the tax relief for annuity could be utilised when you get into annuity product offered by insurance companies. im not sure about any other insurance companies but Prudential had created such account since 2 or 3 years back if im not mistaken. currently their annuity product provides tax relief of up to RM1,000 per year and no one knows how soon it will be revised to cater up to RM3,000. do check with your Prudential wealth planner