The government has implemented 69 proposals made by the Royal Police Commission while another 33 are in the process of implementation, said Prime Minister Abdullah Ahmad Badawi in a parliamentary written reply today.

In 2005, the commission, set up upon the instructions of Abdullah, made a total of 125 recommendations to enhance the operation and management of the police force.

One of the more notable recommendations, which has yet to be implemented, is the setting up of an Independent Police Complaints and Misconduct Commission (IPCMC).

However, Abdullah did not specify which recommendations made by the independent commission had been implemented.

Abdullah was responding to Parti Keadilan Rakyat (PKR) president and Permatang Pauh MP Dr Wan Azizah Wan Ismail who wanted to know how many of the recommendations have been put into practice.

The opposition leader also asked Abdullah, in his capacity as internal security minister, why certain murder cases, such as the Norita Samsudin case, were investigated 'carelessly and irresponsibly' by the police.

The premier said the police have identified several reasons that can lead murder investigations to hit a stumbling block.

Among these are the inability to identify the victim's remains and the lack of witnesses to be interviewed.

"Unidentified crime scenes and unknown causes of death also lead to difficulties," he said, adding that badly burnt bodies erase the necessary evidence.

Tax exemptions

In another development, Abdullah said Malaysians who contribute their taxable income to charity organisations can get tax exemptions.

"Both Muslims and non-Muslims can get exemptions if they contribute to charity and religious-based organisations, however these organisations must have approval from the government.

"Besides that, those who contribute to the construction of places of worship can also get a tax exemption, provided that these places have government approval as well," he added.

He was replying to a query from M Kulasegaran (DAP-Ipoh Barat) who asked if non-Muslims can contribute their taxable income to churches or temples in replace of payment to the Inland Revenue Board.