- ( Sabah Sarawak ) Labuan Putrajaya (Development Financial Institutions) (Takaful Operator) Bank Negara Malaysia Shariah 2006 8 Malaysia International Financial Center, MIFC the Association of South-East Asian Nations, ASEAN 2010 1
2020 World Trade Organization, WTO Asia- Pacific Economic Cooperation, APEC 56 1. 1965 The Company Act (company limited by share) companies limited by guarantee unlimited companies Sendirian Berhad/Sdn. Bhd. 50 Exempt private company 20 Berhad/Bhd. Companies Commission of Malaysia, CCM Memorandum of Association Articles of Association 30 52 statutory declaration 2
Bursa Malaysia 6 ) 25% 100 ( 12.5% ) Ministry of International Trade and Industry, MITI 3
2. 2 Bursa Malaysia (Main Board) 6 (Second Board) 4 0.1 25% 1,000 100 ( 98 8 Main Marke ) Share Premium Account 30 100 4
10 1,000 10 50 3,000 50 100 5,000 100 500 8,000 500 1,000 10,000 1,000 2,500 20,000 2,500 5,000 40,000 5,000 1 50,000 1 70,000 3. ( Annual Return ) 70 3/4 125 130 ( ) 4. 15 18 5
5. 60 7 14 1 2 3 4 5 6 7 8 9 10 11 12 1998 (Foreign Investment Committee) (Guidelines on the Acquisition of Interest, Mergers and Take-Over by Local and Foreign Interests) Securities Commission 1 50% 1 1-15% 15% 15% - ( ) 30% 15% 6
1 1976 Trade Marks Act 1976 12 10 1983 Patents Act 1983 20 IC 2007 Sessions Courts 2007 4 1. (Pioneer Status) : (1) ; (2) ; (3) ; (4) ; (5) ; (6) 7
(%) 70 5 100 5 5 100 5 100 5 2. (Investment Tax Allowance) : (1) (2) (3) (4) (5) (6) (Industrial Linkage Programme) (7) 5 60% 70% 5 100% 100% 5 60% 100% 5 100% 70% 10 3. 50 70% (1) 250 (2) 50% (3) 50% (4) 15% (5) 8
4. (Operational Headquarters) : (1) (2) 50 (3) 150 (4) (5) ; (6) ; (7) (1) (2) 20% (3) (4) 1. Malaysian Industrial Development Authority, MIDA MIDA MIDA 2. Foreign Investment Committee, FIC 1974 ( 2009 6 30 ) 9
1955 Employment Law (Labour Ordinance) 1957 International Labour Organization, ILO 1955 8 48 1.5 2 3 1 12 1 64 Department of Labor Office ( ) ( ) Industrial Relations Department ( ) Wage Council Social Security Organization, SOCSO 1969 (Employment Injury Insurance Scheme) (Invalidity Pension Scheme) ( ) 3,000 SOSCO 3,000 3,000 1.25% 0.5% 0.5% 10
1952 Workmen s Compensation Act 1952 1992 1996 Foreign Workers Compensation Scheme Employees Provident Fund, EPF 12% 2 2-5 5 severance pay 1 2 10 2 5 15 5 20 - - 200 200 ( ) 11
2009 26% 25% 250 50 20% 50 ( ) ( ) loss carryforward loss carryback 1. 182 2. 182 182 3. 90 4 3 90 4. 3 ( ) ( ) 8,000 3,000 ( 3,500 ) 18 1,000 18 tertiary education 12
4,000 (EPF) 6,000 : ( ) (%) 2,500 0 2,501 5,000 1 5,001 20,000 3 20,001 35,000 7 35,001 50,000 12 50,001 70,000 19 70,001 100,000 24 100,000 27 2008 1 1 single tier system, STS imputation system 2008 1 1 2013 12 31 15% ( ) 13
10% ( ) (Real Property Tax) 2007 4 1 Service Tax 5% Sales Tax 5% 10% 15% 10% 10 10 Excise Tax affidavits conveyances 0.3% 1%-4% 0.5% OECD 140 14
Thin capitalization 3:1 (Controlled Foreign Company, CFC) 7 1 $1,000 $250 25% $750 $750 ($750) $562 $750-($750 x 25%) 2 ( ) Cayman BVI Cayman BVI 1000 1000 (25%) (250) (250) 15
750 750 (0%/ 0%) (0) (0) (0%) 0 (0%) (0) 750 750 (25%) (188) (188) 0 0 562 562 - - - - 1990 (Labuan) 1990 4 5 1 1 1 16
Labuan Offshore Business Activity Tax Act (trading activities) 3% 2 3% Lubuan Offshore Securities Industry Act 1998 100 10 50 ( 1 2 ) Labuan Trust Companies Act 50 15 10 17
18