the location

Transcription

the location

Stockholm
London
Vancouver
Paris
Boston
New York
Chicago
Amsterdam
Cologne
Frankfurt
Vienna
Zurich
Milan
Rome
Istanbul
Beijing
San Jose
Seoul
Tokyo
Osaka
Los Angeles
Shanghai
Cairo
New Delhi
Karachi
Taipei
Hongkong
Vientiane
Yangon
Manila
Phnom
Bangkok Penh H.C. Minh City
MALAYSIA
Kuala
Lumpur
Singapore
B.S.Begawan
Jakarta
FACTS ON MALAYSIA
Sydney
Cape Town
Buenos Aires
Auckland
PERLIS
KEDAH
TOTAL AREA
330,000 square kilometres
(127,000 square miles)
MAJOR RELIGIONS
Islam, Buddhism,
Christianity, Hinduism
POLITICAL STRUCTURE
A federation of 13 states
TIME
GMT + 8 hours
US Eastern Standard Time
+ 13 hours
SYSTEM OF
GOVERNMENT
Parliamentary democracy
with a constitutional
monarch
FEDERAL CAPITAL
Kuala Lumpur
ADMINISTRATIVE
CENTRE
Putrajaya
POPULATION
26 million
MAJOR ETHNIC GROUPS
Malays, Chinese, Indians,
Kadazans, Ibans
PENANG
KELANTAN
PERAK
TERENGGANU
M
A L A Y S I A
PAHANG
SELANGOR
Kuala Lumpur
NEGERI
SEMBILAN
MALACCA
CLIMATE
Tropical - warm and sunny
throughout the year.
Daily temperatures range
from 33oC (90oF) in the
afternoon to 22oC (70oF)
during the night.
CURRENCY
Ringgit Malaysia (RM)
which is divided into 100
sen
EXCHANGE RATE
Pegged at US$1=RM3.80
on 2 September 1998
SARAWAK
JOHORE
THE LOCATION
Malaysia lies just above the equator, right in the heart of
South-East Asia. Peninsular Malaysia, with 11 states, is at the
southernmost tip of the Asian Continent, while the states of
Sabah and Sarawak are located on the northern and western
coasts of the island of Borneo.
• Location of MIDA’s offices
MAJOR LANGUAGES
Malay (official language),
English, Mandarin, Tamil
January 2005
For latest updates, please visit MIDA’s website
www.mida.gov.my
SABAH
The Ministry of International Trade & Industry
(MITI) spearheads the development of
industrial activities to further enhance
Malaysia’s economic growth. As an agency
under MITI, the Malaysian Industrial
Development Authority (MIDA) is in charge of
the promotion and coordination of industrial
development in the country.
MIDA is the first point of contact for investors
who intend to set up projects in the
manufacturing and services sectors in
Malaysia. With its headquarters in Malaysia’s
capital city of Kuala Lumpur, MIDA has
established a global network of 16 overseas
offices covering North America, Europe and
the Asia Pacific to assist investors interested in
establishing manufacturing projects and
services activities in Malaysia. Within
Malaysia, MIDA has 10 branch offices in the
various states to facilitate investors in the
implementation and operation of their
projects.
If you wish to investigate investment
opportunities in Malaysia, please contact
MIDA for more information as well as
assistance in your decision-making (please see
the last page of contact details of MIDA’s
headquarters and state and overseas offices.)
Contents
INTRODUCTION
1
SECTION 1
General Policies, Incentives and Guidelines for
Key Services Supporting The Manufacturing Sector
Methods of Conducting Business in Malaysia
7
Taxation
15
Immigration Procedures
23
Manpower for Industry
31
Banking, Finance and Exchange Administration
41
Intellectual Property Protection
55
Environmental Protection
61
SECTION 2
Specific Policies, Incentives and Guidelines for
Key Services Supporting the Manufacturing Sector
Business Support Services
67
Research and Development (R&D)
81
Logistics Services
97
Specialised Technical Support Services
109
Information and Communication Technology
135
Environmental Management Services
147
Distributive Trade
161
Industrial Training
185
SECTION 3
Quick Reference
193
USEFUL ADDRESSES
265
SECTION 1
General Policies,
Incentives and Guidelines
for Key Services
Supporting The
Manufacturing Sector
This section provides information on the general
policies, incentives and guidelines for setting up a
business operation in Malaysia.
1. Methods of Conducting Business in Malaysia
2. Taxation
3. Immigration Procedures
4. Manpower for Industry
5. Banking, Finance and Exchange Administration
6. Intellectual Property Protection
7. Environmental Protection
Chapter 1
Methods of Conducting
Business in Malaysia
1.
2.
Sole Proprietorship and Partnership
3.
Locally Incorporated Company
3.1
3.2
3.3
3.4
3.5
Company Structure
Company Limited by Shares
Procedure for Incorporation
Requirements of a Locally Incorporated Company
Establishment of Foreign Branch Office
4.
Equity Policy
5.
Licences Issued by State Authorities
5.1 Business Premise and Signboard Licences
Chapter 1
Methods of Conducting Business in
Malaysia
1. Methods of Conducting Business in Malaysia
In Malaysia, a business may be conducted:(i)
By an individual operating as a sole proprietor
(ii) By two (2) or more (but not more than 20) persons in a partnership
(iii) By a locally incorporated company or by a foreign company (i.e. branch office)
registered under the provisions of the Companies Act, 1965
2. Sole Proprietorship and Partnership
All sole proprietorships and partnerships must be registered with the Companies
Commission of Malaysia (CCM) under the Registration of Businesses Ordinance,
1956. In the case of partnerships, partners are both jointly and severally liable for
the debts and obligations of the partnership, should its assets be insufficient. Formal
partnership deeds may be drawn up to govern the rights and obligations of each
partner, but this is not obligatory. In the event of the death of an individual partner,
the partnership is dissolved unless the partnership agreement specifically provides
otherwise. A partnership is not required to file its financial statements in any public
registry or to publish them in any other way.
3. Locally Incorporated Company
3.1 Company Structure
The Companies Act, 1965 governs all companies in Malaysia. The Act stipulates that
a person must register a company with the CCM before it can engage in any
business activity. It provides for three (3) types of companies:(i)
A company limited by shares where the personal liability of its members is
limited to the par value of their shares and the number of shares taken or agreed
to be taken by them
(ii) A company limited by guarantee where the members (shareholders) guarantee
to meet liabilities of up to the amount nominated in the company’s
Memorandum and Articles of Association in the event of the company being
wound up
(iii) An unlimited company where there is no limit to the members’ (shareholders’)
liability
9
3.2 Company Limited by Shares
The most common company structure in Malaysia is a company limited by shares.
Such limited companies may be either privately-held (Sendirian Berhad or Sdn.
Bhd.), or public-listed (Berhad or Bhd.) companies.
A company having a share capital may be incorporated as a private company if its
Memorandum and Articles of Association:(i)
Restricts the right to transfer its shares
(ii) Limits the number of its owners to 50, excluding employees and some former
employees
(iii) Prohibits any invitation to the public to subscribe for its shares and debentures
(iv) Prohibits any invitation to the public to deposit money with the company
A public company may be formed or, alternatively, a private company may be
converted into a public company subject to Section 26 of the Companies Act, 1965.
Such a company can offer shares to the public provided:(i)
It has registered a prospectus with the Securities Commission
(ii)
It has lodged a copy of the prospectus with the CCM on or before the date of its issue.
A public company can apply to have its shares quoted on Bursa Malaysia Berhad
subject to its compliance with the requirements laid down by the exchange. Any
subsequent issue of securities (e.g. by way of rights or bonus, or arising from an
acquisition, etc.) requires the approval of the Securities Commission.
3.3 Procedure for Incorporation
To incorporate a company, a person must apply to CCM using Form 13A together
with a payment of RM30 in order to determine if the proposed name of the intended
company is available.
A person must then lodge the following documents with CCM within three (3)
months to secure the use of the proposed name:(i)
Memorandum and Articles of Association (M&A)
(ii) Declaration of Compliance (Form 6)
(iii) Statutory declaration by a person before appointment as a director, or by a
promoter before the incorporation of a company (Form 48A)
The M&A documents the company’s name, its objectives, the amount of its
authorised capital (if any) proposed for registration and its division into shares of a
fixed amount.
The Articles of Association describes the regulations governing the internal
management of the affairs of the company and the conduct of its business.
Capital duty for the authorised capital must also be paid to the CCM.
10
Once the Certificate of Incorporation is issued, the subscribers to the Memorandum,
together with such other persons who may from time to time become members of the
company, shall be a body corporate, capable of exercising the functions of an incorporated
company and of suing and being sued. It has a perpetual succession under common seal
with the power to hold land, but with such liability on the part of the members to contribute
to its assets in the event of it being wound up, as provided for in the Companies Act, 1965.
3.4 Requirements of a Locally Incorporated Company
A company must maintain a registered office in Malaysia where all books and
documents required under the provisions of the Act are kept. The name of the
company shall appear in legible Romanised letters, together with the company
number, on its seal and documents.
A company cannot deal with its own shares or hold shares in its holding company.
Each equity share of a public company carries only one vote at a poll at any general
meeting of the company. A private company may, however, provide for varying
voting rights for its shareholders.
The secretary of the company must be a natural person of full age who has his
principal or only place of residence in Malaysia. He must be a member of a
prescribed body or is licensed by CCM. The company must also appoint an
approved auditor to be the company auditor in Malaysia.
In addition, the company shall appoint at least two (2) directors who each has his
principal or only place of residence within Malaysia. Directors of public companies
or subsidiaries of public companies normally must not exceed 70 years of age. A
company director may also be a shareholder.
3.5 Establishment of Foreign Branch Office
Foreign companies incorporated outside Malaysia that intend to establish a branch office
in the country must register with CCM. The same registration procedures pertaining to the
registration of a locally incorporated company apply, whereby an application must be
submitted in Form 13A to the CCM headquarters in Kuala Lumpur or any of its branch
offices in Malaysia, with a payment of RM30. If the intended name of the foreign company
is available, the application will be approved and the name reserved for three (3) months.
Upon approval, applicants must lodge the following documents with the CCM:-
11
-
A certified copy of its Certificate of Incorporation (or a document of similar
effect) from the country of origin
-
A certified copy of its Charter, Statute, or M&A, or any other instrument that
constitutes or defines its constitution
-
A list of its directors and certain statutory particulars regarding them (Form 79)
-
Where there are local directors, a memorandum stating the powers of those directors
-
A Memorandum of Appointment or Power of Attorney, authorising one or more
persons resident in Malaysia to accept on behalf of the company the service of
process and any notices that may be served to the company
-
A statutory declaration in the prescribed form made by the agent of the
company (Form 80)
The appointed agent will agree to undertake all acts that are required to be carried
out by the company under the Companies Act, 1965. Any change of agents must be
reported to the CCM.
Registration fees are payable in accordance with a graduated scale set by the CCM
based on the authorised capital of the parent company.
The process of registering a branch office takes one (1) month and upon registration,
the CCM will issue the registration certificate of a foreign company (Form 83).
Every foreign company shall, within a month of establishing a place of business or
commencing business within Malaysia, lodge with the CCM the registration notice
of the location of its registered office in Malaysia, by using the prescribed form.
A foreign incorporated company must file a copy of its annual return each year
within one (1) month of its annual general meeting. The company must also file a
copy of the balance sheet of its headquarters, a duly audited statement of assets
used, and liabilities arising out of, its operations in Malaysia, as well as a duly
audited profit and loss account within two (2) months of its annual general meeting.
4. Equity Policy
The Companies Act, 1965 does not stipulate any equity conditions on Malaysian
incorporated companies. However, to increase local participation in business, the
government encourages joint-ventures between Malaysian and foreign investors.
Foreign Investment Committee Equity Guidelines
The Malaysian Government has liberalised its policy on foreign equity participation
in businesses in Malaysia as one of its strategies to continuously attract new
investments into the country.
In 2004, the Foreign Investment Committee (FIC) had liberalised its policy on foreign
equity participation to allow foreigners to hold up to 70% of the equity in a
Malaysian company. Of the remaining balance, 30% has to be allocated to
Bumiputeras (Malaysians of indigenous origins).
Nevertheless, to promote selected strategic services sectors, up to 100% foreign
equity participation is allowed in the case of companies that are granted incentives
under the Promotion of Investments Act, 1986. These include International
Procurement Centres (IPC)/Regional Distribution Centres (RDC), Operational
Headquarters (OHQ), Market Support Services, Central Utility Facilities and other
specialised services, except for Integrated Logistics Services (ILS) where foreign
equity participation of up to 40% is permitted.
However, some types of business operations in Malaysia are required to comply
with specific equity conditions when applying for operating licences, permits and
approvals. Such business operations include those in the logistics, distributive trade
and industrial training sectors. The details of these policies are provided in the
respective chapters.
12
5. Licences Issued by State Authorities
5.1 Business Premise and Signboard Licence
Companies intending to set up an office may require a business premise licence and
a signboard licence from the respective local authorities, depending on the nature
of the business activity.
There are 147 local authorities in Malaysia. The requirements to obtain a business
premise licence and a signboard licence may vary according to each local
authority. Applicants are advised to contact the local authority concerned where the
company will be located on the requirements.
An application for a business premise licence and a signboard licence must be
accompanied by the following documents:(i)
A photocopy of the applicant’s identity card
(ii) A passport-sized photograph of the applicant
(iii) A copy of the company’s M&A and Forms 9, 24 and 49
(iv) A copy of either the rental agreement or the sales and purchase agreement of
the company’s business premise
(v)
A copy of the Certificate of Fitness of the company’s business premise
(vi) A copy of the Fire Department’s support letter
(vii) A copy of the location plan of the company’s business premise
(viii) Photographs of the business premise
(ix) Photographs showing the location of the company’s signboard
(x)
13
Samples of the signboard indicating its design and colours
14
Chapter 2
Taxation
1.
Taxation in Malaysia
2.
Sources of Income Liable to Tax
3.
Company Tax
4.
Personal Income Tax
4.1 Resident Individual
4.2 Non-Resident Individual
5.
Withholding Tax
6.
Real Property Gains Tax
7.
Sales Tax
8.
Service Tax
9.
Import Duty
10. Agreements for the Avoidance of
Double Taxation
Chapter 2
Taxation
1. Taxation in Malaysia
All income of companies and individuals accrued in, derived from or remitted to
Malaysia, are liable to tax. However, income derived from outside Malaysia and
remitted to Malaysia by resident companies (except those involved in the banking,
insurance, air and sea transportation businesses), non-resident companies and nonresident individuals are exempted from tax.
Effective from the year of assessment 2004, income remitted to Malaysia by a
resident individual is also exempted from tax.
To modernise and streamline the tax administration system, the assessment of
income tax was changed to a current year basis of assessment from the year 2000.
In 2001, the Self-Assessment System replaced the Official Assessment System for
companies and in 2004, it was implemented for businesses, partnerships,
cooperatives and salaried groups.
Apart from income tax, there are other direct taxes such as stamp duty and real
property gains tax, and indirect taxes such as sales tax, service tax, excise duty,
import duty and export duty.
2. Sources of Income Liable to Tax
The following sources of income are liable to tax:(i)
Gains and profits from a trade, profession and business
(ii) Gains or profits from an employment (salaries, remuneration, etc.)
(iii) Dividends, interests or discounts
(iv) Rents, royalties or premiums
(v)
Pensions, annuities or other periodic payments
(vi) Other gains or profits of an income nature
Chargeable income is arrived at after adjusting for allowable expenses incurred in
the production of the income, capital allowances and incentives where applicable.
Section 34 of the Income Tax Act, 1967 allows specific provisions for bad or
doubtful debts. However, no deduction for book depreciation is allowed although
capital allowances are granted. Unabsorbed business losses may be carried forward
indefinitely to offset against business income, except for companies with Pioneer
Status (other than contract R&D companies).
17
Taxation
3. Company Tax
A company, whether resident or not, is assessable on income accrued in or derived from
Malaysia. Income derived from sources outside Malaysia and remitted by a resident
company is exempted from tax, except in the case of the banking and insurance
business, and sea and air transportation undertakings. A company is considered a
resident in Malaysia if the control and management of its affairs are exercised in
Malaysia.
A tax rate of 28% applies to both resident and non-resident companies. A company
carrying on petroleum upstream operations is subject to a Petroleum Income Tax of 38%.
4. Personal Income Tax
All individuals are liable to tax on income accrued in, derived from or remitted to
Malaysia. However, a non-resident individual will be taxed only on income earned
in Malaysia. The rate of tax depends on the individual’s resident status, which is
determined by the duration of his stay in the country as stipulated under Section 7
of the Income Tax Act, 1967. Generally, an individual residing in Malaysia for more
than 182 days in a year has resident status.
Effective from the year of assessment 2004, income remitted to Malaysia by a
resident individual is also exempted from tax.
4.1 Resident Individual
A resident individual is taxed on his chargeable income at a graduated rate from 0%
to 28% after deducting tax reliefs.
(i)
Personal Reliefs
The chargeable income of an individual resident is arrived at after making several
deductions. These include the personal reliefs for self (a further RM5,000 for that
individual if he is a disabled person), spouse and unmarried children below 18 years
of age; parents’ medical expenses, medical expenses on serious diseases including
medical examinations for individual, spouse or child; expenditure for the purchase
of basic support equipment for the individual, spouse, child or parent who is
disabled; and contributions to the Employees Provident Fund (EPF), life insurance
premiums, and insurance premiums for education or medical benefits.
An amount limited to a maximum of RM5,000 on fees expended by the individual
for any course of study up to tertiary level for the purpose of acquiring scientific,
technical, vocational, industrial, and information and communications technology
(ICT) skills at institutions of higher learning in Malaysia recognised by the
Government is also allowed as a deduction.
(ii) Tax Rebates
The tax liability of a resident individual is reduced by way of the following rebates:(i)
An individual with a chargeable income not exceeding RM35,000 enjoys a
rebate of RM350. Where the wife is not working or the wife’s income is jointly
assessed, she also enjoys a further rebate of RM350. Similarly, a wife who is
assessed separately will also enjoy a RM350 rebate, provided her chargeable
income does not exceed RM35,000.
Taxation
18
(ii) The amount paid in respect of any zakat, fitrah or other obligatory Islamic
religious dues.
(iii) RM400 towards the purchase of a personal computer once every five (5) years
per family.
(iv) Any fee paid to the Government for the issue of an employment pass, visit pass
or work permit.
4.2 Non-Resident Individual
A non-resident individual is liable to tax at the rate of 28% without any personal
reliefs. However, he can claim rebates in respect of the levy paid to the Government
for the issuance of an employment work permit.
5. Withholding Tax
Non-resident individuals are subject to a final withholding tax of:(i)
10% on special classes of income such as the use of moveable property,
technical advice, assistance or services, installation services on the supply of
plant, machinery, etc., and personal services associated with the use of
intangible property. Payments to non-residents for services rendered abroad will
not be liable to the withholding tax.
(ii) 10% on royalty
(iii) 15% on interests
(iv) 15% on the services of a public entertainer.
An employee on a short-term visit to Malaysia enjoys tax exemption in respect of his
income from an employment exercised in Malaysia when his presence does not
exceed 60 days in a calendar year. However, the income of a non-resident
individual who performs independent services such as consultancy services is not
exempted from tax.
6. Real Property Gains Tax
Capital gains are generally not subject to tax in Malaysia. Real property gains tax is
charged on gains arising from the disposal of real property situated in Malaysia or of
interest, options or other rights in or over such land as well as the disposal of shares
in real property companies. Tax rates for Malaysian citizens and permanent residents
are as follows:Disposal
Disposal
Disposal
Disposal
Disposal
within 2 years
in the 3rd year
in the 4th year
in the 5th year
in the 6th year and thereafter
- Company
- Individual
30%
20%
15%
5%
5%
nil
Citizens and permanent residents also enjoy an exemption of RM5,000 or 10% of
the gains whichever is the greater, besides a one-time tax exemption on the gains
arising from the disposal of one (1) private residence.
19
Taxation
For non-citizens and non-permanent resident individuals, gains from the disposal of
real property within five (5) years are taxed at a flat rate of 30%, after which the tax
rate will be 5%.
7. Sales Tax
Sales tax is generally at 10%. However, selected service providers such as OHQs,
RDCs, IPCs and R&D companies importing or purchasing materials/components,
machinery and equipment can apply for exemption from the Ministry of Finance
(MOF).
Certain foodstuffs and building materials are taxed at 5%, cigarettes at 25% and
liquor at 20%. Certain primary commodities, basic foodstuffs, basic building
materials, certain agricultural implements and heavy machinery for use in the
construction industry are exempted. Certain tourism and sports goods, books,
newspapers and reading materials are also exempted.
8. Service Tax
A service tax applies to certain prescribed goods and services in Malaysia including
food, drinks and tobacco, provision of rooms for lodging and premises for meetings,
conventions, and cultural and fashion shows, and provision of accommodation and
food by private hospitals.
The tax also applies to professional and consultancy services provided by lawyers,
engineers, surveyors, architects, accountants, advertising agencies, consultancy
firms, insurance companies, motor vehicle service and repair centres,
telecommunication services companies, security and guard services agencies,
recreational clubs, estate agents, parking space services operators, courier service
firms and veterinary doctors.
Professional services provided by a company to companies within the same group
will be exempted from the current service tax of 5%. This applies to service provided
by public accountants, advocates and solicitors, engineers, architects, surveyors
(including valuers, assessors and real estate agents), consultants and management
service providers. Courier services provided from a point within Malaysia to a
destination outside Malaysia are also exempted from the service tax of 5%.
The tax base has been widened to include other services such as those provided by
car rental agencies licenced under the Commercial Vehicles Licensing Board Act,
1987 having an annual sales turnover of RM300,000 and above, employment
agencies having an annual sales turnover of RM150,000 and above, and companies
providing management services, including project management and coordination
services, having an annual sales turnover of RM150,000 and above. Hotels having
more than 25 rooms and restaurants within such hotels are subject to this tax.
