Section 14 — FINANCE ACT 2020

(a)

dalam subseksyen (1)—

(i)

dalam perenggan (c), dengan menggantikan perkataan “five thousand ringgit” dengan perkataan

“eight thousand ringgit”;

(ii)

dengan menggantikan perenggan (f) dengan perenggan yang berikut:

“(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;

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(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

(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)

dalam perenggan (g)—

(A)

dalam subperenggan (i), dengan memotong perkataan “or” di hujung subperenggan itu;

(B)

dalam subperenggan (ii), dengan menggantikan noktah bertindih di hujung subperenggan itu dengan perkataan “; or”;

(C)

dengan memasukkan selepas subperenggan (ii)

subperenggan yang berikut:

“(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:”;

Kewangan 15

(D)

dalam perenggan (b) proviso, dengan menggantikan perkataan “six thousand ringgit; and” dengan perkataan

“eight thousand ringgit;”;

(E)

dalam subperenggan (c)(B) proviso, dengan memasukkan perkataan “and”

di hujung subperenggan itu; dan

(F)

dengan memasukkan selepas perenggan (c)

proviso perenggan yang berikut:

“(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)

dalam perenggan (h)—

(A)

dengan menggantikan perkataan

“five hundred ringgit” dengan perkataan

“one thousand ringgit”; dan

(B)

dalam proviso, dengan menggantikan perkataan “six thousand ringgit” dengan perkataan “eight thousand ringgit”;

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(v)

dalam subperenggan (p)(i)—

(A)

dengan memasukkan selepas perkataan

“purchase” perkataan “or subscription”;

dan

(B)

dengan memotong perkataan “printed”;

(vi)

dalam perenggan (c) proviso kepada perenggan (q), dengan memotong perkataan “and” di hujung perenggan itu;

(vii)

dalam proviso kepada perenggan (r)—

(A)

dengan memotong perkataan “and”

di hujung perenggan (a);

(B)

dengan menggantikan noktah di hujung perenggan (b) dengan perkataan “; and”;

dan

(C)

dengan memasukkan selepas perenggan (b)

perenggan yang berikut:

“(c) a further one thousand ringgit shall be allowed for the years of assessment 2020 and 2021;”;

dan

(viii)

dengan memasukkan selepas perenggan (r)

perenggan yang berikut:

“(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

Kewangan 17

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 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);

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(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, 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).”; dan

(b)

dalam subseksyen (3), dengan menggantikan perkataan

“and (r)” dengan perkataan “, (r), (s), (t) and (u)”.

Pindaan seksyen 47