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Topik Popular

  • Approved Service Project (ASP)

    1. Tax Exemption/Investment Allowance
    2. Industrial Building Allowance
    3. Duty Exemption on Machinery/Equipment & Raw Materials/Components
    4. Double Deduction Incentive on Promotion of Export of Services
    5. Double Deduction Incentive For Research & Development (Entire Services Sector)
    6. Double Deduction Incentive on Training (Entire Services Sector)
    7. Tax exemption on value of increased export
    8. Accelerated capital allowance for computers
    9. Accelerated capital allowance for environment friendly equipment

  • Tourism

    1. Pioneer Status/Investment Tax Allowance
    2. Infrastructure Allowance
    3. Double deduction incentive for research & development
    4. Double deduction incentives for training
    5. Double deduction on overseas promotion
    6. Double deduction on approved Trade Fairs
    7. Single deduction on pre-operating training expenses
    8. Single deduction on cultural performances
    9. Industrial Building Allowance
    10. Accelerated capital allowance for environmental friendly equipment
    11. Tax exemption for tour operators
    12. Tax exemption for promoting international conferences
    13. Duty exemption on selected materials & equipments for tourism companies, musical studios and
    14. No import and excise duty on CKD components for locally assembled tourist buses.
    15. No sales tax on pewterware, camera, watches, lighters, fountain pens, transistor radios, perfumes and cosmetic products.
    16. Abolishment of service tax in Labuan & Langkawi
    17. Deduction for international Conference Promotion
    18. Incentives for Domestic Tourism
    19. Incentives for bringing in foreign tourists
    20. Double deduction in approved International Trade fairs.

  • Research & Development (R&D)

    1. Pioneer Status for Contract Research and Development Company.
    2. Investment Tax Allowance (ITA) for Research and Development Company and Contract Research and Development Company (as an alternative to PS).
    3. ITA for in-house research
    4. Double Deduction Incentive
    5. Industrial Building Allowance
    6. Accelerated Capital Allowance for computers - use of environmental protection equipment - use of computer and information technology assets
    7. Special Tax Treatment for Gifts
    8. Duty Exemption on Machinery & Materials

  • Training

    1. Investment Tax Allowance for new & existing Technical or vocational Training Company.
    2. Double Deduction Incentive for training expenses for SMI
    3. Single deduction for gift in cash
    4. Industrial Building Allowance
    5. Accelerated Capital Allowance for computers - use of computer and IT assets
    6. Special Tax Treatment for Gifts
    7. Duty Exemption on Machinery & Materials

  • Cold Chain Facilities & Services

    Pioneer status /Investment Tax Allowance