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| (a) | Pioneer Status or Investment Tax Allowance
| | (b) | Infrastructure allowance
| | (c) | Reinvestment allowance | | (d) | Single deduction on pre-operating training expenses
| | (e) | Deduction on capital expenditure(agricultural allowance) for approved agricultural projects | | (f) | Double deduction incentives for research and development | | (g) | Double deduction incentives for training | | (h) | Double deduction for promotion of exports
| | (i) | Double deduction on export credit insurance premium
| | (j) | Tax exemption on the value of increased exports | | (k) | Special tax treatment for gifts in cash
| | (l) | Duty exemption on machinery, equipment, raw materials & components for:
- producing manufactured goods - research activity
- training activity
- environment protection
| | (m) | (i) | Tax deduction for the investor company, equivalent to the amount of investment made in a 100% owned subsidiary company engaged in food production AND income tax exemption for 10 years for the subsidiary company engaged in food production; OR
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| (ii) | Investor company is given group relief for the losses incurred by the subsidiary company which is owned 100% by the investor company AND income tax exemption for 10 years for the subsidiary company engaged in food production. (application to be submitted by 31 December 2003)
| | (n) | Pioneer status/Investment tax allowance for companies providing cold chain facilities and services for perishable local food products.
| | (o) | Single deduction on expenses incurred for obtaining quality systems and halal certification and accreditation
| | (p) | Accelerated Capital Allowance - use of environmental protection equipment - use of computers and information technology assets - upon expiry of reinvestment allowance only forcompanies that reinvest in production of promoted food items.
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Last Updated on Tuesday, 19 April 2011 11:35 |
Integrated Sistem Pemantauan Aduan Agensi Awam
TAXATION 
