FORM MTD/TP3 (1_2022)

MALAYSIAN INLAND REVENUE BOARD

FORM FOR INFORMATION PERTAINING TO THE EMPLOYMENT WITH PREVIOUS EMPLOYERS
IN THE CURRENT YEAR FOR THE PURPOSE OF MONTHLY TAX DEDUCTION (MTD)

[INCOME TAX (DEDUCTIONS FROM REMUNERATION) RULES 1994]

FORM DETERMINED UNDER SECTION 152, INCOME TAX ACT, 1967 (ITA)

SECTION A: INFORMATION ON EMPLOYER

A1: Name of previous employer 1
A2: Employer number
A3: Name of previous employer 2
A4: Employer number
* (Please use additional sheets for the third and subsequent employer).

SECTION B: INFORMATION ON INDIVIDUAL

B1: Name
B2: Identification number
B3: Passport number
B4: Income tax number

SECTION C: INFORMATION ON REMUNERATION, EMPLOYEES PROVIDENT FUND (EPF), ZAKAT AND MONTHLY TAX DEDUCTION (MTD)
(please state the grand total from the previous employers)
C1: Total gross monthly remuneration and additional remuneration including allowance/ perquisites/ gifts/ benefits subject to tax
C2: Total allowance/ perquisites/ gifts/ benefits exempted from tax
i) Travelling allowance, petrol card or petrol allowance and toll payment for official duties
ii) Child care allowance
iii) Products issued by the employer's business provided free of charge or at a discounted price
iv) Perquisite (whether in cash or otherwise) pursuant to the employee's past achievement award, service excellence award, innovation award or
productivity award or long service award provided that the employee has exercised an employment for more than 10 years with the same employer
v) Other allowance/ perquisites/ gifts/ benefits exempted from tax. Please refer to the Form BE explanatory notes.
C3: Total contribution to EPF or other approved Fund on all remuneration (monthly remuneration and additional remuneration)
C4: Total zakat
C5: Total MTD (not inclusive of CP38)

SECTION D: INFORMATION ON DEDUCTION (please state the grand total from the previous employers)
ANNUAL LIMIT CUMULATIVE DEDUCTION
D1: Medical treatment, special needs and carer expenses incurred for parents Limited to RM5,000
(medical condition certified by medical practitioner); or
D1a: Father relief Subject to criteria as stated under Limited to RM1,500
D1b: Mother relief Section 46(1)(o) of the ITA Limited to RM1,500
D2: Basic suppporting equipment use by a disabled individual, husband/ wife, child and parents Limited to RM6,000
D3: Education fee (Self) Limited to RM7,000
(i) Other than a degree at Masters or Doctorate level - law, accounting, Islamic
finance, technical, vocational, industrial, scientific or information technology; or
(ii) Degree at Masters or Doctorate level - any field or course of study
D4: Medical expenses for serious diseases for individual, husband/ wife and child Limited to RM8,000
D5: Complete medical examination Including Covid-19 testing, purchase of self-test kit or
mental health examination or consulting on individual, husband/ wife and child Limited to RM1,000
D6: Personal Vaccination Expenses on individual/wife and child Limited to RM1,000
D7: Net deposit in Skim Simpanan Pendidikan Nasional Limited to RM8,000
(total deposit in the current year minus total withdrawal in the current year)
D8: Alimony payment to former wife Limited to RM4,000
D9: Life insurance
D8a: Pensionable civil servants Limited to RM7,000
D8b: Category other than pensionable civil servants Limited to RM3,000
D10: Education and medical insurance Limited to RM3,000
D11 Private Retirement Scheme and deferred annuity Limited to RM3,000
D12: Contribution to Social Security Organisation (SOCSO) including EIS contribution Limited to RM350
D13a:Purchase of sports equipment, rental payment or admission fee to sports facilities and competition fees Limited to RM500
D13b:Purchase of reading materials, computer, smart phone, tablet, sports equipment, Limited to RM2,500
gymnasium membership fee and subscription of internet
D14: Breastfeeding equipment (deduction allowed once every 2 years for female tax payers only) Limited to RM1,000
D15: Fees paid to registered childcare centres and kindergartens Limited to RM3,000
D16: Expenses on Domestic tourism (Including accommodation fee at registered premises, entrance fee to
tourist attraction, purchase of domestic travel package through travel agents registered Limited to RM1,000
D17: Expenses on electric vehicle charging facilities Limited to RM2,500

SECTION E: DECLARATION BY EMPLOYEE

I hereby declare that all the information stated in this form is true, correct and complete. If the information given is not true, legal action can be taken
against myself under paragraph 113(1)(b) of the Income Tax Act, 1967.
Date -----------------------------------------------
Day Month Year Signature

NOTE
1 This form must be filled in by employee and a copy must be submitted to the employer without any receipt or supporting document for the purpose of
MTD adjustments.