Feedback: A question about Income tax and Call allowance


Dr. Foo writes in:

I’m Dr Foo, currently a junior medical officer in government hospital.
As I can’t get any answers for my doubt, it will be great if you could offer some help.

Should we include our Elaun Lebih Masa (oncall claims)in the taxable income? Some unconfirmed sources (senior doctors) told me oncall claims are not taxable.
Do you know of any perkeliling that can clarify this matter?

Thank you in advance.

Thanks for writing in Dr. Foo.
Disclaimer : I am not a tax consultant but I would think in general, it is wise to declare all your income to the IRD and I have not heard of on call claims being tax exempt. I very much doubt they are.
If you recall we linked Housemanship Secret’s Blog posts on Income Tax to our MMR Facebook Page (you may have missed it if you have not Liked and Followed our Facebook page) some time back. But here are the posts again:
How To Pay Less Tax LEGALLY
$s$ Income Tax $s$

I am also highlighting this in the SCHOMOS Facebook page for others to provide their feedback to you.

In future you can also ask other doctors in the DOBBS Forum – if you are not a member yet I invite you to join the community there. Registration is free.

Addendum: Dr. Poh says that Call Claims ARE Tax exempted and pointed out the circular which you can view in the link provided in the comments, reproduced here:


Malaysian physician, haematologist, blogger, web and tech enthusiast