Of books, tax relief and boosting reading culture

WHILE going through my documents for the tax filing exercise recently, I noticed a stack of receipts from bookshops and book fairs collected over the past year.

As someone who buys books regularly, sometimes spending between RM3,000 and RM5,000 annually, the exercise prompted a small realisation.

There was a time when books enjoyed their own tax relief category. Readers could claim up to RM1,000 for the purchase of books, journals and magazines. The policy reflected that books were not ordinary consumer goods but tools of education and intellectual development.

This dedicated category was gradually absorbed into a broader lifestyle relief with a combined ceiling of RM2,500. Books now compete with items such as smartphones, computers, sport equipment and Internet subscriptions under the same limit.

This shift appears somewhat puzzling when viewed against Malaysia’s progress in reading habits. Studies conducted by the National Library of Malaysia indicate that Malaysians now read an average of about 24 books annually. This represents a significant improvement from the early 2000s when the figure was reported to be around two books annually.

The same research suggests that a large majority of Malaysians now identify themselves as readers. Such progress deserves recognition, and policies that encourage reading should evolve alongside these encouraging developments.

Books today are not cheap. A single academic title can easily cost between RM60 and RM150 while specialised or imported works may cost more. Even general reading materials have become more expensive in recent years.

For academics, teachers, students and professionals who depend on books to remain informed in their fields, the former RM1,000 cap for book purchases can be reached very quickly.

The tax relief dedicated to books should be restored, maybe even expanded, to further strengthen Malaysia’s reading culture. A cap of perhaps RM2,000 or even RM3,000 for books would be more realistic today.

The government has introduced initiatives aimed at encouraging reading. Among them is the distribution of book vouchers for school and university students. These programmes deserve praise because they help cultivate reading habits among younger Malaysians and reduce the financial burden of purchasing books for educational purposes.

However, these initiatives mainly target individuals who are not yet taxpayers. Working adults, like teachers, lecturers, researchers and professionals, who continue to purchase books throughout their lives receive far less encouragement.

Supporting this group would reinforce the idea that reading should remain a lifelong habit rather than an activity limited to the classroom.

There are also practical issues related to claiming tax relief. The current system requires taxpayers to keep receipts for up to seven years in case of an audit. This can be difficult as paper receipts can fade, get damaged or are misplaced over time.

Two improvements could make the process easier. First, bookstore operators could enhance their existing mobile applications to include information on books purchased by their customers throughout the year. At the end of the year, users could download a clear purchase statement showing the total amount spent on books, similar to the annual statements provided by insurance companies.

At present, many bookstore apps focus mainly on collecting loyalty points or offering occasional discounts.

Second, the tax system itself could be upgraded to store supporting documents uploaded by taxpayers. Instead of requiring individuals to keep receipts for seven years, the system could securely retain these records.

Such a feature would benefit not only book purchases but also other deductible expenses such as medical bills and education-related payments.

ASSOC PROF DR NASIRIN ABDILLAH

Faculty of Film, Theatre and Animation

Universiti Teknologi MARA

Shah Alam