| 1. | Basic allowance and other allowances
基本免税额及其他免税额 |
| 2. | Taxpayers are entitled to the allowance without lodging a claim
纳税人无须提出申索，亦可享有基本免税额。 |
| 3. | Basic tax exemption
基本免税额 |
| 4. | He claims basic allowance of 100 , 000 and home loan interest deduction of 100 , 000
他申索100 , 000的基本免税额及100 , 000的居所贷款利息扣除。 |
| 5. | If you are assessed to salaries tax or have elected personal assessment , you are entitled to basic allowance for any year of assessment
如你须缴纳薪俸税或已选择个人入息课税，则你在任何课税年度可享有基本免税额。 |
| 6. | My spouse and i own a property let out for rental income . can we claim basic or other tax allowances such as child , dependent parent allowances
我俩夫妇拥有一个出租物业，我们能否申请基本免税额和其他免税额如子女供养父母免税额？ |
| 7. | 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
申索免税额（基本免税额除外）可在有关课税年度个别人士报税表（表格bir60号）内提出。 |
| 8. | 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
你在任何课税年度可享有基本免税额，唯你在有关年度已婚并已获给予已婚人士免税额则除外。 |
| 9. | The second proposal is to introduce a new basic allowance and an additional allowance for taxpayers maintaining parents grandparents aged between 55 and 59
第二项建议是提供新的基本免税额及额外免税额予供养至岁父母或祖父母的纳税人。 |
| 10. | A claim for the allowance except basic allowance may be made in part 8 of the tax return - individuals b . i . r . 60 for the relevant year of assessment
申索免税额基本免税额除外可在有关课税年度个别人士报税表b . i . r .表格第60号内第8部提出。 |