Restaurants operating outside hotels having an annual sales turnover of RM500,000
and above are also subject to service tax.
Generally, the imposition of service tax is subject to a specific threshold based on
an annual turnover ranging from RM150,000 to RM500,000.
The application for a Service Tax Licence shall be made in Form JKED1 and
submitted to the nearest Royal Customs Department where the business premise is
located.
Taxation
20
9. Import Duty
In Malaysia, import duty is mostly imposed ad valorem although some specific
duties are imposed on a number of items. Nevertheless, over the last few years,
Malaysia has abolished import duties on a wide range of raw materials, components
and machinery.
Furthermore, Malaysia is committed to the ASEAN Common Effective Preferential
Tariff (CEPT) Scheme whereby import duties imposed on most goods from ASEAN
countries with a minimum 40% ASEAN content have been reduced to between 0%
and 5%.
10. Agreements for the Avoidance of Double Taxation
Agreements for the Avoidance of Double Taxation prevent incidences of double
taxation on income such as business profits, dividends, interest and royalties that are
derived in one country and remitted to another country.
To date, Malaysia has signed such tax treaties with the following countries (by
alphabetical order):Albania
Argentina *
Australia
Austria
Bahrain
Bangladesh
Belgium
Canada
Chile
China
Croatia
Czech Republic
Denmark
Fiji
Finland
France
Germany
Hungary
India#
Indonesia
Iran
Ireland
Italy
Japan#
Jordan
Korea, South
Kuwait
Kyrgyz
Lebanon
Luxembourg
Malta
Mauritius
Mongolia
Morocco
Myanmar
Namibia
Netherlands
New Zealand
Norway
Pakistan
Papua New Guinea
Philippines
Poland
Romania
Russia
Saudi Arabia*
Seychelles#
Singapore#
Sri Lanka#
Sudan
Sweden#
Switzerland
Thailand
Turkey
United Arab Emirates
United Kingdom #
United States of America*
Uzbekistan
Vietnam
Zimbabwe
In addition, an Agreement for the Avoidance of Double Taxation has been signed
between the Malaysian Friendship and Trade Centre in Taipei (MFTC) and the Taipei
Economic and Cultural Office in Kuala Lumpur (TECO).
* Limited to shipping and air transport services
# New agreement
21
Taxation
Taxation
22
Chapter 3
Immigration
Procedures
1.
2.
Passport and Visa Requirements
Entry into Malaysia
2.1 Passes Issued at Point of Entry
2.2 Passes Issued upon Arrival in Malaysia
3.
Employment of Expatriate Personnel
4.
Application for Expatriate Posts
5.
Employment of Foreign Workers
Chapter 3
1. Passport and Visa Requirements
All persons entering Malaysia must possess valid national passports or other
internationally recognised travel documents valid for travel to Malaysia. These
documents must be valid for at least six (6) months beyond the date of entry into
Malaysia.
Those with passports not recognised by Malaysia must apply for a document in lieu
of the passport as well as a visa issued by Malaysian missions abroad.
Applications for visas can be made at the nearest Malaysian mission abroad. In
countries where Malaysian missions have not been established, applications can be
made to the nearest British High Commission or Embassy.
Visa Requirements
Citizens of
No visa required
Commonwealth countries (except India, Bangladesh,
Pakistan, Sri Lanka, Cameroon, Mozambique and
Nigeria), ASEAN countries, Switzerland, Netherlands,
San Marino and Liechtenstein
No visa required for
visit not exceeding
three (3) months
Algeria, Argentina, Austria, Bahrain, Belgium, BosniaHerzegovina, Brazil, Croatia, Cuba, Czech Republic,
Denmark, Egypt, Finland, France, Germany, Hungary,
Iceland, Italy, Japan, Jordan, Kyrgyz Republic, Kuwait,
Lebanon, Luxembourg, Norway, Oman, Poland, Qatar,
Romania, Saudi Arabia, South Korea, Sweden, Slovakia,
Tunisia, Turkey, Turkmenistan, United Arab Emirates,
United States of America, Uruguay and Yemen
No visa required for
visit not exceeding two
(2) weeks
Iran, Iraq, Libya and Syria
Visa required
Afghanistan, India, Bangladesh, Pakistan, Sri Lanka,
Bhutan, China, Myanmar, Nepal, Taiwan, Angola,
Burkina Faso, Burundi, Cameroon, Cape Verde, Central
African Republic, Chad, Comoros, Congo Republic,
Congo Democratic Republic, Cote d' Ivoire, Djibouti,
Equatorial Guinea, Eritrea, Ethiopia, Guinea Republic,
Guinea - Bissau, Liberia, Madagascar, Mali, Mauritania,
Mozambique, Niger, Rwanda, Senegal and Nigeria
Prior approval required
from the Malaysian
Government
Israel, Serbia and Montenegro
For countries other than those stated above, no visa is required for visits not
exceeding one (1) month.
25
2. Entry into Malaysia
2.1 Passes Issued at Point of Entry
A visitor can obtain a visit pass for the purpose of a social or business visit at the
point of entry provided he can satisfy Immigration authorities that he has a valid
passport and visa (where necessary) which allows him to stay temporarily in
Malaysia.
The types of passes issued are:(i)
Visit Pass (Social)
Visit passes (social) are issued solely for the purpose of a social visit. A person
holding a social visit pass cannot take up employment, business or professional
work while in Malaysia.
(ii) Visit Pass (Business)
Business visit passes are issued to:-
Owners and company representatives entering Malaysia to attend a company
meeting or seminar, inspect the company’s accounts or to ensure the smooth
running of the company
-
Investors or businessmen entering to explore business opportunities and
investment potential
-
Foreign representatives of companies entering to introduce goods for
manufacture in Malaysia, but not to engage in direct selling or distribution
-
Property owners entering to negotiate, sell or lease properties
-
Foreign reporters from mass media agencies entering to cover any event in
Malaysia
-
Participants in sporting events
These passes cannot be used for employment or for supervising the installation of
new machinery or the construction of a factory.
Conversion of Passes
Foreign visitors who have entered Malaysia on social visit passes may apply to the
Immigration department to convert them into business visit passes. This aims to assist
foreign visitors who wish to undertake business activities in Malaysia.
Applicants wishing to undertake manufacturing activities can convert their passes
through the Immigration department with a letter of recommendation from MIDA.
26
2.2 Passes Issued upon Arrival in Malaysia
Other than applications for entry for the purpose of social or business visits, all
applications for passes mentioned below must be made upon arrival in the country.
All such applications must have sponsorship in Malaysia whereby the sponsors agree to be
responsible for the maintenance and repatriation of the visitors from Malaysia if necessary.
The types of passes are:(i)
Visit Pass (Temporary Employment)
This is issued to persons who enter the country to take up temporary employment.
(ii) Employment Pass
This is issued to foreigners who enter the country to take up a contract of
employment with a minimum period of two (2) years.
(iii) Visit Pass (Professional)
This is issued to foreigners on short-term contract with any agency. The validity of
the pass varies but it does not exceed 12 months at any one time.
(iv) Dependent’s Pass
This is issued to wives and children of foreigners who have been issued with an
employment pass. This pass may be applied together with the application for an
employment pass or after the employment pass is approved. Wives and children of
foreigners who enter the country on a visit pass (temporary employment or
professional) will be issued a visit pass (social).
(v) Student’s Pass
This is issued to foreigners who enroll as students in any approved educational institution
3. Employment of Expatriate Personnel
The Malaysian Government is desirous that Malaysians are trained and employed at
all levels of employment. Thus, companies are encouraged to train more Malaysians
so that the employment pattern at all levels of the organisation reflects the multiracial composition of the country.
Notwithstanding this, where there is a shortage of trained Malaysians, foreign
companies are allowed to bring in expatriate personnel. In addition, foreign
companies are also allowed key posts (posts that are permanently filled by foreigners).
An expatriate personnel who is transferred from one post to another within the same
company will be required to obtain a new employment pass. His original
employment pass will be amended to reflect the change in post. A new expatriate
personnel replacing another must also obtain a fresh employment pass.
All employment passes are valid for the period approved for the post. However, for
key post holders, employment passes will be issued on a five (5)-year renewable
basis except in circumstances where:27
-
the validity of the expatriate’s passport is less than five (5) years
-
the expatriate’s employment contract is less than five (5) years, or
-
the employer requires the services of the expatriate for less than five (5) years
Holders of employment passes will be issued with multiple entry visas valid for the
duration of the employment pass.
4. Application for Expatriate Posts
Any company requiring the service of an expatriate must obtain an employment
pass for the expatriates from the Immigration department. Before an employment
pass is issued, the expatriate post must obtain prior approval from the Immigration
department or an agency authorised by the Immigration department.
However, applications for expatriate posts should be submitted to MIDA together
with the company’s application for its services project. If the company is unable to
do so, it may submit its application for expatriate personnel at a later stage.
The procedure applies to expatriate personnel required by:(i)
Companies which propose to establish new services
(ii) Existing companies proposing to provide additional services
(iii) Existing companies proposing to expand their services
For companies which do not fall under the above categories, applications to add or
extend expatriate posts can be submitted directly to the Immigration headquarters in
Putrajaya using Form DP10. After the expatriate posts have been approved,
companies can proceed with the endorsement of the employment pass at the
Immigration headquarters or the state Immigration office.
The required documents for the endorsement include the following:-
Covering letter and authorisation letter
-
Form Imm.8 and DP 8 (2 copies)
-
Form Imm.38 (2 copies) - if applicable
-
Forms 9, 24, and 49 of the company and CCM print out
-
Approval letter from relevant agencies
-
Employment contract duly stamped
-
Personal resume, qualification/academic certificates
-
Personal bond (for temporary employment)
-
Passport-sized photograph
-
Photocopy of passport/travel document
28
At the Immigration headquarters, Form DP11 is used in place of Form Imm.8, Form
DP 8 and Form Imm.38.
There is no levy imposed on expatriates earning more than RM3,000 per month and
with employment contracts of 24 months and more. However, a nominal fee will be
imposed for key posts and management/professional and technical posts.
5. Employment of Foreign Workers
In Malaysia, foreign workers can be employed in the construction, plantation,
services (domestic servants, workers in the hotel industry, trainers and instructors)
and manufacturing sectors.
Applications from companies in the non-manufacturing sectors including services
located in Peninsular Malaysia should be submitted to the Foreign Workers Division
of the Ministry of Home Affairs. Only nationals from Cambodia, India, Indonesia,
Kazakhstan, Laos, Myanmar, Nepal, Philippines, Sri Lanka, Thailand, Turkmenistan,
Uzbekistan and Vietnam can be employed. For projects located in Sabah and
Sarawak, applications for employment of foreign workers should be submitted to the
respective state Immigration offices.
Approval is based on the merits of each case and subject to conditions that will be
determined from time to time. Applications to employ foreign workers will only be
considered when efforts to find qualified local citizens and permanent residents
have failed.
To ensure that foreign labour is employed only when necessary, an annual levy on
foreign workers is imposed. The levy for a foreign worker in the manufacturing,
services and construction sectors is RM100 per month while the levy is RM30 per
month for the domestic help and plantation sectors.
29
30
SECTION 3
Quick Reference
This section provides a quick guide on
the applications, equity guidelines,
incentives, expatriate employment and
the relevant forms to be used.
Chapter
Page
Chapter 8.
195
Chapter 9.
205
Chapter 10. Logistics Services
210
Chapter 11. Specialised Technical Support Services
221
Chapter 12. Information and Communication Technology
235
Chapter 13. Environmental Management Services
242
Chapter 14. Distributive Trade
253
Chapter 15. Industrial Training
261
Chapter 8
Application
Where to Apply
Form(s)
MIDA
Prescribed Form
"Application for
Operational Headquarters
incentives"
(3 copies)
State Local Authority
Prescribed Form
Operational Headquarters
(OHQ)
Licences, Registrations
and Approvals
(i)
Approval for OHQ
Status
•
100% foreign equity
holding
•
Expatriate Posts based
on requirements
•
A 10-year full income
tax exemption on
statutory income
(ii) Signboard Licence
Processing Time :
(One) 1 Month
(See Appendix 6 for List of
Addresses of the Relevant
State Local Authorities)
Expatriate Employment
•
•
Expatriate Post
MIDA
Processing Time :
(One) 1 Month
Immigration Department
of Malaysia (Immigration
Department Head Office)
Level 3, (Podium) Block
2G4, Precinct 2,
Federal Government
Administration Centre
62550 Putrajaya.
603-8880 1005
Tel:
603-88801394
Fax:
www.imi.gov.my
Endorsement of
Employment Pass
Processing Time :
(Two) 2 Weeks
Or
Office
Addresses of Immigration
Department Offices)
195
Together with OHQ
Application
•
DP11
Or
•
•
IM8 & IM38
DP8 (2 copies)
Application
Where to Apply
Form(s)
MIDA
Prescribed Form
"Application for Tax
Incentive for Regional
Distribution Centres
(RDC)
(3 copies)
Tax Analysis Division
Ministry of Finance (MOF)
Ministry of Finance Complex
Centre Block
Level 6-7, Precinct 2
Federal Government
62592 Putrajaya.
Tel:
603-8882 3000
Fax:
603-8882 3384
www.treasury.gov.my
FZ4
Regional Distribution
Centres (RDC)
and Approvals
(i)
Approval for RDC
Status
•
100% foreign equity
allowed
•
on requirements
•
Import duty and sales
tax exemption on
goods for the purpose
of distribution
•
A 10-year full Income
tax exemption on
statutory income
(ii) Approval to locate in
Free Industrial Zone
Processing Time :
(One) 1 Month
Royal Customs Department
Addresses of Royal
Customs Offices)
(iii) Licenced
Manufacturing
Warehouse
Processing Time :
(One) 1 Month
JKED 1
Addresses of Royal
Customs Offices)
196
Application
Where to Apply
Form(s)
(iv) Public Bonded
Warehouse and
Private Bonded
Warehouse Licence
JKED 1
Addresses of Royal
Customs Offices)
Processing Time:
(One) 1 Month
Fee: RM2,400 for
Two (2) years
(v)
Certificate of Fitness
•
Processing Time:
One (1) Month
A (Certification of
Building/Structural
Plans)
•
B (Notice of
Commencement/
Resumption of
Building Operations)
•
C (Notice of
Completion of Setting
Out)
•
D (Notice of
Completion of
Foundations)
•
E (Application for the
Issue of Certificate of
Fitness for Occupation)
(vi) Approval from the
Fire and Rescue
Department
Processing Time:
(One) 1 Month
(vii) Licence for Commercial
Vehicle and Haulage
Processing Time:
(One) 1 Month
Fee: RM70
197
Fire and Rescue
Department
No Prescribed Form
Addresses of the Fire and
Rescue Department Offices)
Ministry of Entrepreneurial
& Cooperative Development
Commercial Vehicle
(MECD)
Licensing Board (CVLB)
Level 4, Podium Block
Lot 2, G6, Precinct 2
Federal Government
62100 Putrajaya.
Tel:
603-8880 5000
603-8880 5621
Fax:
www.kpun.gov.my
JPKJ 1
Application
Where to Apply
Form(s)
(viii) Freight Forwarding
and Shipping Agent
Licences
•
JKED 1
Addresses of Royal
Customs Offices)
•
Application to be An
Agent
•
Lampiran B
•
Lampiran B2
•
Lampiran B3
•
Lampiran B4
•
Lampiran B5
(4 copies)
Processing Time:
(One) 1 Month
(ix) Signboard Licence
(x)
Processing Time:
(One) 1 Month
Service Tax Licence
Processing Time:
(One) 1 Week
Addresses of Royal
Customs Offices)
Prescribed Form
JKED 1
•
•
Together with RDC
Application
Expatriate Post
MIDA
Processing Time:
(One) 1 Month
Head Office
•
Endorsement of
Employment Pass
Or
Or
Office
•
IM8 & IM38
•
DP8
(2 copies)
Processing Time:
(One) 1 Month
Department Offices)
DP11
198
Application
Where to Apply
Form(s)
MIDA
Prescribed Form
"Application for
International Procurement
Centre Status"
(3 copies)
Tax Analysis Division MOF
FZ4
International
Procurement Centres
(IPC)
and Approvals
(i) Approval for IPC
Status
•
100% foreign equity
allowed;
•
on requirements;
•
Full tax exemption of
its statutory income
for ten (10) years
(ii) Approval to Locate in
Free Industrial Zone
Processing Time:
(One) 1 Month
Addresses of Royal
Customs Offices)
(iii) Licenced
Manufacturing
Warehouse
Processing Time:
(One) 1 Month
(iv) Public Bonded
Warehouse Licence
and Private Bonded
Warehouse Licence
Processing Time:
(One) 1 Month
Fee: RM2,400 for
Two (2) years
199
JKED 1
Addresses of Royal
Customs Offices)
Addresses of Royal
Customs Offices)
JKED 1
Application
Where to Apply
Form(s)
(v)
Certificate of Fitness
•
Processing Time:
One (1) Month
A (Certification of
Building/Structural
Plans)
•
B (Notice of
Commencement/
Resumption of
•
C (Notice of
Out)
•
D (Notice of
Completion of
Foundations)
•
Fitness for
(vi) Approval from the
Fire and Rescue
Department
Processing Time:
(One) 1 Month
(vii) Licence for
Commercial
Vehicle and Haulage
Processing Time:
(One) 1 Month
Fee: RM70
viii) Freight Forwarding
and Shipping Agent
Licences
Processing Time:
(One) 1 Month
Fire and Rescue
Department
No Prescribed Form
Rescue Department
Offices)
Commercial Vehicle
(MEDC)
Federal Government
62100 Putrajaya.
Tel:
603-8880 5000
Fax:
603-8880 5621
www.kpun.gov.my
JPKJ 1
•
JKED 1
Addresses of Royal
Customs Offices)
•
Agent
•
Lampiran B
•
Lampiran B2
200
Application
(ix) Signboard Licence
(x)
Where to Apply
Processing Time:
(One) 1 Month
Service Tax Licence
Processing Time:
(One) 1 Week
Addresses of Royal
Customs Offices)
Form(s)
•
Lampiran B3
•
Lampiran B4
•
Lampiran B5
(4 copies)
Prescribed Form
JKED 1
•
Expatriate Post
MIDA
Together with IPC
Application
Head Office
•
Processing Time:
(One) 1 Month
•
Endorsement of
Employment Pass
DP11
Or
Processing Time:
(Two) 2 Weeks
Or
Office
•
•
IM8& IM38
DP8
(2 copies)
•
IMS – 1
(New Project)
(3 copies)
•
IMS – 2
(Existing/ Eexpansion
Projects)
(3 copies)
Department Offices)
Integrated Market
Support Services
Incentives
Integrated Market Support
Services:
201
Pioneer Status with tax
exemption of 70% on
statutory income for five (5)
years or ITA of 60%
qualifying capital expenditure
against 70% of statutory
income for five (5) years
MIDA
Application
Where to Apply
Form(s)
Double Deduction on
Expenses Incurred for the
Promotion of Exports
Inland Revenue Board (IRB)
10th Floor, Block 9
Government Offices
Complex
Jalan Duta
50758 Kuala Lumpur
Tel:
603-6209 1000
Fax:
603-6201 2434
www.hasilnet.org.my
Tax Return
Tax Exemption on the
Value of Increased Exports
IRB
Tax Return
Market Development
Grant
Malaysia External Trade
Development Corporation
(MATRADE)
Trade Export Advisory &
Client Services Div.
7th Floor, East Wing
Wisma Sime Darby
Jalan Raja Laut
50350 Kuala Lumpur.
Tel:
603-2616 3333
Fax:
603-2694 7270
www.matrade.gov.my
MDG1/03
MIDA
•
JA1
(New Company)
(3 copies)
•
JA2
(Expansion/
Diversification
(3 copies)
•
DP11
Processing Time:
(One) 1 Month
Expatriate Post
•
Key Post and Time
Post
Processing Time:
(One) 1 Month
Endorsement of
Employment Pass
Head Office
Or
Processing Time:
(Two) 2 Weeks
Or
Office
•
IM8 & IM38
•
DP8
(2 copies)
Department Offices)
202
Application
Where to Apply
Form(s)
Malaysian Industrial
Development Authority
(MIDA)
1st Floor, Plaza Sentral
Jalan Stesen Sentral 5
Kuala Lumpur Sentral
50470 Kuala Lumpur
Tel:
603-2267 3420
Fax:
603-2273 4216
www.mida.gov.my
Prescribed Form
"Application for
Establishing Regional /
Representative of A
Foreign Company"
(3 copies)
Representative / Regional
Office
and Approvals
(i)
Approval to Establish
Regional or
Representative Office
Processing Time :
(One) 1 Month
Prescribed Form
Processing Time :
(One) 1 Month
Incentives
Incentive for Expatriates
Working in a Regional
Office
•
Taxed only on the
chargeable income
attributable to the
number of days in
Malaysia
Corporate Management
Division
10th Floor, Block 9
Government Office
Complex
Jalan Duta
50758 Kuala Lumpur.
603-6209 1000
Tel:
603-6201 2434
Fax:
www.hasilnet.org.my
Tax Return
•
Expatriate Post
Processing Time :
(One) 1 Month
203
MIDA
Together with Application
for Regional or
Application
Where to Apply
Form(s)
•
Endorsement of
Employment Pass
Head Office
•
Processing Time :
(Two) 2 Weeks
Or
DP11
Or
Office
•
IM8 & IM38
•
DP8
(2 copies)
Department Offices)
Branch Office
•
•
Expatriate Post
MIDA
Processing Time :
(One) 1 Month
Head Office
Endorsement of
Employment Pass
Or
•
Office
Or
Processing Time :
(Two) 2 Weeks
Department Offices)
Together with Application
for Regional or
DP11
•
IM8 & IM38
•
DP8
(2 copies)
204
Chapter 9
Application
Where to Apply
Form(s)
(MIDA)
5th Floor, Plaza Sentral
50470 Kuala Lumpur.
603-2267 3633
Tel:
Fax:
603-2267 7970
www.mida.gov.my
R&D 1
(3 copies)
MIDA
R&D 1
(3 copies)
MIDA
R&D 2
(3 copies)
Incentives
Contract R&D Company :•
Pioneer Status with
100% tax exemption
of statutory income
level for 5 years; or
Investment Tax
Allowance (ITA) of
100% on qualifying
capital expenditure
for 10 years
Processing Time:
Two (2) Months
R&D Company :•
ITA of 100% on
qualifying capital
expenditure incurred
within 10 years
•
Second round Pioneer
Status for another 5
years or ITA for a
further 10 years
Processing Time:
Two (2) Months
In-house R&D :-
205
•
Investment Tax
Allowance (ITA) of
50% on qualifying
capital expenditure
for 10 years
•
Second round of
Pioneer Status for
another 5 years or
ITA for a further 10
years
Processing Time:
Two (2) Months
Application
Where to Apply
Form(s)
Double Deduction for R&D
Division
10th Floor, Block 9
Government Office Complex
Jalan Duta
50758 Kuala Lumpur.
Tel:
603-6209 1000
Fax:
603-6201 2434
www.hasilnet.org.my
Tax Return
Incentive for Researchers
to Commercialise
Research Findings
IRB
Tax Return
Exemption of Import Duty,
Sales Tax and Excise Duty
on Machinery, Raw
Materials, Components,
Parts, Samples and
Equipment for R&D
MIDA
R&D 4
(3 copies)
Capital Allowance on Plant
and Machinery for R&D
IRB
Tax Return
IRB
Tax Return
Tax Exemption of the
Value of Increased Exports
in the Services
IRB
Tax Return
Double Deduction for the
IRB
Tax Return
Single Deduction for the
IRB
Tax Return
•
Initial Allowance: 20%
•
Annual Allowance:
40%
Industrial Building
Allowance for
Construction or Building
for R&D
•
Initial Allowance:
10%
•
Annual Allowance:
39%
206
Application
Where to Apply
Form(s)
Incentives for Multimedia
Super Corridor
Multimedia Development
Corporation Sdn Bhd
(MDC)
MSC Headquarters
2360 Persiaran APEC
63000 Cyberjaya,
Selangor Darul Ehsan,
Malaysia.
