|Economy||Measure Code||Measure||Currency Code||Amount (Local)||Amount (USD)||Source||Post Date||Details|
|Brunei Darussalam||05||05 - Health and income support||BND||IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accesed 14 April 2020).|
|Brunei Darussalam||05A||05A - Health support||BND|
|Brunei Darussalam||05B||05B - Income support||BND|
|Brunei Darussalam||05B1||05B1 - Tax and contribution deferrals and policy changes||BND||IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accesed 14 April 2020).||
The fiscal measures include amongst others, the deferment of payments on Employees Trust Fund (TAP) and Supplementary Contributory Pension (SCP) contributions, discounts on corporate income taxes, rents and utilities.
|Brunei Darussalam||05B2||05B2 - Tax and contribution rates reduction||BND||IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accesed 14 April 2020).||
All bank fees and charges (except third party charges) that are related to trade and payments of transactions in affected sectors mentioned in Measure 3 will be waived for a period of six months;
|Brunei Darussalam||05B3||05B3 - Subsidies to individuals and households||BND|
|Brunei Darussalam||05B4||05B4 - Subsidies to businesses||BND||
No amount/estimate: Effective April 1 for six months, an interim fiscal package has been deployed to support SMEs and self-employed groups in sectors such as tourism, hospitality, transport and restaurants.
|Brunei Darussalam||05B5||05B5 - Indirect income support||BND|
|Brunei Darussalam||05B6||05B6 - No breakdown (income support)||BND|
|Brunei Darussalam||05C||05C - No breakdown (health and income support)||BND|
|Cambodia||05||05 - Health and income support||KHR||851,712,272,727||210,000,000|
|Cambodia||05A||05A - Health support||KHR||243,346,363,636||60,000,000||IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 24 July 2020).||
April 2020, Additional fiscal resources to the health sector of around USD60 million are expected.
|Cambodia||05B||05B - Income support||KHR||608,365,909,091||150,000,000|
|Cambodia||05B1||05B1 - Tax and contribution deferrals and policy changes||KHR||Eurocham Cambodia. https://www.eurocham-cambodia.org/post/803/Unofficial-Translation-7th-Round-of-Economic-Mitigation-Measures-in-the-Context-of-the-COVID-19-Crisis (accessed 5 January 2021).||
No amount/estimate: (i) February 2020, Deferral of comprehensive tax audits for the entire 2020 for hotels and guesthouse businesses in Siem Reap Province; (ii) 23 December 2020, The government announced the deferral of compulsory payment of Social Security Fund in occupational risk and healthcare sector during the period of business suspension; (iii) 23 December 2020, The government announced to delay the payment of owed amount of the civil aviation fees until March 2021 while permitting those airlines companies to pay the owed amount in installments after the delayed period.
|Cambodia||05B2||05B2 - Tax and contribution rates reduction||KHR||Ministry of Economy and Finance documents: IBFD, 27-02-2020, Letter No. 1313 MEF dated 25/02/2020; Instruction No. 002 MEF dated 25/02/2020; Letter No. 1313 MEF dated 25/02/2020Instruction No. 002 MEF dated 25/02/2020; Letter No. 1313 MEF dated 25/02/2020Instruction No. 002 MEF dated 25/02/2020. https://www.dfdl.com/resources/legal-and-tax-updates/cambodia-update-relief-provided-for-businesses-affected-by-covid-19-and-eba/ (accessed 30 April 2020); Eurocham Cambodia. https://www.eurocham-cambodia.org/post/803/Unofficial-Translation-7th-Round-of-Economic-Mitigation-Measures-in-the-Context-of-the-COVID-19-Crisis (accessed 5 January 2021).||
No amount/estimate: (i) February 2020, Temporary tax break for registered enterprises in the tourism and garment/footwear and bag manufacturing sectors. April 2020, Support to tourism sector, i.e. exemption from all monthly taxes for two months (June to July 2020) for hotels, guesthouses, restaurants and travel agencies registered with the General Department of Taxation, and whose business activities are operated in Phnom Penh, Siem Reap, Preah Sihanouk, Kep, Kampot, Bavet city, and Poipet city. 31 July 2020, Continued support to the aforementioned businesses through tax exemption. 