{"id":6206,"date":"2025-11-20T09:31:28","date_gmt":"2025-11-20T01:31:28","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6206"},"modified":"2025-11-27T10:20:04","modified_gmt":"2025-11-27T02:20:04","slug":"qualifying-research-and-development-activity-in-malaysia","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/qualifying-research-and-development-activity-in-malaysia\/","title":{"rendered":"Aktiviti Penyelidikan dan Pembangunan yang Layak Malaysia"},"content":{"rendered":"<h3><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/working-code-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6213\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/working-code-scaled.jpg\" alt=\"qualifying research and development activity \" width=\"2560\" height=\"1709\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/working-code-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/working-code-768x513.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/working-code-1536x1025.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/working-code-2048x1367.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/working-code-18x12.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><\/h3>\n<h2><b>Pengenalan<\/b><\/h2>\n<p class=\"translation-block\">Satu aktiviti penyelidikan dan pembangunan yang layak di Malaysia perlu memenuhi kriteria tertentu di bawah Seksyen 2 Akta Cukai Pendapatan 1967. Bermula 28 Disember 2018, hanya aktiviti yang menepati semua syarat akan diiktiraf sebagai R&amp;D layak untuk insentif cukai.<\/p>\n<h2><b>Apa itu Aktiviti Penyelidikan dan Pembangunan yang Layak?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Untuk diiktiraf sebagai R&amp;D layak, projek mesti memenuhi semua syarat berikut:<\/span><\/p>\n<h4><b>1. Objektif R&amp;D<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mendapat pengetahuan baharu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mencipta produk atau proses baharu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penambahbaikan produk atau proses sedia ada<\/span><\/li>\n<\/ul>\n<h4><b>2. Kebaharuan dan Risiko Teknikal<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Projek mesti melibatkan unsur baharu atau risiko teknikal yang perlu diselesaikan.<\/span><\/p>\n<h4><b>3. Kajian Sistematik, Penyiasatan dan Eksperimen (SIE)<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Aktiviti mesti dijalankan secara sistematik dalam bidang sains atau teknologi.<\/span><\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Carta Alir: Penentuan Kelayakan<\/b><\/span><\/h2>\n<p><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/Flow-Chart-of-RD-.png\"><img decoding=\"async\" class=\"alignleft wp-image-6215 size-full\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/Flow-Chart-of-RD-.png\" alt=\"qualifying research and development activity flow chart Malaysia\" width=\"391\" height=\"507\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/Flow-Chart-of-RD-.png 391w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/Flow-Chart-of-RD--9x12.png 9w\" sizes=\"(max-width: 391px) 100vw, 391px\" \/><\/a>\u00a0 <a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/flow-chart-note-.png\"><img decoding=\"async\" class=\"wp-image-6214 alignleft\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/flow-chart-note-.png\" alt=\"qualifying research and development activity flow chart Malaysia\" width=\"379\" height=\"511\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/flow-chart-note-.png 435w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/flow-chart-note--9x12.png 9w\" sizes=\"(max-width: 379px) 100vw, 379px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Sisipkan imej carta alir di sini<\/span><\/p>\n<h2><b>Carta Alir: Penentuan Kelayakan<\/b><\/h2>\n<h4><b>Tarikh Mula<\/b><\/h4>\n<p class=\"translation-block\">Merujuk kepada tarikh projek R&amp;D bermula secara rasmi.<\/p>\n<h4><b>Tarikh Tamat<\/b><\/h4>\n<p class=\"translation-block\">Merujuk kepada tarikh ujian prototaip selesai atau prinsip proses baharu telah dibuktikan.<\/p>\n<h2><b>Tempoh Aktiviti R&amp;D<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Tempoh sesuatu aktiviti R&amp;D boleh meliputi dua atau lebih tempoh asas, selagi syarat kelayakan dipenuhi.<\/span><\/p>\n<h2><b>Poin Utama<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R&amp;D mesti menepati semua syarat Akta Cukai Pendapatan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Objektif: dapatkan ilmu, cipta atau tambah baik proses\/produk.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mesti melibatkan kebaharuan, risiko teknikal, dan kajian SIE.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tarikh mula = projek bermula; tarikh tamat = prototaip\/proses terbukti.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Boleh meliputi beberapa tempoh asas.<\/span><\/li>\n<\/ul>\n<hr \/>\n<p>&nbsp;<\/p>\n<h2><strong>ANC Group \u2013 Your Personal Tax Advisor<\/strong><\/h2>\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\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\">expatriates<\/a>,\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\">entrepreneurs<\/a>, and\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/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>ANC Group 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>If you need professional tax advisory services regarding the Malaysia Income Tax Act 1967, our team is ready to assist you.\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/tax-services\/\">Contact us here<\/a>\u00a0to discuss how we can support your business.<\/p>","protected":false},"excerpt":{"rendered":"<p>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&amp;D, which entitles companies to claim R&amp;D tax incentives. What is a Qualifying Research and Development Activity? To be [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6213,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6206","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Qualifying Research and Development Activity in Malaysia - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn how to determine a qualifying research and development activity under Malaysia Income Tax Act, including criteria, commencement, and duration.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ancgroup.biz\/ms\/qualifying-research-and-development-activity-in-malaysia\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qualifying Research and Development Activity in Malaysia - 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