Tel:
603-8315 3000
Fax:
603-8315 8519
www.mdc.com.my
-
PIA: 86 (PS:BP) /
MAC: 06 (For Pioneer
Status)
-
PIA: 86 (ITA) / MAC:
06 (For ITA)
The IGS Secretariat
The Ministry of Science,
Technology and
Innovation (MOSTI)
Level 1, Block C5 Parcel C
Federal Government
62662 Putrajaya.
Tel:
603-8885 8164
Fax:
603-8889 3005
www.mosti.gov.my
IGS
(12 copies)
Malaysian Technology
Sdn Bhd (MTDC)
Level 5, MIDF Building
195A Jalan Tun Razak
50400 Kuala Lumpur
Tel:
603-2161 2000
Fax:
603-2163 7542
www.mtdc.com.my
CRDF
(2 copies)
MOSTI
On-line submission
Fiscal Incentives
Industry Research &
Development Grant
Scheme (IGS)
Processing Time:
Three (3) Months
Commercialisation of
Research & Development
Fund (CRDF)
Processing Time:
Four (4) months
Intensification of Research
in Priority Areas (IRPA)
Processing Time:
Experimental Applied
Research (EAR) – Three (3)
Months
Prioritised Research (PR) –
Three (3) to Six (6) Months
Strategic Research (SR) –
Three (3) to Six (6) Months
207
Application
Where to Apply
Form(s)
Cradle Investment
Programme (CIP)
Malaysia Venture Capital
Management Berhad
(MAVCAP)
Level 11, Bangunan Bank
Industri, 1016
Jalan Sultan Ismail
50300 Kuala Lumpur
Tel:
603-2693 1550
Fax:
603-2698 3800
www.cradle.com.my
On-line submission
Small and Medium
Industries Development
Corporation (SMIDEC)
Planning & Strategic
Division
701D, Level 7
Tower D, Uptown 5 No.5,
Jalan SS21/39 Damansara
Uptown
47400 Petaling Jaya.
Tel:
603-7628 7400
Fax:
603-7665 1717
www.smidec.gov.my
ITAF 1
(2 copies)
SMIDEC
ITAF 2
(2 copies)
SMIDEC
ITAF 3
(2 copies)
SMIDEC
Engineering Design Grant
(2 copies)
SMIDEC
E-Manufacturing
(2 copies)
Processing Time:
Two (2) Months
Grant for Business
Planning and
Development (ITAF 1)
Processing Time: 35 days
Grant for Product and
Process Improvement
(ITAF 2)
Processing Time : 35 days
Grant for Productivity and
Quality Improvement and
Certification (ITAF 3)
Grant for Upgrading
Engineering Design
Capabilities
Grant for ICT Application
208
Application
Where to Apply
Form(s)
Soft Loan from ICT
Adoption
MIDF
•
E-Manufacturing (ERP)
•
E-Design
•
JA1
(new company)
(3 copies)
•
JA2
(expansion/
diversification)
(3 copies)
of Malaysia
(Immigration Department
Head Office)
Level 3, (Podium)
Block 2G4, Precinct 2,
Federal Government
62550 Putrajaya,
Tel:
603-8880 1005
Fax:
603-8880 1394
www.imi.gov.my
•
DP11
Or
Or
Office
•
IM8 & IM38
•
DP8
(2 copies)
•
Expatriate Post
MIDA
Processing Time:
One (1) Month
•
Endorsement of
Employment Pass
Processing Time:
Two (2) Weeks
Department Offices)
209
Chapter 10
Logistics Services
Application
Where to Apply
Form(s)
•
Addresses of Royal
Customs Offices)
Lampiran A
(Warehouse Licence)
(4 copies)
•
JKED 1
(4 copies)
•
Addresses of Royal
Customs Officess)
Lampiran A
(Warehouse Licence)
(4 copies)
•
JKED 1
(4 copies)
•
A (Certification of
Building/Structural
Plans)
•
B (Notice of
Commencement/
Resumption of
•
C (Notice of
Out)
•
D (Notice of
Completion of
Foundations)
•
Warehousing Services
and Approvals
(i)
Public Bonded
Warehouse Licence
•
30% Bumiputera
Equity Required.
Processing Time:
One (1) Month
Fee: RM2,400 for
Two (2) Years
(ii) Private Bonded
Warehouse Licence
Processing Time:
One (1) month
Fee: RM2,400 for
Two (2) Years
(iiI) Certificate of Fitness
Processing Time:
One (1) Month
Logistics Services
210
Application
Where to Apply
Form(s)
(iv) Approvals from the
Fire and Rescue
Department
Fire and Rescue Department
No Prescribed Form
Processing Time:
One (1) Month
(v)
Business Premise and
Signboard Licences
Processing Time:
One (1) Month
(vi) Service Tax Licence
Processing Time:
One (1) Week
Rescue Department
Offices)
Prescribed Form
Addresses of Relevant
JKED 1
Addresses of Royal
Customs Offices)
Incentives
Integrated Logistic
Services:
•
Pioneer Status with
tax exemption of
70% of statutory
income for a period
of five years; or ITA
of 60% on qualifying
capital expenditure
for 5 years
Processing Time:
Two (2) Months
(MIDA)
50470 Kuala Lumpur
Tel:
603-2267 3420
Fax:
603-2273 4216
www.mida.gov.my
ILS1
(3 copies)
of Malaysia
Head Office)
Employment Pass Division
Level 3, (Podium)
Block 2G4, Precinct 2
Federal Government
62550 Putrajaya.
Tel:
603-8880 1005
603-8880 1394
Fax:
www.imi.gov.my
•
DP10
•
DP11
•
Employment Pass
Application
Processing Time: Two
(2) Weeks
211
Logistics Services
Application
Where to Apply
Form(s)
•
Endorsement of
Employment Pass
Head Office
Processing Time:
Two (2) Weeks
Or
Or
Office
•
IM8 & IM38
•
DP8
(2 copies)
Department Offices)
Warehousing Services For
Regulated Goods
and Approvals
Atomic Energy Licensing
Board (AELB)
Ministry of Science,
Technology and
Innovation (MOSTI)
Batu 24, Jalan Dengkil
47800 Selangor.
Tel: 603-8926 7699
Fax: 603-8924 4191
www.aelb.gov.my
LPTA 5
(2 copies)
(ii) Off-Site Storage
Facilities"Collection,
Movement and
Transportation of
Scheduled Wastes"
Licence
(This licence is frozen
until 17 December 2010)
-
(iii) Business Premise and
Signboard Licences
Prescribed Form
(i)
Class G Licence to
Store Radioactive
and Nuclear
Materials
Application Fee:
RM15
Processing Time:
One (1) Month
Logistics Services
212
Application
Where to Apply
Form(s)
(iv) Certificate of Fitness
•
A (Certification of
Building/Structural
Plans)
•
B (Notice of
Commencement/
Resumption of
•
C (Notice of
Out)
•
D (Notice of
Completion of
Foundations)
•
Fitness for
Occupation)
Processing Time:
One (1) Month
(v)
Approvals from the
Fire and Rescue
Department
Processing Time:
One (1) Month
Fire and Rescue
Department
No Prescribed Form
Rescue Department
Offices)
Incentives
Integrated Logistic
Services:
•
Pioneer Status with
tax exemption of
70% of statutory
income for a period
capital expenditure
for 5 years
Processing Time:
Two (2) Months
213
Logistics Services
(MIDA)
50470 Kuala Lumpur
Tel:
603-2267 3420
603-2273 4216
Fax:
www.mida.gov.my
ILS1
(3 copies)
Application
Where to Apply
Form(s)
Head Office
•
DP10
Endorsement of
Employment Pass
Head Office
•
DP11
Processing Time:
Two (2) Weeks
Or
Or
Office
•
IM8 & IM38 DP8
(2 copies)
& Cooperative
Development
Commercial Vehicle
(MEDC)
Federal Government
62100 Putrajaya.
Tel:
603-8880 5000
Fax:
603-8880 5621
www.kpun.gov.my
•
JPKJ 1
•
LPKP 2
Department of
Environment
(DOE’s head office)
Ministry of Natural
Resources and
Environment
Level 3-7, Block C4
Federal Government
62662 Putrajaya.
Tel : 603-8885 8200
Fax : 603-8888 9987
www. jas.sains.my
AS13
•
Employment Pass
Application
Processing Time:
Two (2) Weeks
•
Department Offices)
Transportation Services
and Approvals
(i)
•
Licence for
Commercial Vehicle
and Haulage-Carrier
Licence A
At least 30%
Bumiptera Equity
Required
(ii) Licence for
Transporting
Scheduled Wastes
Processing Time: One
(1) Month
Renewal Fee: RM100
Logistics Services
214
Application
Where to Apply
Form(s)
Or
Or
DOE Office
AS13
Addresses of the DOE
Offices)
(iii) Class D Licence for
the Transportation of
Nuclear and
Radioactive Materials
Processing Time:
Three (3) Months
Application Fee: RM15
Board (AELB)
Technology and
Innovation (MOSTI)
47800 Selangor.
Tel:
603-8926 7699
Fax:
603-8924 4191
www.aelb.gov.my
LPTA/BP/4
(2 copies)
Prescribed Form
Licence Fee: RM100
(iv) Signboard Licence
Processing Time:
One (1) Month
Incentives
Exemption from Import
Duty and Sales Tax
Exemption on Prime
Movers and Trailers
Ministry of Finance (MOF)
Tax Analysis Division
Ministry of Finance
Complex 6&7th Floor,
Precinct 2
Federal Government
62592 Putrajaya.
Tel:
603-8882 3000
Fax:
603-8882 3384
www.treasury.gov.my
BAC 2/96
Integrated Logistic Services:
(MIDA)
50470 Kuala Lumpur
Tel:
603-2267 3420
603-2273 4216
Fax:
www.mida.gov.my
ILS1
(3 copies)
•
215
Pioneer Status with
tax exemption of
70% of statutory
income for a period
capital expenditure
for 5 years
Processing Time:
Two (2) Months
Logistics Services
Application
Where to Apply
Form(s)
Head Office
•
DP10
Endorsement of
Employment Pass
Head Office
•
DP11
Processing Time:
Two (2) Weeks
Or
Or
Office
•
IM8 & IM38 DP8
(2 copies)
•
JKED 1
Addresses of Royal
Customs Offices)
•
Agent
•
Lampiran B
•
Lampiran B2
•
Lampiran B3
•
Lampiran B4
•
Lampiran B5
(4 copies)
•
Employment Pass
Application
Processing Time:
Two (2) Weeks
•
Department Offices)
Forwarding/Shipping
and Approvals
(i)
Freight Forwarding
Agent
•
51% Bumiputera
Equity Required
Processing Time:
One (1) Month
(ii) Shipping Agent
•
30% Bumiputera
Equity Required
Same as above
Addresses of Royal
Customs Offices)
Processing Time:
One (1) Month
Logistics Services
216
Application
Where to Apply
Form(s)
(iii) Signboard Licence
Prescribed Form
Processing Time:
(One) 1 Month
(iv) Service Tax Licence
Processing Time:
(One) 1 Week
JKED 1
Addresses of Royal
Customs Offices)
Incentives
•
Pioneer Status with
tax exemption of
70% of statutory
income for a period
capital expenditure
for 5 years
Processing Time:
Two (2 ) Months
(MIDA)
50470 Kuala Lumpur
Tel:
603-2267 3420
Fax:
603-2273 4216
www.mida.gov.my
ILS1
(3 copies)
•
Employment Pass
Application
•
DP10
DP11
Head Office
Processing Time:
Two (2) Weeks
•
Endorsement of
Employment Pass
Head Office
•
Processing Time:
Two (2) Weeks
Or
Or
Office
•
Department Offices)
217
Logistics Services
IM8 & IM38 DP8
(2 copies)
Application
Where to Apply
Form(s)
(MIDA)
50470 Kuala Lumpur
Tel: 603-2267 3420
Fax: 603-2273 4216
www.mida.gov.my
ILS1
(3 copies)
MIDA
•
JA1
(New Project)
(3 copies)
•
JA2 (Expansion/
Diversification
Project) (3 copies)
DP11
Incentives
•
Pioneer Status with
tax exemption of 70%
of statutory income for
a period of five years;
or ITA of 60% on
qualifying capital
expenditure for 5 years
Processing Time:
Two (2 ) Months
•
Expatriate Post
(2) Months
•
Endorsement of
Employment Pass
Head Office
•
Processing Time:
(Two) 2 Weeks
Or
Or
Office
•
IM8 & IM38
•
DP8
(2 copies)
•
Addresses of Royal
Customs Offices)
Lampiran A
(Warehouse Licence)
(4 copies)
•
JKED 1
(4 copies)
Department Offices)
and Approvals
Cold Chain Facilities:
(i)
Public Bonded
Warehouse Licence
•
30% Bumiputera
Equity Required.
Processing Time :
One (1) Month
Fee: RM2,400 for
Two (2) Years
Logistics Services
218
Application
Where to Apply
Form(s)
(ii) Licence for
Commercial Vehicle
and Haulage-Carrier
Licence A
Commercial Vehicle (MEDC)
Federal Government
62100 Putrajaya.
Tel:
603-8880 5000
Fax:
603-8880 5621
www.kpun.gov.my
•
JPKJ 1
•
LPKP 2
Prescribed Form
•
30% Bumiputera
Equity Required.
(iii) Business Premise and
Signboard
Licences
Processing Time:
(One) 1 Month
(vi) Service Tax Licence
Processing Time:
(One) 1 Week
Addresses of Relevant
JKED 1
Addresses of Royal
Customs Offices)
Incentives
Cold Chain Facilities and
Services for Food
Products:
•
Pioneer Status with
tax exemption of
70% on statutory
income for 5 years;
or Investment Tax
Allowance (ITA) of
60% on qualifying
capital expenditure
for 5 years.
MIDA
ICA1 (97)
(3 copies)
MIDA
PC 1 (97)
(6 copies)
(2) months
Duty and Sales Tax on
Machinery and Equipment
Processing Time:
Two (2) months
219
Logistics Services
Application
Where to Apply
Expatriate Post
Form(s)
•
JA1
(New Project)
(3 copies)
•
JA2
(Expansion/
Diversification
Project)
(3 copies)
•
DP11
MIDA
Processing Time: Two (2)
Months
Endorsement of
Employment Pass
Head Office
Processing Time: Two (2)
weeks
Or
Or
Office
Department Offices)
•
IM8 & IM38
•
DP8
(2 copies)
Logistics Services
220
Chapter 11
Application
Where to Apply
Form(s)
Board of Engineers
Malaysia (BEM)
JKR Headquarters
17th Floor, Kompleks
Kerja Raya, Jalan Sultan
Salahuddin
50580 Kuala Lumpur
Tel:
603-2696 7096
603-2692 5017
Fax:
www.bem.org.my
E
BEM
B2
and Approvals
Registration as an
Engineering Consultancy
Practice
•
100% equity
ownership by
Malaysians
Processing Time: Four
(4) Months
Processing Fee: RM50
(Payable only during first
application)
Registration Fee: RM1,000
application)
Annual Renewal Fee:
RM500
Temporary Registration as
an Professional Engineer
Processing Time: Four (4)
Months
Processing Fee: RM500
application)
Registration Fee: RM 500
application)
Annual Renewal Fee:
RM500
221 Specialised Technical Support Services
Application
Where to Apply
Form(s)
of Malaysia (Immigration
Department Head Office)
Level 3, (Podium)
Federal Government
62550 Putrajaya.
Tel:
603-8880 1005
Fax:
603-88801394
www.imi.gov.my
•
DP10
Endorsement of
Employment Pass
Head Office
•
DP11
Processing Time:
(Two) 2 Weeks
Or
Or
Office
•
IM8 & IM38
•
DP8
(2 copies)
•
Employment Pass
Application
Processing Time:
(Two) 2 Weeks
•
Department Offices)
and Approvals
Registration as Boiler and
Unfired Pressure Vessel
Repairer
•
30% Bumiputera
equity required
Processing Time:
Three (3) Months
Department of
Occupational Safety and
Health
(DOSH Head Office)
Ministry of Human
Resources
Level 2, 3 & 4
Block D3, Parcel D
Federal Government
62502 Putrajaya
Tel:
603-8886 5000
603-8889 2349
Fax:
www.dosh.gov.my
No Prescribed Forms
222
Application
Where to Apply
Form(s)
Small and Medium
Industries Development
Corporation (SMIDEC)
Planning & Strategic
Division
701D, Level 7,
Tower D, Uptown 5, No.5
Jalan SS21/39, Damansara
Uptown,
47400 Petaling Jaya
Tel:
603-7628 7400
Fax:
603-7665 1717
www.smidec.gov.my
ITAF1
(2 copies)
SMIDEC
ITAF3
(2 copies)
Head Office
•
DP10
Endorsement of
Employment Pass
Head Office
•
DP11
Processing Time:
(Two) 2 Weeks
Or
Or
Office
•
IM8 & IM38
•
DP8
(2 copies)
Grants
Grant for Business
Planning and
Development (ITAF1)
Certification (ITAF3)
•
Employment Pass
Application
Processing Time:
(Two) 2 Weeks
•
Department Offices)
and Approvals
Registration as Assessors
223
DOSH Head Office
Prescribed Form
Application
Where to Apply
Form(s)
Registration as Hygiene
Technicians
DOSH Head Office
Prescribed Form
Registration as
Occupational Safety and
Health Doctors
DOSH Head Office
Prescribed Form
Head Office
•
DP10
Head Office
•
DP11
Or
Or
Office
•
IM8 & IM38
•
DP8
(2 copies)
•
FM 201(QMS)
•
Employment Pass
Application
Processing Time:
(Two) 2 Weeks
•
Endorsement of
Employment Pass
Processing Time:
(Two) 2 Weeks
Department Offices)
and Approvals
Accreditation Of
Certification Bodies
•
Quality Management
System (QMS)
Processing Time:
Seven (7) to Eight (8)
Months
Application Fee: RM5,000
Department of Standards
Malaysia (DSM)
Accreditation Division
Technology & Innovation
(MOSTI)
