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Exemption Guidelines

Wednesday, Nov 27 2019

Guidelines

  1. Garis Panduan Permohonan Perusahaan Sosial Untuk Diluluskan Di Bawah Subseksyen 44(11c) Akta Cukai Pendapatan 1967
  2. Policy and Guidelines on Assistance to Individual Owner of Budget Taxi and Car Rental
  3. Guideline For Tax Incentive Under Malaysia My Second Home (MM2H) Programme
  4. Budget 2009: Guidelines to Apply for Exemption of Import Duty and Sales Tax on Equipment for Energy Conservation Activities (Energy Efficiency - EE)
  5. Budget 2009: Guidelines to Apply for Exemption of Import Duty and Sales Tax on Equipment To Generate Energy From Renewable Sources (Renewable Energy)
  6. Garis Panduan Permohonan Pengecualian Cukai Jualan kepada Pengusaha Bas Ke Atas Pembelian Bas Siap Termasuk Penyaman Udara Yang Dipasang Dalam Negara
  7. Tax Incentives For Service Sector
  8. Tax Incentive Scheme For Operational Headquarters (OHQ)
  9. Guidelines to Apply Discount On Contribution to Community Projects and Charity.
  10. Guidelines Of 100% Exemption Of Excise Duty On Vehicle For Orang Kurang Upaya (OKU) (Type Inability / Physical Defects / Dumb / Hearing Defects)
  11. Guidelines Of Exemption Of 50% From Import Duty And Excise Duty On Private Car To Government Officers And Statutory Bodies Who Have Completed Serving Abroad
  12. Budget 2007: Guideline on 50% Excise Duty Exemption For the Purchase of 4WDs by Tour Operators.
  13. Guideline For the Application of Deduction Under Section 34(6)(ha) Income Tax Act 1967

Application Procedures

  1. Authorization for Re-exporting Raw Materials / Components or Machinery / Tools That Are Duty/Tax Exempted
  2. Exemption of Duty / Tax on Equipment Tools for Tourism Project Not for Accommodation
  3. Permission to Move / Add Store / Factory site
  4. Exemption of Duty / Tax on Imported Complete Products After One Year Period
  5. Status of Approved Training Institutions
  6. Letter of Acknowledgement