Ecolex Logo
Le portail au
droit de l'environnement
Résultats de la recherche » Législation

Promotion of Investments Act 1986 (Act 327).

Pays/Territoire
Malaisie
Type du document
Législation
Date
1986 (2006)
Source
FAO, FAOLEX
Titre complet
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.
Sujet
Agriculture et développement rural, Général
Mot clé
Commerce/industrie/sociétés Renforcement des capacités Financement Mesures fiscales et de marché Subvention/incitation Inspection Commerce intérieur Commerce international Procédures judiciaires/procédures administratives Entité non-gouvernementale Transformation/manutention
Aire géographique
Asie, Asie et Pacifique, East Asian Seas, Asie du Sud-Est
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.
Résumé

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.

Texte intégral
Anglais
Site web
lom.agc.gov.my

Références - Législation

Implementé par

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

Législation | Malaisie | 2012

Mot clé: Commerce/industrie/sociétés, Mesures fiscales et de marché, Transformation/manutention, Produits agricoles

Source: FAO, FAOLEX