{"id":5129,"date":"2021-06-04T05:35:48","date_gmt":"2021-06-04T05:35:48","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=3067"},"modified":"2021-06-04T05:35:48","modified_gmt":"2021-06-04T05:35:48","slug":"additional-lifestyle-relief-for-ya-2020-and-2021-personal-income-tax","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/additional-lifestyle-relief-for-ya-2020-and-2021-personal-income-tax\/","title":{"rendered":"Additional Lifestyle Relief for YA 2020 and 2021 (Personal Income Tax)"},"content":{"rendered":"<p>[vc_row][vc_column width=&#8221;1\/2&#8243;][vc_column_text]<\/p>\n<div class=\"kvgmc6g5 cxmmr5t8 oygrvhab hcukyx3x c1et5uql ii04i59q\">\n<div dir=\"auto\">\n<div class=\"\" data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\"><span data-offset-key=\"712l6-0-0\">\u2693 Additional Lifestyle Relief for Smart Phone, Tablet, and Personal Computers: Unclaimed amount transferrable? <\/span><\/div>\n<\/div>\n<\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\"><\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\">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:-<\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\"><\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\">A. Lifestyle Relief : Books, Internet Subscription, Sports Equipment, Personal Computers, Smart Phones, Tablets and Gym Subscription. Limited to RM2,500<\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\"><\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\">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<\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\"><\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\">In the <a href=\"http:\/\/www.hasil.gov.my\/pdf\/pdfam\/Explanatory_Notes_B2020_2.pdf\">Form B YA 2020 guidebook<\/a>, it was clarified that the unclaimed \/ balance lifestyle relief for (B) above, can be transferrable. For instance:-<\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\"><\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\"><strong>Case Study 1<\/strong><\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\">Question : Ah Beng bought a laptop for RM4,000 and a smartphone for RM2,000.<\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\"><\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\">Answer : Ah Beng can claim the laptop under additional lifestyle relief (B) above. The balance unclaimable amount of RM1,500 [RM4,000 &#8211; RM2,500 = RM1,500] can be transferred to lifestyle relief (A) above.<\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\">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.<\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\"><\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\"><\/div>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<div class=\"kvgmc6g5 cxmmr5t8 oygrvhab hcukyx3x c1et5uql ii04i59q\">\n<div dir=\"auto\">\n<div class=\"\" data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\"><span data-offset-key=\"712l6-0-0\">\u2693 Additional Lifestyle Relief for Smart Phone, Tablet, and Personal Computers: Unclaimed amount transferrable? <\/span><\/div>\n<\/div>\n<\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\"><\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\">\u5728\u5e74\u5ea62020\u548c2021\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u6709\u4e24\u79cd\u751f\u6d3b\u51cf\u514d\u53ef\u4ee5\u7d22\u53d6\uff1a-<\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\"><\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\">A. \u751f\u6d3b\u51cf\u514d\uff1a\u4e70\u4e66\u7c4d\uff0c\u4e92\u8054\u7f51\u8d39\u7528\uff0c\u8fd0\u52a8\u5668\u6750\uff0c\u7535\u8111\uff0c\u667a\u80fd\u624b\u673a\uff0c\u5e73\u677f\u7535\u8111\u548c\u5065\u8eab\u623f\u3002\u6700\u9ad8\u91d1\u989dRM2,500\u3002<\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\"><\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\">B. \u989d\u5916\u751f\u6d3b\u51cf\u514d: \u7535\u8111\uff0c\u667a\u80fd\u624b\u673a\u548c\u5e73\u677f\u7535\u8111\u3002 \u6700\u9ad8\u91d1\u989dRM2,500\u3002\u53ea\u9650\u4e8e\u8d2d\u4e70\u65e5\u671f\uff1a2020\u5e746\u67081\u65e5\u6b622021\u5e7412\u670831\u65e5\u3002<\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\"><\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\">\u5728\u7a0e\u52a1\u5c40\u5e74\u5ea62020\u7684\u6307\u5357\u5185\uff0c\u5c31\u6709\u63d0\u5230\u989d\u5916\u6ca1\u6709\u7d22\u53d6\u7684\u51cf\u514d\u53ef\u4ee5\u88ab\u8f6c\u79fb\u3002\u600e\u4e48\u8bf4\u5462\uff1f\u4e3e\u4f8b<\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\"><\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\"><strong>\u6848\u4f8b1<\/strong><\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\">\u963f\u70b3\u4e70\u4e86\u4e00\u53f0\u624b\u63d0\u7535\u8111 RM4,000\u548c\u667a\u80fd\u624b\u673a RM2,000\u3002<\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\"><\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\">\u963f\u70b3\u53ef\u4ee5\u4e8b\u5148\u628a\u624b\u63d0\u7535\u8111\uff0c\u7528\u4ee5\u4e0a(B)\u6765\u7d22\u53d6\u51cf\u514d\u3002\u989d\u5916\u6ca1\u6709\u7d22\u53d6\u5b8c\u7684RM1,500 [RM4,000 &#8211; RM2,500 = RM1,500] \u91d1\u989d\uff0c\u5219\u53ef\u4ee5\u8f6c\u5230(A\uff09\u4ee5\u4e0a\u53bb\u3002\u56e0\u6b64\uff08A\uff09\u51cf\u514d\u4fbf\u80fd\u63d0\u5230\u6700\u9ad8 RM2,500 (RM1,500 + RM2,000 \u667a\u80fd\u624b\u673a\uff09\u3002<\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\"><\/div>\n<div data-block=\"true\" data-editor=\"4e2bu\" data-offset-key=\"9ufc2-0-0\"><\/div>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_column_text]<iframe style=\"border: none; overflow: hidden;\" src=\"https:\/\/www.facebook.com\/plugins\/post.php?href=https%3A%2F%2Fweb.facebook.com%2FANCGroupConsultants%2Fposts%2F4523184794376431&amp;show_text=true&amp;width=500\" width=\"500\" height=\"727\" frameborder=\"0\" scrolling=\"no\" allowfullscreen=\"allowfullscreen\"><\/iframe>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=&#8221;1\/2&#8243;][vc_column_text] \u2693 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 [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[33,42],"tags":[40,49,51],"class_list":["post-5129","post","type-post","status-publish","format-standard","hentry","category-publication","category-taxation","tag-employment","tag-individual-income-tax","tag-51"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Additional Lifestyle Relief for YA 2020 and 2021 (Personal Income Tax) - ANC Group<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ancgroup.biz\/cn\/additional-lifestyle-relief-for-ya-2020-and-2021-personal-income-tax\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Additional Lifestyle Relief for YA 2020 and 2021 (Personal Income Tax) - ANC Group\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column width=&#8221;1\/2&#8243;][vc_column_text] \u2693 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 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ancgroup.biz\/cn\/additional-lifestyle-relief-for-ya-2020-and-2021-personal-income-tax\/\" \/>\n<meta property=\"og:site_name\" content=\"ANC Group\" \/>\n<meta property=\"article:published_time\" content=\"2021-06-04T05:35:48+00:00\" \/>\n<meta name=\"author\" content=\"hazelien\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"hazelien\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/ms\\\/additional-lifestyle-relief-for-ya-2020-and-2021-personal-income-tax\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/ms\\\/additional-lifestyle-relief-for-ya-2020-and-2021-personal-income-tax\\\/\"},\"author\":{\"name\":\"hazelien\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/edc05d3cf1a4bace73d6fae8bd2cbbf0\"},\"headline\":\"Additional Lifestyle Relief for YA 2020 and 2021 (Personal Income Tax)\",\"datePublished\":\"2021-06-04T05:35:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/ms\\\/additional-lifestyle-relief-for-ya-2020-and-2021-personal-income-tax\\\/\"},\"wordCount\":266,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"keywords\":[\"Employment\",\"Individual Income Tax\",\"\u8f7b\u6dde\u804a\u7a0e\"],\"articleSection\":[\"Publication\",\"Taxation\"],\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/ancgroup.biz\\\/ms\\\/additional-lifestyle-relief-for-ya-2020-and-2021-personal-income-tax\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/ms\\\/additional-lifestyle-relief-for-ya-2020-and-2021-personal-income-tax\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/ms\\\/additional-lifestyle-relief-for-ya-2020-and-2021-personal-income-tax\\\/\",\"name\":\"Additional Lifestyle Relief for YA 2020 and 2021 (Personal Income Tax) - 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