NATIONAL Democratic Action Party (DAP) adviser Lim Guan Eng today presented a detailed ten-point memorandum to Prime Minister Datuk Seri Anwar Ibrahim, outlining critical national issues and urging swift action to fulfil the Pakatan Harapan (PH) manifesto commitments following the 15th General Election (GE15).
The five-page statement, addressed to the Prime Minister and shared on Lim’s Facebook page, was titled: “Fulfilling the Promise to Uphold the Rights of Pakatan Harapan Supporters, Sabah and Sarawak, and Immediate Implementation of PH GE15 Manifesto Promises.”
In his opening remarks, Lim apologised for missing the recent PH Presidential Council meeting and stressed the urgency of restoring public confidence.
“The crisis of confidence in the government among PH supporters can only be remedied through the formulation of new government policies that safeguard their interests without undermining the benefits of any other Malaysian communities,” he wrote.
The memorandum follows tensions within PH after Secretary-General Anthony Loke appeared to critique PKR Secretary-General Fuziah Salleh for announcing a PH-GRS coalition before the full results of the 17th Sabah General Election (PRN17) were known on 29 November.
Lim’s statement underscores the party’s insistence on political reforms to restore voter trust, warning that DAP may reassess its position, including participation in the federal cabinet, if measures are not taken within six months.
Among the key demands, Lim called for immediate implementation of PH’s GE15 manifesto pledges, asserting: “As trustees of the voters, there is no alternative but to proceed directly with the promises of the PH Manifesto without delay.”
He urged the government to allocate 10 per cent of public funding to non-Bumiputera communities in parity with Bumiputera allocations, without reducing existing allocations.
Lim highlighted that the current 3 per cent allocation for non-Bumiputera communities in budgets and the 15th Malaysia Plan (RMK15) is insufficient compared to their 30 per cent share of the population.
“This adjustment will foster national unity and ensure equitable benefits for all communities,” he noted.
Lim also recommended the suspension or review of the expanded Sales and Services Tax (SST) effective from 1 July 2025, citing the added financial burden on small and medium enterprises (SMEs).
He emphasised the importance of SMEs in contributing 38 per cent of Malaysia’s GDP, generating 48 per cent of national employment, and nearly 13 per cent of exports.
Other proposals included mandating that 50 per cent of essential goods be sourced locally, imposing 10 per cent SST on imported and domestic iron ore and metallurgical coking coal, and abolishing SST on scrap metal to protect domestic industries.
He stressed that foreign investors had dominated the local steel sector due to previous 15-year tax exemptions, now controlling 85 per cent of the market.
Lim called for the allocation of RM20 billion for overdue tax payments in January 2026, citing that recent increases in refund allocations from RM2 billion to RM4 billion remain inadequate.
He also suggested freezing the 2 per cent Employees Provident Fund (EPF) contributions for foreign workers and their employers, eliminating a 2 per cent dividend tax on companies not listed on Bursa Malaysia, and removing a RM10,000 penalty under Section 45F of the Employment Insurance System (SIP) Bill for employers failing to report vacancies to PERKESO.
He stressed that Sabah’s 40 per cent revenue claim must be resolved swiftly, while Sarawak’s rights should continue to be safeguarded, warning against delays that could be interpreted as federal negligence.
Lim also proposed exempting SMEs from the e-invoicing system while temporarily raising the threshold for annual business revenue to RM5 million ahead of the 1 January 2026 implementation.
Finally, he urged the establishment of a taxpayer tribunal for individuals and SMEs, akin to a consumer tribunal, to ensure fair treatment and safeguard against disproportionate actions by the Inland Revenue Board.
“While the efforts of LHDN to increase revenue are appreciated, they must be balanced with reasonable measures to prevent arbitrary freezing of bank accounts.
“A tribunal for individual and SME taxpayers should be established to uphold the rule of law and ensure justice for all parties,” Lim added.
The ten-point memorandum signals DAP’s firm stance on policy reforms and the urgent need for the PH government to deliver on promises made to voters, particularly in Sabah, Sarawak, and minority communities nationwide. - December 12, 2025
