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Betterment in Future:
- to improve in the future in terms of export value added by manufacturers are when it reaches 30% or 50%
- AIE can be up to statutory income for 10% to 15% of the increased export value (SI) 70% subsidy rate can be changed to increase to 80% or 100% subsidy rate for a period of 5 years
- help us to increase our export rate within our borders
- more inclined to produce goods abroad
- to facilitate the short-term development of the country in the future

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Short & Long Term:
- produce promotional products or engage in promotional activities can receive a 5-year 60% investment tax relief
-to have more money to invest in production or promotional activities

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Betterment in Future:
- (RM300 million - RM500 million) change to (RM100 million - RM500 million) to obtain a 0% special tax rate for 10 years
- more foreign manufacturing companies to relocate their operations to Malaysia
- boost national development and reduce unemployment.

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Long Term:
- have more capital to invest and build more facilities, thereby increasing the productive capacity of the economy.

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- ITA*** of 100% on QCE set-off against 100% of SI**
(with CI above RM300 million for relocation)
Duration: 5 years

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- 0% tax rate (with CI of RM300 million - RM500 million)
Duration: 10 years
-0% tax rate (with CI above RM500 million)
Duration: 15 years

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-ITA*** of 60% on QCE set-off against 70% of SI**
-Duration: 5 years

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-PS* with tax exemption of 70% of SI**
-Duration: 5 years

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Manufacturers producing promoted products or engaged in promoted activities

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Manufacturers producing promoted products or engaged in promoted activities

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Relocations of overseas business operations or facilities to Malaysia's manufacturing sector

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Relocations of overseas business operations or facilities to Malaysia's manufacturing sector

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Note: The application for this tax incentives received by 31.12.2022.

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Long Term:
- help manufacturing companies during the COVID-19 crisis and taxes that need to be paid are also reduced.
- help the company to invest more on capital expenditure.

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Betterment in Future:
- adjust both ITA rates on QCE that are set off against SI
- like: ITA of 80% and 90% of SI

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- ITA*** of 60% on QCE**** set off against 70% of SI**
-Duration: 5-year

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Industrialised Building System (IBS) -at least 3 basic IBS Component

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Industrialised Building System (IBS) -at least 3 basic IBS Component

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Note: The application for this tax incentives received by 31.12.2025

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Betterment in Future:
- adjust the income tax rate range for the first 10 years from 0% to 5% and 5% for the subsequent 10 years.
- can significantly reduce the tax that needed paid and give more space for manufacturing companies to recover from the COVID-19 crisis

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Long Term:
- help manufacturers of pharmaceutical products for a long-term period.
-reduce the tax liable that needed paid by manufacturers.

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- Import duty or sales tax exemption for machinery, equipment, and raw materials.

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-Income tax rate of 0% up to 10% for the first 10 years and at a rate of 10%
-Duration: 10 years.

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Manufacturers of pharmaceutical products that investing in Malaysia including vaccines

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Manufacturers of pharmaceutical products that investing in Malaysia including vaccines

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Note: The application for this tax incentives received by 31.12.2022.

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Long Term:
-can support the economy in the future by lowering the tax burden on manufacturing businesses.
- assisting them in making up for the financial losses

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Betterment in Future:
- Decreasing Tax Payable
- allow the company to bring in more capital to invest in high technology of Fixed Asset and build more facilities.

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-ITA*** of 100% on QCE set-off against 100% of SI**
-Duration: 5-year

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*Pioneer Status
**Statutory Income
***Investment Tax Allowance
****Qualifying Capital Expenditure

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-PS* with Tax Exemption of 100% of SI**
-Duration: 10 years

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-  Malaysia offers a wide range of tax incentives for tax resident companies.
- The tax benefits offered range from allowances to enhanced tax breaks and exemptions.
-Having Two type:
i. Pioneer Status (PS)
ii. Investment Tax Allowance (ITA)

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Manufacturer of selected M&E and specialised M&E

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Manufacturer of selected M&E and specialised M&E