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Claiming Tax relief for child

Dear sir
We are working couple with one child.
There is some tax relief for child per year as per income tax.
Tax relief for child need be claimed by parent under whom child is having dependent visa ? Or any one of the parent could claim irrespective of dependent visa status.
I appreciate your response.

Thank you

One tax payer claims the allowance for a child when they submit their annual tax return in March/April each year - you can read the details on the HASIL website here - http://lampiran1.hasil.gov.my/pdf/pdfam/07_2017_2.pdf  It is up to you to claim.

Ok .. that could be irrespective of sponsor ..

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