Level 1 & 2, Block C4,
Parcel C
Federal Government
62502 Putrajaya.
Tel:
603-8885 8000
603-8888 5060
Fax:
www.dsm.gov.my
224
Application
Where to Apply
Form(s)
•
DSM
•
FM 201(EMS)
DSM
•
FM 201 (Product
Certification)
Head Office
•
DP10
Endorsement of
Employment Pass
Head Office
•
DP11
Processing Time:
(Two) 2 Weeks
Or
Or
Office
•
IM8 & IM38
•
DP8
(2 copies)
Environmental
Management System
(EMS)
Processing Time:
Months
Application Fee:
RM5,000
•
Product Certification
Processing Time:
Months
Application Fee:
RM5,000
•
Employment Pass
Application
Processing Time:
(Two) 2 Weeks
•
Department Offices)
225
Application
Where to Apply
Form(s)
DSM
•
LA 202T
DSM
•
LA 202C
Head Office
•
DP10
Endorsement of
Employment Pass
Head Office
•
DP11
Processing Time:
(Two) 2 Weeks
Or
Or
Office
•
IM8 & IM38
•
DP8
(2 copies)
and Approvals
Accreditation of
Laboratory under the
Laboratory Accreditation
Scheme of Malaysia
(SAMM)
•
Testing Laboratory
(1) Year
Application Fee:
RM 3,000/Testing
Field
RM 200/Additional
Field
•
Calibration
Laboratory
(1) Year
Application Fee:
RM 3,000/Testing Field
RM 200/ Additional
Field
•
Employment Pass
Application
Processing Time:
(Two) 2 Weeks
•
Department Offices)
226
Application
Where to Apply
Form(s)
Malaysian Cocoa Board
(MCB)
5 & 6th Floors
Wisma SEDCO
Lorong Plaza Wawasan
Off Coastal Highway,
Locked Bag 211
88999 Kota Kinabalu
Tel:
6088-252 572
Fax:
6088-239 575
www.koko.gov.my
LKM/PG/05
and Approvals
Licence To Grade Cocoa
Processing Time:
(One) 1 Month
Annual Licence Renewal
Fee: RM 25
Addresses of the MCB
Offices)
Grants
Grant for Business
Planning and
Development (ITAF1)
SMIDEC
TAF1
(2 copies)
SMIDEC
ITAF 3
(2 copies)
Development Finance
Berhad (MIDF)
Bangunan MIDF
195A, Jalan Tun Razak
50400 Kuala Lumpur
Tel:
603-2161 1166
Fax:
603-2161 5973
www.midf.com.my
•
E-Manufacturing
•
E-Design
Certification (ITAF 3)
Soft Loan for ICT Adoption
227
Application
Where to Apply
Form(s)
Head Office
•
DP10
Endorsement of
Employment Pass
Head Office
•
DP11
Processing Time:
(Two) 2 Weeks
Or
Or
Office
•
IM8 & IM38
•
DP8
(2 copies)
•
Employment Pass
Application
Processing Time:
(Two) 2 Weeks
•
Department Offices)
and Approvals
Class A Licence
(manufacture, trade in,
produce, process,
purchase, own, possess,
use, transfer, handle, sell
or store radioactive
material)
Processing Time:
(One) 1 Month
Board (AELB)
Technology and
Innovation
(MOSTI)
47800 Selangor.
Tel:
603-8926 7699
Fax:
603-8924 4191
www.aelb.gov.my
LPTA/BP/1
(2 copies)
AELB
LPTA/BP/3
(2 copies)
Licence Fee:
Fist Cell: RM10,000
Additional Cell: RM200
Class C Licence
(manufacture, trade in,
produce, process,
purchase, own, possess,
use, transfer, handle, sell
or store irradiating
apparatus)
Processing Time:
(One) 1 Month
228
Application
Where to Apply
Form(s)
(MIDA)
50470 Kuala Lumpur
Tel:
603-2267 3633
Fax:
603-2267 7970
www.mida.gov.my
•
ICA 1 (97)
(New Project)
(3 copies)
•
ICA3 (97)
(Existing Project)
(3 copies)
MIDA
PC 2 (97)
(4 copies)
MIDA
PC 1 (97)
(6 copies)
MIDA
•
JA1
(New Project)
(3 copies)
•
JA2 (Expansion /
Diversification
Project) (3 copies)
DP11
Incentives
exemption of 30% of
statutory income for 5
years; or Investment Tax
Allowance (ITA) of 60% of
qualifying capital
expenditure for 5 years
Processing Time:
Two (2) Months
Duty on Raw Materials
/Components
Processing Time:
Two (2) Months
Processing Time:
Two (2) Months
•
Expatriate Post
Processing Time:
(Two) 2 Weeks
•
Endorsement of
Employment Pass
Head Office
•
Processing Time:
(Two) 2 Weeks
Or
Or
Office
•
IM8 & IM38
•
DP8
(2 copies)
Department Offices)
229
Application
Where to Apply
Form(s)
Institute for Medical
Research (IMR)
Standing Committee for
Medical Research
Jalan Pahang
50588 Kuala Lumpur
Tel:
603-2698 6033
Fax:
603-2693 8306
www.imr.gov.my
JTP/KKM 1-2
(5 copies)
NCE/Clinical Trial Unit,
National Pharmaceutical
Control Bureau (NPCB)
Ministry of Health, Jalan
Universiti,
P.O. Box 319,
Tel:
603-7957 3611
Fax:
603-7956 7075
www.bpfk.gov.my
BPFK-442.1
NPCB
BPFK -443 and
BPFK -442.1
NPCB
BPFK -441
NPCB
BPFK -441
and Approvals
Clinical Trial in Public
Hospitals
Processing Time:
Three (3) to Four (4)
Months
Clinical Trial Import Licence
Registration Fee:
RM500/ Trial Product
Processing Time:
Two (2) to Three (3) Months
Clinical Trial Permit for An
Unregistered Product to
be Manufactured in
Malaysia for Clinical Trials
Processing Time:
Clinical Trial Permit for
Registered Drug with
Special Labelling
Processing Time:
Clinical Trial Permit for a
New Indication of a
Registered Product
Processing Time:
230
Application
Where to Apply
Form(s)
MIDA
R&D 1
(3 copies)
MIDA
R&D 1
(3 copies)
MIDA
R&D 2
(3 copies)
Incentives
Contract R&D Company:
•
exemption of 100% of
years; or Investment
Tax Allowance (ITA) of
100% qualifying capital
within 10 years
•
years or ITA for a
further 10 years.
Processing Time:
Two (2) Months
R&D Company:
•
exemption of 100% of
Tax Allowance (ITA) of
within 10 years
•
years or ITA for a
further 10 years.
Processing Time:
Two (2) Months
In-house Research:
231
•
Investment Tax
Allowance (ITA) of
within 10 years
•
years or ITA for a
further 10 years.
Processing Time:
Two (2) Months
Application
Where to Apply
Form(s)
Double Deduction for
Research & Development
IRB
Tax Return
Head Office
•
DP10
Endorsement of
Employment Pass
Head Office
•
DP11
Processing Time:
(Two) 2 Weeks
Or
Or
Office
•
IM8 & IM38
•
DP8
(2 copies)
•
Employment Pass
Application
Processing Time:
(Two) 2 Weeks
•
Department Offices)
and Approvals
Public Licence for
Electrify Power
Processing Time:
One (1) to Two (2) Months
Examination for
Certification of
Competency
Energy Commission (EC)
13th Floor, Menara TH
Perdana
1001, Jalan Sultan Ismail
50250 Kuala Lumpur.
Tel:
603-2162 5400
Fax:
603-2693 7791
www.st.gov.my
ST (KE) 11
(3 copies)
EC
ST(PE)Pin 2003
(3 copies)
Annual Registration Fee:a. Electrical Services
Engineer-RM200
b.
Electrical Competent
Engineer-RM150
c.
Electrical SupervisorRM100
d.
Electrical
Chargeman-RM50
e.
Wireman-RM20
232
Application
Where to Apply
Form(s)
Information on the Waste
Disposal of Sewage and
Industrial Effluents
DOE Office
AS 9
(2 copies)
Processing Time:
(One) 1 Month
Manufacturing Licence to
Manufacture Industrial Gas
Offices)
MIDA
Processing Time:
One (1) to Two (2) Months
•
ICA 1 (97)
(New Project)
(3 copies)
•
ICA 3 (97) (Expansion
/ Diversification
Project)
(3 copies)
Licence Fee: RM50
Install And Operate
Unfired Pressure Vessel
DOSH Office
JKJ 105
Addresses of DOSH Offices)
First Time Using Unfired
Pressure Vessel
DOSH Office
JKJ 106
Addresses of the DOSH
Offices)
Incentives
Integrated Central Utility
Facilities (CUF):
Pioneer Status with 70%
tax exemption of statutory
income for 5 years; or
Investment Tax Allowance
(ITA) of 60% on qualifying
of capital expenditure for
5 years.
MIDA
•
ICA 1 (97)
(New Project)
(3 copies)
•
ICA 3 (97)
(Expansion/
Diversification
Project)
(3 copies)
•
JA1
(New Project)
(3 copies)
•
JA2 (Expansion/
Diversification
Project) (3 copies)
Processing Time:
Two (2) Months
•
Expatriate Post
MIDA
(1) Week
233
Application
Where to Apply
Form(s)
•
Endorsement of
Employment Pass
Head Office
•
(1) Week
Or
Or
Office
•
IM8& IM38
•
DP8
(2 copies)
Department Offices)
DP11
234
Chapter 12
Application
Where to Apply
Form(s)
(MIDA)
Plaza Sentral,
Jalan Stesen Sentral 5,
50470 Kuala Lumpur
Tel:
603-2267 3633
Fax:
603-2267 7970
www.mida.gov.my
CSD1
(3 copies)
Inland Revenue Board
(IRB)
Division
10th Floor, Block 9
Government Office
Complex
Jalan Duta
50758 Kuala Lumpur.
Tel:
603-6209 1000
Fax:
603-6201 2434
www.hasilnet.org.my
Tax Return
Hardware And Software
Consultancies, Database
Activities, Content
Development, InternetBased Business
Application Services, ECommerce
Services/Solutions,
System Integration,
Computer Assisted
Manufacturing Services,
Call Centres And
Centralised Help-Lines
Incentives
Incentive for Software
Development
Processing Time:
Two (2) Months
Accelerated Capital
Allowance
235
Application
Where to Apply
Form(s)
The IGS Secretariat
Technology and
Innovation (MOSTI)
Federal Government
62662 Putrajaya.
Tel:
603-8885 8164
Fax:
603-8889 3005
www.mosti.gov.my
IGS
(12 copies)
Corporation Sdn Bhd (MDC)
MSC Headquarters
2360 Persiaran APEC
63000 Cyberjaya,
Malaysia.
Tel:
603-8315 3000
Fax:
603-8315 8519
www.mdc.com.my
MGS Application
Template (7 Copies)
DAGS Secretariat
MIMOS Bhd
Technology Park Malaysia
Bukit Jalil
57000 Kuala Lumpur
Tel:
603-8996 5000
Fax:
603-8996 0255
www.dags.net.my
Precribed Form
of Malaysia
Head Office)
Employment Pass Division
Level 3, (Podium)
Block 2G4, Precinct 2
Federal Government
62550 Putrajaya.
603-8880 1005
Tel:
Fax:
603-8880 1394
www.imi.gov.my
•
Grants
Industry Research and
Development Grant
Scheme (IGS)
Processing Time:
Three (3) Months
MSC R&D Grant Scheme
(MGS)
Processing Time:
Two (2) Months
Demonstrator Applications
Grant Scheme (DAGS)
Processing Time:
Two (2) Weeks
•
Employment Pass
Application
Processing Time:
(Two) 2 Weeks
DP10
236
Application
Where to Apply
Form(s)
•
Endorsement of
Employment Pass
Head Office
•
Processing Time:
(Two) 2 Weeks
Or
Or
Office
•
•
IM8 & IM38
DP8
(2 copies)
Malaysian
Communication and
Multimedia Commission
(MCMC)
63000 Cyberjaya.
Tel:
603-8688 8000
Fax:
603-8688 1000
www.mcmc.gov.my
•
Form D
•
Appendix II
MCMC
•
Form A
•
Appendix I
DP11
Department Offices)
Other Information
Communication
Technology (ICT) Services
Licences, Registrations &
Approvals
Class Licence
Application Fee:RM2,500
Registration Fee: RM2,500
Annual Fee: 0.5% of
Gross Annual Turnover or
RM50,000 - whichever is
higher
Processing Time:
(One) 1 Month
Individual Licence
Application Fee:
RM10,000
Approval Fee: RM50,000
Renewal Fee: RM25,000
Processing Time: (One) 1
Month
237
Application
Where to Apply
Form(s)
(MIDA)
Plaza Sentral,
Jalan Stesen Sentral 5,
50470 Kuala Lumpur
Tel:
603-2267 3633
Fax:
603-2267 7970
www.mida.gov.my
CSD1
(3 copies)
Division
10th Floor, Block 9
Government Office
Complex
Jalan Duta
50758 Kuala Lumpur.
Tel:
603-6209 1000
Fax:
603-6201 2434
www.hasilnet.org.my
Tax Return
Incentives
Incentive for Software
Development
Processing Time:
Two (2) Months
Accelerated Capital
Allowance
Grants
Industry Research and
Development Grant
Scheme (IGS)
Processing Time:
Three (3) Months
MSC R&D Grant Scheme
(MGS)
Processing Time:
Two (2) Months
The IGS Secretariat
Technology and
Innovation (MOSTI)
Federal Government
62662 Putrajaya.
Tel:
603-8885 8164
Fax:
603-8889 3005
www.mosti.gov.my
MSC Headquarters
2360 Persiaran APEC
63000 Cyberjaya,
Malaysia.
603-8315 3000
Tel:
Fax:
603-8315 8519
www.mdc.com.my
IGS
(12 copies)
MGS Application
Template (7 Copies)
238
Application
Where to Apply
Form(s)
Demonstrator Applications
Grant Scheme (DAGS)
DAGS Secretariat
MIMOS Bhd
Technology Park Malaysia
Bukit Jalil
57000 Kuala Lumpur
Tel:
603-8996 5000
Fax:
603-8996 0255
www.dags.net.my
Prescribed Form
Head Office
•
DP10
Head Office
•
DP11
Or
Or
Office
•
IM8 & IM38
•
DP8
(2 copies)
Processing Time:
Two (2) Weeks
•
Employment Pass
Application
Processing Time:
(Two) 2 Weeks
•
Endorsement of
Employment Pass
Processing Time:
(Two) 2 Weeks
Department Offices)
239
Licensing
Category
Individual Licence
Class
Licence
Exempt/
Unlicenced
Network Facility
Provider
•
Earth Stations
Not applicable
•
•
Fixed links and cables
Broadcasting and
production
studios
•
Public payphone
facilities
•
Incidental
network facilities
•
Radiocommunications
transmitters and links
•
Private network
facilities
•
Satellite hubs
•
Satellite control station
•
Space station
•
Submarine cable
landing centre
•
Switching centre
•
Towers, poles, ducts
and pits used in
conjunction with
other network
facilities
•
Bandwidth services
•
Incidental
network services
•
Broadcasting
distribution services
•
LAN service
•
Cellular mobile services
•
Private network
services
•
Access applications
service
•
Router
•
Space service
•
Internetworking
•
PSTN
•
•
Public cellular
services
Electronic
transaction
service
•
•
IP telephony
Interactive
transaction
service
•
Public payphone
service
•
Networked
advertising boards
and Cineplex
Network Service
Provider
Applications
Service Provider
•
Not applicable
•
•
Public switched data •
service
Audio text
hosting
services
provided
on an optin basis
Directory
services
Internet
access
services
240
Licensing
Category
Content
Applications
Service Provider
241
Individual Licence
•
Satellite
broadcasting
subscription
•
Broadcasting
•
Terrestrial free to air
TV
•
Terrestrial radio
broadcasting
Class
Licence
Exempt/
Unlicenced
•
Messaging
services
•
Web hosting or
client server
•
Private
payphone
service
•
Telegram
services
•
Internet
content
applications
services
Not applicable
Chapter 13
Application
Where to Apply
Form(s)
DOE Office
•
AS16 (Individual)
Offices)
•
AS17 (Company)
Prescribed Form
Environmental Impact
Assessment (EIA)
Consultancy
and Approvals
(i)
•
Registration as
Environmental Impact
Assessment (EIA)
Consultant
At least 30%
Bumiputera equity
required
Processing Time:
(One) 1 Month
Processing Time:
(One) 1 Month
•
Employment Pass
Application
Processing Time:
(Two) 2 Weeks
of Malaysia
Head Office)
Level 3, (Podium)
Federal Government
62550 Putrajaya,
603-8880 1005
Tel:
603-8880 1394
Fax:
www.imi.gov.my
∑ DP10
242
Application
Where to Apply
Form(s)
•
Endorsement of
Employment Pass
Head Office
•
Processing Time:
(Two) 2 Weeks
Or
Or
Office
•
IM8& IM38
•
DP8
(2 copies)
•
EIA report
DOE Office
•
Offices)
AS 9 / Lampiran BOff-site treatment
facilities
•
AS 10 / Lampiran ELand treatment
facilities
•
AS 11 / Lampiran COff-site recovery
facilities
•
AS 12 / Lampiran FSecure landfills
•
AS 13 / Lampiran AOff-site storage
facilities
Department Offices)
DP11
Scheduled Wastes
Management Services
and Approvals
Operating as Scheduled
Waste Operator:
•
At least 30%
Bumiputera equity
required
(i)
EIA Approval
DOE Office
Offices)
(2) Months
(ii) Written Permission to
Construct Treatment
and Disposal
Facilities of
Scheduled Wastes
Processing Time :
Two (2) Months
Processing Fee :
RM 1,000
243
Application
Where to Apply
Form(s)
Licence to Occupy and
Use the Prescribed Premises
DOE Office
AS 1
Processing Time:
Two (2) Months
Offices)
Processing Fee: RM 100
(iv) Written Approval to
Erect, Install, Re-site
or Alter Fuel Burning
Equipment and/or
Incinerator
DOE Office
•
AP/ E/ 1/ 86 for fuel
burning equipment, or
Offices)
•
AP/ E/ 2/ INC for
incinerator
(v)
DOSH Office
•
JKJ 101
Addresses of the DOSH
Offices)
•
JKJ 105
•
JKJ 106
•
A (Certification of
Building/Structural
Plans)
•
B (Notice of
Commencement/
Resumption of
•
C (Notice of Completion
of Setting Out)
•
D (Notice of
Completion of
Foundations)
•
Register, Install and
Operate Machineries
& Equipments to Be
Used in the
Operation (for
Scheduled Waste
Operators)
Processing Time:
Two (2) to Three (3)
months
(vi) Certificate of Fitness
for Occupation
•
Applicable for new
buildings
Processing Time:
One (1) Month
(vii) Business Premise and
Signboard Licences
Processing Time:
(One) 1 Month
Prescribed Form
244
Application
Where to Apply
Form(s)
(viii) Manufacturing
Licence to Conduct
Recycling Activities
(MIDA)
50470 Kuala Lumpur
Tel:
603-2267 3633
Fax:
603-2267 7970
www.mida.gov.my
•
ICA 1 (97)
(New Project)
(3 copies)
•
ICA 3 (97)
(Expansion /
Diversification
Project)
(3 copies)
MIDA
•
ICA 1 (97)
(3 copies)
(New Company)
•
ICA 2 (97) / ICA 3
(97)
(Existing Company)
•
ICA 1 (97)
(3 copies)
(New Company)
•
ICA 2 (97) / ICA 3
(97)
(Existing Company)
(1) to Two (2) Months
Licence Fee: RM50
Incentives
Incentives for the Storage,
Treatment and Disposal in
Handling of Toxic and
Hazardous Wastes:
•
Pioneer Status with
70% tax exemption on
Tax Allowance of 60%
on qualifying capital
expenditure for 5 years.
Processing Time:
Two (2) Months
Incentives for Waste
Recycling Activities:
•
Pioneer Status with
70% tax exemption on
Tax Allowance of 60%
on qualifying capital
expenditure for 5 years.
MIDA
Processing Time:
Two (2) Months
Incentives for the Use of
Equipment
245
Division
10th Floor, Block 9
Government Office
Complex
Jalan Duta
50758 Kuala Lumpur.
Tel: 603-6209 1000
Fax: 603-6201 2434
www.hasilnet.org.my
Tax Return
Application
Where to Apply
Form(s)
MIDA
PC1 (97)
(6 copies)
IRB
C2001
MIDA
•
JA1
(New Project)
(3 copies)
•
JA2
(Expansion/
Diversification
Project)
(3 copies)
•
DP11
Processing Time:
Three (3) months
Accelerated Capital
Allowances
•
Expatriate Post
Processing Time:
Two (2) Months
•
Endorsement of
Employment Pass
Head Office
Processing Time:
(Two) 2 Weeks
Or
Or
Office
Department Offices)
•
IM8 & IM38
•
DP8
(2 copies)
Storage and Disposal of
Nuclear and Radioactive
Wastes
and Approvals
(i)
•
Class G Licence for
Storage and Disposal
of Radioactive Waste
At least 30%
Bumiputera equity
required
Processing Time:
(Two) 2 Weeks
Prescribed Fee: RM 15
Board (AELB)
Technology and
Innovation
(MOSTI)
47800 Selangor.
Tel:
603-8926 7699
603-8924 4191
Fax:
www.aelb.gov.my
LPTA 5
(2 copies)
246
Application
Where to Apply
Form(s)
(ii) Approval to Install and
Operate Machinery
and Equipment
DOSH Office
JKJ 101 & 105
(iii) No Objection Letter
State Government Office
Processing Fee: RM
20 per hour
(based on the hourly
time cost of the
processing officer)
Addresses of DOSH Offices)
Prescribed Form
Addresses of State
Government Offices)
(iv) Business Premise and
Signboard Licences
Processing Time:
(One) 1 Month
Prescribed Form
Incentives
Incentives for the Storage,
Treatment and Disposal in
handling of Toxic and
Hazardous Wastes:
•
MIDA
Pioneer Status with
tax exemption of
70% on statutory
income for 5 years;
or Investment Tax
Allowance (ITA) of
60% on qualifying
capital expenditure
for 5 years.
•
ICA 1 (97)
(3 copies)
(New Company)
•
ICA 2 (97) / ICA 3
(97)
(Existing Company)
Processing Time:
Two (2) Months
Processing Time:
Two (2) Months
247
MIDA
PC1 (97)
(6 copies)
Application
Where to Apply
Form(s)
MIDA
•
JA1
(New Project)
(3 copies)
•
JA2
(Expansion/
Diversification
Project)
(3 copies)
DP11
•
Expatriate Post
Processing Time:
Two (2) Months
•
Endorsement of
Employment Pass
Head Office
•
Processing Time:
(Two) 2 Weeks
Or
Or
Office
•
IM8 & IM38
•
DP8
Department Offices)
Environmental Pollution
Control Consultancy
and Approvals
Signboard Licence
Processing Time:
(One) 1 Month
Prescribed Form
•
Employment Pass
Application
Head Office
•
DP10
Processing Time:
(Two) 2 Weeks
248
Application
Where to Apply
Form(s)
•
Endorsement of
Employment Pass
Head Office
•
Processing Time:
(Two) 2 Weeks
Or
Or
Office
•
IM8 & IM38
•
DP8
(2 copies)
Department Offices)
DP11
Energy Services Company
(ESCO)
and Approvals
Registration with the
Malaysian Association of
Energy Services Company
(MAESCO) as an Energy
Services Company (ESCO)
•
At least 30%
Bumiputera equity
required.