1 October 2020, the measure is extended until December 2020. On 23 December 2020, the government announced that it will continue to exempt all monthly taxes for the aforementioned businesses until March 2021; (ii) Waiving of CIT for 4 months from February to May 2020 for hotels and guesthouse businesses operating in Siem Reap Province (tourist town); (iii) Waiving of transfer tax for any purchases below USD70,000 from licenced property developers effective for one year (February 2020 to January 2021). On 23 December 2020, the government announced the continued exemption of stamp tax for houses valued at or less than USD70,000 until December 2021; (iv) April 2020, Exemption of all airlines registered in Cambodia from minimum tax for two more months from June to July 2020. 31 July 2020, Measure is extended until September 2020. 1 October 2020, The government announced to extend the measure until December 2020. On 23 December 2020, the government announced the continued exemption of minimum tax for the airline companies registered in Cambodia until March 2021; (v) 30 December 2020, Exemption on patent tax and signage tax for travel agencies and operators in other tourism-related industries. The taxpayers are still obligated to do patent renewal (See Measure 10: No breakdown); (vi) No amount/estimate: May 26, Loosen the application of withholding tax for local and overseas lenders by about 5% to 10%. On 23 December 2020, the government announced the reduction of withholding tax rate to 5% in 2021 (10% in 2022) on interest payments for the new borrowings (10% in 2021 for existing borrowings) by banks and MFIs from both resident or non-resident lenders.
|Cambodia||05B3||05B3 - Subsidies to individuals and households||KHR||202,788,636,364||50,000,000||RGC. http://auschamcambodia.com/wp-content/uploads/2020/05/fourth-round-of-stimulus-measures.pdf (accessed 11 June 2020); Australian Embassy in Cambodia. https://cambodia.embassy.gov.au/files/penh/20200624-Media-Release-Australia-and-Germany-support-historic-cash-transfer-English.pdf (accessed 26 June 2020); RGC. https://pressocm.gov.kh/en/archives/66499 (accessed 1 July 2020); RGC. https://bit.ly/3kmSOMU (accessed 04 August 2020); EuroCham Cambodia. https://bit.ly/3dOZD6U (accessed 22 October 2020); Eurocham Cambodia. https://www.eurocham-cambodia.org/post/803/Unofficial-Translation-7th-Round-of-Economic-Mitigation-Measures-in-the-Context-of-the-COVID-19-Crisis (accessed 5 January 2021).||
No amount/estimate: 24 June 2020, The Royal Government introduced the "Cash Transfer Program for Poor and Vulnerable Households during COVID-19" with support from international donors. The monthly spending for this assistance program is approximately KHR100 billion (or about USD25 million) and will run for two months in the first round (June and July). 31 July 2020, Implement Cash Assistance Programmes for the poor and vulnerable families amid COVID-19 pandemic until September 2020. 1 October 2020, Continue to roll out the cash relief program for poor and vulnerable families during the impact of the COVID-19 pandemic for three more months from October to December 2020. On 23 December 2020, the government announced that it will continue to roll the program until March 2021.
|Cambodia||05B4||05B4 - Subsidies to businesses||KHR||Eurocham Cambodia. https://www.eurocham-cambodia.org/post/803/Unofficial-Translation-7th-Round-of-Economic-Mitigation-Measures-in-the-Context-of-the-COVID-19-Crisis (accessed 5 January 2021).||
23 December 2020. The Government of Cambodia will continue to provide financial support (USD40 per month for each worker) in the garment/textile, footwear, travel accessory, bag and tourism industries (e.g., hotels, guesthouses, restaurants, and travel agents) until March 2021 [update].
|Cambodia||05B5||05B5 - Indirect income support||KHR||405,577,272,727||100,000,000||RGC. http://auschamcambodia.com/wp-content/uploads/2020/05/fourth-round-of-stimulus-measures.pdf (accessed 11 June 2020)||
26 May 2020, Extend the coverage and amount of the budget for the “cash for work program” in 2020 to USD100 million to absorb the labor force who have lost employment from the factories/enterprises and returned home from the foreign countries, to support the local people’s living standards, and to bring about socioeconomic achievements through the construction of small local physical infrastructures to enhance the agricultural and economic sectors.
