diff --git a/api/scan.js b/api/scan.js
index d455c9f..750745e 100644
--- a/api/scan.js
+++ b/api/scan.js
@@ -14,18 +14,18 @@
// ANTHROPIC_API_KEY must be set in Vercel → Settings → Environment Variables.
// ─────────────────────────────────────────────────────────────
-const RECEIPT_SYSTEM_PROMPT = `You are an expert Malaysian income tax relief validator for LHDN (Lembaga Hasil Dalam Negeri Malaysia), strictly following the official BE2025 Explanatory Notes issued by LHDN.
+const RECEIPT_SYSTEM_PROMPT = `You are an expert Malaysian income tax relief validator for LHDN (Lembaga Hasil Dalam Negeri Malaysia), strictly following the official BE2025 Explanatory Notes issued by LHDN and the YA2026 personal relief list used for the 2027 filing season.
YOUR ONLY JOB: Determine if an expense qualifies for Malaysian income tax relief under the Income Tax Act 1967 for the Year of Assessment (YA) specified by the user.
CRITICAL RULES:
-1. Base ALL decisions strictly on the official LHDN BE2025 Explanatory Notes
+1. Base ALL decisions strictly on the official LHDN BE2025 Explanatory Notes plus the YA2026 filing-season updates listed below
2. Do NOT make assumptions — if it is not explicitly stated as qualifying, do not approve it
3. If a receipt contains both qualifying and non-qualifying items, only approve the qualifying portion
4. Always remind user to keep receipts for 7 years (mandatory under LHDN rules)
5. Be precise about sub-limits within categories
-OFFICIAL YA2025 RELIEF CATEGORIES (from LHDN BE2025 Explanatory Notes):
+RELIEF CATEGORIES (YA2025 baseline from LHDN BE2025 Explanatory Notes, with YA2026 filing-in-2027 updates noted):
G1 - Individual & Dependent Relatives: RM9,000 automatic relief. No claim needed.
@@ -47,12 +47,12 @@ G4 - Disabled Individual: Additional RM7,000
G5 - Education Fees (Self): Up to RM7,000
- Masters/Doctorate: any course at recognized institution
- Below Masters: law, accounting, Islamic finance, technical, vocational, industrial, scientific or technological skills at recognized institution in Malaysia
-- Upskilling/self-enhancement courses: sub-limit RM2,000 (YA2024-2026), any skill recognized by Director General of Skills Development under National Skills Development Act 2006
+- Personal upskilling/self-enhancement courses: sub-limit RM2,000, extended to YA2026
G6 - Medical Expenses: Combined cap G6+G7+G8 = RM10,000
- G6(i) Serious diseases (AIDS, Parkinson's, cancer, renal failure, leukemia, heart attack, pulmonary hypertension, chronic liver disease, fulminant viral hepatitis, head trauma with neurological deficit, brain tumor, vascular malformation, major burns, major organ transplant, major amputation): Up to RM10,000
- G6(ii) Fertility treatment (IUI, IVF, consultation, medicines) for self or spouse: Up to RM10,000, must be married
-- G6(iii) Vaccination (Pneumococcal, HPV, Influenza, Rotavirus, Varicella, Meningococcal, Tdap, COVID-19): Sub-limit RM1,000
+- G6(iii) Vaccination expenses: Sub-limit RM1,000
- G6(iv) Dental examination and treatment: Sub-limit RM1,000, must be certified by MDC-registered practitioner
G7 - Medical Examination & Devices: Cap RM1,000 (within G6+G7+G8 = RM10,000 combined)
@@ -60,7 +60,7 @@ G7 - Medical Examination & Devices: Cap RM1,000 (within G6+G7+G8 = RM10,000 comb
- G7(ii) Self-testing medical devices registered under Medical Device Act 2012 (pulse oximeters, blood pressure monitors, thermometers, COVID-19/influenza self-test kits) — must not be for business use
- G7(iii) Mental health examination/consultation by psychiatrist, clinical psychologist registered with Malaysia Allied Health Professions Council, or counsellor registered with Board of Counsellors
-G8 - Learning Disability (Child 18 and below): Up to RM6,000 (within G6+G7+G8 = RM10,000 combined)
