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Promotion of Investments Act 1986 (Act 327).

País/Territorio
Malasia
Tipo de documento
Legislación
Fecha
1986 (2006)
Fuente
FAO, FAOLEX
Título completo
An Act to make provision for promoting by way of relief from income tax the establishment and development in Malaysia of industrial, agricultural and other commercial enterprises, for the promotions of exports and for incidental and related purposes.
Materia
Agricultura y desarrollo rural, General
Palabra clave
Negocios/industria/corporaciones Fortalecimiento de la capacidad Financiamiento Medidas fiscales y de mercado Subvención/incentivo Inspección Comercio interior Comercio internacional Procedimientos judiciales/procedimientos administrativos Entidad no gubernamental Procesamiento/manipulación
Área geográphica
Asia, Asia y Pacifico, Mares del Asia Oriental, Asia Sudoriental
Entry into force notes
This Act shall be deemed to have come into force on the 1 January 1986 and shall have effect for the year of assessment 1987.
Resumen

This Act, consisting of 55 Articles, aims to achieve the following objectives: (i) offer a range of incentives and income tax relief to companies involved in specified activities or products such as manufacturing, agriculture, tourism, exports, research and development, etc.; (ii) encourage foreign investments in Malaysia across industrial, agricultural, and other commercial sectors by providing specific tax reliefs and investment allowances. Applicable to resident companies in Malaysia that have been granted pioneer status, investment tax allowance, industrial adjustment allowance, income abatement, export allowance, or infrastructure allowance by either the Minister of International Trade and Industry or the Minister of Finance.

Texto completo
Inglés
Página web
lom.agc.gov.my

Referencias - Legislación

Implementado por

Promotion of Investments (Promoted Activities and Promoted Products for Small Scale Companies) Order 2012.

Legislación | Malasia | 2012

Palabra clave: Negocios/industria/corporaciones, Medidas fiscales y de mercado, Procesamiento/manipulación, Productos agrícolas

Fuente: FAO, FAOLEX