Does Section 48 Require E-Invoices for Child Deductions (Tax Relief)

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For individuals claiming personal tax relief purposes, we have to refer to Section 48 of the Income Tax Act 1967, which is read as follows:

48(1) [Deduction for child]

Subject to this section, where an individual is a resident for the basis year for a year of assessment—

(a) pays (wholly or in part) in that basis year for the maintenance, at any time in that basis year, of an unmarried child who is under the age of eighteen years at any time in that basis year;


In the context of claiming a deduction for children under Section 48 for tax relief purposes, the requirement for e-invoices would depend on the tax authority’s regulations regarding the documentation needed to substantiate such claims.

The e-Invoice Specific Guideline does not explicitly address the need for e-invoices for personal tax relief claims related to children’s education expenses.

However, it does emphasise the importance of having supporting documents to prove the authenticity of expenses claimed.

The phrase “pays (wholly or in part) in that basis year for the maintenance” refers to the financial support provided by a parent for the living expenses of their unmarried child who is under the age of eighteen during the tax year in question. “Maintenance” typically includes costs associated with the child’s well-being and upbringing, such as food, housing, clothing, education, and medical care.

Here are some examples of what this could entail:

1. Education Expenses: Paying for the child’s school fees, books, uniforms, and other educational materials.

2. Medical Care: Covering the child’s health insurance premiums or out-of-pocket medical expenses such as doctor’s visits, prescription medications, or dental care.

3. Basic Living Costs: Providing for the child’s daily needs, including food, clothing, and shelter.

4. Extracurricular Activities: Funding the child’s participation in sports, music lessons, or other hobbies that contribute to their development.

“Pays (wholly or in part)” means that the parent may cover all (wholly) or some (in part) of these expenses. The tax provision allows for a deduction even if the parent is not the sole provider of the child’s maintenance but contributes to it during the tax year.

For individuals claiming tax relief for expenses incurred on behalf of their children, such as tuition or school fees, it is generally required to provide proof of these expenses.

This proof could be in the form of bills, receipts, invoices, or statements. If the educational institution provides e-invoices for the payments made, these would serve as valid supporting documents for the claim.

If the educational institution does not issue e-invoices, or if e-invoices are not mandated for such transactions by the tax authority, other forms of documentation provided by the institution, such as official receipts or payment slips, may be acceptable.

In summary, while e-invoices can serve as supporting documents for tax relief claims, they may not be explicitly required unless specified by the tax authority. [p/s: have to follow up] Taxpayers should ensure they have the necessary documentation, whether it is an e-invoice or another form of proof, to substantiate their claims.

对于申索个人税务减税的个人,我们必须参考1967年所得税法令第 48 条文 “子女扣除”,其内容如下:

48(1) [子女扣除额]


(a) 在該評稅基準年內任何时间支付(全部或部分)抚养一名未滿 18 岁的未婚子女;


在根据第 48 条文为子女申请减税的情况下,对电子发票的要求将取决于税务机关关于证明此类申请所需文件的规定。



在该基年支付(全部或部分)抚养费“一语是指父母一方在有关纳税年度内为其未满 18 岁的未婚子女的生活费用提供的经济支持。 “抚养费 “通常包括与子女的福利和成长相关的费用,如食品、住房、衣物、教育和医疗保健。


1. 教育费用: 支付孩子的学费、书本费、校服费和其他教育材料费。

2. 医疗保健: 支付子女的医疗保险费或自付医疗费用,如看病、处方药或牙科护理。

3. 基本生活费用: 满足孩子的日常需求,包括食物、衣物和住所。

4. 课外活动费: 资助孩子参加体育运动、音乐课或其他有助于其发展的业余爱好。

“支付(全部或部分)”是指父母可以支付这些费用的全部(全部)或部分(部分)。 即使父母不是子女抚养费的唯一提供者,但在纳税年度内为子女的抚养费做出了贡献,税收规定也允许扣除。





总之,虽然电子发票可以作为减税申请的证明文件,但除非税务机关明确规定,否则可能不需要 [p/s: 得继续跟进]


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