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Promotion of Investments Act 1986 Part II — Relief from income tax

s 5–s 41B · 77 sections

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s 5Application for pioneer statuss 6Grant of pioneer statuss 7Pioneer certificates 8Withdrawal of pioneer statuss 9Cancellation of pioneer certificates 10Application for additional promoted activity or promoted products 11Retrospective operationss 12Restriction on publication of pioneer certificate, etc.s 13Meaning of company in relation to agricultures 14Tax relief periods 14BNo extension of tax relief period for application for pioneer status received on or after 1 November 1991s 14CExtension of tax relief period for pioneer status granted under subsection 6(1AB)s 15Pioneer and post-pioneer businesss 16s 17Power to direct in certain eventss 18Capital allowancess 19Hotel building deemed to be industrial buildings 20Returns of incomes 21Computation of income during tax relief periods 21ARestriction of income computed during tax relief periods 21BComputation of income during tax relief period in respect of application received on or after 1 November 1991s 21CComputation of income during tax relief period in respect of pioneer status granted under subsection 6(1AB)s 21DComputation of income during tax relief period in respect of pioneer status granted to company in promoted areas 21EComputation of income during tax relief period in respect of pioneer status granted under subsection 6(1AC)s 21FComputation of income during tax relief period in respect of pioneer status granted to high technology company or company participating in industrial linkage programmes 22Exemption from income taxs 23Certain dividends exempted from income taxs 24Income wrongly exempted, etc.s 25Loss incurred in tax relief periods 26Application for approval for investment tax allowances 26AApplication for approval for investment tax allowance in respect of an activity or a product which is deemed under section 4A to be a promoted activity or promoted products 26BApplication of approval for investment tax allowance in promoted areas 26DApplication for approval for investment tax allowance to research and development companys 26EApplication for approval for investment tax allowance to company carrying on in-house researchs 26FApplication for approval for investment tax allowance to high technology company or company participating in industrial linkage programmes 26GApplication for approval for investment tax allowance to a technical or vocational training companys 27Grant of approval for purpose of investment tax allowances 27AGrant of approval of application for investment tax allowance made under subsection 26A(1)s 27BGrant of approval of application for investment tax allowance made under subsection 26B(1)s 27CGrant of approval of application for investment tax allowance made under subsection 26C(1)s 27DGrant of approval of application for investment tax allowance made under subsection 26D(1)s 27EGrant of approval of application for investment tax allowance made under subsection 26E(1)s 27FGrant of approval of application for investment tax allowance made under subsection 26F(1)s 27GGrant of approval of application for investment tax allowance made under subsection 26G(1)s 28Withdrawal of approval of investment tax allowances 29Investment tax allowances 29AInvestment tax allowance in respect of application received on or after 1 November 1991s 29BInvestment tax allowance for application under section 26A which has been approved under section 27As 29CInvestment tax allowance for application under section 26B which has been approved under section 27Bs 29DInvestment tax allowance for application under section 26C which has been approved under section 27Cs 29EInvestment tax allowance for application under section 26D which has been approved under section 27Ds 29FInvestment tax allowance for application under section 26E which has been approved under section 27Es 29GInvestment tax allowance for application under section 26F which has been approved under section 27Fs 29HInvestment tax allowance for application under section 26G which has been approved under section 27Gs 30Application of section 19s 31Meaning of company in relation to agricultures 31ADefinition of industrial adjustments 31BApplication for industrial adjustment allowances 31CGrant of approval in respect of industrial adjustment allowances 31DWithdrawal of approval of industrial adjustment allowances 31EIndustrial adjustment allowances 32Abatement for location in a promoted industrial areas 33Abatement of adjusted income for small scale companiess 33As 34Abatement of adjusted income for compliance with Government policy on capital participation or employment in industrys 35Exemption from income taxs 36Abatement of statutory income for exportss 36ARelanding of products exporteds 37Exemption from income taxs 38Non availability of abatements 39Export allowances 39ASection 36A to applys 40Interpretations 40ANon availability of export allowances 41Deductions for promotion of exportss 41ADefinition of infrastructures 41BInfrastructure allowance
Back to Promotion of Investments Act 1986 — full text

Provisions on this page are reproduced verbatim from official open data. See the attribution line.

Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated. Read the official text ↗

Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).

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