|Cambodia||05B6||05B6 - No breakdown (income support)||KHR|
|Cambodia||05C||05C - No breakdown (health and income support)||KHR|
|Indonesia||05||05 - Health and income support||IDR||576,333,200,000,000||37,930,198,453|
|Indonesia||05A||05A - Health support||IDR||81,100,000,000,000||5,337,431,705||IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 27 May 2020). MOF (as of June 4). OECD. http://www.oecd.org/coronavirus/en/ (accessed 5 May 2020). WTO. https://www.wto.org/english/tratop_e/covid19_e/trade_related_goods_measure_e.htm (accessed 21 May 2020).||
The stimulus packages rolled out by the government includes support to the health care sector to boost testing and treatment capability for COVID-19 cases: (i) 13 March 2020, the second fiscal package includes incentives for medical staff dealing with COVID-19 (IDR15 million to medical specialists, IDR 10 million to physicians and dentists, IDR7.5 million to nurses and IDR5 million to other medical staff members; IDR300 million in case of death of a medical worker) for a budget of IDR6.1 trillion; (ii) 31 March 2020, Under the third fiscal package, authorities announced an additional IDR75 trillion for healthcare; (iii) 13 May 2020, See (ii) under Measure 5B1. All amounts reflected under Measure 5B6.
|Indonesia||05B||05B - Income support||IDR||495,233,200,000,000||32,592,766,747|
|Indonesia||05B1||05B1 - Tax and contribution deferrals and policy changes||IDR||OECD. http://www.oecd.org/coronavirus/en/ (accessed 5 May 2020). WTO. https://www.wto.org/english/tratop_e/covid19_e/trade_related_goods_measure_e.htm (accessed 21 May 2020) MOF. https://kemnaker.go.id/news/detail/pemerintah-terbitkan-pp-relaksasi-iuran-bpjs-ketenagakerjaan (accessed 17 September 2020).||
No amount/estimate: (i) The government announced plans to reduce the number of restricted import goods by up to 50 percent on steel producers, and their derivatives, strategic food products (manufacturing industry inputs); horticultural commodities; animals & animal products; medicine, medicinal ingredients food; (ii) 13 May 2020, Postponing the payment of excise duties on imports of certain goods and temporary elimination of import tariffs, VAT and income taxes on certain medical and pharmaceutical products used in the treatment of COVID-19; (iii) No amount/estimate: 9 September 2020, The President issued Government Regulation No. 49 easing social security regulations for members by extending deadlines and reducing the amounts for certain contributions.
|Indonesia||05B2||05B2 - Tax and contribution rates reduction||IDR||MOF. https://www.kemenkeu.go.id/publikasi/berita/ini-cara-agar-umkm-bisa-mengajukan-pembebasan-pph-final-0-5/ (accessed 25 June 2020). Reuters. https://www.reuters.com/article/us-health-coronavirus-indonesia-taxbreak/indonesia-gives-tax-break-to-makers-of-personal-protective-equipment-idUSKBN23Q1KN?il=0 (accessed 19 June 2020). MOF. https://www.kemenkeu.go.id/publikasi/berita/pp-292020-memberi-5-fasilitas-pajak-penghasilan-di-masa-pandemi/ (accessed 3 July 2020). MOF. https://www.kemenkeu.go.id/publikasi/berita/pph-badan-untuk-perusahaan-publik-bisa-turun-19-jika-memenuhi-persyaratan-ini/ (accessed 3 July 2020). MOF. https://kemnaker.go.id/news/detail/pemerintah-terbitkan-pp-relaksasi-iuran-bpjs-ketenagakerjaan (accessed 17 September 2020). Ministry of Industry. https://kemenperin.go.id/artikel/21998/Dongkrak-Daya-Beli,-Menperin-Usulkan-Pajak-Mobil-Baru-0-Persen (accessed 17 September 2020).||
