Malaysia legislation
Section 9
Seksyen 9
Pindaan seksyen 46
(a)
dalam subperenggan (f)(iii)—
(i)
dengan menggantikan perkataan “years of assessment 2021 and 2022” dengan perkataan
“years of assessment 2022 and 2023”; dan
(ii)
dengan menggantikan perkataan “one thousand ringgit” dengan perkataan “two thousand ringgit”;
(b)
dengan menggantikan perenggan (h) dengan perenggan yang berikut:
“(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
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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);”;
(c)
dalam perenggan (n)—
(i)
dengan menggantikan perkataan “two hundred and fifty ringgit” dengan perkataan “three hundred and fifty ringgit”; dan
(ii)
dengan memasukkan selepas perkataan
“Employees Social Security Act 1969” perkataan
“or Employment Insurance System Act 2017
[Act 800]”;
(d)
dalam perenggan (c) proviso kepada perenggan (r), dengan menggantikan perkataan “years of assessment 2020
and 2021” dengan perkataan “years of assessment 2020
until 2023”;
(e)
dengan menggantikan perenggan (s) dengan perenggan yang berikut:
“(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
Kewangan 13
(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
(b)
f o r t h e p u r p o s e s o f s u b p a r a g r a p h
( i i i ) , the purchase is made on or after 1 January 2021 but not later than 31 December 2022;”;
(f)
dalam perenggan (t)—
(i)
dalam perenggan (a) proviso, dengan menggantikan perkataan “31 December 2020” dengan perkataan
“31 December 2022”; dan
(ii)
dalam perenggan (b) proviso, dengan memotong perkataan “and” di hujung perenggan itu;
(g)
dalam perenggan (u), dengan menggantikan noktah di hujung perenggan itu dengan perkataan “; and”; dan
(h)
dengan memasukkan selepas perenggan (u) perenggan yang berikut:
“(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.”.
Undang-Undang Malaysia 14
Akta 833
Pindaan seksyen 49