Akta penggalakan pelaburan 1986 (akta 327) & promotion of investment act 1986 (act 327)

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(ACT 327) 
(HINGGA 20HB MEI 2013) 
Suatu Akta untuk membuat peruntukan mengenai penggalak dengan jalan dilepaskan daripada cukai pendapatan, penubuhan dan pembangunan enterprais industri, pertanian dan lain-lain enterprais komersial di Malaysia, mengenai penggalakan eksport dan bagi maksud-maksud yang bersampingan dan berkaitan.

Buku ini mengandungi kedua-dua versi Bahasa Malaysia dan Bahasa Inggeris.

Detailed Contents Of Akta penggalakan pelaburan 1986 (akta 327) :

The Promotion of Investment Act 1986 (Act 327) is a Malaysian law that was enacted to promote and encourage investments in the country, especially in the manufacturing sector. The act provides for various incentives and facilities for investors to encourage them to invest in Malaysia.

Here are some of the key provisions of the Promotion of Investment Act 1986:

  1. Investment incentives: The act provides for investment incentives in the form of tax exemptions, allowances, and other facilities to promote investment in Malaysia. These incentives are available to both local and foreign investors.

  2. Pioneer status: The act provides for the grant of pioneer status to companies that undertake new and innovative projects in Malaysia. Pioneer status companies are entitled to tax exemptions on their profits for a period of five to ten years.

  3. Investment tax allowance: The act provides for investment tax allowances to companies that invest in certain industries or in certain regions of Malaysia. The investment tax allowance allows companies to deduct a percentage of their capital expenditure from their taxable income.

  4. Export-oriented industries: The act provides for special incentives for companies that are engaged in export-oriented industries. These incentives include tax exemptions and allowances, as well as other facilities.

  5. Industrial building allowance: The act provides for industrial building allowances for companies that invest in industrial buildings and structures in Malaysia. The industrial building allowance allows companies to deduct a percentage of their capital expenditure on industrial buildings and structures from their taxable income.

  6. Investment coordination: The act provides for the establishment of an investment coordination committee to coordinate and monitor investment activities in Malaysia. The committee is responsible for promoting investment in Malaysia and for ensuring that the incentives and facilities provided under the act are effectively utilized.

The Promotion of Investment Act 1986 is an important piece of legislation that has helped to attract investment to Malaysia and promote economic growth. The act has been amended several times since its enactment to keep pace with changing economic conditions and to enhance the incentives and facilities provided to investors.

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