Pusat Tenaga Malaysia
Level 8, Bangunan
Sapura@Mines
7, Jalan Tasik The Mines
Resort City 43300 Seri
Kembangan
Selangor
Tel:
603-8943 4300
Fax:
603-8941 1121
www.ptm.org.my
ESCO Registration Form
MIDA
EE 2001
Incentives
Incentives for Energy
Conservation/ Energy
Efficiency Services
Projects:
•
Pioneer Status with
70% tax exemption
on statutory income
for 5 years; or
Investment Tax
Allowance of 60% on
qualifying capital
expenditure for 5
years
Processing Time:
Three (3) months
249
Application
Where to Apply
Form(s)
Capital Expenditure for
Energy Conservation
IRB
•
Tax Return
•
Letter from the
Ministry of Energy,
Communications and
Multimedia certifying
that the related
equipment is used
exclusively for the
purpose of energy
conservation
IRB
•
Tax Return
MIDA
•
JA1
(New Project)
(3 copies)
•
JA2 (Expansion/
Diversification
Project)
(3 copies)
Head Office
•
DP10
Endorsement of
Employment Pass
Head Office
•
DP11
Processing Time:
(Two) 2 Weeks
Or
Or
Office
•
IM8 & IM38
•
DP8
(2 copies)
Donations for
•
Expatriate Post
(2) Months
•
Employment Pass
Application
Processing Time:
(Two) 2 Weeks
•
Department Offices)
250
Application
Where to Apply
Form(s)
Energy Commission (EC)
13th Floor, Menara TH
Perdana
50250 Kuala Lumpur
Tel:
603-2612 5400
Fax:
603-2693 7791
www.st.gov.my
RE 2001
(ii) Approval to Install
and Operate
Machinery and
Equipment
DOSH Office
JKJ 101 & 105
(iii) No objection Letter
State Government Office
Small Renewable Energy
Program (SREP)
Licences, Registrations &
Approvals
(i)
Small Renewable
Energy Program
(SREP) Licence
•
At least 30%
Bumiputera equity
required and foreign
equity is allowed up
to 30%
Addresses of DOSH
Offices)
Prescribed Form
Addresses of State
Government Offices)
(iv) Business Premise and
Signboard Licences
Processing Time:
(One) 1 Month
Prescribed Form
Incentives
Incentives for the Use of
Renewable Energy
Resources:
•
Pioneer Status on tax
exemption of 70% for
5 years; or
Investment Tax
Allowance of 60% on
qualifying capital
expenditure for 5
years.
(2) Months
251
MIDA
ICA1 (97)
(3 copies)
Application
Where to Apply
Form(s)
MIDA
•
JA1
(New Project)
(3 copies)
•
JA2
(Expansion/
Diversification
Project)
(3 copies)
•
Expatriate Post
(2) Months
•
Employment Pass
Application
Head Office
•DP10
Endorsement of
Employment Pass
Head Office
•
Processing Time:
(Two) 2 Weeks
Or
Processing Time:
(Two) 2 Weeks
•
DP11
Or
Office
Department Offices)
•
IM8 & IM38
•
DP8
(2 copies)
Environmental Management Services 252
Chapter 14
Distributive Trade
Application
Where to Apply
Form(s)
Wholesale and Retail
Trade Committee (WRTC)
Domestic Trade Division
Ministry of Domestic
Trade & Consumer Affairs
Level 4, Lot G3
Precinct 2
Federal Government
62623 Putrajaya.
Tel:
603-8882 5500
Fax:
603-8882 5981
www.kpdnhg.gov.my
WRT 1 form
(2 copies)
Secretary,
Malaysia Pharmacy Board,
Ministry of Health,
Locked Bag No. 924
Post Office, Jln Sultan
46790 Petaling Jaya
Tel:
603-7968 2200
Fax:
603-7968 2222
www.pharmacy.gov.my
•
Form 4 (2 copies)
•
Form AF1
•
Form AF2
Hypermarket /
Departmental Store /
Supermarket / Specialty
Outlets
and Approvals
(i)
Establishment of
Wholesale and
Retail Trade
•
30% Bumiputera
equity required
(ii) Registration of
Pharmacist
Fee: RM50
(new/renewal)
Renewal:
• Form 10
•
Pharmacist’s Licence
(Poison Licence Type
A)
[See Appendix 6 for List of
State Health Department
(Pharmacy)]
253 Distributive Trade
Form PPF
Pharmacy Services
Division, State Health
Department
Form: "Permohonan untuk
Lesen Jenis A/B/D/E /
Permit Natrium
Hidroksida/ Permit Bahan
Psikotropik"
Application
Where to Apply
Form(s)
(iii) Business &
Signboard Licence
Prescribed Form
Processing Time:
(One) 1 Month
Incentives
Tax Exemption on
Increase Export Value
Division
10th Floor, Block 9
Government Office
Complex, Jalan Duta
50758 Kuala Lumpur.
Tel:
603-6209 1000
Fax:
603-6201 2434
www.hasilnet.org.my
Tax Return
IRB
DD/POE/2003
(2 copies)
IRB
SD/POE/2003
(2 copies)
Double Deduction on
Export Credit Insurance
Premiums
IRB
Tax Return
(MATRADE)
Client Services Division
Wisma Sime Darby
Jalan Raja Laut
50350 Kuala Lumpur.
Tel:
603-2616 3333
603-2694 7270
Fax:
www.matrade.gov.my
MITC: 1/2002
(2 copies)
•
Must be a policy
holder of Malaysia
Export Credit
Insurance Berhad
(MECIB)
Malaysia International
Trading Company (MITC)
•
60% Malaysian
equity required
MITC: 2/2002
(2 copies)
Distributive Trade
254
Application
Where to Apply
Form(s)
Special Industrial Building
Allowance for Warehouse
IRB
Tax Return
Market Development Grant
MATRADE
MDG1/03
Incentive for the
Implementation of
RosettaNet
IRB
Tax return
Brand Promotion Grant
SMIDEC
BPG 1/04
of Malaysia
Head Office)
Level 3, (Podium)
Federal Government
62550 Putrajaya,
Tel:
603-8880 1005
Fax:
603-8880 1394
www.imi.gov.my
•
DP10
Endorsement of
Employment Pass
Head Office
•
DP11
Processing Time:
(Two) 2 Weeks
Or
Or
Office
•
IM8 & IM38
•
DP8
(2 copies)
Processing Time:
One (1) Month
•
Expatriate Post
Processing Time:
(Two) 2 Weeks
•
Department Office)
255
Distributive Trade
Application
Where to Apply
Form(s)
Direct Selling Unit
Domestic Trade Division
Level 4, Lot G3
Precinct 2
Federal Government
Tel:
603-8882 5500
Fax:
603-8882 5981
www.kpdnhg.gov.my
Form AJL1
(2 copies)
Prescribed Form
Direct Selling
and Approvals
(i)
Direct Selling Licence
Multilevel: RM1.5M
Single level: RM0.5M
Mail Order: RM0.5M
Foreign: RM5.0M
•
30% Bumiputera
equity required
Fee: RM500/year
(ii) Business & Signboard
Licence
Processing Time:
(One) 1 Month
Incentives
Tax Exemption on
Increase Export Value
Division
10th Floor, Block 9
Government Office
Complex, Jalan Duta
50758 Kuala Lumpur.
Tel:
603-6209 1000
Fax:
603-6201 2434
www.hasilnet.org.my
Tax Return
IRB
DD/POE/2003
(2 copies)
IRB
SD/POE/2003
(2 copies)
Double Deduction on
Premiums
IRB
Tax Return
•
Must be a policy
holder of Malaysia
Export Credit
Insurance Berhad
Distributive Trade
256
Application
Where to Apply
Form(s)
Malaysia International
Trading Company (MITC)
(MATRADE)
Client Services Division
Wisma Sime Darby
Jalan Raja Laut
50350 Kuala Lumpur.
Tel:
603-2616 3333
Fax:
603-2694 7270
www.matrade.gov.my
MITC: 1/2002
(2 copies)
IRB
Tax Return
Market Development Grant
MATRADE
MDG1/03
Incentive for the
Implementation of
RosettaNet
IRB
Tax return
SMIDEC
BPG 1/04
Head Office
•
DP10
Endorsement of
Employment Pass
Head Office
•
DP11
Processing Time:
(Two) 2 Weeks
Or
Or
Office
•
IM8 & IM38
•
DP8
(2 copies)
•
60% Malaysian
equity required
MITC: 2/2002
(2 copies)
Processing Time:
One ( 1) Month
•
Expatriate Post
Processing Time:
(Two) 2 Weeks
•
Department Office)
257
Distributive Trade
Application
Where to Apply
Form(s)
Intellectual Property Division
Level 32, Menara
Dayabumi
Jalan Hishamuddin
50623 Kuala Lumpur
Tel:
603-2274 2100
Fax:
603-2274 1332
www.mipc.gov.my
•
TM 5 (New)
•
TM12 (Renewal)
and Cooperative
Development (MECD)
Franchise and Vendor
Division,
Level 4, Lot G6, Precinct 2
Federal Government
62100 Putrajaya.
Tel:
603-8880 5608/
603-8880 5607
Fax:
603-8880 5617
www.mecd.gov.my
•
Form 1 (BAF1)
•
Form 2 (BAF2)
MECD
•
Form " Franchisor
Application Form for
Franchise
Development
Program"
KPUn.FV(fr)Bil.02 /
2004
Prescribed Form
Franchise Business
and Approvals
(i)
Registration of
Trademark/Service
Mark
Fee for Registration:
RM250
Fee for Renewal:
RM250
(ii) Registration of
Franchisor
Processing Fees:
RM50
Registration Fee:
Franchisor / Master
Franchisee /
Franchisee: RM1,000
Processing Time:
Seventeen (17) weeks
(iii) Registration for
Franchise
Development
Program
Processing Time:
Twenty one (21)
weeks
(ii) Business &
Signboard Licences
Processing Time:
(One) 1 Month
(iii) Service Tax Licence
Processing Time:
(One) 1 Week
State Royal Customs
Office
JKED 1
Distributive Trade
258
Application
Where to Apply
Form(s)
Perbadanan Nasional
Berhad*
Level 9B, Menara
Dato Onn
Putra World Trade Centre
(PWTC)
45, Jalan Tun Ismail
50480 Kuala Lumpur.
Tel:
603-2698 6670
Fax:
603-2698 6617
www.pns.com.my
Form BFV:SBPF1
MECD
Prescribed Form
IRB
DD/POE/2003
(2 copies)
IRB
SD/POE/2003
(2 copies)
Double Deduction on
Premiums
IRB
Tax Return
IRB
Tax Return
Processing Time: One (1)
Month
MATRADE
MDG1/03
Incentive for the
Implementation of
RosettaNet
IRB
Tax Return
SMIDEC
BPG 1/04
Incentives
Franchise Development
Assistance Scheme
Matching grant or 90% of
the total cost with the
maximum amount of
RM100,000
*appointed by MECD to
receive claims
Processing Time:
Twenty five (25) weeks
Franchise Financing
Scheme
Interest rate: not
exceeding BLR + 1.5%
•
Must be a policy
holder of Malaysia
Export Credit
Insurance Berhad
Market Development
Grant
259
Distributive Trade
Application
Where to Apply
Form(s)
Head Office
•
DP10
Endorsement of
Employment Pass
Head Office
•
DP11
Processing Time:
(Two) 2 Weeks
Or
Or
Office
•
IM8 & IM38
•
DP8
(2 copies)
•
Expatriate Post
Processing Time:
(Two) 2 Weeks
•
Department Office)
Distributive Trade
260
Chapter 15
Industrial Training
Application
Where to Apply
Form(s)
Proposal to Establish PHEIs
Ministry of
Higher Education
Malaysia (MOHE)
Department of Private
Education
Level 1, Block E3
Parcel E
Federal Government
Tel:
603-8883 5000
Fax:
603-8889 3836
No form is to be submitted
Establish Private Higher
Educational Institution
(PHEI) and Conduct
Courses of Study
MOHE
New Establishment
and Approvals
•
30% Bumiputera
equity and not more
than 20% foreign
equity.
•
KP/JPS.IPTS (Pen)II
•
JPS KUR I
•
LAN-TC-01
(2 copies)
Existing Establishment
Application Fee to
Conduct Courses of
Study:-
a.
Conduct Additional
Courses of Study
•
Degree RM3,400
•
KP/JPS(Kur) II
•
Diploma RM2,000
•
LAN-TC-01
(2 copies)
•
Certificate RM1,500
b.
Renew Courses of
Study
•
KP/JPS(Kur) III
•
LAN-TC-01
(2 copies)
Processing Time to
Conduct Courses of
Study: Six (6) Months
261
Distributive Trade
Application
Where to Apply
Form(s)
Register as PHEI
Education Department
A
Registration Fee: RM500
Addresses of the
Education Departments)
Determine Minimum
Standard for Courses of
Study
National Accreditation
Board (NAB)
Level 14B, Block B
Menara PKNS-PJ
No.17, Jalan Yong Shook Lin
Tel:
603-7968 7002
Fax:
603-7956 9496
www.lan.gov.my
•
Prescribed Form
•
LAN-TC-01
•
(4 copies for degree /
3 copies for diploma
& certificate)
NAB
Application for
Certification of
Accreditation
(MIDA)
50470 Kuala Lumpur
Tel:
603-2267 3633
603-2274 7970
Fax:
www.mida.gov.my
•
T1 (95) (New)
(2 copies)
•
T2 (95) (Existing)
(2 copies)
Application Fee:•
Degree: RM7,500/
RM15,000*
•
Diploma: RM5,000
•
Certificate: RM5,000
Note:*Fee for medical ,
pharmacy and dental
degrees
Processing Time:
Six (6) Months
Certification of
Accreditation
Application Fee:•
Degree: RM12,500
•
Diploma: RM9,500
•
Certificate: RM9,500
Processing Time:
Six (6) Months
Incentives
Incentives for Companies
Providing Training Services:•
Investment Tax
Allowance (ITA) of
100% on Qualifying
Capital Expenditure
for Ten (10) Years
Processing Time:
Two (2) Months
Distributive Trade
262
Application
Where to Apply
Form(s)
Allowance (IBA) of 10%
for Ten (10) Years
Division
10th Floor, Block 9
Government Office
Complex
Jalan Duta
50758 Kuala Lumpur.
Tel:
603-6209 1000
Fax:
603-6201 2434
www.hasilnet.org.my
Tax Return
Tax Exemption on
Educational Equipment
MIDA
PC 4 (2002)
(4 copies)
Tax Exemption on Royalty
Payments
IRB
Tax Return
Special Capital Allowance
IRB
Tax Return
Other IT Incentives
IRB
Tax Return
Incentives for Multimedia
Super Corridor
MSC Headquarters
2360 Persiaran APEC
63000 Cyberjaya
Tel:
603-8318 3000
Fax:
603-8318 8519
www.mdc.com.my
Prescribed Forms
MOHE
•
PEUP 1
(New)
•
PEUP2
(Extend)
(2 copies)
Processing Time:
One (1) to Two (2) Weeks
•
Initial Allowance: 20%
•
Annual Allowance:
40%
•
Pioneer Status with a
tax exemption of
100% for 5 years; or
Investment Tax
Allowance (ITA) of
100%
Processing Fee:
RM2,000
•
Expatriate Post
(2) –Three (3) Months
263
Distributive Trade
Application
Where to Apply
Form(s)
•
of Malaysia
Head Office)
Level 3, (Podium)
Federal Government
62550 Putrajaya,
Tel:
603-8880 1005
Fax:
603-8880 1394
www.imi.gov.my
•
Or
Or
Endorsement of
Employment Pass
Processing Time:
(Two) 2 Weeks
•
Immigration
Department Office
•
IM8& IM38
•
DP8
(2 copies)
Department Offices)
•
DP11
Permit to Teach
Education Department
•
Processing Time:
Three (3) weeks
Addresses of the
Education Departments)
KP/JPS (Permit/Guru) I
(New)
(2 copies)
•
KP/JPS (Permit/Guru)
II (Extend)
Distributive Trade
264
Chapter 4
1.
2.
Malaysia’s Labour Force
Manpower Development
2.1 Facilities for Training in Industrial Skills
2.2 Human Resource Development Fund
2.3 Management Personnel
3.
Labour Costs
4.
Facilities for Recruitment
5.
Labour Standards
5.1 Employment Act, 1955
5.2 The Labour Ordinance, Sabah and The Labour
Ordinance, Sarawak
5.3 Employees Provident Fund Act, 1991
5.4 Employees’ Social Security Act, 1969
5.5 Workmen’s Compensation Act, 1952
5.6 Occupational Safety and Health Act, 1994
6.
Industrial Relations
6.1 Trade Unions
6.2 Industrial Relations Act, 1967
6.3 Industrial Relations in Non-Unionised
Establishments
Chapter 4
1. Malaysia’s Labour Force
Malaysia offers the investor a labour force that is diligent, disciplined, educated and
trainable. Malaysian youths who enter the labour market would have undergone at least
11 years of school education, that is, up to secondary school level, and are therefore easy
to train in new techniques and skills.
To cater to the demand for technically trained workers, the Malaysian Government has
taken measures to increase the number of engineers, technicians and other skilled
personnel graduating each year from local as well as foreign universities, colleges, and
technical and industrial training institutions.
In addition, Malaysia enjoys a free and competitive labour market where employeremployee relationship is cordial and harmonious. Labour costs in Malaysia are relatively
low in comparison with industrialised countries while productivity levels remain high.
2. Manpower Development
The National Vocational Training Council (NVTC) under the Ministry of Human Resources
formulates, promotes and coordinates Malaysia’s vocational and industrial training strategy
and programmes in line with the country’s technological and economic development needs.
The NVTC coordinates the setting up of all public and private training institutions. It
evaluates the demand for existing and future skills, identifies future vocational and
industrial training needs, and continually develops the National Occupational Skill
Standards (NOSS). To date, there are more than 580 NOSS covering certificate, diploma
and advanced diploma levels.
2.1 Facilities for Training in Industrial Skills
In Malaysia, vocational and technical schools, polytechnics and industrial training
institutions prepare youths for employment in various industrial trades. While they
are mostly run by government agencies, several private initiatives complement the
Government’s efforts in producing skilled workers needed by industry.
The main government agencies involved in training are:(i)
Ministry of Human Resources which currently runs 14 industrial training institutes
(ITIs). The ITIs offer industrial skills training programmes at basic, intermediate and
advanced levels for pre-employment or job entry level. These include
apprenticeships in the mechanical, electrical, building and printing trades as well
as programmes to upgrade skills and to train instructors. The Ministry also operates
the Centre for Instructors and Advanced Skills Training (CIAST), the Japan-Malaysia
Technical Institute (JMTI) and four (4) Advanced Technology Centres (ADTEC).
(ii) Majlis Amanah Rakyat (MARA) or the Council of Trust for the Indigenous
People under the purview of the Ministry of Entrepreneur Development. MARA
operates 12 skills training institutes in different parts of the country which offer
programmes at basic, intermediate and advanced levels.
33
(iii) Universiti Kuala Lumpur coordinates the operations of three advanced skills
training institutions, i.e. the German Malaysian Institute (GMI), British
Malaysian Institute (BMI) and Malaysia France Institute (MFI).
(iv) Ministry of Education which runs 82 technical schools, four vocational schools
and 16 polytechnics as well as 17 community colleges to prepare skilled
manpower for industries. More technical schools, polytechnics and community
colleges are being planned and built.
(v)
Ministry of Youth and Sports which provides basic, intermediate and advanced
levels of industrial skills training through its seven (7) Youth Skills Training
Centres and the Youth Advanced Skills Training Centre. Short-term courses and
skills upgrading programmes are also being conducted.
2.2 Human Resource Development Fund
The Human Resource Development Fund (HRDF), aimed at encouraging direct
private sector participation in skills development, was launched in 1993 with a grant
from the Government. Based on the economic stimulus package, the HRDF has been
expanded to training in the manufacturing related services sector such as logistics,
market support and ICT.
The HRDF operates on the basis of a levy/grant system. Employers who have paid
the levy will qualify for training grants from the fund to defray or subsidise training
costs for their Malaysian employees.
The services sectors which contribute to HRDF are as follows:•
Hotel
•
Air transport
•
Tour operating business
•
Telecommunications
•
Freight forwarding
•
Shipping
•
Postal/ Courier
•
Advertising
•
Computing services
•
Energy
•
Training
•
Higher education
The contribution rates are as follows:Companies that employ 50 or more
Malaysian workers
1% of employees’ monthly wages
(ii) Companies that employ less than 50 to a
minimum of 10 employees, with a paidup capital of RM2.5 million or more
1% of employees’ monthly wages
(iii) Companies that employ less than 50 to a
minimum of 10 of employees, with a
paid-up capital of less than RM2.5
million
Option of registering with the
HRDF and paying a levy of 0.5%
of the employees' monthly wages
(i)
(Note: For this category, the Government
contributes RM2.00 for every RM1.00 spent.)
34
The rate of financial assistance is 100% of the allowable costs incurred for training
in Malaysia and up to 50% for costs incurred overseas, subject to the availability of
levies in the employer’s account with the Pembangunan Sumber Manusia Berhad
(PSMB), a newly corporatised agency of the Government.
For specific industries, apprenticeship schemes developed and implemented by
PSMB help in providing trained workers to the industries. A RM35 million
Apprenticeship Fund established by PSMB pays for the tuition fees of apprentices
sponsored by employers in PSMB-initiated Apprenticeship Schemes. At the same
time, 100% of allowable training costs such as apprentices’ monthly allowances,
insurance premiums and consumables, can be reimbursed from levy contributions.
To date, the PSMB has implemented various apprenticeship schemes in related
services such as the hotel industry and IT.
