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Garis
panduan Dan Insentif Untuk Pelaburan
Insentif-insentif utama untuk sektor pembuatan, pertanian dan pelancongan telah termaktub dan
terdapat di dalam Akta Promosi Pelaburan (1986) dan Akta Cukai Pendapatan (1976). Insentif-insentif
yang tersebut telah digubal untuk menyediakan pelepasan cukai di dalam pelbagai bentuk dan panduan
untuk yang tersebut boleh di dapati di dalam Buku Panduan Pelaburan Di Dalam Sektor Pembuatan (
Polisi, Insentif dan Prosedur ) keluaran Lembaga Pembangunan Industri Malaysia (MIDA) bertempat di
Kuala Lumpur serta pejabat-pejabat wakil MIDA di luar negara.
Secara ringkasnya,
insentif-insentif yang telah disediakan oleh Kerajaan Malaysia adalah seperti berikut:
- Insentif untuk Sektor Pembuatan
- Insentif untuk Sektor Pertanian
- Insentif untuk Industri Pelancongan
- Lain-Lain Insentif:
- Perlindungan Tariff
- Pengecualian Duti Kastam ke atas bahan-bahan mentah/komponen terus
- Penarikanbalik Duti Eksais ke atas bahan-bahan mentah/komponen terus
- Pengecualian Duti Kastam ke atas peralatan dan jentera
- Penarikanbalik Duti-Duti Kastam ke atas barangan yang diekspot ke Zon Perdagangan
Bebas (FTZs), Labuan dan Langkawi
- Pengesahan Tuntutan Penarikanbalik Duti-Duti
- Perjanjian Pencukaian Berganda
- Peruntukan Penjimatan Cukai
- Lain-lain insentif tambahan yang ditawarkan
oleh Kerajaan Negeri Perak.a
INCENTIVES
STATE INCENTIVES PACKAGE
. State of Art Physical Infrastructure at Competitive Tariff & Rate
. Attractive Incentives Package Resulting To Low Entry Cost
. Capitalization of Land by the State Government for The Project of Strategic Important
. Flexible Leasehold Period on Industrial Land Starting from 10 Years, 30 years, 66 years, 99 years & Free Hold
. Nominal Quit Rent during Gestation Period of UP To 5 Years
. Participations in the trade mission organized by State and Federal Government
. Competitive Land Price
. Leasehold Period 99 years
. Lower Assessment
. Reduced Water Rate
. FAT TRACK package
. 50% Discounted Rate For Business Centre Standard Suite, Inclusive of Electricity
. Corporate rates for all hotels.
. Special package of Complementary Project Management Services
. Special Rate to Become part of the Trade & Commercial Complex in Meru Raya
. Eligibility to be considered for PKNPk’s vendor programme
. References for applications with MITI
. Participation in international marketing programme
. An opportunity to develop an industrial area with a unique identity
. A special package to assist workers of BCM to build their homes in the vicinity of Meru
Raya
SUPPORT & RECOMMENDATION FOR FEDERAL INCENTIVES
. 10 Bill of Guaranties under Perak MSC Cyber Centre
. Manufacturing Incentive Package
. R & D Incentive Package
. Operational Headquarter Incentives
. Promotional & Marketing Incentives
. Exemption from Corporate Tax for 10 Years
. Investment Tax Allow of 60%
. Flexible Employment
. Approval to Open Foreign Exchange Accounts
. World – Class Physical & information Infrastructure
. Unrestricted Employment of Knowledge Workers
. Freedom of Sourcing Capital Globally
. No Investment Tax for up to 10 Years
. No Duties on Import of Multimedia Equipment
. Regional Leader in IP Protection & Cyberlaws
. No. Censorship on the Internet
. Globally Competitive Telecommunication Tariffs
. Tendering of Key MSC Infrastructure Contracts
. A high – Power implementation Agency
FEDERAL GOVERNMENT INCENTIVES FOR MANUFACTURING
. Pioneer status with a tax exception of 100% at the statutory income for a period of 5 years.
. Investment tax allowance of 60% on qualifying capital is incurred.
. Strategic projects, involving heavy capital investment with long gestation period, high level of technology are Integrated, generate economy impact are eligible for consideration for pioneer status with a tax exception of 100% of the statutory income for a period of 10 years, or Investment tax allowance of 100% on the qualifying capital expenditure incurred with 5 years from the date the first qualifying capital expenditure is incurred.
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