載到互聯網上，相信要登上美國票房冠軍也不是一件難事。

6.《天使與魔鬼》
Angels & Demons

由湯漢斯形象大改善到影片的動作場面大增，令這部《達文西密碼》前傳更有看頭。

7.《未來戰士2018》
Terminator Salvation

由蝙蝠俠搖身一變未來末世救主的克里斯汀貝爾（Christian Bale），揭開電影系列新一頁。

8. Public Enemies

導演米高曼（Michael Mann）、尊尼特普（Johnny Depp）與克里斯汀貝爾合作的罪案片，錯過會是罪過。

9. Taking Woodstock

由李安執導、講述60年代胡士托音樂節的音樂喜劇，諧星男主角（Demetri Martin）與一眾好萊塢年輕新星將有突破演出。

10. 《星際迷航》
STAR TREK

雲露娜自爆出醜聞偷竊癖后，便逐漸銷聲匿跡。雲露娜也有份參演《Star Trek》，不過人氣下滑的她，連宣傳露臉的機會都沒有。澳洲著名男星艾裡克巴納在片中扮演反派。

另10部夏季最期待電影

★《The Hang over》
★《The Taking of Pelham1-2-3》
★《The Proposal》
★《Bruno》
★《沖天救兵》（Up）
★《（500）Days of Summer》
★《Funny People》
★《Julie & Julia》
★《The Time Traveller’s Wife》
★《崖上的波兒》

