I was given a guided tour of the Parliament House by our local MP, Fong Po Kuan, and had the privilege of witnessing my own questions being raised in my presence!

Having sat for almost the whole day's session which was extended to 7.30pm, I can understand why the attendance of the MPs was minimal, in fact, often below the required quorum of 39. Relatively, the attendance of BN MPs was very low. Only the deputy ministers who were required to answer questions stayed on while the rest came for a short while. So there were many comings and goings. A few were obviously catching their forty winks.

A group of young opposition MPs have shown some enthusiasm and tried very hard to catch the Speaker's attention for permission to ask questions. They made the proceedings livelier and more interesting. However, some of the questions might have been sensitive if not for parliamentary privilege, and this could be the main reason why live television coverage is not permitted. It is a pity because going by the press coverage, many issues did not reach the mass population.

Seats in the public gallery have seen better days. Even the seating arrangement for MPs would appear to be cramped by today's standard (a la Putrajaya) as each time, the person seating near the aisle will have to get up to let someone pass. Some cineplexes would put the Parliament to shame. I am not trying to suggest lavish renovation but judging by extravagance in less important places, we appear not to have got our priorities right.

One of my questions touches on whether there is a choice for either spouse to elect for separate income tax files rather than just separate assessment as is provided for. Though Fong put it forward very well, when the deputy finance minister, Dr Shafie Mohd Salleh, said something about Form EA and a promise of a written reply, I knew the gist of it all was lost, given the limited time.

From my personal experience, the question of having a choice for separate files for income tax is relevant in the present context of most couples having their own careers. Though it may appear to give the impression that any option for separate files would show that the relationship is hitting the rocks, in my case, we have problems because there is no provision for such an option!

Under the present provisions, it is the duty of the husband to fill in his income tax Form B which includes his wife's income (if any) and based on the incomes, to decide whether to elect for separate assessment.

If it involves salary only, then details from her Form EA would be sufficient to easily fill in the return. Where it involves several other incomes as well, then the husband would need details from his wife to be able to fill the form properly.

I had the bad experience of filling in the form according to my wife's details based on her memory, and when the details in written form were available the following year, I realised there were mistakes or omission in the previous return.

Being conscientious, I duly filled in under the column for incomes omitted in previous year's return. Not only was there a revised Form J, there was a penalty on top equivalent to 100 percent of the tax on the omitted income! This is the result of the typical skewed view of the tax laws which always assume the taxpayers are out to evade tax, and there is no room for genuine mistakes under the circumstances.

Other than the expected argument as to whose fault it was, as a husband, I felt that even if I am not interested in knowing how much my wife earned, I could not avoid having to ask for the details as it was and still is (unless there is a new provision) my responsibility to fill in the Form B. My wife wished she did not have to rely on me to complete the form. Did we have a choice?

The problem was compounded by the fact that I am actually a laid-back person yet I have to deal with financial records of my wife's business ventures. It may seem trivial to others, but the Form B, which usually arrives in January or February, had been dampening my Chinese New Year mood for years!

I am sure if she were given the responsibility of filling her own return, the details would have been more accurate as she should know her own income. I can imagine in cases where there is lack of communication between spouses, the husband could have just taken a copy of his wife's Form EA and leave out any other incomes to avoid having to ask for them!

Related to this problem is the question of an individual's rights. Under the present income tax laws, a husband knows or should know his wife's income(s). On the other hand, the wife will not know her husband's income(s) unless he lets her know! Is this fair?

I am under no illusion that the provision to enable a couple to elect for a separate tax file is simple as it also involves the question of who should get child allowance and so on. However, either spouse should be given a choice, even at the expense of forgoing child and other allowances, to elect for a separate file.

I hope there are others who have similar problems who will air their views so that the Finance Ministry will look into this seriously.