Insentif R&D Malaysia: Elaun Bangunan Industri & Elaun Modal
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 […]
Aktiviti Penyelidikan dan Pembangunan yang Layak Malaysia
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 […]
Enhanced AIE Malaysia: Insentif Cukai untuk Pengeksport
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 […]
Cukai Jualan Malaysia – Panduan kepada Akta Cukai Jualan 2018
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
