⚓ Additional Lifestyle Relief for Smart Phone, Tablet, and Personal Computers: Unclaimed amount transferrable?
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:-
Case Study 1
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.