Section 14
Section 46 of the principal Act is amended—
(a)
in subsection (1)—
(i)
in paragraph (c), by substituting for the words
“five thousand ringgit” the words “eight thousand ringgit”;
(ii)
by substituting for paragraph (f) the following paragraph:
“(f) fees expended in that basis year by that individual on himself for—
(i)
any course of study up to tertiary level, other than a Masters or Doctorate degree, undertaken for the purpose of acquiring legal, accounting,
Islamic financing, technical, vocational, industrial, scientific or technological qualification or skill, in any institution or professional body in Malaysia recognized by the Government or approved by the
Minister;
(ii)
any course of study for a Masters or Doctorate degree undertaken for the purpose of acquiring any qualification or skill, in any institution or professional body in Malaysia recognized by the
Government or approved by the
Minister; or
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(iii)
any course of study undertaken for the purpose of upskilling or self-enhancement and that course is conducted by a body recognized by the Director General of Skills
Development under the National
Skills Development Act 2006
[Act 652], for the years of assessment 2021 and 2022, limited to a maximum amount of one thousand ringgit for each year of assessment, and the total deduction under this paragraph shall be subject to a maximum amount of seven thousand ringgit;”;
(iii)
in paragraph (g)—
(A)
in subparagraph (i), by deleting the word
“or” at the end of that subparagraph;
(B)
in subparagraph (ii), by substituting for the colon at the end of that subparagraph the words “; or”;
(C)
by inserting after subparagraph (ii) the following subparagraph:
“(iii) on himself, his wife or child for vaccination, or in the case of a wife, on herself, her husband or child for vaccination an amount limited to a maximum of one thousand ringgit:”;
(D)
in paragraph (b) of the proviso, by substituting for the words “six thousand ringgit; and” the words “eight thousand ringgit;”;
(E)
in subparagraph (c)(B) of the proviso, by inserting the word “and” at the end of that subparagraph; and
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(F)
by inserting after paragraph (c) of the proviso the following paragraph:
“(d) for the purposes of subparagraph (iii), the vaccinations which qualify for deduction are for:
(i)
pneumococcal;
(ii)
human papillomavirus
(HPV);
(iii)
influenza;
(iv)
rotavirus;
(v)
varicella;
(vi)
meningococcal;
(vii)
TDAP combination
(tetanus-diphtheria-acellular-pertussis); and
(viii)
Coronavirus Disease 2019 (COVID-19);”;
(iv)
in paragraph (h)—
(A)
by substituting for the words “five hundred ringgit” the words “one thousand ringgit”;
and
(B)
in the proviso, by substituting for the words “six thousand ringgit” the words
“eight thousand ringgit”;
(v)
in subparagraph (p)(i)—
(A)
by inserting after the word “purchase”
the words “or subscription”; and
(B)
by deleting the word “printed”;
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(vi)
in paragraph (c) of the proviso to paragraph (q), by deleting the word “and” at the end of that paragraph;
(vii)
in the proviso to paragraph (r)—
(A)
by deleting the word “and” at the end of paragraph (a);
(B)
by substituting for the full stop at the end of paragraph (b) the words “; and”; and
(C)
by inserting after paragraph (b) the following paragraph:
“(c) a further one thousand ringgit shall be allowed for the years of assessment 2020 and 2021;”; and
(viii)
by inserting after paragraph (r) the following paragraphs:
“(s) an amount limited to a maximum of one thousand ringgit expended or deemed expended under subsection (3) in respect of the payment for accommodation at the premises registered with the Commissioner of Tourism under the Tourism Industry
Act 1992 [Act 482] and entrance fee to a tourist attraction in that basis year by that individual as evidenced by receipts on the amount expended:
Provided that the payment is made on or after 1 March 2020 but not later than 31 December 2021;
(t)
an amount limited to a maximum of two thousand and five hundred ringgit expended or deemed expended under subsection (3) in that basis year by that individual for the purchase of
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a personal computer, smartphone or tablet (not being used for the purposes of his own business) for his own use or for the use of his wife or child, or in the case of a wife, for her own use or for the use of her husband or child as evidenced by receipts issued in respect of the purchase and the deduction under this paragraph shall be additional to any deduction under paragraph (p):
Provided that—
(a)
the purchase is made on or after 1 June 2020 but not later than 31 December 2020; and
(b)
the total amount of deduction under this paragraph shall exclude the amount deducted under paragraph (p); and
(u)
an amount limited to a maximum of five hundred ringgit expended or deemed expended under subsection (3) in that basis year by that individual—
(i)
for the purchase of sports equipment for any sports activity as defined under the Sports Development
Act 1997 [Act 576] (excluding motorized two-wheel bicycles);
(ii)
for the payment of rental or entrance fee to any sports facility; and
(iii)
for the payment of registration fee for any sports competition where the organizer is approved and licensed by the Commissioner of Sports under the Sports Development
Act 1997,
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for his own use or under his name or for the use of or under the name of his wife or child, or in the case of a wife, for her own use or under her name or for the use of or under the name of her husband or child as evidenced by receipts issued in respect of the purchase or payment, as the case may be, and the deduction under this paragraph shall be additional to any deduction under paragraph (p):
Provided that the total amount of deduction under this paragraph shall exclude the amount deducted under paragraph (p).”; and
(b)
in subsection (3), by substituting for the words “and (r)”
the words “, (r), (s), (t) and (u)”.