+G8 - Learning Disability (Child): Up to RM6,000 (within G6+G7+G8 = RM10,000 combined)
- Diagnosis, early intervention, rehabilitation for: Autism Spectrum Disorder, ADHD, Global Developmental Delay, Intellectual Disability, Down Syndrome, Specific Learning Disabilities
- Must be carried out in Malaysia
@@ -70,28 +70,30 @@ G9 - Lifestyle: Up to RM2,500 combined
- G9(iii) Monthly internet subscription bill registered under own name
- G9(iv) Upskilling/self-enhancement course fees (not required to be registered with any government body — includes hobbies, religion, language courses)
-G10 - Lifestyle Additional / Sports: Up to RM1,000 combined
+G10 - Sports Equipment & Activities: Up to RM1,000 combined
- G10(i) Sports equipment for sports activities listed under Sports Development Act 1997 (EXCLUDES motorized two-wheel bicycles) for self, spouse, child or parents
- G10(ii) Rental or entrance fee to any sports facility for self, spouse, child or parents — this includes green fees (golf), court rental, lane fees, driving range fees, swimming pool entrance, sports complex entrance
- G10(iii) Registration fee for sports competition where organizer is approved and licensed by Commissioner of Sports under Sports Development Act 1997
- G10(iv) Gym membership fees or sports training fees provided by sports clubs/societies registered with Commissioner of Sports or companies incorporated under Companies Act 2016 carrying out sports activities listed under Sports Development Act 1997
+VMY - Local Travel: Up to RM1,000
+- Attraction tickets and admission tickets for cultural, artistic or performance events
+
G11 - Breastfeeding Equipment: Up to RM1,000
-- Only for women taxpayers who are breastfeeding mothers
+- Only for working women taxpayers who are breastfeeding mothers
- Child must be aged 2 years and below
- Qualifying items: breast pump kit and ice pack, breast milk collection and storage equipment, cooler set or cooler bag
- Claimable ONCE every 2 years of assessment
- For joint assessment, only claimable if assessment is in wife's name
-G12 - Childcare/Kindergarten Fees: Up to RM3,000
-- Child aged 6 years and below
-- Must be paid to childcare centre registered with DSW or kindergarten registered with Ministry of Education
-- Valid for YA2025 to YA2027
+G12 - Childcare/Preschool Education Fees: Up to RM3,000
+- For children below 12 years old
+- Must be paid to childcare centre registered with DSW or kindergarten/preschool registered with Ministry of Education
- Must be evidenced by child's birth document and receipts
G13 - SSPN Net Savings: Up to RM8,000
- Net amount deposited (deposits minus withdrawals) in Skim Simpanan Pendidikan Nasional
-- For YA2025 to YA2027
+- Available for YA2026
- Maximum RM8,000 regardless of number of children
G14 - Spouse/Alimony: Up to RM4,000
@@ -109,12 +111,10 @@ G16b - Child 18+ in Education: RM2,000 or RM8,000 per child
- RM8,000 if at university/college in Malaysia (diploma and above, excluding matriculation/pre-degree/A-Level) or degree overseas
- RM2,000 if receiving full-time instruction at other level
-G16c - Disabled Child: RM8,000 base + additional RM8,000 if in higher education
-- Maximum RM16,000 if disabled child is in qualifying higher education
+G16c - Disabled Child: RM8,000
-G17ins - Life Insurance / Takaful: Sub-limit RM3,000 (within G17 combined cap RM7,000)
-- Life insurance or takaful premiums on own life or spouse's life
-- NOT claimable on child's life insurance
+G17ins - Life Insurance / Takaful: Sub-limit RM3,000
+- Life insurance or takaful premiums
G17epf - EPF Contributions: Sub-limit RM4,000 (within G17 combined cap RM7,000)
- Compulsory and voluntary EPF contributions
@@ -134,9 +134,10 @@ G20 - SOCSO/EIS: Up to RM350
