給予清真產品的獎掖

(i) 給予生產清真食品的獎掖

為了鼓勵生產清真食品的新投資以供出口市場，以及在生產這類食品方面增加現代化機械的使用以符合國際標準，投資於生產此類食品並已獲得馬來西亞伊斯蘭發展局(JAKIM)品質認証的公司可申請投資賦稅減免，其5年內合格資本支出的100%可獲得減免。

這減免可用來抵銷每估稅年法定收入的100%，未用的減免額可結轉至以後年度至用完為止。

欲知更多有關從馬來西亞伊斯蘭發展局獲取清真認証的詳情，請造訪www.halal.gov.my/。

申請應提交MIDA。

(ii) 給予其他清真活動的獎掖

(a) 給予清真工業園經營者的獎掖

為了促進清真工業園的吸引力，清真工業園經營者有資格獲得下列獎掖：

(i) 新興工業地位：公司法定收入的100％豁免所得稅，為期十年。新興工業地位減免期內未吸收的資本減免和累積虧損可結轉延後，用來抵銷減免期後的收入﹔或

(ii) 投資賦稅減免：公司在五年內招致的合格資本支出可獲得100％的減免。這減免可被用來抵銷每估稅年的法定收入的100%。未用的減免可結轉至以後年度至用完為止。

(b) 給予清真業者的獎掖

計劃在指定的清真工業園裡從事投資計劃的公司有資格獲得：

(i) 投資賦稅減免：公司在十年內招致的合格資本支出可獲得100％的減免。這減免可被用來抵銷每估稅年的法定收入的100%。未用的減免可結轉至以後年度至用完為止﹔或

(ii) 外銷收入豁免所得稅，為期5年。

這些活動必須屬於下列4 個行業：

a. 特製加工食品

b. 藥物、化妝品和個人護理產品

c. 牲畜和肉類產品

d. 清真原料。

(c) 給予清真業物流業者的獎掖

為了促進馬來西亞的清真業和清真業供應鏈，清真業物流業者有資格獲得下列獎掖：

(i) 新興工業地位：公司法定收入的100％豁免所得稅，為期五年。新興工業地位減免期內未吸收的資本減免和累積虧損可結轉延後，用來抵銷減免期後的收入﹔或投資獎掖.

(ii) 投資賦稅減免：公司在五年內招致的合格資本支出可獲得100％的減免。這減免可被用來抵銷每估稅年的法定收入的100%。未用的減免可結轉至以後年度至用完為止。

該業者提供的服務必須與下列活動結合：

• 托運

• 存庫

• 運輸

申請應提交清真工業發展公司。

Incentives for Halal Products

(i) Incentives for Production of Halal Food

To encourage new investments in halalfood production for the export market and to increase the use of modern and state-of-the-art machinery and equipment in producing high quality halal food that comply with the international standards, companies which invest in halal food production and have already obtained halal certification from JAKIM are eligible for the Investment Tax Allowance (ITA) of 100% of qualifying capital expenditure incurred within a period of five years.

The allowance can be set-off against 100% of statutory income in the year of assessment. Any unutilized allowance can be carried forward to subsequent years until the whole amount has been fully utilized.

For further information on obtaining halalcertification from JAKIM, please visit www.halal.gov.my

Applications should be submitted to MIDA

(ii) Incentives for Other Halal Activities

(a) Incentives for Halal Park Operators

In an effort to promote the attractiveness of the Halal Parks, halalpark operators are eligible for the following incentives:

i) Pioneer Status with income tax exemption of 100% of the statutory income for a period of 10 years. Unabsorbed capital allowances as well as accumulated losses incurred during the pioneer period can be carried forward and deducted from the post pioneer income of the company; or

ii) Investment Tax Allowance of 100% on the qualifying capital expenditure incurred within five years. The allowance can be offset against 100% of the statutory income for each year of assessment. Any unutilized allowances can be carried forward to subsequent years until they are fully utilised.

(b) Incentives for Halal Industry Players

Companies proposing to undertake projects in the designated HalalParks are eligible for:

i) Investment Tax Allowance of 100% on the qualifying capital expenditure incurred within a period of 10 years. This allowance can be offset against 100% of the statutory income for each year of assessment. Any unutilised allowances can be carried forward to subsequent years until

they are fully utilised; or

ii) Income tax exemption on export sales for a period of five years.

The activities must be in the following four industry sectors:-

a. Specialty processed food

b. Pharmaceuticals, cosmetics and personal care products

c. Livestock and meat products

d.Halal ingredients

(c) Incentives for Halal Logistics Operators

In an effort to promote halalindustry and halal supply chain in Malaysia, the following incentives are granted to halal logistics operators:

(i) Income tax exemption of 100% of the statutory income for a period of five years. Unabsorbed capital allowances as well as accumulated losses incurred during the pioneer period can be carried forward and deducted from the post pioneer income of the company; or

(ii) Investment Tax Allowance of 100% on the qualifying capital expenditure incurred within five years. The allowance can be offset against 100% of the statutory income for each year of assessment. Any unutilized allowances can be carried forward to subsequent years until they are fully utilised.

Services provided by halal logistic operators must be integrated which comprises three principal activities:

• Forwarding                • Warehousing                         • Transportation

Applications should be submitted to HalalIndustry Development Corporation (HDC).

For further information, please visit www.hdcglobal.com

(iii) Double Deduction for Expenses to Obtain HalalCertification and Quality Systems and Standards Certification

To enhance the competitiveness of Malaysian companies in the global market for "halal” products including "halal” food, double deduction is granted for the purpose of income tax computation to companies which incur expenses in obtaining;

• quality system and standards certification as well as ‘halal’ certification from JAKIM

• international quality systems and standards certification

Claims should be submitted to IRB.