ListBelanja
For doctors & clinics: salary, locum and your own practice in one record
This occupation page is for doctors, medical officers, specialists and clinic owners. Your income often comes through two doors — a hospital salary (EA form) and locum or your own practice (business income). LHDN sees that as one Form B that includes the salary. ListBelanja organises both: clinic supply receipts into Form B categories, equipment into capital allowances, your family's medical bills into personal reliefs, and your accountant receives a file they import directly.
No credit card · BM, English & 中文 · your records live in the cloud, not on one phone
Updated
Checked against official LHDN sources: relief table · rates, deadlines & rules . Checked automatically every day; a change is accepted only after two identical readings. Year of assessment: YA2025.
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Scenario: how it plays out
- Pick the Professional persona on the "Who are you?" card (or Salaried employee if you only draw a salary) — your first three steps are laid out for you.
- Register the practice or locum work as a side-income source; scan your EA form so salary, PCB & EPF fill themselves in.
- Scan receipts as usual: professional body & practising licence fees, indemnity insurance, CPD courses, clinic drugs & supplies, room rent — each item is tagged Business (Form B), Asset (capital allowance) or Personal (relief).
- Tax season: Form B box by box with salary & practice income, next year's CP500 instalments scheduled, an audit pack per source ready if LHDN asks.
What can usually be claimed
- Locum & clinic income: expenses incurred wholly to earn it — professional body & licence fees, indemnity insurance, drugs & supplies, clinic rent & utilities, assistants' wages, locum agency commission. Equipment & computers through capital allowances, not in one go.
- CPD courses & seminars that keep your practising qualification: a business expense of the practice income; not an automatic personal relief.
- Hospital salary: general work expenses are not deductible against employment income — what you have are that year's personal reliefs.
- Personal reliefs that are often relevant: Serious illness, fertility, vaccination & dental, Parents' medical & care, Medical check-up & mental health, Education fees (self) (further studies that qualify under LHDN's conditions), Lifestyle. Caps & conditions follow the LHDN table for the receipt's year — the app applies them itself.
- A mixed receipt (a child's medicine at the pharmacy plus clinic supplies) is split line by line — the personal part to reliefs, the business part to Form B.
Records to keep
- Locum invoices or statements to each hospital/clinic, and the payments received (bank statement import matches them).
- Receipts for supplies, drugs, rent, utilities; professional fee, indemnity & CPD receipts; purchase documents for equipment (date, cost) for capital allowances.
- Your EA form every year; family medical bills in the right name for reliefs.
- Keep them 7 years — ListBelanja stores the images & details and produces an audit pack per source.
The features that matter most to you
- Form B covering salary (EA) and practice income — one form, box by box
- Projects & cost centres: the cost of each clinic or locum location
- Mixed receipts personal / business / asset
- Invoice generator & e-Invoice for bills to clinics or hospitals (threshold from LHDN rules)
- Export to your accountant & an audit pack per source
The right plan
Individual: 100 AI scans a month and images kept forever. A clinic with staff: the Group plan — a clinic assistant records purchases & bills straight into your source with the Clerk job title, without seeing your personal records.
Frequently asked questions
I'm a government doctor with weekend locum — Form BE or B?
Form B. It covers the salary (from your EA form) and the locum income; one person files one form per year of assessment. If you only drew a salary that year, Form BE. The "Do I need to file?" wizard in the app answers from your income.
Can professional body fees & indemnity insurance be deducted?
Against locum/practice income — yes, as a business expense with the receipt; the Professional fees category in the app carries it to the right Form B box. Against a salary alone, personal reliefs do not cover it; the app flags such receipts for you to check with LHDN or a tax agent if you have no practice income.
I locum at three places — one source or three?
One practice source with a project / cost centre per location is enough — the total flows into Form B as one source, and you still get a report per location. Register separate sources only when the entity differs (for example your own Sdn Bhd clinic, which files Form C).