马来西亚先导地位税务优惠：完整指南
Introduction The Pioneer Status (PS) Malaysia tax incentive is a key investment benefit under the Promotion of Investments Act 1986 (PIA). It offers income tax exemptions to companies engaged in Promoted Activities or Promoted Products (PAPP) approved by the Malaysian Investment Development Authority (MIDA). This incentive supports growth in the manufacturing, tourism, agriculture, and R&D […]
马来西亚先驱地位与投资税务津贴指南
Introduction Choosing between Pioneer Status or Investment Tax Allowance in Malaysia is one of the most important decisions for companies undertaking a promoted activity or product (PAPP) under the Promotion of Investments Act (PIA) 1986. Since Pioneer Status (PS) and Investment Tax Allowance (ITA) are mutually exclusive, a company must carefully evaluate which incentive provides […]
马来西亚投资税务津贴：资格与计算方式
Introduction The investment tax allowance in Malaysia (ITA) is a major incentive provided under the Promotion of Investments Act (PIA) 1986. It is granted to companies undertaking promoted activities or products (PAPP) in sectors such as manufacturing, agriculture, tourism, and research & development. Approved by the Malaysian Investment Development Authority (MIDA), the ITA provides additional […]
马来西亚投资控股公司税务处理指南
Introduction The tax treatment for investment holding company in Malaysia is governed by Section 60F of the Income Tax Act 1967 (ITA) and the Public Ruling No. 2/2024 issued by the Inland Revenue Board of Malaysia (IRBM). An Investment Holding Company (IHC) that is not listed on Bursa Malaysia is generally taxed differently from a […]
马来西亚投资控股公司：定义与规定
Introduction The investment holding company in Malaysia is defined under Public Ruling No. 2/2024 (PR 02/2024) by the Inland Revenue Board of Malaysia (IRBM). An Investment Holding Company (IHC) mainly holds investments rather than carrying on active business operations. Determining IHC status affects how the company is assessed under the Income Tax Act 1967 (ITA), […]
马来西亚有限责任合伙（LLP）的税务处理
Introduction The tax treatment of Limited Liability Partnership (LLP) in Malaysia is governed by the Income Tax Act 1967 (ITA) and the Limited Liability Partnerships Act 2012 (LLPA). LLPs combine the flexibility of a partnership with the protection of limited liability, and are taxed as separate legal entities. Understanding their tax obligations helps ensure compliance […]
马来西亚合伙企业或公司转换为LLP指南
Introduction The conversion of partnership or company to LLP in Malaysia allows businesses to enjoy flexibility and limited liability protection under the Limited Liability Partnerships Act 2012 (LLPA). Sections 29 and 30 of the LLPA outline the procedures and conditions for conversion, ensuring a smooth transition while maintaining business continuity under the Malaysia Income Tax […]
马来西亚LLP、合伙企业与公司之间的区别
Introduction The difference between LLP, partnership and company in Malaysia lies mainly in their structure, liability, tax treatment, and compliance obligations. Each business type is governed by different laws — the Limited Liability Partnerships Act 2012 (LLPA) for LLPs, the Partnership Act 1961 for partnerships, and the Companies Act 2016 for companies. Understanding these differences […]
马来西亚有限责任合伙：定义、税务与规定
Introduction A Limited Liability Partnership (LLP) Malaysia is a flexible business structure that combines the benefits of a company and a traditional partnership. It offers limited liability protection to partners while allowing operational flexibility. This guide explains what an LLP is, how it is taxed under the Malaysia Income Tax Act 1967, and the compliance […]
