Tag: 新创公司

  • Income Tax (Deduction for Investment in a Venture Company or Venture Capital Company) Rules 2022

    Income Tax (Deduction for Investment in a Venture Company or Venture Capital Company) Rules 2022

    1. On 15 April 2022, the Minister, in the exercise of the powers conferred by paragraphs 33(1)(d) and 154(1)(b)], gazetted in the Gazette the Income Tax (Deduction for Investment in a Venture Company or Venture Capital Company) Rules 2022 [P.U. (A) 117].

    2. As a result of this Order, a company or an individual will be eligible to claim a deduction in the amount of:

    👉 the value of investment made in a Venture Company (VC); or

    👉 the value of investment or RM20 million, whichever is the less, made in a Venture Capital Company (VCC).

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    1. 部长于2022年4月15日行使《 1967年所得税法令》[第53号法]第33(1)(d)和154(1)(b)段赋予的权力，在宪报上颁布了《2022年所得税(对新创公司或风险投资公司投资的扣除)细则》[P.U. (A) 117]。

    2. 在这项命令下，公司或个人将有资格申请扣除以下的投资金额:

    👉 对新创公司 (VC) 的投资额；或

    👉 对风险投资公司 (VCC) 的投资额或2000万令吉，以较低者为准。

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    89.1-P.U-A-117-Income-Tax-Deduction-for-Investment-in-a-Venture-Company-or-Venture-Capital-Company-Rules-2022Download
    89.2-Guidelines-on-The-Registration-of-VC-and-PE-Corporation-and-Management-CorporationsDownload
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  • Income Tax (Exemption) (No. 2) Order 2022: Venture Capital Company

    Income Tax (Exemption) (No. 2) Order 2022: Venture Capital Company

    1. As proposed in Budget 2020, the incentive would be extended for a period of four years, with the qualifying investment period being extended to the end of December 2026. Applications for the incentives must be filed to the SC by December 31, 2023, for certification purposes.

    2. For the purposes of the legislation, on 15 April 2022, the Minister, in the exercise of the powers conferred by paragraph 127(3)(b) of the Income Tax Act 1967 [Act 53], gazetted in the Gazette the Income Tax (Exemption) (No. 2) Order 2022 [P.U. (A) 115].

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    1. 根据2020年预算案的提议，该税务奖励措施被延长四年，合格的投资期将延长至2026年12月31日。税务奖励措施的申请必须在2023年12月31日前提交给证券委员会 (SC)，以获取认证。

    2. 因此，为了立法， 部长于2022年4月15日行使《 1967年所得税法令》[第53号法]第127(3)(b)赋予的权力，在宪报上颁布了《2022年所得税(豁免)(第2号)指令》[P.U. (A) 115]。

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    87.1-P.UA-115-Income-Tax-Exemption-No.-2-Order-2022Download
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