No amount/estimate: (i) 17 June 2020, Final income tax exemption of 0.5% of the gross circulation borne by the government for April to September 2020 for MSMEs conditional on gross income not exceeding IDR4.6 billion a year; (ii) 19 June 2020, Authorities announced a taxbreak for manufacturers of personal protective equipment and household antiseptic products by offsetting 30% of production costs between March and September 2020 against taxable income; (iii) No amount/estimate: 25 June 2020, A series of tax incentives and relief measures for producers of medical devices, taxpayer contributions to COVID-19 relief efforts, any income from government compensation, incentives and leases paid to those involved in handling COVID-19 efforts, and on the buyback of exchange-traded shares of WP Limited Companies; (iv) No amount/estimate: 29 June 2020, Corporate income tax discounts for publicly listed companies: 19% in the tax year 2020 and 2021, and 17% in the 2022 tax year; conditional on certain ownership criteria; (v) No amount/estimate: 9 September 2020, The President issued Government Regulation No. 49 easing social security regulations for members by extending deadlines and reducing the amounts for certain contributions; (vi) No amount/estimate: 14 September 2020, The Ministry of Industry proposed a 0% tax on car purchases to support the recovery of the automotive industry.
|Indonesia||05B3||05B3 - Subsidies to individuals and households||IDR||MOF. https://www.kemenkeu.go.id/publikasi/berita/presiden-luncurkan-bantuan-subsidi-gaji-pekerja/ (accessed 28 August 2020).||
No amount/estimate: 27 August 2020, The President announced an expanded wage subsidy program targeting 15.7 million workers earning under IDR5 million and are compliant with mandated social security contributions.
|Indonesia||05B4||05B4 - Subsidies to businesses||IDR||31,133,200,000,000||2,048,968,296||MOF. https://www.kemenkeu.go.id/publikasi/berita/bumn-juga-masuk-program-pemulihan-ekonomi-nasional/ (accessed 22 May 2020). Ministry of Finance. https://www.kemenkeu.go.id/publikasi/berita/pmk-652020-harapan-bagi-umkm-bertahan-dengan-subsidi-bunga-pemerintah/ (accessed 25 June 2020). Ministry of Finance. https://www.kemenkeu.go.id/publikasi/berita/pemerintah-siapkan-subsidi-bunga-umkm-total-rp35-2-triliun/ (accessed 25 June 2020). MOF. https://www.kemenkeu.go.id/publikasi/berita/menkeu-tempatkan-rp30-triliun-di-bank-himbara-di-tahap-pertama/ (accessed 3 July 2020). MOF. https://www.kemenkeu.go.id/publikasi/berita/dukung-pen-melalui-umi-pip-tandatangani-akad-pembiayaan-baru-dengan-pt-pegadaian-senilai-rp400-miliar/ (accessed 3 July 2020). MOF. https://www.kemenkeu.go.id/publikasi/berita/pmk-85pmk052020-mempermudah-umkm-mendapat-keringanan-subsidi-bunga/ (accessed 16 July 2020). MOF. https://www.kemenkeu.go.id/publikasi/berita/djkn-sederhanakan-proses-bisnis-dan-sesuaikan-tarif-pemanfaatan-bmn-lewat-pmk-1152020/ (accessed 24 September 2020).||
(i) 19 May 2020, The Ministry of Finance will provide subsidies, compensation, State Capital Inclusion, and bailout fund to maintain the sustainability of state-owned enterprises (SOEs) under the expanded fiscal package announced in 19 May 2020 in Measure 5. Total government support to SOEs is IDR104.38 trillion for Above The Line funds and IDR44.92 trillion for Below The Line funds; (ii) 18 June 2020, IDR10 billion interest rate subsidy for MSMEs in as part of the National Economic Recovery Program; (iii) 19 June 2020, IDR35.2 trillion in interest rate subsidies for banks and non-bank financial institutions as part of the National Economic Recovery Program; (iv) 24 June 2020, IDR30 trillion allocated to HIMBARA (State-owned Banks Association) for lending and interest subsidies to MSMEs; (v) 25 June 2020, IDR1.088 trillion in financing for ultra micro loans (UMi) through financial institutions UMi financing channels of which IDR400 billion is earmarked for PT Pegadian (state-owned pawnbroker); (vi) 14 July 2020, Interest subsidy and loan principal payment relief scheme for MSMEs as part of the Nationa Economic Recovery (PEN) program involving a total amount of INR 35.28 trillion for 60.66 million accounts; (vii) 18 September 2020, The Ministry of Finance decreased lease charges on state-owned property for certain businesses.
