Incentive for Manufacturers of Pharmaceutical Products – PDF
P.U(A) 34_2022
Tag: Tax Incentive
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Tax Incentive for Nonresident Individuals Holding Key Positions In Companies
95.1-Guidelines-and-Procedures-for-the-Application-of-Special-Tax-Incentive-under-the-National-Economic-Recovery-Plan-PENJANADownload95.2-Guidelines-and-Procedures-for-the-Application-of-Special-Tax-Incentive-for-Selected-Services-Activities-under-the-National-Economic-Recovery-Plan-PENJANADownload
1. On June 5, 2020, the Malaysian government announced the Special Tax Incentive under the Economic Recovery Plan (PENJANA) for manufacturing companies who seek to transfer their operations to Malaysia.
2. Non-Citizen Individuals Holding Key Positions (C-Suite) are taxed at a fixed rate of 15% for 5 years.
3. This tax incentive is limited to 5 non-citizen individuals working in each company who meet the following criteria:
- the individual earns a monthly salary of not less than RM25,000; and
- the individual is a tax resident in Malaysia for each year of assessment when the 15 percent flat income tax rate is in effect.
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1. 2020年6月5日，马来西亚政府宣布了经济复苏计划 [PENJANA] ，并针对那些寻求将业务转移到马来西亚的制造企业，给予特别税收优惠。
2. 担任关键职位 [C-Suite] 的个人非马来西亚公民，将连续5年按15%的固定税率纳税。
3. 每家公司在这项税收优惠政策下，仅限 5 名符合以下条件的个人非公民可享有此税务优惠:-
- 个人的月薪不低于25千令吉；以及
- 在15%的统一所得税率生效的每个课税年度，该非公民个人都是马来西亚的税务居民。
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Incentive for Manufacturers of Pharmaceutical Products Including Vaccines
1. The following incentives were proposed in Budget 2021 to attract pharmaceutical product manufacturers (including vaccines) to invest in Malaysia :
👉 For the first 10 years, the tax rate will range from 0% to 10%.
👉 For the following 10 years, the tax rate will be 10%.
2. Following the aforesaid suggestion, the MIDA issued “Guidelines for Incentive for Manufacturers of Pharmaceutical Products, Including Vaccines Under the 2021 Budget” on its website on August 27, 2021.
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1. 为了吸引医药产品制造商（包括疫苗）在马来西亚投资，2021年预算案中提出了这项税率优惠
👉首10年，税率将从0%到10%不等;
👉 随后的10年，税率将为10%。
2. 根据上述建议，马来西亚投资发展局 [Lembaga Pembangunan Pelaburan Malaysia / Malaysian Investment Development Authority, MIDA] 于2021年8月27日在其网站上发布了 “2021年预算案中对医药产品（包括疫苗）制造商的奖掖的指南”。
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Special Tax Incentive under the PENJANA: Relocation of Service Activities
Application of Special Tax Incentive for Selected Services Activities under the PENJANA – PDF
Guidelines and Procedures for the Application of Special Tax Incentive for Selected Services Activities under the National Economic Recovery Plan (PENJANA)
89.1-Application-of-Special-Tax-Incentive-for-Selected-Services-Activities-under-the-PENJANADownload
1. A special tax incentive has been established for manufacturing businesses that transfer their manufacturing operations to Malaysia under the Short-term Economic Recovery Plan (PENJANA) launched on June 5, 2020.
2. In light of the foregoing, the Malaysian Investment Development Authority (MIDA) recently released “Guidelines and procedures for the use of a special tax incentive for certain services activities under the National Economic Recovery Plan (PENJANA)” on its website.
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1. 根据2020年6月5日启动的国家经济复苏计划（PENJANA），政府为将制造业务转移到马来西亚的制造公司提供特别税收优惠。
2. 鉴于上述情况，马来西亚投资发展局（MIDA）最近在其网站上发布了 ：
👉 对某些服务活动的特别税收优惠指南和程序
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Tax Incentives for Global Trading Centre
1. To improve and simplify tax incentives for trading activities, a new tax incentive in the form of a GTC with a concessionary tax rate of 10% for up to 10 years was suggested in Budget 2021. (made up of an initial five years, extendable for a further five years).
2. In light of the foregoing, MIDA has released the “Guidelines on Incentive for Establishing a Global Trading Centre (GTC)” (GTC Guidelines) on its website, which will take effect on January 1, 2021.
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1. 为了改善和简化贸易活动的税收优惠政策，2021年预算案中提出了一项新的税收优惠政策，其形式为全球贸易中心 [GTC]，优惠税率为10%，最长10年。(先由五年开始，可再延长五年）。)
2. 鉴于上述情况，MIDA 在其网站上发布了 “设立全球贸易中心（GTC）的税务优惠指南，并于2021年1月1日生效。
