马来西亚研发激励：工业建筑津贴与资本津贴
Introduction Malaysia R&D incentives are designed to encourage companies to invest in research and development activities. Under the Income Tax Act 1967, businesses can benefit from Industrial Building Allowance (IBA) and Capital Allowances (CA) for qualifying R&D expenditure. These incentives reduce taxable income while supporting innovation and growth. Types of R&D Incentives in Malaysia Industrial […]
符合资格的研究与开发活动（马来西亚）
Introduction A qualifying research and development activity in Malaysia must meet specific criteria under section 2 of the Income Tax Act 1967. Since 28 December 2018, only activities that fulfil all requirements are considered as qualifying R&D, which entitles companies to claim R&D tax incentives. What is a Qualifying Research and Development Activity? To be […]
增强版AIE马来西亚：出口商税务优惠
Introduction Enhanced AIE Malaysia provides powerful tax incentives for exporters who achieve significant growth, enter new markets, or receive excellence awards. Under the Income Tax Act 1967, companies can enjoy exemptions ranging from 30% to 100% of statutory income, helping reduce tax costs while boosting international trade. What is Enhanced AIE? Enhanced AIE is an […]
马来西亚销售税 – 2018年销售税法完整指南
Introduction Sales Tax Malaysia is governed under the Sales Tax Act 2018, which replaced the Goods and Services Tax (GST) Act 2014 on 1 September 2018. Unlike GST, which was a multi-stage tax, sales tax is a single-stage tax, charged only at the point of import or the sale of manufactured goods. Scope of […]
Finance and Tax Strategy 8.0 & 9.0
