延长国家教育储蓄计划 (SSPN) 的个人所得税减免
延长国家教育储蓄计划 (SSPN) 的个人所得税减免
这项延长措施将导致政府一年减少约2亿5000万令吉的收入. 一个人在评估年度内为其孩子存入 SSPN 可获得最高 RM8,000 的所得税减免(因当年的任何提款而减少).
原定于 2020 年到期的减免已延长至 2022 年
什么是SSPN?
• 它是一个国名教育储蓄计划
• 为了鼓励父母们培养良好的储蓄习惯,提早为孩子准备教育基金
SSPN 是国家高等教育储蓄机构 (PTPTN) 推出的储蓄计划. PTPTN 是根据 1997 年国家高等教育管机构法 [第 566 号法案] 成立的.
SSPN 的推出是为了让父母能够储蓄并最终资助他们的孩子在高等教育机构的教育。 为了鼓励个人向 SSPN 账户存款,引入了 ITA 第 46(1)(k) 段,允许对向该计划存款的个人进行扣除.
从 2012 年至 2018 年课税年起,允许扣除的金额是相关年度的净捐款,上限为 6,000 令吉。从 2019 课税年起,净捐款的最高扣除额增加至 8,000 令吉.
净贡献是一年中的存款数额减去当年的任何提款数额。
SSPN 账户可以由父母为 18 岁及以下的孩子开立,并维持该账户直到孩子年满 29 岁.
父母在孩子年满 29 岁之前存入此账户的存款可作为扣除额。
对于 18 岁及以上的儿童,他们可以选择以自己的名义或以父母的名义开立账户。 如果账户是以孩子的名义开立的,则该孩子没有资格从账户中的存款中扣除,因为根据 ITA 第 46(1)(k) 段的扣除仅适用于作为父母的存款人或 监护人。 父母也没有资格扣除,因为他们不是以孩子的名义开设账户的存款人。
SSPN-I & SSPN-I Plus的分别
SSPN-I 就是现在所谓的SSPN Prime
• 纯储蓄的存款计划
• 存款者无需每个月固定存款
SSPN-I & SSPN-I Plus的分别
SSPN-I Plus就是现在所谓的SSPN Plus
• 它类似是储蓄保险配套, 可享有人寿保险,36种疾病医药保障,住院补贴等等。
SSPN可以扣税吗?
• SSPN-I 税务减免高达RM8,000
• SSPN-I PLUS 则分成两个部分
(i) 净存款 – 税务减免高达RM8,000
(ii) 人寿保险 – 税务减免高达RM3,000
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