|Indonesia||05B5||05B5 - Indirect income support||IDR|
|Indonesia||05B6||05B6 - No breakdown (income support)||IDR||464,100,000,000,000||30,543,798,452||IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 27 May 2020). MOF (as of June 4). Ministry of Tourism. https://www.kemenparekraf.go.id/post/siaran-pers-pemerintah-segera-salurkan-dana-hibah-pariwisata-sebesar-rp33-triliun (accessed 29 October 2020). KPMG. https://bit.ly/3adn8Xp (accessed 15 December 2020). Indonesia News Gazette. https://bit.ly/3gM2AGO (accessed 15 December 2020). Ministry of Energy and Mineral Resources. https://www.esdm.go.id/id/media-center/arsip-berita/pelanggan-stimulus-keringanan-tagihan-listrik-bantu-kami-di-tengah-pandemi (accessed 27 January 2021).||
In addition to the first two fiscal packages amounting to IDR33.2 trillion, the government announced a major stimulus package of IDR405 trillion on 31 March 2020, including IDR255 trillion in additional spending and tax reliefs, which was further expanded to IDR641 trillion on 19 May 2020. As of 4 June 2020, the government's fiscal package amounted to IDR677.2 trillion according to the Ministry of Finance. On 16 June 2020, the package was increased to IDR695.2 trillion (https://bit.ly/3adn8Xp), of which IDR440 trillion has been utilized as of 2 December 2020 according to the Finance Ministry (https://bit.ly/3gM2AGO). The stimulus packages comprise (i) support to the health care sector to boost testing and treatment capability for COVID-19 cases; (ii) increased benefits and broader coverage of existing social assistance schemes to low-income households such as food aid, conditional cash transfers, and electricity subsidy; (iii) expanded unemployment benefits, including for workers in the informal sector; (iv) tax reliefs, including for the tourism sector and individuals (with an income ceiling); and (v) permanent reductions of the corporate income tax rate from 25% to 22% in 2020−21 and 20% starting in 2022; (vi) 13 October 2020, IDR3.3 trillion in grant money from the earlier National Economic Recovery Program for distribution to local governments and hard-hit enterprises in tourism and creative industries; (vi) 22 January 2021, The Government extended the electricity bill relief subsidy for vulnerable social, industrial, and commercial sectors to end-March 2021 [update].
|Indonesia||05C||05C - No breakdown (health and income support)||IDR|
|Lao PDR||05||05 - Health and income support||LAK||70,000,000,000||7,869,126|
|Lao PDR||05A||05A - Health support||LAK||30,000,000,000||3,372,483||IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 12 April 2020, 9 July 2020).||
May 2020, LAK30 billion has been allocated for prevention and control. As of 1 July 2020, an additional budget request of LAK23.98 billion for rapid procurement of protective and medical equipment from State Budget was under process.
|Lao PDR||05B||05B - Income support||LAK||40,000,000,000||4,496,644|
|Lao PDR||05B1||05B1 - Tax and contribution deferrals and policy changes||LAK||IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 7 May 2020).||
No amount/estimate: April 2020, Recent mitigation policies include: (i) deferring tax collection from tourism-related businesses for 3 months, (ii) postponing mandatory contribution to social security by affected businesses for 3 months, and (iii) extending the submission of the 2019 financial report (annual tax filing) by 1 month and road tax payment by 3 months.