2.3 Management Personnel
Currently, Malaysia’s 18 public universities and colleges produce an estimated
53,000 degree holders and 22,000 diploma holders annually. More than half of
these graduates are in the scientific and technical disciplines. Additionally, 20
private universities, university colleges and branch campuses of foreign universities,
and various private colleges produce an estimated 8,000 degree holders and 43,000
diploma holders in various disciplines ranging from business management, IT,
engineering, medicine, science and mathematics to art and design.
Besides universities and colleges, agencies such as NPC, the Malaysian Institute of
Management and the Malaysian Institute of Personnel Managers also provide
training for management personnel. In addition, many of Malaysia’s managementlevel personnel have been educated overseas.
3. Labour Costs
There is no national minimum wage law applicable to the services sector in Malaysia.
Basic wage rates vary according to location and industry, while supplementary
benefits, which may include bonuses, free uniforms, free or subsidised transport,
performance incentives and other benefits, vary from company to company.
Salaries and fringe benefits offered to management and executive personnel also vary
according to the industry and employment policy of the company. Most companies
provide free medical treatment, personal accident and life insurance coverage, free or
subsidised transport, an annual bonus, retirement benefits and enhanced contributions to EPF.
For more information on salaries and fringe benefits, investors should refer to MIDA’s
brochure entitled "The Costs of Doing Business in Malaysia".
4. Facilities for Recruitment
Besides registered private employment agencies, employers and job seekers can
seek assistance from government employment offices located throughout the
country. Employers seeking to recruit workers can obtain detailed information on
job seekers registered with these employment offices whose functions include:(i)
Undertaking publicity campaigns to aid employers’ recruitment drive
(ii) Arranging preparatory work relating to holding interviews and aptitude tests
35
5. Labour Standards
The Department of Labour provides advisory services to employers and employees
on all aspects of the labour laws in Malaysia. The service industry undertaking or
establishment where any commerce, trade, profession or business is carried on that
employs or is likely to employ employees, must notify the nearest Department of
Labour in writing within 90 days of commencing operation. When employing a
foreign employee, employers must inform the Department of Labour within 14 days.
5.1 Employment Act, 1955
The Employment Act, 1955 stipulates the minimum conditions of employment. It
applies to all employees in Peninsular Malaysia and the Federal Territory of Labuan
whose monthly wages do not exceed RM1,500 and all manual workers irrespective
of their wages. Even so, employees who earn between RM1,500 and RM5,000 a
month can still seek redress from the Department of Labour with regard to wages
and any other payments in cash as stipulated in their contract of service. Under the
Employment Act, 1955:(i)
Every employee must be given a written contract of employment which states
the terms and conditions of the employment, including the notice period
required to terminate it.
(ii) Wages must be paid not later than the seventh day after the last day of any wage
period. A pay slip is required, detailing wages less any lawful deductions.
(iii) Female employees are entitled to 60 days paid maternity leave for up to five
surviving children. They shall be paid their ordinary rate of pay, subject to a
minimum of RM6 per day.
(iv) Normal hours of work shall not exceed eight (8) hours in one day or 48 hours
in one (1) week.
(v)
Employees are entitled to paid holidays on at least 10 gazetted public holidays
in any one (1) calendar year and on any day declared as a public holiday under
Section 8 of the Holiday Act, 1951.
(vi) Eight (8) days of paid annual leave for employees with less than two (2) years
of service, 12 days of paid annual leave for employees with two (2) years but
less than five (5) years of service, and 16 days of paid annual leave for those
with five (5) or more years of service.
(vii) 14 days of paid sick leave for employees with less than two (2) years of service,
18 days of paid sick leave for employees with two (2) but less than five (5) years
of service and 22 days paid sick leave for those with over five (5) years of
service per calendar year and where hospitalisation is necessary, up to a
maximum of 60 days paid sick leave per calendar year.
(viii) Payment for overtime work is at a minimum of one-and-a-half times the hourly
rate of pay on normal working days, two (2) times the hourly rate on rest days
and three (3) times the hourly rate on public holidays.
36
5.2 The Labour Ordinance, Sabah and The Labour Ordinance, Sarawak
The Labour Ordinance, Sabah and the Labour Ordinance, Sarawak regulate the terms
and conditions of employment and other employment matters in the respective states.
5.3 Employees Provident Fund Act, 1991
The Employees Provident Fund Act, 1991 stipulates a compulsory contribution for
employees. Within the provision of this Act, all employers and employees, (except
foreign workers), must contribute to EPF at the minimum rates of 12% and 11% of
the employee’s monthly wages respectively. Both employers and employees are
encouraged to contribute at a rate higher than this mandatory contribution.
All employers must register their employees with the EPF immediately upon
employment. However, domestic servants and employees i.e. persons who are
employed to work in or are connected with work in a private dwelling as stated in
the First Schedule of the Act, are exempted from contributing to EPF. Nevertheless,
these workers can choose to contribute to EPF.
All foreign workers and expatriates and their employers are exempted from compulsory
contributions. They can, however, choose to contribute at the rate of RM5 per employee
per month by the employer and 11% of monthly wages by the employee.
5.4 Employees’ Social Security Act, 1969
The Social Security Organisation (SOCSO) administers the Employment Injury Insurance
Scheme and the Invalidity Pension Scheme provided under the Employees’ Social Security
Act, 1969. SOCSO, however, covers only Malaysian workers and permanent residents.
All establishments, including factories, employing workers earning wages not
exceeding RM2,000 a month are required to insure their workers under the two
social security schemes.
The Employment Injury Insurance Scheme provides employees with coverage by
way of cash benefits and medical care in the event of any disablement or death due
to employment injury. Only the employer pays the contribution of about 1.25% of
the employees’ monthly wages.
The Invalidity Pension Scheme provides a 24-hour coverage to employees against
invalidity and death due to any cause before attaining the age of 55 years. The 1%
monthly contribution is shared equally between the employer and employee.
5.5 Workmen's Compensation Act, 1952
The Workmen’s Compensation Act, 1952 administered by the Department of Labour
provides for the payment of compensation to workmen in the event of injuries
arising from their employment. Where fatalities occur, the Act provides for the
payment of compensation to the workers’ dependants.
The Act covers private sector workers who earn less than RM500 a month and all
manual workers irrespective of their wages. Malaysians and permanent residents
who are covered by SOCSO are not covered by this Act. All foreign workers come
under the purview of the Act in respect of compensation for employment injury as
well as non-employment injury vide the Workmen’s Compensation (Foreign
Workers’ Compensation Scheme) (Insurance) Order, 1998.
37
5.6 Occupational Safety and Health Act, 1994
The Occupational Safety and Health Act, 1994 (OSHA) provides the legislative framework
to promote, stimulate and encourage high standards of safety and health at work. It defines
the general duties of employers, employees, the self-employed, designers, manufacturers,
importers and suppliers of plant or substances, resulting in a comprehensive system to deal
with the safety and health of virtually all people at work. The department responsible for its
enforcement is the Department of Occupational Safety and Health (DOSH).
Regulations under OSHA are:(i)
Occupational Safety and Health (Employers' Safety and Health General Policy
Statements) (Exception) Regulations, 1995
(ii) Occupational Safety and Health (Control of Industrial Major Accident Hazards)
Regulations, 1996
(iii) Occupational Safety and Health (Safety Committee) Regulations, 1996
(iv) Occupational Safety and Health (Classification, Packaging and Labelling of
Hazardous Chemicals) Regulations, 1997
(v)
Occupational Safety and Health (Safety and Health Officer) Regulations, 1997
(vi) Occupational Safety and Health (Prohibition of Use of Substance) Order, 1999
(vii) Occupational Safety and Health (Safety and Health Officer) Order, 1997
(viii) Occupational Safety and Health (Use of Standards of Exposure of Chemicals
Hazardous to Health) Regulations, 1999
Besides OSHA, DOSH also enforces the Factories and Machinery Act, 1967 (FMA)
which provides for the control of factories on matters relating to safety, health and
welfare of persons as well as the registration and inspection of machinery. Certain
high risk machinery must be certified and inspected by DOSH while all factories and
general machinery must be registered with DOSH before installation and operation.
6. Industrial Relations
6.1 Trade Unions
The Government encourages the growth of responsible trade unions and has
enacted the Trade Unions Act, 1959 and the Trade Unions Regulations, 1959.
These legislations require that:(i)
Trade unions confine their membership to employees within any particular
establishment, trade, occupation or industry
(ii) All trade unions must be registered
(iii) No union can organise a strike without first obtaining the consent by secret
ballot of at least two-thirds of its total members
(iv) All unions are inspected regularly to ensure compliance with the respective laws
38
6.2 Industrial Relations Act, 1967
The Industrial Relations Act, 1967 regulates relations between employers and
workmen and their trade unions, including the prevention and settlement of trade
disputes. The Act outlines the following:(i)
Protection of the legitimate rights of employers and workmen and their trade
unions
(ii) Procedure for submission of claims for recognition and the scope of
representation of trade unions and collective bargaining
(iii) Matters not allowed to be included in the proposals for collective bargaining
are those relating to promotion, transfer, recruitment, retrenchment, dismissal,
reinstatement, allocation of duties, and prohibition of strikes and lockouts over
any of these issues
(iv) Emphasis on direct negotiation between employers and workmen and their
trade unions to settle any differences. Where this fails, the Act provides for
speedy and just settlement of trade disputes by conciliation or arbitration
(v)
The Minister of Human Resources can intervene and refer any trade dispute to
the Industrial Court for Arbitration at any stage
(vi) A prohibition of strikes and lockouts once a trade dispute has been referred to
the Industrial Court and on any matter covered by a collective agreement or by
an award of the Industrial Court
(vii) The protection of pioneer industries during the initial years of their
establishment against any unreasonable demands from a trade union.
Collective agreements cannot contain more favourable terms of employment
than those stipulated under the Employment Act, 1955 unless approved by the
Minister of Human Resources.
6.3 Industrial Relations in Non-Unionised Establishments
In a non-unionised establishment, the normal practice for settling disputes is for the
employee to try to obtain redress from his supervisor, foreman or employer directly.
An employee can also lodge a complaint with the Ministry of Human Resources
which will then conduct an investigation.
39
40
Chapter 5
Banking, Finance and
Exchange Administration
1.
The Banking System in Malaysia
1.1 The Central Bank
1.2 Financial Institutions
2.
Export Credit Refinancing
2.1
2.2
2.3
2.4
3.
The Securities Market in Malaysia
3.1
3.2
3.3
3.4
4.
Eligibility Criteria
Type of Facilities
Method of Financing
Period and Amount of Financing
Securities Commission
Bursa Malaysia
Bursa Derivatives
Labuan International Financial Exchange
Offshore Financial Services
4.1 Labuan Offshore Financial Services Authority
4.2 Incentives for Offshore Financial Services
5.
Exchange Control Practices
5.1
5.2
5.3
5.4
5.5
5.6
5.7
5.8
Foreign Currency Accounts of Residents
Foreign Currency Accounts of Non-Residents
Current Account Transactions
Capital Account Transactions
Inter- Company Accounts
Credit Facilities in Ringgit to Non-Resident Controlled Companies
Portfolio Investment
External Accounts of Non-Residents
Chapter 5
Banking, Finance and
Exchange Administration
1. The Banking System in Malaysia
The banking system, comprising the commercial banks, merchant banks, finance
companies and industrial finance institutions, is the major institutional source of
credit to the economic sector in Malaysia. In addition, there are also development
finance institutions which provide financing especially to the industrial sector.
1.1 The Central Bank
The central bank, Bank Negara Malaysia, is responsible for maintaining monetary
stability and ensuring a sound financial system. Towards this, Bank Negara Malaysia
regulates and supervises the Malaysian banking system, development finance
institutions and insurance companies. Bank Negara Malaysia also issues the
Malaysian currency (the Ringgit), acts as banker and financial adviser to the
Government, administers the country’s foreign exchange control regulations, and
acts as lender of last resort to the banking system.
1.2 Financial Institutions
The commercial banks are the main players in the banking system. Currently, there
are 10 domestic and 13 locally incorporated foreign commercial banks operating
through a network of more than 1,660 branches across the country. Six (6) of these
domestic banks operate a total of 42 branches overseas. In addition, 22 foreign
banks maintain representative offices that provide liaison services and facilitate
information between business interests in Malaysia, in their home countries as well
as in those countries where they have representation but do not conduct normal
banking business.
A total of 10 merchant banks provide a wide range of services through 17 branches,
some of which are affiliated to investment banks established overseas. Merchant
banks assume a role in the short-term money market and capital raising activities
including underwriting, loans syndication, corporate finance and management
advisory services, arranging for the issue and listing of shares, as well as investment
portfolio management.
There are also two (2) Islamic banks in Malaysia which provide conventional
banking services based on Islamic principles. The first to be established, Bank Islam
Malaysia Berhad, operates through its network of 85 branches throughout the
country, while the more recently established Bank Muamalat Malaysia Berhad has a
total of 46 branches. To complement their services, 13 commercial banks also offer
products and services under the Islamic banking scheme.
In addition to the commercial banks, 10 finance companies, through their 730
branches, accept savings and fixed deposits and provide hire purchase financing,
consumer finance, housing loans and leasing transactions.
43
There are also seven (7) discount houses in Malaysia that specialise in short-term money
market operations and mobilise deposits from financial institutions and corporations. They
are permitted to invest funds in treasury bills, government securities, banker’s acceptances,
negotiable instruments of deposit and private debt securities, and accept short-term funds.
In addition, there are 399 scheduled institutions comprising building credit companies,
credit token companies, factoring companies and leasing companies that provide credit
and financing facilities to the public.
Malaysia has several development finance institutions (DFIs) that specialise in
providing medium to long-term loans, equity capital and guarantees for loans. DFIs
also provide consulting and advisory services in the identification and development
of new projects, besides financial, technical and managerial advice and assistance.
DFIs maintain their role as niche providers of financing for the agriculture,
infrastructure, shipping, manufacturing and export sectors.
The Export and Import Bank of Malaysia (Exim Bank) finances and facilitates
Malaysia's foreign trade and investments, concentrating on medium to long-term
credit for Malaysian exporters and investors as well as buyers of Malaysian goods.
Another institution, Malaysian Export Credit Insurance Berhad (MECIB), offers export
insurance cover and guarantees.
2. Export Credit Refinancing (ECR)
Malaysian exporters can make use of export credit refinancing (ECR) facilities which
provide short-term credit at competitive interest rates to direct/indirect exporters
through the commercial banks. An exporter who wishes to use the ECR facility should
obtain access to the ECR facility from the Exim Bank which then arranges for an ECR
credit line with his ECR bank.
2.1 Eligibility Criteria
The ECR facility is available to direct exporters (manufacturing
companies/agricultural product producers/trading companies) and indirect
exporters (suppliers of domestic inputs).
The products to be exported must not be listed under the First Schedule of Customs
Duties Order (list of goods which is prohibited to be exported).
2.2 Type of Facilities
(i)
The pre-shipment ECR facility is a loan advanced prior to shipment to
manufacturing companies to facilitate the production of eligible goods or to
trading companies for the purchase of intermediate/finished goods for export.
(ii) The post-shipment ECR facility enables Malaysian exporters to obtain
immediate funds once eligible goods are sold on sight/usance credit terms.
2.3 Method of Financing
Two (2) methods of financing are available for exporters under the pre-shipment ECR
i.e. the order-based method and certificate of performance (CP) method. Under the
order-based method, the pre-shipment ECR financing is advanced to direct exporters
against the purchase orders received from their buyers.
44
The CP method is an alternative available only to direct exporters who are
consistently exporting at least RM1 million of eligible goods annually.
The method of financing under the post-shipment ECR facility is through bills
discounting. Exporters should submit a full set of export documents to the ECR bank
to create a post-shipment bill to enable it to be discounted at the Exim Bank.
2.4 Period and Amount of Financing
The maximum period of financing is four (4) months and six (6) months for preshipment ECR and post-shipment ECR respectively. For order-based shipments,
exporters can obtain financing of 95% of the value of their export order, while with
a certificate of performance, manufacturers and traders can obtain 80% and 90%
respectively of their value of exports in the preceding 12 months.
The minimum amount for financing is RM10,000 and the maximum is RM50
million, with a minimum drawdown of RM2,000. The exporter may request for an
additional amount of financing from the Exim Bank with the recommendation of
the commercial bank.
3. The Securities Market in Malaysia
3.1 Securities Commission
The Securities Commission (SC) established in 1993, encourages the development
of the securities and futures markets in Malaysia. In addition, the SC regulates the
capital market pursuant to the Securities Commission Act, 1993, Securities Industry
Act, 1983, Futures Industry Act, 1993 and Securities Industry (Central Depositories)
Act, 1991.
The SC is a self-funding statutory body with investigative and enforcement powers
and reports to the Minister of Finance. The SC is the registering authority for the
prospectus of corporations other than unlisted recreational clubs as well as the
approving authority for corporate bond issues.
The SC regulates all matters relating to securities and futures contracts, take-overs
and mergers of companies and unit trust schemes. It is also responsible for licensing
and supervising all licenced persons, exchanges, clearing houses and central
depositories besides encouraging self-regulation and ensuring proper conduct of
market institutions and licenced persons.
3.2 Bursa Malaysia
The first formal stock exchange, the Malayan Stock Exchange, was set up in 1960
with two (2) trading rooms, one in Singapore and the other in Kuala Lumpur. With
the separation of Singapore from Malaysia in 1965, the Stock Exchange of Malaysia
and Singapore (SEMS) was established. In 1973, SEMS was separated into the Kuala
Lumpur Stock Exchange Berhad (KLSEB) and the Stock Exchange of Singapore. The
Kuala Lumpur Stock Exchange (KLSE) took over the operations of KLSEB in 1976.
KLSE vested and transferred its exchange business to a wholly-owned subsidiary,
Bursa Malaysia Securities Berhad whilst the demutualised KLSE became the
exchange holding company known as Bursa Malaysia Berhad (Bursa Malaysia) with
effect from 20 April 2004.
45
Bursa Malaysia is a front-line regulator and market operator for exchange traded
securities and derivatives. It has its M&A and rules which govern the conduct of its
participating organisations and trading participants in securities and derivatives
dealings respectively.
It is also responsible for the surveillance of the marketplace, and for the enforcement
of its listing requirements which spell out the criteria for listing, disclosure
requirements and standards to be maintained by listed companies. Bursa Malaysia
today is one of the largest bourses in ASEAN, with 953 companies (as at 19
November 2004) listed either on the Main Board, Second Board or MESDAQ Market.
3.3 Bursa Derivatives
Bursa Malaysia Derivatives Berhad (Bursa Derivatives), formerly known as Malaysia
Derivatives Exchange Berhad, operates the derivatives market. It was formed from
the consolidation of the financial futures and commodities futures exchanges and
provides investors with hedging instruments and currently offers commodities,
financial and equity-related futures.
Products available are KLCI Futures and Options, Kuala Lumpur Interbank Offered
Rate (KLIBOR), Interest Rate Futures, 3-year, 5-year and 10-year Malaysian
Government Securities Futures, Crude Palm Oil Futures and Crude Palm Kernel Oil
Futures.
3.4 Labuan International Financial Exchange
The Labuan International Financial Exchange (LFX), an offshore financial exchange
based in Labuan, was established in November 2000. It is the only international
exchange with full-fledged listing and trading facilities in an International Offshore
Financial Centre (IOFC) in Asia.
LFX offers trading facilities that cater for a wide range of multi-currency financial
instruments in an offshore environment. These instruments can be based on
conventional or Islamic based principles. LFX offers web-based trading and on-line
submission of documents, including equity and debt instruments, bonds, asset
backed securities and mutual funds. Instruments that are currently listed include 13
conventional bond issues, five (5) investment funds and five (5) Islamic notes.
In terms of regulatory structure, LFX is governed by its Rules and Regulations as
approved under the Labuan Offshore Securities Industry Act 1998 (LOSIA). The
custodian of LOSIA is the Labuan Offshore Financial Services Authority.
4. Offshore Financial Services
4.1 Labuan Offshore Financial Services Authority
The Labuan Offshore Financial Services Authority (LOFSA) is a regulatory body that
spearheads and coordinates efforts to promote and develop Labuan as an IOFC.
It streamlines the government machinery for supervising the activities and
operations of the offshore financial services industry, undertakes research and
development work, and plans the growth and promotion of IOFC.
46
Incorporation and registration of companies fall under the purview of LOFSA.
LOFSA also oversees the LFX and Labuan’s offshore industries such as banking,
insurance, securities, and trust and fund management.
Labuan IOFC is not subject to the exchange control rules and regulations of
Malaysia. As such, the offshore business in Labuan is virtually unaffected by the
country’s exchange control measures. This is because the nature of offshore business
in Labuan is basically foreign currency-based and not Ringgit-based.
Over 3,500 offshore companies have set up operations in Labuan, including trust
companies, banks, insurance and insurance-related companies, and fund
management and leasing companies.
4.2 Incentives for Offshore Financial Services
Offshore trading activities include banking, insurance, trading, management,
licensing, or any other activity which is not an offshore non-trading activity but does
not include shipping operations.
Offshore non-trading activities refer to activities relating to the holding of
investments in securities, stocks, shares, loans, deposits and immovable properties
by an offshore company on its own behalf and will not be subject to tax.
(i)
Minimum Tax
An offshore company carrying on an offshore trading activity can opt to pay tax each
year at the rate of 3% of its net audited profits or a fixed sum of RM20,000 a year.
An offshore company carrying on an offshore non-trading activity for the basis
period for a year of assessment is not subject to tax for that year of assessment.
An offshore company which has no basis period for a year of assessment is taxed a
fixed rate of RM20,000 for that year of assessment.
(ii) Abatement of Tax for Professional Services
Any person (including a company or its employee) rendering qualifying professional
services to an offshore company in Labuan is exempted from income tax for up to
65% of the statutory income from that source until the year of assessment 2004. This
includes legal, accounting, financial and secretarial services, and those provided by
a trust company as defined in the Labuan Trust Companies Act, 1990.
