New tax measures for Year of Assessment 2020

▪ Extra RM2,500 lifestyle relief for smartphone, personal computer or tablet purchased between June 1, 2020 to Dec 31, 2020

This is in addition to the existing RM2,500 lifestyle relief for books, personal computer, smartphone / tablet, internet subscription, gym subscription and sports equipment

▪ Income tax exemption of RM5,000 to employees receiving smartphone, notebook or tablet from employers (effective July 1, 2020)

▪ Increase in relief to RM3,000 for fees paid to registered childcare centres and kindergartens

▪ Domestic tourism relief of RM1,000 for accommodation registered under Tourism Ministry and entrance fees to tourist attractions between March 1,

2020 to Dec 31, 2021

▪ Medical expenses relief of RM6,000

expanded to include fertility treatment costs

▪ Restriction on tax deduction allowed on certain donations increased to 10% of individual’s aggregate income