Malaysia's Prime Minister announced an MYR 40 billion relief package on 31 May 2021 in response to the continued impacts of the COVID-19 pandemic, the PEMERKASA+ (plus) package. The package provides various relief measures, including certain tax relief. One of the main tax measures is an extension by six months of the special deduction for taxpayers offering rental deductions to tenants of business premises. This includes that landlords of business premises that offer a reduction in rental payment to both SME and non-SME tenants until 31 December 2021 are allowed to claim a special deduction equivalent to the rental reduction...