{"id":6811,"date":"2025-11-21T15:44:37","date_gmt":"2025-11-21T07:44:37","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6811"},"modified":"2025-11-27T09:27:06","modified_gmt":"2025-11-27T01:27:06","slug":"investment-tax-allowance-malaysia-eligibility-computation","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/investment-tax-allowance-malaysia-eligibility-computation\/","title":{"rendered":"Investment Tax Allowance Malaysia: Kelayakan &amp; Pengiraan"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/macro-shot-financial-concept-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6813\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/macro-shot-financial-concept-scaled.jpg\" alt=\"investment tax allowance malaysia\" width=\"2960\" height=\"1973\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/macro-shot-financial-concept-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/macro-shot-financial-concept-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/macro-shot-financial-concept-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/macro-shot-financial-concept-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/macro-shot-financial-concept-18x12.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/h2>\n<h2><b>Pengenalan<\/b><\/h2>\n<p>Investment Tax Allowance (ITA) ialah insentif utama di bawah Promotion of Investments Act (PIA) 1986.\n Ia diberikan kepada syarikat yang melaksanakan aktiviti atau produk yang digalakkan (PAPP) dalam sektor seperti pembuatan, pertanian, pelancongan dan penyelidikan &amp; pembangunan (R&amp;D).<\/p>\n<p>Diluluskan oleh Malaysian Investment Development Authority (MIDA), ITA menawarkan pelepasan cukai tambahan berdasarkan Qualifying Capital Expenditure (QCE) dalam Tax Relief Period (TRP) yang ditetapkan.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Apa Itu Investment Tax Allowance (ITA)?<\/b><\/span><\/h2>\n<p>ITA menggalakkan pelaburan modal dengan memberikan elaun sebanyak 60% daripada QCE yang ditanggung dalam tempoh TRP selama lima tahun.<br \/>\nSyarikat boleh memohon ITA atau Pioneer Status (PS), tetapi tidak kedua-duanya bagi projek yang sama.<\/p>\n<p><span style=\"font-weight: 400;\">ITA tidak boleh dituntut jika syarikat menikmati:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Elaun Pelaburan Semula (RA)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pengecualian pendapatan eksport<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Insentif bertindih lain di bawah PIA 1986<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h2><span style=\"text-decoration: underline;\"><b>Cara ITA Berfungsi<\/b><\/span><\/h2>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Permohonan: Hantar ke MIDA untuk kelulusan.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Asas Kelulusan: Bermula apabila QCE pertama kali ditanggung.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Tempoh Pelepasan Cukai (TRP): 5 tahun dari tarikh kelulusan MIDA.<span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Kelulusan secara berbalik tarikh dibenarkan (sehingga 3 tahun sebelum permohonan).<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Pemilikan: Syarikat mesti memiliki aset yang layak.<br \/>\n<span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ol>\n<p>\ud83d\udc49 Tuntutan ITA tidak menjejaskan tuntutan capital allowance atau industrial building allowance bagi aset yang sama.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Qualifying Capital Expenditure (QCE)<\/b><\/span><\/h2>\n<h3><b>Pembuatan:<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Termasuk perbelanjaan bagi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bangunan kilang<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bangunan R&amp;D<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jentera dan mesin (kecuali peralatan pejabat)<\/span><\/li>\n<\/ul>\n<h3><b>Pertanian:<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Termasuk perbelanjaan bagi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pembersihan tanah dan penanaman<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Saliran, pengairan, dan jalan akses<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bangunan penginapan pekerja<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bangunan R&amp;D<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jentera dan mesin pertanian<\/span><\/li>\n<\/ul>\n<h3><b>Hotel:<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Termasuk perbelanjaan bagi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pembinaan, pengubahsuaian atau renovasi bangunan hotel<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mesin dan jentera untuk operasi hotel<\/span><\/li>\n<\/ul>\n<h3><b>Pelancongan:<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Termasuk perbelanjaan bagi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pembersihan tanah, landskap dan infrastruktur<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pembinaan kemudahan pelancongan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bangunan dan jentera untuk kegunaan pelancongan<\/span><\/li>\n<\/ul>\n<p>\u274c Tidak layak:<b><br \/>\n<\/b> aset yang digunakan oleh pengarah atau kakitangan pentadbiran.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Pengiraan ITA<\/b><\/span><\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>Item<\/b><\/td>\n<td><b>Penerangan<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Kadar<\/b><\/td>\n<td><span style=\"font-weight: 400;\">60% daripada QCE<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Had Tolakan<\/b><\/td>\n<td class=\"translation-block\">Sehingga 70% daripada pendapatan statutori<\/td>\n<\/tr>\n<tr>\n<td><b>ITA Tidak Digunakan<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Boleh dibawa ke hadapan tanpa had masa<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Pendapatan Dikecualikan<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Bahagian ditolak dianggap sebagai pendapatan bebas cukai<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Agihan Dividen<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Dibenarkan bagi syarikat pemastautin cukai<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>Formula:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">ITA Tersedia = ITA Tahun Semasa + ITA Bawa Hadapan<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> Tolakan = 70% \u00d7 Pendapatan statutori perniagaan digalakkan<\/span><\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Penarikan ITA<\/b><\/span><\/h2>\n<p class=\"translation-block\">Jika aset dilupuskan dalam tempoh 5 tahun selepas diperoleh, ITA akan ditarik balik kecuali kerana bencana alam.<\/p>\n<p><span style=\"font-weight: 400;\">Aset dianggap dilupuskan apabila:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dijual, dipindahkan, atau diserahkan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tidak lagi digunakan (held for sale)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dilenyapkan sama ada kepada pihak berkaitan atau tidak<\/span><\/li>\n<\/ul>\n<h3><b>Kesan Cukai:<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">ITA yang telah dituntut: ditambah semula ke pendapatan statutori dalam tahun pelupusan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">ITA belum digunakan: tidak boleh dibawa ke hadapan<\/li>\n<\/ul>\n<h2><b>Poin Utama<\/b><\/h2>\n<ul>\n<li class=\"translation-block\">ITA menawarkan elaun 60% ke atas perbelanjaan modal yang layak.<\/li>\n<li class=\"translation-block\">Tempoh pelepasan cukai 5 tahun, boleh dibawa ke hadapan tanpa had.<\/li>\n<li class=\"translation-block\">Pelupusan aset dalam 5 tahun akan menyebabkan ITA ditarik balik.<\/li>\n<li class=\"translation-block\">Pelupusan aset dalam 5 tahun akan menyebabkan ITA ditarik balik.<\/li>\n<li><span style=\"font-weight: 400;\">Kelulusan MIDA dan pemilikan aset adalah wajib.<\/span><\/li>\n<\/ul>\n<hr \/>\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 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 &amp; development. Approved by the Malaysian Investment Development Authority (MIDA), the ITA provides additional [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6813,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6811","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>Investment Tax Allowance Malaysia: Eligibility &amp; Computation - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn how Malaysia\u2019s Investment Tax Allowance (ITA) works \u2014 eligibility, qualifying capital expenditure, tax relief period, and withdrawal conditions.\" \/>\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\/investment-tax-allowance-malaysia-eligibility-computation\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Investment Tax Allowance Malaysia: Eligibility &amp; 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