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Based on the situation of this pandemic, it is better to continue the imposition of exemption tax until June 2021.

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This exemption of sales tax period can not be too long it will cause the income of government shortages.

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Start from 15 June 2020 to 31 December 2020

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Fully exemption for purchase locally assembled passenger cars and 50% exemption for purchase of imported passenger cars

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Home buyers can expect to save up to RM 24,000 and RM 12,500 in stamp duty on the transfer and loan agreement respectively

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For sale and purchase agreements signed between 1 June 2020 and 31 May 2021.

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For transfer instrument is limited to the first RM1 million of the house price, the loan agreement grants full stamp duty exemption.

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The developer will provide at least a 10% discoun.

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The stamp duty exemption will be given on the instruments of transfer and loan agreement for the purchase of residential homes priced between RM300,000 to RM2.5 million.

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Stamp duty exemption for purchase of residential homes

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The government should provide transport and travel guide other than accommodation. Moreover, the facilities must follow the tastes of tourists and the prices are reasonable so as not to burden them too much in terms of money.

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To ensure that the income of this sector will keep increase after this crisis

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Increase the income of this sector to reduce the burden to those people related to this sector

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From 1 July 2020 to 30 June 2021

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Extend to cover other basic items

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Start from 1 July 2020,

Income tax exemption and special individual income tax relief given to employees

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Income tax exemption rise to RM5,000 and Special individual income tax relief rise to RM2,500 on electronic device. Encourage employees to OPT for flexible work arrangements

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Any gift of electronic device by employers to employees is treated as perquisites to the employees and is taxable.

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Income tax exemption and relief for mobile phone, tablet and notebook. 

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Income tax exemption and relief for mobile phone, tablet and notebook. 

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Exemption of Tourism Tax will be given to all foreign tourists staying at any accommodation premises in Malaysia. These National Economic Recovery Plan initiatives are valid until 30 June 2021.

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Foreign tourists staying at paid accommodation in Malaysia are subject to pay a Tourism Tax of MYR10 per room per night effective from 1 September 2017.

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Exemption of Tourism Tax will be given to foreign tourists staying at any accommodation premises in Malaysia until 30 June 2021

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Exemption of Tourism Tax will be given to foreign tourists staying at any accommodation premises in Malaysia until 30 June 2021

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Boost domestic tourism businesses

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Reduce the burden of domestic travel

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Entrance fees paid for tourist attractions

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Accommodation fees paid for tourist fees paid for tourist accommodation premises registered with the Ministry of Tourism, Arts and Culture Malaysia; and

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Extension of the period for personal income tax relief for domestic travelling expenses

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Extension of the period for personal income tax relief for domestic travelling expenses

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The period (1 MAR 2020-31 AUG 2020) for claiming income tax relief of RM1,000 incurred on the following domestic travelling expenses

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There was no income tax relief for domestic travelling expenses.

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For expenses incurred between 1 SEP 2020 to 31 DEC 2021

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Extension of period for the above-mentioned income tax relief for tourism expenses to 31 December 2021.