Explain PCB Terms

Modified on Wed, 28 Jan at 5:49 PM

1) Taxable Annual Income

Monthly Income multiplied by 12 months ( per annum). Taxable income is any income you earn during the tax year. 


2) Chargeable Income

Individuals who earn an annual employment income of more than RM34,000 after EPF deduction are eligible to be taxed. Total annual income minus all the tax exemptions and tax reliefs you are entitled to.


3) Tax Relief

Personal deductions and reliefs can help reduce your chargeable income, and thus your taxes. 


4) Tax Bracket

A tax rate is a percentage at which an individual is taxed. A progressive tax rate imposes higher rates as income increases.



5) Taxable / Tax exempted allowances

List of taxable and tax-exempted allowances


6) LHDN Public Rulings

A ruling is issued to provide guidance for the public and officers of the Inland Revenue Board of Malaysia.
https://www.hasil.gov.my/en/legislation/public-rulings/



We hope this explanation clarifies the matter. If you require additional assistance, do not hesitate to contact our support team.


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