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The following key measures were announced by the Prime Minister:
1. Further deduction for rental expense on premises and hostel for employees
Manufacturing companies and service companies related to manufacturing that participate in the Safe@Work initiative under the Ministry of International Trade and Industry (MITI) in relation to Standard Operating Procedure on preventive measures and case management through the creation of Safe Work Bubble will be given a further tax deduction for rental expenses on premises and hostel for employees.
2. Further tax deduction for employers on expenditure incurred on COVID-19
Double deduction is given to employers for expenses incurred on COVID-19 screening of its employees up to 31 December 2021.
3. Deferment of tax instalment payment for tourism sector
Deferment of tax instalment payments due during the period 1 April 2021 to 31 December 2021 for companies in the tourism sector and selected businesses such as cinemas and spas.
4. Extension of tax incentive for tour operators
Tax exemption on statutory income derived from domestic and group inclusive tours is extended up to year of assessment 2022.
5. Extension of service tax and tourism tax exemptions
Exemption of service tax on accommodation and related services provided by hotel and other accommodation operators is extended until 31 December 2021. Exemption of tourism tax on tourists who stay at accommodation premises provided by operators of accommodation premises is extended until 31 December 2021.
