Promotion of Investments Act 1986 (Act 327). Pays/Territoire Malaisie Type du document Législation Date 1986 (2006) Source FAO, FAOLEX Titre completAn 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