(iii) Abatement of Tax for Employment
Non-citizens employed in a managerial capacity in an offshore company in Labuan
enjoy an income tax exemption for up to 50% of their gross income until the year
of assessment 2004.
(iv) Other Tax Exemptions
The following exemptions are available under the Income Tax Act, 1967:-
47
For dividends received by an offshore company, no refund or set-off applies to
the tax deducted for such dividend
-
For dividends paid by an offshore company out of income from offshore
business activity income or exempt income, such dividends will be paid gross
without any tax deducted at source
-
Dividends paid to shareholders of a domestic company, out of dividends
received from an offshore company
-
Distributions by an offshore trust
-
Royalties paid by an offshore company to a non-resident person or another
offshore company. Such royalties are also exempted from withholding tax
-
Interests received from an offshore company by a non-resident person (other
than interest accruing to a business carried on by a non-resident person in
Malaysia where that non-resident person is licenced to carry on a business
under the Banking and Financial Institution Act, 1989, the Islamic Banking Act,
1983, the Insurance Act, 1963 or the Takaful Act, 1983) or another offshore
company
-
Interests received from an offshore company by a resident person (other than
interests accruing to a business carried on by a non-resident person in Malaysia
where that non-resident person is licenced to carry on a business under the
Banking and Financial Institution Act, 1989, the Islamic Banking Act, 1983, the
Insurance Act, 1963 or the Takaful Act, 1983) or another offshore company
-
Technical or management fees paid by an offshore company to a non-resident
or another offshore company
-
Lease rentals paid to non-resident persons in respect of the income arising from
the use of moveable property by an offshore company licenced to carry leasing
business in Labuan.
(v) Stamp Duty Exemption
Offshore business transactions by an offshore company (including M&A of an
offshore company and transfer of shares in an offshore company) are exempted from
stamp duty.
5. Exchange Control Practices
Following the achievement of its objective of restoring stability in the domestic
financial markets, Malaysia's selective exchange control measures have been
progressively relaxed. The final major relaxation was the removal of the levy system
on portfolio investment in May 2001. Since then, there is complete free movement
of funds for all foreign investment in Malaysia, including the equity market.
Regulations on capital flows are liberal with policies aimed at monitoring the
settlement of payments and receipts as well as encouraging the use of the country's
saving for productive purposes. For monitoring and compiling balance of payments
statistics, residents are required to complete statistical forms, Form P and Form R, for
each payment and receipt respectively of more than RM50,000 vis-à-vis nonresidents.
48
Payments for overseas investment including extension of a loan to a non-resident
continue to require prior approval if the amount exceeds the equivalent of
RM10,000. Approval requirements for large inflows and outflows are mainly for
prudential reasons to ensure financial stability. All regulations are applied uniformly
to transactions with all countries, except Israel, Serbia and Montenegro for which
special restrictions apply. Exchange control regulations are also applied, where
appropriate, to prevent recourse to the Malaysian banking system for money
laundering and financing of terrorist activities.
The main features of Malaysia’s exchange control rules are as follows:-
5.1 Foreign Currency Accounts of Residents
Resident exporters can open foreign currency accounts with onshore commercial
banks other than licensed offshore banks in Labuan to retain export proceeds in
foreign currency between USD1 million and USD50 million depending on their
export receipts.
In addition, upon attaining the maximum limit of the permitted overnight balance of
the export foreign currency accounts (export FCA), resident exporters may retain
10% of subsequent export proceeds repatriated to Malaysia in the export FCA,
provided the aggregate overnight limit does not exceed the overnight limit of the
next higher threshold. For resident exporters who are eligible to retain export
proceeds up to the general permissible USD50 million limit, the maximum
additional amount they are able to retain is USD20 million. The balance of 90%
must be sold to authorised dealers for Ringgit.
The limits on the overnight balance of the export FCA are as follows:Aggregate Overnight Limit
(USD million)
Limit Including 10%
Accumulation (USD
million)
50
Average Monthly Export
Receipts
Exceeding RM100 million
70
30
50
up to RM100 million
30
up to RM50 million
10
up to RM20 million
5
Exceeding RM5 million up
to RM10 million
3
Not exceeding RM5 million
or new exporters
10
5
3
1
Resident companies with domestic credit facilities can open foreign currency
accounts to retain foreign currency receivables, other than export proceeds, up to
an aggregate overnight balance equal to USD500,000 with commercial banks in
Malaysia and USD500,000 with licenced offshore banks in Labuan.
49
Residents without domestic credit facilities can open foreign currency accounts with
onshore commercial banks and the overseas branches of Malaysian-owned banks to
retain foreign currency receivables, other than export proceeds, with no limit on the
overnight balances.
Resident individuals can also open foreign currency accounts for overseas education
and employment up to an aggregate overnight balance of USD100,000 with
commercial banks in Malaysia, USD100,000 with licenced offshore banks in
Labuan and USD50,000 with overseas banks.
5.2 Foreign Currency Accounts of Non-Residents
Commercial banks and merchant banks are at liberty to open foreign currency
accounts for non-residents. There is no restriction on the movement of funds through
these accounts.
5.3 Current Account Transactions
(i)
Payment for Import of Goods and Services
There is no restriction on payments to non-residents for the import of goods and
services. However, payments must be made in foreign currency (other than the
currencies of Israel, Serbia and Montenegro).
(ii) Export proceeds
Export proceeds must be repatriated in full to Malaysia in foreign currency according
to the payment schedule of the sales contract, which in any case should not be later
than six (6) months from the export date.
Proceeds must then be sold for Ringgit or retained in approved foreign currency
accounts with onshore commercial banks up to an aggregate overnight limit of
between USD1million and USD50 million.
For exports where the value exceeds RM100,000 f.o.b. per shipment, exporters have
to submit a simple form (Form KPW X) to Customs authorities at the time of
shipment, unless the transaction is declared through the Electronic Data Interchange
(EDI) system.
5.4 Capital Account Transactions
(i)
Foreign Direct Investment
Foreign direct investors are freely allowed to invest in the equity market and to
repatriate their investments, i.e. capital, profits, dividends and interests.
(ii) Investment Abroad by Residents
Residents must seek prior approval from the Controller of Foreign Exchange to remit
funds in excess of RM10,000 equivalent for investment overseas.
50
(iii) Credit Facilities from Non-Residents
Residents are free to obtain credit facilities in foreign currency up to the equivalent
of RM5 million in aggregate from licenced banks, merchant banks and nonresidents, while credit facilities exceeding that limit require prior permission from
the Controller of Foreign Exchange. However, residents cannot obtain credit
facilities in Ringgit from non-residents without the prior approval of the Controller.
For credit facilities in foreign currency obtained that are the equivalent of between
RM1 million and RM5 million, residents are only required to provide the Controller
of Foreign Exchange with information on the credit facilities.
No restriction exists with regard to the repayment of credit facilities obtained from
non-residents as long as such facilities comply with the relevant exchange control
rules.
(iv) Extension of Credit Facilities to Non-Residents
Commercial banks can freely extend credit facilities in foreign currency to nonresidents for any purpose except for the purchase of land in Malaysia. Resident
financial institutions are also allowed to extend Ringgit credit facilities to nonresidents as follows:(v) Ringgit Property Loans
Resident financial institutions are allowed to extend Ringgit credit facilities to nonresidents to finance the acquisition or development of properties in Malaysia not
exceeding a maximum of three property loans, subject to their own internal credit
assessment guidelines.
In the event that a non-resident individual has obtained one housing loan extended
by a resident company pursuant to the terms and conditions of service for the
purchase of property in Malaysia, resident financial institutions may only extend up
to a maximum of two property loans in aggregate.
The property financed by the loans may not be for the non-resident’s own use. All
purchases are subject to the guidelines issued by the Foreign Investment Committee
(FIC).
(vi) Other Ringgit Facilities
A non-resident can also obtain credit facilities to purchase vehicles in Malaysia for
his own use. In addition, banking institutions can extend credit facilities in Ringgit
up to an aggregate of RM200,000 for any other purpose other than the purchase of
land only. The prior approval of the Controller of Foreign Exchange is required for
the extension of credit facilities exceeding the limit.
Banking institutions may also extend to non-residents Ringgit overdraft facilities not
exceeding RM500,000 in aggregate provided they are secured by fixed deposits
placed by the non-resident customer with the lending institutions.
51
Apart from the above, banking institutions may also extend credit facilities in Ringgit
up to the aggregate of RM5 million to a non-resident to finance a project undertaken
in Malaysia. The project may be undertaken by the non-resident individually or
jointly with residents and/or non-residents. The total amount of credit facilities
should not exceed the contract value of the project undertaken by the non-resident.
Resident stock broking companies can extend margin financing facilities to nonresident clients for purchasing share listed on Bursa Malaysia subject to compliance
with its rules.
Insurance companies in Malaysia may extend policy loans in Ringgit to their nonresident insurance policy holders subject to the conditions that the amount should
not exceed the attained cash surrender value at any time and the tenure of the loan
should not exceed the duration of the insurance policy.
5.5 Inter-Company Accounts
A resident company is free to operate one (1) or more inter-company accounts with
any non-resident company, subject to the requirement that a statement (Statement
IA) is submitted to the Controller of Foreign Exchange within 10 days from the end
of each month.
However, the Controller of Foreign Exchange’s prior consent is necessary to
maintain inter-company accounts with entities in or in the currencies of Israel,
Serbia and Montenegro.
Inter-company settlements should also be made in foreign currency other than the
currencies of Israel, Serbia and Montenegro. These inter-company accounts exclude
proceeds from the export of Malaysian goods and proceeds from loans extended to
the Malaysian company.
Resident companies are required to obtain prior permission from the Controller of
Foreign Exchange to offset export proceeds through the inter-company accounts
against any other payables to overseas companies.
Inter-company settlements should also be made in foreign currency other than the
currencies of Israel, Serbia and Montenegro.
5.6 Credit Facilities in Ringgit to Non-Resident Controlled Companies
A resident can extend credit facilities in Ringgit to a Non-Resident Controlled
Company (NRCC) operating in Malaysia up to an aggregate limit of RM50 million
per corporate group, and any amount of short-term trade financing where the tenure
does not exceed 12 months.
For domestic borrowings not exceeding RM50 million in aggregate, the NRCC need
not obtain the prior approval of the Controller of Foreign Exchange. The 3:1 gearing
ratio, where the NRCC's total domestic debt should not exceed three (3) times its
total eligible capital funds, also does not apply. Where the NRCC’s total domestic
borrowing exceeds RM50 million, the 3:1 gearing ratio applies. However, the
computation of domestic debt for the 3:1 gearing ratio requirement would be based
on the NRCC's domestic debt in excess of RM50 million only.
Generally, NRCCs can raise domestic credit facilities through the issuance of Private
Debt Securities regardless of the amount, as stated in the Exchange Control
Guideline on Private Debt Securities. However, the 3:1 gearing ratio requirement
must be complied with.
The proceeds from Private Debt Securities must be utilised for purposes which will
benefit the Malaysian economy. The prior approval of the Controller of Foreign
Exchange must be obtained if the proceeds are to be used to finance investments
abroad and/or for refinancing offshore borrowings.
52
5.7 Portfolio Investment
Non-residents are freely allowed to move their funds in and out of the country for
portfolio investment purposes. However, repatriation of funds arising from the sale
of Ringgit assets, dividends, interest, commission and fees must be made in foreign
currencies.
5.8 External Accounts of Non-Residents
Financial institutions can open accounts for non-residents in Ringgit. These are
known as External Accounts. There is no restriction on the operation of the Ringgit
accounts of non-residents working in Malaysia, non-residents studying in Malaysia,
central banks, embassies, consulates, high commissions, and supranational or
international organisations recognised by the Malaysian Government.
53
54
Chapter 6
Intellectual Property
Protection
1.
Patents
2.
Trade Marks
3.
Industrial Design
4.
Copyright
5.
Layout Design of Integrated Circuit
6.
Geographical Indications
Chapter 6
Intellectual property protection in Malaysia comprises patents, trademarks,
industrial designs, copyrights, geographical indications and layout designs of
integrated circuits. Malaysia is a member of the World Intellectual Property
Organization (WIPO) and a signatory to the Paris Convention and Berne Convention
which govern these intellectual property rights.
In addition, Malaysia is also a signatory to the Agreement on Trade Related Aspects
of Intellectual Property Rights (TRIPS) signed under the auspices of the World Trade
Organization (WTO). Therefore, Malaysia’s intellectual property laws are in
conformance with international standards and provide adequate protection to both
local and foreign investors.
1. Patents
The Patents Act, 1983 and the Patents Regulations, 1996 govern patent protection in
Malaysia. An applicant may file a patent application directly if he is domiciled or
resident in Malaysia. A foreign application can only be filed through a registered
patent agent in Malaysia acting on behalf of the applicant.
Similar to legislations in other countries, an invention is patentable if it is new,
involves an inventive step and is industrially applicable. In accordance with TRIPS,
the Patent Act stipulates a protection period of 20 years from the date of filing of an
application. Under the Act, the utility innovation certificate provides for an initial
duration of 10 years protection from the date of filing of the application. The owner
of a patent has the right to exploit the patented invention, to assign or transmit the
patent, and to conclude a licensed contract.
2. Trade Marks
Trade mark protection is governed by the Trade Marks Act, 1976 and the Trade Marks
Regulations, 1997. The Act provides protection for registered trade marks and
service marks in Malaysia. Once registered, no person or enterprise other than its
proprietor or authorised users may use them. Infringement action can be initiated
against abusers. The period of protection is ten years, renewable for a period of every
10 years thereafter. The proprietor of the trade mark or service mark has the right to
deal or assign as well as to licence its use.
In accordance with TRIPS, Malaysia prohibits the registration of well-known
trademarks by unauthorised persons and provides for border measures to prohibit
counterfeit trademarks from being imported into Malaysia.
As with patents, while local applicants may file applications on their own, foreign
applicants will have to do so through authorised agents.
3. Industrial Designs
57
Industrial design protection in Malaysia is governed by the Industrial Designs Act,
1996 and Industrial Designs Regulations, 1999. The Act provides the rights of
registered industrial designs as that of a personal property capable of assignment and
transmission by operation of the law.
To be eligible for registration, industrial designs must be new and do not include a
method of construction or design that are dictated solely by function. In addition,
the design of the article must not be dependent upon the appearance of another
article of which it forms an integral part.
Local applicants can file registrations individually or through a registered industrial
designs agent. However, foreign applicants will need to seek the services of a
registered industrial designs agent. Registered industrial designs are protected for an
initial period of five (5) years which may be extended for another two 5-year terms,
providing a total protection period of 15 years.
4. Copyrights
The Copyright Act, 1987 provides comprehensive protection for copyrightable
works. The Act outlines the nature of works eligible for copyright (which includes
computer software), the scope of protection, and the manner in which the protection
is accorded. There is no registration of copyright works.
Copyright protection in literary, musical or artistic works is for the duration of the
life of the author and 50 years after his death. In sound recordings, broadcasts and
films, copyright protection is for 50 years after the works are first published or made.
The Act also provides protection for the performer’s rights in a live performance
which shall continue to subsist for fifty years from the beginning of the calendar year
following the year in which the live performance was given.
A unique feature of the Act is the inclusion of provisions for its enforcement. A
special team of officers is appointed to enforce the Act and empowered to enter
premises suspected of having infringing copies and to search and seize infringing
copies and contrivances.
5. Layout Design of Integrated Circuits
The Layout Design of Integrated Circuit Act, 2000 provides for the protection of
layout designs of integrated circuits based on originality, creator’s own invention and
the fact that the creation is freely created. There is no registration for the layout
design of an integrated circuit.
The duration of protection is 10 years from the date of its commercial exploitation
or 15 years from the date of creation if not commercially exploited. The Act also
allows for action to be taken by the owner if such a right recognised under the Act
has been infringed. The rights can also be transferred either partly or wholly by way
of assignment, licence, wills or through the enforcement of law.
The Act is implemented in compliance with the TRIPS agreement to provide a
guarantee to investors in Malaysia’s electronics industry and to ensure the growth of
technology in the country.
58
6. Geographical Indications
The Geographical Indications Act, 2000 provides protection upon registration to
goods following the name of the place where the goods are produced. This
protection is applicable to goods such as wine, agricultural products and handicraft.
Geographical indications which are contrary to public order or morality shall not be
protected under the Act. Actions, penalties and remedies concerning infringement
of geographical indications are similar to those applicable for trade marks.
For further information on intellectual property protection, please contact the
Ministry of Domestic Trade and Consumer Affairs (MDTCA).
59
60
Chapter 7
1.
Environmental Policy
2.
Environmental Requirements
2.1
2.2
2.3
2.4
2.5
EIA for Prescribed Activities
Site Suitability Evaluation for Non-Prescribed Activities
Licence to Occupy Premises
Emission and Effluents Standards
Control on Ozone Depleting Substances
Chapter 7
To promote environmentally sound and sustainable development, the Malaysian
Government has established the legal and institutional framework for environmental
protection. Investors are encouraged to consider environmental factors during the
early stages of their project planning. Aspects of pollution control include making
possible modifications in the process line to minimise waste generation, viewing
pollution prevention as part of the production process, and focusing on recycling
options.
1. Environmental Policy
The National Policy on the Environment aims at the continued economic, social,
and cultural progress of Malaysia and enhancement of the quality of life of its people
through environmentally sound and sustainable development.
The Policy aims at achieving:-
A clean, safe, healthy and productive environment for present and future generations
-
The conservation of the country's unique and diverse cultural and natural
heritage with effective participation by all sectors of society
-
A sustainable lifestyle and pattern of consumption and production
Malaysia's national environmental policy focuses on:-
63
-
Exercising respect and care for the environment in accordance with the highest
moral and ethical standards
-
Conserving the natural ecosystem to ensure the integrity of biodiversity and life
support systems
-
Ensuring continuous improvement in the productivity and quality of the
environment while pursuing economic growth and human development objectives
-
Managing natural resource utilisation to sustain the resource base and prevent
degradation of the environment
-
Integrating environmental dimensions in the planning and implementation of
the policies, objectives and mandates of all sectors to protect the environment
-
Strengthening the role of the private sector in environmental protection and
management
-
Ensuring the highest commitment to environmental protection and
accountability by all decision-makers in the public and private sectors,
resource users, non-governmental organisations and the general public in
formulating, planning and implementing their activities
-
Participating actively and effectively in regional and global efforts towards
environmental conservation and enhancement
2. Environmental Requirements
The Environmental Quality Act, 1974 and its accompanying regulations call for
environmental impact assessment, project siting evaluation, pollution control,
monitoring and self-enforcement.
Prior to project implementation, the following approvals from DOE are required:(i)
Environmental impact assessment (EIA) for Prescribed Activities, or
(ii) Site suitability evaluation for Non-Prescribed Activities
(iii) Licence to occupy premises
2.1 EIA for Prescribed Activities
EIA is required for the following activities prescribed under the Environmental
Quality (Prescribed Activities) (Environmental Impact Assessment) Order, 1987.
(i)
Agriculture
-
Land development schemes covering an area of 500 hectares or more to
convert forest land for agricultural production
-
Agricultural programmes necessitating the resettlement of 100 families or more
-
Development of agricultural estates covering an area of 500 hectares or more
involving changes in the type of agricultural use
(ii) Fisheries
-
Construction of fishing harbours
-
Harbour expansion involving an increase of 50% or more in fish landing
capacity per annum
-
Land-based aquaculture projects involving the clearing of mangrove swamp
forests covering an area of 50 hectares or more
(iii) Industry
-
Chemicals
Where the production capacity of each product or of combined products is
greater than 100 tonnes per day
-
Petrochemicals
All sizes
-
Non-ferrous
Primary smelting of aluminium (all sizes), primary smelting of copper (all sizes),
and primary smelting which produces 50 tonnes per day and above of other
products
64
-
Non-metallic
Cement: for clinker throughput of 30 tonnes per hour and above; lime: 100 tonnes per
day and above for burnt lime rotary kiln or 50 tonnes per day and above for vertical kiln
-
Iron and Steel
Requirement of iron ore as raw material for production greater than 100 tonnes per day,
or using scrap iron as raw material for production greater than 200 tonnes per day
-
Shipyards
Dead weight tonnage greater than 5,000 tonnes
-
Pulp and Paper Industry
Production capacity greater than 50 tonnes per day
(iv) Petroleum
-
Oil and gas field development
-
Construction of off-shore and on-shore pipelines in excess of 50 kilometres in length
-
Construction of oil and gas separation, processing, handling and storage facilities
-
Construction of oil refineries
-
Construction of product depots for the storage of petrol, gas or diesel (excluding service
stations) that are located within three kilometres of any commercial, industrial or
residential areas and that have a combined storage capacity of 60,000 barrels or more
(v) Resort and Recreational Development
-
Construction of coastal resort facilities or hotels with more than 80 rooms
-
Hill station resort or hotel development covering an area of 50 hectares or more
-
Development of tourist or recreational facilities in national parks
-
Development of tourist or recreational facilities or islands in surrounding
waters which are gazetted as national marine parks
(vi) Wastes Treatment and Disposal
Toxic and Hazardous Wastes
65
-
Construction of on-site incineration plant
-
Construction of off-site recovery plant
-
Construction of off-site wastewater treatment plant
-
Construction of on-site storage facility, and
-
Construction of secure landfill facility
All off-site treatment and disposal (incineration, wastewater treatment, storage and secure
landfill) of scheduled wastes are not allowed until after 17 December 2010 with the signing
of the concession agreement between the Government of Malaysia and Kualiti Alam Sdn Bhd.
2.2 Site Suitability Evaluation for Non-Prescribed Activities
Site suitability is evaluated based on the compatibility of the project with respect to
the gazetted structure or local plans, surrounding land-use, provision of set-backs or
buffer zones, capacity of the area to receive additional pollution load, and waste
disposal requirements.
