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MALAYSIA has finally reached the turning point of the Covid-19 pandemic. Despite the more optimistic outlook, any increase in tax revenue from the economic recovery will likely take time.
The country’s statutory debt limit, which has recently been raised to 65% of gross domestic product or GDP (from 60% previously), reflects that an expansionary budget is imminent.
The speed at which the Malaysian economy will turn around will depend on the tax measures the government chooses to implement, and Budget 2022 to be announced on Friday will be the key event to watch.
The theme of Budget 2022 will centre around the 3 Rs, namely Recovery, Resilience and Reform.
In the short term, it will be crucial to implement tax policies to reduce the financial burden on certain businesses, especially the smaller ones, to help them survive and weather the disruptions.
At the same time, a reform of the tax system will be necessary in the medium term for it to be a more robust and reliable source of revenue.
Unfortunately, the current tax system has leakages and too much tax is borne by a narrow base of compliant taxpayers. There is clearly a need in the medium term to broaden the tax base and plug the existing gaps.
Against the above backdrop, the following four tax measures may be considered in Budget 2022 to support Malaysia’s economic recovery:
> Reduce tax burden on MCO-affected industries
Property development, construction and tourism are some of the most affected sectors. Currently, Malaysian citizens are exempted from real property gains tax (RPGT) on gains from the disposal of residential property from June 1, 2020, but this expires on Dec 31, 2021.
To further encourage individuals to purchase residential property beyond Dec 31, 2021, purchasers should be given the assurance that any subsequent disposal, say over the next two years up to Dec 31, 2023, will not attract RPGT.
Any increase in demand would help revitalise the property development and construction sectors as well as help generate multiplier effects on increasing employment and stimulating the supporting industries.
In addition, a boost to the domestic tourism sector would be most welcomed. To promote domestic tourism, the double deduction currently available to hotel and tour companies for promotion expenses incurred outside Malaysia may be extended to expenses incurred in Malaysia.
Furthermore, to encourage greater use of hotel facilities and conference centres, businesses organising events such as annual dinners and conferences may be given a double deduction on expenses incurred in hotels or conference centres.
With greater economic activity in the property development, construction and tourism sectors, the potential for tax revenue in the longer term will increase.