{"id":5148,"date":"2023-03-13T01:13:01","date_gmt":"2023-03-12T17:13:01","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=3794"},"modified":"2023-03-13T01:13:01","modified_gmt":"2023-03-12T17:13:01","slug":"income-tax-exemption-no-6-2020","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/income-tax-exemption-no-6-2020\/","title":{"rendered":"Income Tax (Exemption) (No. 6) 2020 (Amendment) Order 2022 &#8211; Latest Update on New Food Production Project or an Expansion Project"},"content":{"rendered":"<h4><strong>Income Tax (Exemption) (No. 6) 2020 (Amendment) Order 2022<br \/>\nLatest Update on New Food Production Project or an Expansion Project<br \/>\n<\/strong><\/h4>\n<p>This <a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2023\/03\/PUA-352.pdf\">Order<\/a> is deemed effective from 1 January 2016 except for paragraph 4 relating to the new sub subparagraphs 5A(1)(f) and (g) of the Income Tax (Exemption) (No. 6) Order 2020 [P.U. (A) 373\/2020] which are deemed effective from 1 January 2021.<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>This Order shall apply to a new food production project or an expansion project:<\/strong><\/span><\/p>\n<div class=\"O0\">\n<p>a. Which application is received by the Minister through the Minister charged with the responsibility for that project, on or after 1 January 2016 but not later than 31 December <s>2020<\/s><s> <\/s>2022;<\/p>\n<\/div>\n<div class=\"O0\">\n<p>b. Which has not commenced on the date the application is <s>made to<\/s> be received by the Minister; and<\/p>\n<\/div>\n<div class=\"O0\">c. Which commences within one year from the date of approval given by the Minister.<\/div>\n<div><\/div>\n<div class=\"O0\">\n<hr \/>\n<\/div>\n<p>The Minister exempts a qualified person resident in Malaysia from the payment of income tax in relation to an expansion project for a <strong>period of five (5) consecutive years of assessment<\/strong> (referred to in this Order as the \u201cexempt years of assessment\u201d) in respect of the statutory income from <span style=\"color: #0000ff;\">existing projects and<\/span> expansion projects, commencing from the first year of assessment in which the qualified person derived statutory income in relation to <span style=\"color: #0000ff;\">existing projects and<\/span> the expansion projects, and the first year of assessment shall not be earlier than the year of assessment in the basis period in which the date of approval from the Minister falls.\u201d<\/p>\n<p><span style=\"text-decoration: underline;\">By adding two (2) approved food production projects referred to in this Order is a project in relation to:<\/span><\/p>\n<div class=\"O0\">a. High seas fishing; and<\/div>\n<div class=\"O0\">b. Planting of seeds for agro-food.<\/div>\n<p>A new food production project referred to in this Order is the first project carried out by a qualified person for the purpose of undertaking an approved food production project and the new project is approved by the Minister.<\/p>\n<p>An expansion project which is exempted under sub-subparagraph 4(1)(b) is a project carried out by a qualified person for the purpose of expanding its existing approved food production project where the expansion project has not been granted an exemption under this Order.<\/p>\n<p>This Order shall not apply to a qualified person for a year of assessment in the basis period if the qualified person has been granted an exemption under<a href=\"https:\/\/phl.hasil.gov.my\/pdf\/pdfam\/Explanatory_Notes_B2017_2.pdf\"> paragraph 127(3)(b)<\/a> or subsection <s>127(3A)<\/s> 123(3A) of the Income Tax Act 1967.<\/p>\n<div class=\"mobiletextcenter\">\n<hr \/>\n<h3><strong><span style=\"font-size: 25px;\">ANC Group &#8211; Your Personal Tax Advisor<\/span><\/strong><\/h3>\n<\/div>\n<p>Tax consulting is the core service of ANC Group. Our tax professionals provide clients with comprehensive tax support and guidance. We offer tax consulting and compliance services for <a href=\"https:\/\/ancgroup.biz\/cn\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\">expatriates<\/a>, <a href=\"https:\/\/ancgroup.biz\/cn\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\">entrepreneurs<\/a>, and <a href=\"https:\/\/ancgroup.biz\/cn\/2019\/10\/04\/overview-of-malaysian-corporate-income-tax-under-sendirian-berhad-sdn-bhd-and-limited-liability-partnership-llp\/\">listed and non-listed companies<\/a>.<\/p>\n<p>Our tax consulting services include business tax, transaction tax, personal tax, and corporate income tax. We don\u2019t just guide you in interpreting and applying complicated taxation rules, but to explore new opportunities and business trends.<\/p>\n<p>We keep you abreast with Malaysia tax updates and any changes in the local regulations.<\/p>\n<p>We work closely with industry specialists, authorities, and associated professionals within ANC Group to provide the best-in-class integrated tax planning solutions. ANC specialists coordinate the accounting and taxation services to bring your business to success.<\/p>\n<p>[vc_btn title=&#8221;Get a Quote&#8221; color=&#8221;orange&#8221; size=&#8221;lg&#8221; link=&#8221;url:%23Footer|title:Footer||&#8221; el_id=&#8221;buttonGetQuoteTaxService&#8221;]<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Income Tax (Exemption) (No. 6) 2020 (Amendment) Order 2022 Latest Update on New Food Production Project or an Expansion Project This Order is deemed effective from 1 January 2016 except for paragraph 4 relating to the new sub subparagraphs 5A(1)(f) and (g) of the Income Tax (Exemption) (No. 6) Order 2020 [P.U. (A) 373\/2020] which [&hellip;]<\/p>","protected":false},"author":1,"featured_media":3792,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,33,42],"tags":[],"class_list":["post-5148","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-employment","category-publication","category-taxation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Income Tax (Exemption) (No. 6) 2020 (Amendment) Order 2022- Latest Update<\/title>\n<meta name=\"description\" content=\"Income Tax (Exemption) (No. 6) 2020 (Amendment) Order 2022 -This Order is deemed effective from 1 January 2016 except for paragraph 4 relating to the new sub subparagraphs 5A(1)(f) and (g) of the Income Tax (Exemption) (No. 6) Order 2020 [P.U. 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