中國報

極大化減免 省稅大作戰

極大化減免
省稅大作戰

每年4月30日，是打工族報稅的最后期限，但在現今經濟冷颼颼之際，今年有點不同…

往年納稅人都只是依據年度財經預算案的優惠來填寫BE表格，但政府在今年3月才公佈的迷你財算優惠，卻也摡括08稅年。

政府為了拼經濟兼紓緩人民經濟壓力，宣佈多項稅務優惠，有些提高回扣額，也有些新增措施。

新的有利措施固然值得高興，但作為精明納稅人，除了有義務報稅，更有必要厘清哪些措施今年生效，哪些明年才開始落實。

如此一來，才能達到精明省稅的目的。

所謂省稅，說穿了，端看納稅人能否極大化（Maximise）當局提供的稅務減免；這也是最直接、最正當的省稅方式。

若做不到這一點，那就是個人“損失”，因為多付了。

政府在2009年財政預算案及今年3月宣佈的第二振興經濟配套（或稱迷妳預算案），釋出不少正面訊息，和納稅人最切身的，非稅務優惠莫屬。

值得一提的是，稅務優惠雖多，但並非每項都從2008稅年開始生效，尤其迷妳預算案中的稅務獎掖，絕大部分在2009稅年，即2010年報稅時才生效。

納稅人眼前應把焦點放在2008稅年生效的新優惠，尤其個人減免及免稅收入兩大部分。

同時要善用原有稅務優惠的減免額度，例如父母醫療開銷、購買刊物、教育及醫藥保費等。

稅務專家提醒說，只要平時納稅人細心些，把可獲得稅務優惠的開銷項目記好及收藏單據，就可達到充分利用減免及省稅的目標。

醫療篇 父母牙科護理 全身檢查有減免

一般人較常忽略，或沒有善用減免額度的稅務優惠，包括最高5000令吉減免的父母醫療開銷（第D2欄）。

馬來亞大學商學院副教授兼權威稅務專家鐘貴發博士告訴《中國報》，父母醫療開銷涵蓋牙科護理，包括拔牙、洗牙等。

他提醒說，上述醫療開銷，只限納稅人本身的父母，不包括配偶父母，即岳父母或家翁、家婆。

此外，個人、配偶或子女全身醫藥檢查（第D7欄），最高可申請500令吉的減免。

鐘貴發指出，部分人存誤解，以為醫藥檢查只限嚴重疾病，但一般全身檢查、驗血，也可以申請此項減免。

運動器材篇 需是指定器材 多運動多扣稅

今年開始，納稅人多了一項減免，即去年購買的運動器材或用品，可獲得300令吉減免（第D8C欄）。

這些運動器材，必須是1997年體育發展法令所列明的運動項目器材，包括使用期限較短的高爾夫球、羽毛球等，而且必須保留收據證明是項開銷。

應注意的是，這不包括運動服裝，例如游泳衣和運動鞋。

1997年體育發展法令所列明運動
1.箭術 2.田徑 3.水上運動 4.汽車競賽 5.羽毛球 5a.棒球 6.籃球 7.撞球及桌球 8.強身運動（Body Building） 9.保齡球 10.拳擊 10a.划獨木舟 11.板球	12.騎腳踏車 13.馬術運動 14.劍術 14a.健身（fitness） 15.足球 16.高爾夫球 17.體操 18.手球 19.曲棍球 19a.溜冰 20.柔道 20a.卡巴迪 （kabbadi，印度、巴基斯坦傳統運動項目）
21.空手道 22.草地保齡球 22a.格鬥（Martial arts） 23.籃網球或稱投球（netball） 23a.Paralimpaid 23b.法式滾球（Petanque） 23c.休閒運動（Recreational） 23d.划艇 24.橄欖球 25.藤球（Sepak Takraw） 26.射擊 26a.棍術（Silambam） 27.武劍（Silat Olahraga）	28.軟式網球 29.壘球 30.壁球 31.乒乓 32.跆拳道 33.網球 33a.傳統競技 34.排球 35.滑水 36.舉重 37.摔角 38.武術 39.遊艇

花紅篇 今年收花紅 明年才報稅

今年報稅和往年最大的不同，是今年收到的2008年花紅或董事酬金，將視作今年的收入，應留待明年呈交2009稅年的BE表格時才呈報，而不再是今年報稅。

這表示，受薪族在接獲雇主分發的EA表格時，表格內不應該列有今年才收到的花紅。

而且今年收到的花紅將列入2009年的EA表格，並在2010年4月30日或之前才呈報。

在過去，今年收到的花紅，被視作去年的收入般報稅。

今年花紅明年報，利弊何在？

鐘貴發指出，若可征稅年收入達25萬令吉或以上，花紅延至明年才報稅，納稅人就能節省1%的稅金。

這是因為政府在2009年財算中，宣佈從2009稅年起（即2010年4月報稅），個人回扣額從350令吉提高到400令吉，並調低其中兩個稅階稅率。

其中，最高稅率從28%調低至27%，因此可征稅年收入超過25萬令吉並繳付最高稅率的納稅人，可藉此省下1%稅金。

可征稅收入達50萬令吉的納稅人，稅率從原有13%減至12%，可省下150令吉的稅金。

進修篇 在職進修減免增 鼓勵唸碩士博士

對在職進修的納稅人來說，今年報稅最大佳音，應該是當局擴大個人深造費的減免範圍，至碩士與博士課程，最高減免額為5000令吉。

在這之前，深造費減免只限學士課程。

精神糧食篇 買課本雜誌刊物 減免包括電子書

如往年般，納稅人在去年為自己、配偶或子女購買的書籍、雜誌或出版刊物（第D8欄），可獲得最高1000令吉減免。

但遺憾的是，許多人沒有善用此方面的優惠，也沒有保留購書收據的習慣。

均富國際會計行董事盛繡雁透露，除了傳統刊物，網上購買的電子書籍（e-books），也在減免範圍內。

“孩子學校課本也可以申請減免，但一般學校沒有提供購書單據，因此家長可以複印訂購書本的表格，由于表格上已列有書價，這可以作為收據。”

