Q: 

I am a sales manager, and my job requires me to entertain clients. My employer provides an entertainment allowance of RM5,000 a year, but my actual entertainment expenses exceed this amount. The excess is not reimbursed by my employer. Can I claim a deduction for these expenses?

A: 

The entertainment allowance received is a taxable income. However, if your job involves entertaining clients, you may claim a deduction for the actual expenses incurred for the entertainment against your employment income, but only up to the amount of the allowance provided, which is RM5,000. The expenses incurred in excess of the allowance provided is not eligible for tax deduction.    

I am a sales manager, and my job requires frequent client meetings. My employer provides a travelling allowance of RM6,000 a year, but my actual expenses for client meetings exceed this amount. The excess is not reimbursed by my employer. Can I claim a deduction for these expenses incurred?

A: 

If your employer provides a travelling allowance, it is tax-exempt up to RM6,000 per year. However, expenses covered by this tax-exempt allowance cannot be claimed as deductions. Only the expenses exceeding RM6,000 may be claimed as a deduction against your employment income, based on actual spending.