|Lao PDR||05B2||05B2 - Tax and contribution rates reduction||LAK||IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 7 May 2020).||
No amount/estimate: April 2020, Recent mitigation policies include: (i) income tax exemption for both civil servants and employees of the private sector with income less than LAK5 million per month for 3 months, and (ii) profit tax exemption for microenterprises with annual income between LAK50–LAK400 million for 3 months, (iii) duty fee exemption for imports of goods to be used toward the outbreak.
|Lao PDR||05B3||05B3 - Subsidies to individuals and households||LAK||40,000,000,000||4,496,644||IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 7 May 2020).||
May 2020, The government has agreed with an allowance of LAK500,000 per worker who currently participates in the Social Security Scheme. Of the 170,000 members, close to 80,000 will benefit from this scheme through June 2020 (Note that the estimated amount is LAK40 billion).
|Lao PDR||05B4||05B4 - Subsidies to businesses||LAK|
|Lao PDR||05B5||05B5 - Indirect income support||LAK|
|Lao PDR||05B6||05B6 - No breakdown (income support)||LAK|
|Lao PDR||05C||05C - No breakdown (health and income support)||LAK|
|Malaysia||05||05 - Health and income support||MYR||113,068,100,000||26,320,615,485|
|Malaysia||05A||05A - Health support||MYR||6,400,000,000||1,489,827,273||Prime Minister's Office of Malaysia. https://www.pmo.gov.my/wp-content/uploads/2020/04/Booklet-PRIHATIN-EN.pdf (accessed 19 April 2020); World Trade Organization (WTO). https://www.wto.org/english/tratop_e/covid19_e/trade_related_goods_measure_e.htm (accessed 19 April 2020); Ministry of Finance. https://penjana.treasury.gov.my/pdf/PENJANA-Booklet-En-v3.pdf (accessed 26 June 2020); Prime Minister's Office of Malaysia. https://www.pmo.gov.my/2021/01/special-announcement-on-the-perlindungan-ekonomi-rakyat-malaysia-permai-assistance-package/ (accessed 21 January 2021).||
(i) 27 March 2020 in PRIHATIN: (a) To curb the spread of COVID-19 outbreak, the Government announced an allocation of MYR500 million to the Ministry of Health (MOH). This allocation is to purchase medical apparatus such as ventilators and ICU equipment, personal protective equipment (PPE) for public medical personnel as well as laboratory requirements for testing COVID-19; and (b) The Government is also allocating an additional MYR1 billion to purchase equipment and services, which include obtaining medical expertise from private healthcare service providers to contain the outbreak; (ii) June 5 in Short-term National Economic Recovery Plan or PENJANA: (a) The government will double the existing allocation for the PEKA B40 Programme to a total of MYR100 million (amount is MYR50 million only) in order to fund health screening, medical device assistance, cancer treatment incentives, and subsidy for transportation for health for the B40 group; and (b) Tax relief for COVID-19 related expenses, amounting to MYR600 million, to encourage businesses to adapt to new norms and adhere to SOPs: extend the period and expand the scope of expenses allowed as tax deduction or capital allowance for COVID-19’s prevention, including COVID-19 testing and purchase of PPE and thermal scanners; (iii) 18 January 2021 in PERMAI: (a) MYR1 billion for supplies, including additional reagents and screening kits as well as PPE equipment, specifically for healthcare frontliners; (b) MYR3 billion for the COVID-19 Vaccination Programme; (c) MYR150 million for the recruitment of additional 3,500 healthcare personnel who will start working at the end of January 2021. The government will increase the recruitment of healthcare professionals should the need arise to support the immunization program; (d) No amount/estimate: As announced during the Budget 2021 speech, the one-off provision of MYR500 to healthcare frontliners and MYR300 to other frontliners will be paid in the first quarter of 2021. Meanwhile, the existing special monthly allowance of MYR600 to healthcare frontliners and MYR200 to other frontliners will continue until the COVID-19 pandemic is over; (e) MYR100 million to further enhance the cooperation between the public and private sectors in combating the COVID-19 pandemic. Private hospitals have agreed to receive and treat both COVID-19 and non-COVID-19 patients to help alleviate the strain on the public healthcare system.