Additional Lifestyle Relief for YA 2020 and 2021 (Personal Income Tax)

In order to curb the pandemic, the Malaysian government has introduced an additional lifestyle relief for Smart Phone, Tablet and Personel Computers. Effective Year of Assessment 2020 and Year of Assessment 2021, there are 2 types of lifestyle reliefs claimable:-

A. Lifestyle Relief : Books, Internet Subscription, Sports Equipment, Personal Computers, Smart Phones, Tablets and Gym Subscription. Limited to RM2,500

B. Additional Lifestyle Relief : Personal Computers, Smart Phones and Tablets. Limited to RM2,500 and purchase date from 1 June 2020 to 31 December 2021

In the Form B YA 2020 guidebook, it was clarified that the unclaimed / balance lifestyle relief for (B) above, can be transferrable. For instance:-

Question : Ah Beng bought a laptop for RM4,000 and a smartphone for RM2,000.

Answer : Ah Beng can claim the laptop under additional lifestyle relief (B) above. The balance unclaimable amount of RM1,500 [RM4,000 – RM2,500 = RM1,500] can be transferred to lifestyle relief (A) above.

Therefore, under (A), the amount claimable is RM1,500 (partial amount form the laptop) and RM2,000 (smartphone). However, in view of the fact that the maximum claimable amount is RM2,500, Balance RM1,500 is not claimable.

在年度2020和2021，个人所得税有两种生活减免可以索取：-

A. 生活减免：买书籍，互联网费用，运动器材，电脑，智能手机，平板电脑和健身房。最高金额RM2,500。

B. 额外生活减免: 电脑，智能手机和平板电脑。 最高金额RM2,500。只限于购买日期：2020年6月1日止2021年12月31日。

在税务局年度2020的指南内，就有提到额外没有索取的减免可以被转移。怎么说呢？举例

阿炳买了一台手提电脑 RM4,000和智能手机 RM2,000。

阿炳可以事先把手提电脑，用以上(B)来索取减免。额外没有索取完的RM1,500 [RM4,000 – RM2,500 = RM1,500] 金额，则可以转到(A）以上去。因此（A）减免便能提到最高 RM2,500 (RM1,500 + RM2,000 智能手机）。