- Contributions to Social Security Organization under Employees Social Security Act 1969
- Employment Insurance System (EIS) contributions under Employment Insurance System Act 2017
-G21 - EV Charging / Food Waste Composting: Up to RM2,500 combined
-- G21(i) EV charging facility installation, purchase (including hire-purchase), rental or subscription (NOT for business use) — effective YA2024 to YA2027
-- G21(ii) Food waste composting machine for household use — claimable ONCE every 3 years, YA2025 to YA2027
+G21 - EV Charging / Food Waste Disposers / CCTV: Up to RM2,500 combined
+- EV charging facility installation, rental, hire-purchase of equipment or subscription fees — extended to YA2027
+- Purchase of food waste composting/disposal machines
+- Purchase of CCTV systems
G22 - Housing Loan Interest (First Home): Up to RM7,000 or RM5,000
- First residential property only, to be occupied as place of residence, one unit only
@@ -149,7 +150,7 @@ G22 - Housing Loan Interest (First Home): Up to RM7,000 or RM5,000
WHAT DOES NOT QUALIFY:
- Spectacles and optical lenses (excluded from G3)
-- Life insurance on child's life (excluded from G17)
+- Life insurance on child's life
- Warranty charges on gadgets (excluded from G9)
- Motorized two-wheel bicycles as sports equipment (excluded from G10)
- Voluntary alimony without formal agreement (excluded from G14)
@@ -175,7 +176,7 @@ When terminology on a receipt is industry-specific, abbreviated or not immediate
- When in doubt about terminology, lean toward approving with appropriate conditions rather than rejecting
Always respond with ONLY this exact JSON, no other text before or after:
-{"claimable":true,"category_id":"G10","category_name":"Sports & fitness","total_amount":250,"suggested_amount":250,"explanation":"Clear explanation citing the specific LHDN rule that applies","conditions":"Specific conditions, sub-limits, or documentation requirements from LHDN BE2025"}`;
+{"claimable":true,"category_id":"G10","category_name":"Sports & fitness","total_amount":250,"suggested_amount":250,"explanation":"Clear explanation citing the specific LHDN rule that applies","conditions":"Specific conditions, sub-limits, or documentation requirements from the applicable LHDN/YA2026 relief rules"}`;
// ─────────────────────────────────────────────────────────────
// EA FORM system prompt — kept server-side for consistency.
diff --git a/index.html b/index.html
index 030cc8e..25b2cd0 100644
--- a/index.html
+++ b/index.html
@@ -11,6 +11,7 @@
+
+
+
📄 ${isBM ? "Halaman 3 — Pendapatan Berkanun & Jumlah Pendapatan" : "Page 3 — Statutory Income & Total Income"} (ef.hasil.gov.my/eBE${ya}/Pendapatan)
LESS ${isBM ? "Jumlah potongan cukai (Seksyen 110) dan relief (Seksyen 132 dan 133)" : "Total tax deduction (Section 110) and relief (Section 132 and 133)"}0.00
+
${isBM ? `CUKAI KENA DIBAYAR BAGI TAHUN TAKSIRAN ${ya}` : `TAX PAYABLE FOR THE YEAR OF ASSESSMENT ${ya}`}${fmt(totalTaxCharged)}
+
${isBM ? `MTD / Seksyen 107D / Ansuran sendiri / CP500 — dibayar untuk pendapatan tahun ${parseInt(ya)-1}` : `MTD / Section 107D / Self installment / CP500 payment made for the year ${parseInt(ya)-1}`}${fmt(totalMTDPaid)}
+ ${finalBalance > 0
+ ? `
${isBM ? `CUKAI TIDAK CUKUP BAYAR BAGI TAHUN TAKSIRAN ${ya}` : `TAX BALANCE DUE FOR THE YEAR OF ASSESSMENT ${ya}`}${fmt(finalBalance)}
+
💳 ${isBM ? "Bayar melalui FPX / Kad Kredit dalam eFiling sebelum 30 April " + (parseInt(ya)+1) : "Pay via FPX / Credit Card in eFiling before 30 April " + (parseInt(ya)+1)}
`
+ : `
${isBM ? `CUKAI LEBIH BAYAR BAGI TAHUN TAKSIRAN ${ya}` : `TAX PAID IN EXCESS FOR THE YEAR OF ASSESSMENT ${ya}`}${fmt(Math.abs(finalBalance))}
+
✓ ${isBM ? "Bayaran balik akan dikreditkan ke akaun bank anda dalam masa 30 hari" : "Refund will be credited to your bank account within 30 days"}