Section 9 — FINANCE ACT 2021

(a)

in subparagraph (f)(iii)—

(i)

by substituting for the words “years of assessment 2021 and 2022” the words “years of assessment 2022 and 2023”; and

Finance 11

(ii)

by substituting for the words “one thousand ringgit”

the words “two thousand ringgit”;

(b)

by substituting for paragraph (h) the following paragraph:

“(h) an amount limited to a maximum of one thousand ringgit expended or deemed expended under subsection (3) in that basis year by that individual on himself or on his wife or on his child, or in the case of a wife, on herself or on her husband or on her child, in respect of—

(i)

complete medical examination expenses as evidenced by receipts issued by a hospital or a medical practitioner registered with the Malaysian Medical Council;

(ii)

Coronavirus Disease 2019 (COVID-19)

detection test, as evidenced by receipts issued by a hospital or a medical practitioner registered with the Malaysian

Medical Council or receipts of the purchase of Coronavirus Disease 2019

(COVID-19) self-detection test kit; or

(iii)

mental health examination or consultation as evidenced by receipts issued by a hospital, a psychiatrist within the meaning of section 2 of the Mental Health

Act 2001 [Act 615], a clinical psychologist registered with the Malaysian Allied

Health Professions Council under the

Allied Health Professions Act 2016

[Act 774] or a counsellor registered with the Board of Counsellors under the

Counsellors Act 1998 [Act 580]:

Provided that the deduction under this paragraph shall be part of the amount limited to a maximum of eight thousand ringgit in paragraph (g);”;

Act 833

(c)

in paragraph (n)—

(i)

by substituting for the words “two hundred and fifty ringgit” the words “three hundred and fifty ringgit”; and

(ii)

by inserting after the words “Employees Social

Security Act 1969” the words “or Employment

Insurance System Act 2017 [Act 800]”;

(d)

in paragraph (c) of the proviso to paragraph (r), by substituting for the words “years of assessment 2020

and 2021” the words “years of assessment 2020 until 2023”;

(e)

by substituting for paragraph (s) the following paragraph:

“(s) an amount limited to a maximum of one thousand ringgit expended or deemed expended under subsection (3) in that basis year by that individual as evidenced by receipts on the amount expended—

(i)

for the payment of accommodation at the premises registered with the Commissioner of Tourism under the Tourism Industry

Act 1992 [Act 482];

(ii)

for the payment of entrance fee to a tourist attraction; or

(iii)

for the purchase of domestic tour package through a licensed travel agent registered with the Commissioner of Tourism under the Tourism Industry Act 1992:

Provided that—

(a)

f o r t h e p u r p o s e s o f subparagraphs (i) and (ii), the payment is made on or after 1 March 2020 but not later than 31 December 2022;

and

Finance 13

(b)

f o r t h e p u r p o s e s o f subparagraph (iii), t h e purchase is made on or after 1 January 2021 but not later than 31 December 2022;”;

(f)

in paragraph (t)—

(i)

in paragraph (a) of the proviso, by substituting for the words “31 December 2020” the words

“31 December 2022”; and

(ii)

in paragraph (b) of the proviso, by deleting the word “and” at the end of that paragraph;

(g)

in paragraph (u), by substituting for the full stop at the end of that paragraph the words “; and”; and

(h)

by inserting after paragraph (u) the following paragraph:

“(v) an amount limited to a maximum of two thousand and five hundred ringgit expended for each basis year for the years of assessment 2022 and 2023 by that individual for the payment of installation, rental, purchase including hire-purchase of equipment or subscription for use of electric vehicle charging facility for his own vehicle and not being used for the purposes of his own business as evidenced by receipts issued in respect of the payment on the amount expended.”.

Amendment of section 49