KUALA LUMPUR - Tax exemption of up to RM1,000 for individuals who take Covid-19 screening tests including for personal, spouse or children are among the provisions under the Finance Bill 2021.
Deputy Finance Minister I Datuk Mohd Shahar Abdullah said this is contained in the amendments of the Income Tax Act 1967.
"The amendments are effective for the 2022 and 2023 year of assessment,” he said when tabling the Finance Bill 2021 for the second reading in the Dewan Rakyat yesterday.