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Motor vehicle – claiming of capital allowance for company vehicles, and reimbursement of motor vehicle expenses used for business purposes

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Section 34 of ITA - Deductible

Provide scholarship to students

Support student to enrol in local institution

Purchase of any equipment for disabled employees

To assist disabled employees

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Section 33 of Income Tax Act – Deductible

Employee training

Train employees before business

Plant and machinery (revenue in nature)

Machine damaged due to accessories too old

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Deferring taxable income to the next year of assessment in cases where there is reduction of corporate tax rate

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re-assess the accounts to identify any omitted accrual expenses

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Gratuity

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Capital allowances may be The declaration of director fees / contractor fee may be considered if the arrangement offers potential tax savings

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Utilise capital allowances to reduce the chargeable income.

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Agricultural allowance - plantation of coffee beans

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Incentives for halal food -  halal certification from JAKIM are eligible for the Investment Tax Allowance (ITA) of 100% of qualifying capital expenditure incurred within a period of five years.

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Incentives for new project - A company which invests in its subsidiary company engaged in food production activities can be considered for tax deduction equivalent to the amount of investment made in that subsidiary; and the subsidiary company undertaking food production activities can be considered for a full tax exemption on its statutory income for 10 years of assessment for new project or five years of assessment for expansion project

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Incentives for Existing Companies which Reinvest - An existing company that reinvests in the production of the above food products qualifies for the same incentives for a period of five years.

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Investment Tax Allowance/Investment Allowance- A company granted ITA is entitled to an allowance of 60% on its qualifying capital expenditure (factory, plant, machinery or other equipment used for the approved project) incurred within five years from the date the first qualifying capital expenditure is incurred

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Pioneer Status - A company granted Pioneer Status enjoys a 5-year partial exemption from the payment of income tax. It pays tax on 30% of its statutory income, with the exemption period commencing from its Production Day

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Government's guidelines for approval of industrial projects- in Malaysia are based on the Capital Investment Per Employee (C/E) Ratio.It is important as projects with a C/E Ratio of less than RM55,000 are categorized as labour-intensive and thus will not qualify for a manufacturing licence or for tax incentives.

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The Ministry of Finance (MoF) announced that starting from 1 June 2018, the rate of the Goods and Service tax (GST) will be reduced to 0% from the current 6%. GST zero-rated supply means that the goods and services that fall under this category are not taxed. In other words, they are subject to zero percent tax rate.Under this category, the taxable company doesn’t need to collect any GST on sales.Coffee, tea and cocoa powder is in the list of supply of goods determined as zero-rated.Therefore,the factory are not taxed for GST.

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By researching and developing improvements to the business, company are eligible for a dollar-for-dollar tax credit for those qualified expenses:-

Developing new recipes

improving product formulations to extend shelf life

enhancing processing strategies

developing new packaging designs