她認為，只要納稅人細心些，相信不難用完這1000令吉的減免。

保費篇 醫藥教育保單 夫婦分開報減免更多

納稅人為個人、配偶或子女支付的教育或醫藥保費（第D13欄），最高可申請3000令吉減免。

若是合併估稅，即使夫妻兩人所支付的教育或醫藥保費已超過3000令吉，但納稅人最高仍只能獲得3000令吉減免。

盛繡雁指出，在合併估稅機制下，共同報稅的夫妻將被視作一個共同個體，換言之，他們得共享減免。

鐘貴發說，納稅人可以探討分開估稅及合併估稅的長短處，再從中衡量選擇合併或分別估稅。

子女篇 子女未婚無收入 父母有可享減免

許多人會被BE表格內的子女減免一欄（第D11欄）所混淆，不知從何下手填寫。

盛繡雁指出，申請子女減免，主要參考3大元素，包括結婚與否、是否滿18歲，及是否有工作收入。

她說，納稅人只能享有未婚子女的減免，若孩子已結婚，即使只有16歲，也不能享有1000令吉的減免（第D11a欄）。

子女未婚且未滿18歲，才能申請每名1000令吉減免。

如果子女年逾18歲，那他／她必須是在職學生，中六生可申請1000令吉減免；年逾18歲、就讀國內大專院校（即高級文憑Diploma）的子女，每名可獲4000令吉減免。

18歲以上，但已出來工作的子女，納稅人不能申請其減免。

每名殘障子女，納稅人可獲5000令吉減免；若殘障子女在大專院校就讀，納稅人可獲額外4000令吉，即每名總計9000令吉的減免。

賠償金篇 裁退賠償金 可免稅

受經濟衰退衝擊，若納稅人在2008稅年期間被裁，並獲得裁退賠償金，這筆賠償金必須報稅，但特定金額的賠償金將免稅。

在2008年7月1日或之后被裁的納稅人，為雇主或集團旗下公司工作每滿1年，裁退賠償金可獲得免稅1萬令吉。

這也包括那些在自願遣散計劃（VSS）下所獲得的賠償金。

鐘貴發舉例說，假設A君的裁退賠償金為2萬5000令吉，A君為公司工作了兩年半。

那A君將有2萬令吉的裁退賠償金是免稅（2年X1萬令吉），余下5000令吉屬于可征稅收入。

他指出，被裁的納稅人可以和雇主協議，重組裁退賠償金，以提高免稅部分的收入。

例如雇主在支付薪金后，若沒有能力再支付賠償金，不妨建議雇主，將薪金歸納為賠償金，讓納稅人可以獲得免稅。

教育基金篇 教育存款基金 最高3000令吉減免

從2007稅年開始，納稅人為子女存入國家教育存款基金的教育存款，每年可獲得最高3000令吉減免（第D8B欄）。

此項減免，必須以基金每年的淨值為準。

例如納稅人陳先生在2008稅年共存入2000令吉，同期提出1500令吉支付學費。那陳先生可享有的減免為500令吉（2000-1500=500）。

此基金是國家高等教育基金（PTPTN）旗下的教育基金。

報稅小貼士 收據留7年預先部署好 稅歲平安稅得安心

報稅必須提早規劃好，才能達到省稅目標。

納稅人或許可以在最后一分鐘才報稅，但有些稅務優惠或減免，是臨時抱佛腳也做不來的。

相信很多人都知道，今年購買的物品或其他開銷，例如個人電腦和書籍，必須等到明年報稅時，才能申請減免。

所以納稅人不能在最后一分鐘為了省稅，就買架個人電腦申請減免。

收據是十分關鍵的“證據”。有收據作證，納稅人才能申請減免。

例如，若過去一年沒有保留父母醫藥費的收據，那就失去減少稅金的機會。

儘管如此，納稅人也不必太懊惱，從今日開始保留相關開銷的單據也不遲，為明年報稅未雨綢繆。

其他小貼士：

※購買電腦的減免，必須是供個人或配偶使用。而且是每3年才能申請1次減免。

※若過去都有報稅，即開有報稅戶頭，那即使2008稅年不需繳稅金，納稅人還是得呈報BE表格。這是避免日后稅收局查稅，或被視為逃稅般罰款。

※向雇主查證，確保個人的按期預扣稅金（STD或PCB），沒有被多扣。

中國報