Issue No. 89/2021 : Application of Special Tax Incentive for Selected Services Activities under the PENJANA

1. A special tax incentive has been established for manufacturing businesses who transfer their manufacturing operations to Malaysia under the Short-term Economic Recovery Plan (PENJANA), which was 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给予特别税收优惠。

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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