DEAR Prime Minister and all Yang Berhormat Members of Parliament.
Today, with humility, I pen this open letter not merely as the President of the Malaysian Association of Themeparks and Family Attractions (Matfa), but as a father, a grandfather, and an ordinary citizen.
I write with concern on the issue facing our children as they learn to build self-confidence, awareness and communication skills in their growing years.
Why is it that their smile and laughter are taxable when they visit theme parks, cinemas, amusement arcades, or even concert halls?
Parents now have to pay extra due to this tax, first enacted 73 years ago during the British colonial era.
When the Entertainment Duty Act 1953 was introduced, “entertainment” largely referred to cabarets, theatres and adult amusement centres.
It belonged to a different Malaysia, a different era and a totally different society.
But Malaysia has changed. Today, the meaning of the word “entertainment” is when parents take their children to theme parks, cinemas or amusement arcades.
When happy grandparents take their grandchildren to an aquarium, or when single parents bring their school-going children to the Science Centre to learn about new discoveries.
Any parents will swear that all these examples rightly interpret the true meaning of “entertainment”.
It’s not a luxury, though. Actually, families could only afford to bring their children for a memorable day at the theme parks, zoos, indoor playlands, concerts or cinemas by saving a portion of their monthly income. Even buying the “King of Fruits” has to wait.
Theme parks are ideal for younger children to learn and focus on character-driven attractions and family-friendly experiences. In short, it’s the best place to nurture our children to be healthy, happy and resilient.
After the pandemic, one important lesson that Malaysians learn is the meaning of family bonding and togetherness. It helps us heal, strengthens relationships, improves our children’s development and creates memories that money can’t buy.
Yet, because of an outdated law drafted more than seven decades ago, those precious family moments have been taken away.
No more joy, bonding time, learning experience, or any lasting memories for our children. This is so unjust!
Children from low-income families, orphanages and those with special needs are affected the most.
Parents, guardians and single mothers/fathers have to share the blame because they simply can’t afford the costly tickets caused by the “unfair” tax.
As a result, the beautiful smiles on the faces of young Malaysian children will be completely wiped off.
While the money from the tax is filling up the government’s coffers, Malaysian families are suffering in silence.
These Malaysian families deserve our protection, dear Prime Minister.
This is not merely about an industry issue. Not about tourism. Nothing to do with profit and loss. It’s a Malaysian family issue.
Mafta provides thousands of Malaysians with jobs, from frontline employees and technicians to food operators, retailers, transport providers, security staff and marketing executives.
The industry also supports an entire ecosystem of local businesses and communities.
As Malaysia prepares for Budget 2027 and continues building a momentum towards a successful end to Visit Malaysia 2026, we respectfully ask the Madani government to seriously consider whether the Entertainment Duty Act 1953 still reflects the aspirations of a modern Malaysia.
We are not asking for a special privilege. We only want progress and the well-being of the Malaysian families protected.
We respectfully beg for the Entertainment Duty Act to be abolished, so that family-oriented attractions, educational visits and activities that promote learning, recreation and national tourism are no longer treated as taxable entertainment.
This would make family recreation more affordable, strengthen domestic tourism, encourage reinvestment, create more jobs and make Malaysia more competitive with our regional peers.
More importantly, as Prime Minister, it would make Malaysian families all very happy, especially young children. In their minds, you will be their “Super Hero”.
Every Member of Parliament, regardless of the political divide, should support this cause, as it would benefit your constituents, too.
Our main objective is to make every child happy and provide them with physical and educational experiences.
Laughter, they say, has no barriers. Neither should policies that support the Malaysian families.
Prime Minister, Cabinet Ministers and Members of Parliament, I believe many of you are parents to young children while some are already lucky grandparents.
We should understand that childhood memories last only a few precious years.
Therefore, let us do something for our future generations and let them remember our respected lawmakers for having the courage to modernise the outdated Entertainment Duty Tax in this modern era.
Let us remove any unnecessary shackles that could prevent our children from achieving their dreams.
In Prime Minister we trust. So, let us invest in our children’s learning, thinking and development. Don’t let an unnecessary tax stop our children’s laughter.
TAN SRI RICHARD KOH
President of Malaysian Association of Theme Parks & Family Attractions (MATFA)
Supported by 46 Malaysian industry associations