The DOE produces a brochure, "Guidelines for the Siting and Zoning of Industries"
specifying the details on the appropriate buffer zone for each specific industry
category. For potentially hazardous industries, the applicant may be required to
submit a risk analysis to DOE as part of the site consideration.
Any person intending to carry out activities as listed below must obtain prior
permission from DOE:(i)
New installations near dwelling areas as detailed out in Regulation 4 and First
Schedule of the Environmental Quality (Clean Air) Regulations, 1978
(ii) Construction of any building or carrying out of any work that may result in a
new source of effluent or discharge as stipulated under Regulation 4,
Environmental Quality (Sewerage and Industrial Effluents) Regulations, 1979
(iii) A factory which is categorised as a prescribed premise, namely, crude palm oil
mills and raw natural rubber processing mills, and treatment and disposal
facilities of scheduled wastes
Applicants should obtain prior written approval from DOE as stipulated in
Regulations 36 and 38, Environmental Quality (Clean Air) Regulations, 1978 for any
erection (including incinerators), installation, resiting or alteration of fuel burning
equipment that is rated to consume pulverised fuel or solid fuel at 30 kg or more per
hour, or liquid or gaseous fuel at 15 kg or more per hour.
2.3 Licence to Occupy Premises
A licence is required to occupy and operate prescribed premises. Applications for
the licence shall be made after obtaining permission and/or approval (as mentioned
in 2.3 and 2.4). Licensing fees apply for every licence issued for palm oil and raw
natural rubber processing mills and facilities for the treatment and disposal of
scheduled wastes.
2.4 Emission and Effluent Standards
Industries are required to comply with both air emission and effluent discharge
standards which are regarded as acceptable conditions allowed in Malaysia, as
stipulated in the Environmental Quality (Clean Air) Regulations, 1978 and the
Environmental Quality (Sewerage and Industrial Effluents) Regulations, 1979.
2.5 Control on Ozone Depleting Substances (ODS)
Ozone Depleting Substances (ODS) are categorised as environmentally hazardous
substances under the Environmental Quality (Refrigerant Management) Regulation,
1999 and the Environmental Quality (Halogen Management) Regulation, 1999.
New investments relating to the use of these substances are prohibited.
66
SECTION 2
Specific Policies,
Incentives and Guidelines
for Key Services
Supporting the
Manufacturing Sector
This section sets out the specific policies, incentives and
specific for the following key services supporting the
manufacturing sector:
1.
2.
3.
4.
5.
6.
7.
8.
Logistics Services
Distributive Trade
Industrial Training
As the policies, incentives and guidelines for the above key
services are specific to the respective sectors, information from
this section should be cross-referred with those in Section 1
General Policies, Incentives and Guidelines.
Chapter 8
1.
Operational Headquarters (OHQs)
1.1
1.2
1.3
1.4
1.5
2.
International Procurement Centres (IPCs)/
Regional Distribution Centres (RDCs)
2.1
2.2
2.3
2.4
2.5
3.
Approvals for OHQ Status, Incentives and Other Benefits
Equity Requirements
Incentives
Other Benefits
Approvals for IPC/RDC Status
Equity Requirements
Incentives
Other Benefits
Representative/Regional Offices
3.1 Equity Requirements
3.2 Incentives
3.3 Expatriate Employment
4.
Foreign Branch Offices
4.1 Procedure to Establish a Branch Office
5.
Market Support Services
5.1
5.2
5.3
5.4
5.5
Approvals for Establishment
Equity Requirements
Incentives
Other Incentives and Financial Assistance
Chapter 8
The Government offers various incentives and assistance to investors to set up the
following business support services operations in Malaysia:-
Operational Headquarters (OHQs)
-
Regional Distribution Centres (RDCs)
-
International Procurement Centres (IPCs)
-
Regional/Representative Offices
-
Branch Offices
-
Market Support Services (MSS)
The other business support services consist of legal, accounting, engineering
consultancy, architecture, marketing and business consultancy services; office
services; construction management, building management and plantation
management services; private health, education, publishing and ICT services.
1. Operational Headquarters
An OHQ generally refers to a company that provides support services to its offices
or related companies regionally and globally.
A company that establishes an OHQ in Malaysia can be considered for tax
incentives and facilities under the OHQ incentive programme. A company is
granted OHQ status and tax incentives under Section 127 of the Income Tax Act,
1967 for the provision of qualifying services to its offices or related companies
within and outside Malaysia.
1.1 Approvals for OHQ Status, Incentives and Other Benefits
Companies that meet the following criteria can apply for OHQ status and
incentives:-
69
-
Locally incorporated under the Companies Act, 1965
-
A minimum paid-up capital of RM0.5 million
-
A minimum total business spending (operating expenditure) of RM1.5 million
per year
-
Appoint at least three senior professionals/management personnel
-
Serve at least three related companies outside Malaysia
-
Have a sizeable network of companies outside Malaysia which includes the
parent company or headquarters, and other related companies
-
Have a well-established network of companies that employ a significant and
substantial number of qualified professionals, technical and supporting personnel
-
Carry out a minimum of three (3) qualifying services
The qualifying services are as follows:-
General management and administration
-
Business planning and coordination
-
Coordination of procurement of raw materials, components and finished products
-
Technical support and maintenance
-
Marketing control and sales promotion planning
-
Data/information management and processing
-
Research and development work carried out in Malaysia on behalf of related
companies or offices outside Malaysia
-
Training and personnel management for related companies or offices outside
Malaysia
-
Treasury and fund management services to related companies or offices
outside Malaysia which include :-
Providing credit facilities, transacting or investing in stocks, shares,
securities (including bonds, notes, certificates of deposit and treasury bills)
in foreign currencies that are issued either by foreign governments, foreign
banks outside Malaysia, or companies that are neither incorporated nor
resident in Malaysia
-
Transacting or investing in certificates of deposit, notes and bonds
denominated in a foreign currency that are issued by any offshore bank in
Labuan
-
Investing in foreign currency deposits with designated banks in Malaysia or
offshore banks in Labuan
-
Foreign exchange transactions and interest rate/currency swaps for hedging
purposes that are made in a foreign currency and conducted through
authorised dealers and licensed offshore banks in Labuan
-
Transactions in financial futures contracts or options for hedging purposes
made only with a member of an exchange that is approved by Bank Negara
Malaysia (BNM).
The funds for carrying out the treasury and fund management activities are to
be obtained only through borrowings made from authorised banks in Malaysia
and offshore banks in Labuan, or from the OHQ company’s paid-up capital, its
accumulated profits derived from qualifying activities, or the accumulated
profits of its offices or from borrowings sourced from outside Malaysia.
70
An OHQ company set up by a financial institution is prohibited from
providing treasury and fund management services to its related companies
in Malaysia, unless the related companies are institutions licensed under
the Banking and Financial Institutions Act, 1989 (BAFIA).
-
Corporate financial advisory services to related companies or offices outside
Malaysia include:
-
Provision of credit administration denominated in foreign currencies for
related companies
-
Arrangement of credit facilities denominated in foreign currencies for
related companies
-
Arrangement of interest rate or currency swaps in foreign currencies
-
An OHQ company may take over claims held by related companies and/or
third parties outside Malaysia at a discounted price (factoring)
-
All products and services which related companies invoice to each other
can be re-invoiced by the OHQ company (re-invoicing)
-
Netting of payments (other than export proceeds for goods exported from
Malaysia) among related companies vis-à-vis the OHQ, is freely allowed
-
An OHQ company may purchase machinery, equipment or real estate with
a view to lease them to its related companies (leasing)
-
An OHQ company may purchase machinery, equipment or real estate
belonging to related companies with a view to leasing them back to the
same related companies (sales and lease back arrangements).
A company granted OHQ status and incentives under Section 127, of Income Tax
Act, 1976 is allowed 100% foreign equity ownership.
1.3 Incentives
An approved OHQ company is eligible for tax exemption for a period of 10 years
under Section 127, Income Tax Act, 1967 for income derived from the following
sources :-
71
-
Business Income
Income arising from services rendered by an OHQ company to its offices or to
related companies outside Malaysia
-
Interest
Income derived from interest on foreign currency loans extended by an OHQ
company to its offices or to related companies outside Malaysia
-
Royalties
Royalties received from R&D work carried out in Malaysia by an OHQ
company on behalf of its offices or related companies outside Malaysia
The income generated by an OHQ company in providing qualifying services to its
related companies in Malaysia will not be taxed during its tax-exempt period,
provided such income does not exceed 20% of its overall income derived by
providing qualifying services. Any excess of the 20% limit will not be exempted
from tax.
An existing OHQ company will be given a 100% income-tax exemption for its
remaining exemption period. Application for this facility should be submitted to the
Ministry of Finance (MOF).
1.4 Other Benefits
An approved OHQ company can also enjoy the following benefits:-
Obtain credit facilities in foreign currency without the approval of BNM to fund
its treasury and fund management operations for its related companies outside
Malaysia. These credit facilities can be obtained from any licensed commercial
or merchant bank in Malaysia, including licensed offshore banks in Labuan,
and from any non-resident. However, the OHQ company is not allowed to
lend or raise funds in any currency on behalf of any resident
-
Borrow freely in Malaysian Ringgit up to RM50 million from domestic sources
for use in Malaysia
-
Invest freely in foreign securities and lend to its related companies outside
Malaysia even if it has borrowed from domestic sources, as long as the
domestic borrowing in Malaysian Ringgit is within the RM50 million limit, and
the remittances are made in the equivalent foreign currency
-
Open foreign currency or multi-currency accounts with onshore licensed banks
in Malaysia to retain export proceeds in foreign currency up to an aggregate
overnight balance equivalent to USD100 million, regardless of the amount of
export receipts
-
Open one or more foreign currency accounts with commercial banks in
Malaysia, licensed offshore banks in Labuan or overseas banks for crediting
foreign currency receivables other than export proceeds, with no limit on the
overnight balances
-
Use the professional services of foreign firms, provided that such services are
not available locally
-
Acquire fixed assets as long as the fixed assets are used for the purpose of
carrying out the operations of the OHQ
-
Expatriates working in OHQ companies are taxed only on the portion of their
chargeable income attributable to the number of days that they are in Malaysia.
72
1.5
Companies applying for OHQ status and incentives can also request for expatriate
posts, namely Key Posts and Time Posts. Upon approval, companies should forward
their applications for Employment Passes to the Immigration Department for endorsement.
Applications for OHQ status, incentives and expatriate posts should be submitted to
MIDA.
2. International Procurement Centres / Regional Distribution
Centres (IPCs/RDCs)
International Procurement Centres
An IPC is a locally incorporated company, which carries on a business in Malaysia
to undertake the procurement and sales of raw materials, components and finished
products for its group of related and unrelated companies in Malaysia and abroad.
This would include procurement from, and sales made to, local sources and third
countries.
Regional Distribution Centres
An RDC is a collection and consolidation centre for finished goods, components
and spare parts produced by its own group of companies for its own brand to be
distributed to dealers, importers or its subsidiaries or other unrelated companies
within or outside the country. Among the value-added activities involved are bulk
breaking, re-packaging and labelling.
2.1 Approvals for IPC/RDC Status
Companies that meet the following criteria can apply for an IPC/RDC status:-
Incorporated under the Companies Act, 1965
-
A minimum paid-up capital of RM0.5 million
-
A minimum total business spending (operating expenditure) of RM1.5 million
per year
-
Utilisation of Malaysian ports and airports
-
A minimum annual sales turnover of RM50 million by the third year of
operation
-
Domestic sales of not more than 20% of its annual sales value. Not more than
30% of its annual sales turnover is derived from sourcing of goods from outside
Malaysia to overseas destinations via drop shipment.
A company granted IPC/RDC status and incentives under Section 127, of the Income
Tax Act, 1967 is allowed 100% foreign equity ownership.
73
2.3 Incentives
An approved IPC/RDC status company can be considered for :
-
Full tax exemption of its statutory income for 10 years, under Section 127,
Income Tax Act
-
Dividends paid from the exempt income will be exempted from tax in the
hands of its shareholders
Eligibility criteria:
-
Annual sales turnover of at least RM100 million
-
Sales to domestic market including sales to free zones (FZs) and licensed
manufacturing warehouses (LMWs) are limited to 20% of its sales turnover. If
sales to the domestic market exceed 20%, the additional sales will not be
exempted from tax.
2.4 Other Benefits
An approved IPC/RDC status company will be able to enjoy the following facilities
and benefits:
-
Expatriate posts based on the requirements of the IPC/RDC
-
Open one (1) or more foreign currency accounts with licensed commercial
banks to retain its export proceeds without any limit
-
Enter into foreign exchange forward contracts with licensed commercial banks
to sell forward export proceeds based on its projected sales
-
Bring in raw materials, components or finished products with customs duty
exemption into free industrial zones (FIZs), free commercial zones (FCZs),
LMWs and bonded warehouses for re-packaging, cargo consolidation and
integration before distribution to its final consumers.
Companies applying for IPC/RDC status can also apply for expatriate posts, namely
Key Posts and Time Posts. Upon approval, companies should forward their
applications for Employment Passes to the Immigration Department for endorsement.
Application for IPC/RDC status, incentives and expatriate posts should be submitted
to MIDA.
74
3. Representative/Regional Offices
A Representative Office/Regional Office of a foreign company based in Malaysia
performs permissible activities for its headquarters/principal. Such offices should be
totally funded from sources outside Malaysia and are not required to be
incorporated or registered under the Companies Act, 1965 or be registered with the
Companies Commission of Malaysia (CCM).
A Representative Office collects relevant information regarding investment and
business opportunities to develop bilateral trade relations and promote the export of
Malaysian goods and products.
A Regional Office serves as the coordination centre for its affiliates, subsidiaries and
agents within the Asia Pacific region. It is responsible for conducting designated
activities within the region it operates.
The approval for the establishment of Representative/Regional offices and expatriate
employment is valid for a period of two (2) years and is renewable.
An approved Representative/Regional Office is allowed to carry out the following
activities:-
Planning or coordination of business activities
-
Gathering and analysing of information or undertaking feasibility studies on
investment and business opportunities in Malaysia and the region
-
Identifying sources of raw materials, components or other industrial products
-
Research and product development
-
Act as a coordination centre for the corporation’s affiliates, subsidiaries and
agents in the region.
An approved Representative/Regional Office is not allowed to carry out the
following activities:-
75
-
Engage in any trading (including import and export), business or any form of
commercial activity
-
Lease warehousing facilities. Any shipment/transhipment or storage of goods
must be carried out through a local agent or distributor
-
Sign business contracts on behalf of the foreign corporation or provide services
for a fee
-
Participate in the daily management of any of its subsidiaries, affiliates or
branches in Malaysia
-
Conduct any business transaction or derive income from its operations
As Representative/Regional offices do not have issued capital in Malaysia, they are
not subject to any equity condition.
3.2 Incentives
Expatriates working in Regional Offices are taxed only on the portion of their
chargeable income attributable to the number of days they are in Malaysia.
An approved Representative/Regional Office is allowed to employ expatriates at the
managerial and technical level.
Applications for the establishment of Representative/Regional offices and expatriate
posts should be submitted to MIDA.
Upon approval, companies should forward their applications for Employment Passes
to the Immigration Department for endorsement.
4. Foreign Branch Offices
A Branch Office is established by foreign companies incorporated outside Malaysia.
4.1 Procedure to Establish a Branch Office
To establish a Branch Office in Malaysia, foreign companies are required to register
as a Branch Office under the Companies Act, 1965 with the CCM.
As Branch Offices do not have issued capital in Malaysia, they are not subject to any
equity condition.
Branch Offices can also apply for expatriate posts and employment passes.
Applications for the expatriate posts should be submitted to the Immigration
Department.
5. Market Support Services
Market Support Services companies refer to companies that provide services such as
branding, feasibility studies, market research, marketing, product development and
design and customer relationship management. These activities promote product
development, differentiation, distribution and marketing to improve the quality and
enhance the competitiveness of their clients.
76
5.1 Approvals for Establishment
Market Support Services activities can be established in the form of a company
registered under the Companies Act, 1965, sole proprietorship or partnership.
Under the Service Tax Act, 1975 and the Service Tax Regulations, 1975, Market
Support Services providers that generate a total annual sales turnover of RM150,000
or more are required to obtain Service Tax Licence. The rate of the Service Tax is 5%
on the value of the services rendered.
The FIC has further liberalised the policy on foreign equity participation in the
services sector by allowing foreign equity participation of up to 70%. The remaining
30% must be allocated to Bumiputeras, except where specific exemptions apply.
Integrated Market Support Services companies that are approved with tax incentives
under the Promotion of Investments Act, 1986 are allowed 100% foreign equity
ownership.
5.3 Incentives
A locally incorporated company, whether a new company intending to provide
market support services or an existing company intending to expand/diversify its
market support services, may apply for the incentives. The company can be an
independent service provider, or the marketing arm of a manufacturing company
that operates as a separate or a related/associated company.
Activities which qualify are as follows:(a)
Branding
- Brand design and development
- Brand promotion
- Packaging design
(b) Research
- Feasibility studies
- Consumer research including research on trends, attitudes, behaviours, etc
- Market research including new market development, country demography,
existing players, laws & regulations, trade barriers, market potential (size
and acceptance), etc
- Research on product development including new product development
and improvement of existing product
(c)
77
Customer Relationship Management
- Customer database management
- Retention/loyalty programme (e.g. bonus points, reward/redemption
programme, customer complaints, etc.)
The tax incentives are as follows:
(i)
Pioneer Status
Companies granted Pioneer Status enjoy a tax exemption of 70% of their statutory
income for a period of five (5) years.
Applications received from companies located in the promoted areas i.e. the States
of Sabah and Sarawak, and the designated "Eastern Corridor" of Peninsular Malaysia,
will enjoy a 100% tax exemption on their statutory income during their 5-year
exemption period. All project applications received by 31 December 2005 will be
eligible for this incentive.
(ii) Investment Tax Allowance (ITA)
As an alternative to Pioneer Status, a company can also apply for Investment Tax
Allowance (ITA). The ITA provides an allowance of 60% on the qualifying capital
expenditure (such as expenditure on factory, plant, machinery or other equipment
used for the approved project) incurred within five (5) years from the date the first
qualifying capital expenditure is incurred.
The company can offset this allowance against 70% of its statutory income in the
year of assessment. Any unutilised allowance can be carried forward to subsequent
years until the whole amount is fully utilised. The remaining 30% of its statutory
income will be taxed at the prevailing rate.
will enjoy an allowance of 100% on the qualifying capital expenditure incurred
within a period of five (5) years. The allowance can be utilised to offset against
100% of the statutory income for each year of assessment. All project applications
received by 31 December 2005 will be eligible for this enhanced incentive.
Applications for Pioneer Status and ITA should be submitted to MIDA.
5.4 Other Incentives and Financial Assistance
(i)
Incentives to Promote the Export of Selected Services
Companies undertaking selected market support services can apply, for a tax
exemption of their statutory income equivalent to 50% of the value of increased
exports of services. However, the incentive shall not apply to a company for the
period during which the company has been granted :a.
any incentive (except for deductions for the promotion of exports) under the
Promotion of Investments Act, 1986
b.
investment allowance for the services sector under Schedule 7B, Income Tax
Act, 1967 or an exemption under Section 127, Income Tax Act, 1967 in respect
of approved services.
Claims should be submitted to IRB.
78
(ii) Market Development Grant
In order to assist Small and Medium Enterprises (SMEs) develop their export markets,
matching grants of up to RM100,000 per company are provided.
-
-
Annual sales turnover of not more than RM25 million and full-time employees
of not more than 150
-
At least 60% of its equity is held by Malaysians
These companies can obtain 50% matching grant on the approved cost of activities
eligible for the grant. These include participation in trade missions, specialised
selling missions, international trade fairs, Malaysian trade centres overseas; trade
negotiations; rental of Representative Offices overseas; and participation in overseas
tenders.
Applications should be submitted to the Malaysia External Trade Development
Corporation (MATRADE).
Integrated Market Support Services companies that have been approved for
incentives under the Promotion of Investments Act, 1986, can apply for expatriate
posts, namely Key Posts and Time Posts. Upon approval, companies should forward
their applications for Employment Passes to the Immigration Department for
endorsement. The normal procedure for the employment of expatriate is applied to
companies that are not granted incentives.
Applications for expatriate posts should be submitted to MIDA.
79
80
Chapter 9
Research and
Development (R&D)
1.
Contract R&D Companies, R&D Companies,
Approved R&D Institutes / Research
Companies and Design Houses
1.1
1.2
1.3
1.4
1.5
Equity Requirements
Incentives
Financial Assistance
Chapter 9
Malaysia offers a wide range of incentives and financial assistance to attract
investments in R&D activities.
R&D includes industrial design (product and process development including
designing and prototyping) and research services provided by design houses,
contract R&D companies, R&D companies, approved R&D institutes/research
companies, etc.
1. Contract R&D Companies, R&D Companies, Approved R&D
Institutes/
Research Companies and Design Houses
Investors who wish to set up R&D operations in Malaysia in the form of contract
R&D companies, R&D companies, approved R&D institutes/research companies
and design houses are required to register as a company in accordance with the
Companies Act, 1965.
R&D and contract R&D companies including design houses granted incentives
under the Promotion of Investments Act, 1986 are allowed 100% foreign equity
ownership.
1.3 Incentives
For the purpose of incentives, the Promotion of Investments Act, 1986 defines
research and development (R&D) as "any systematic or intensive study carried out
in the field of science or technology with the object of using the results of the study
for the production or improvement of materials, devices, products, produce or
processes but does not include:-
83
-
Quality control of products or routine testing of materials, devices, products or
produce
-
Research in the social sciences or humanities
-
Routine data collection
-
Efficiency surveys or management studies
-
Market research or sales promotion"
Incentives available to companies carrying out R&D activities are as follows:(i)
Contract R&D Company
A contract R&D company, i.e. a company that provides R&D services in Malaysia to
non-related companies is eligible for:or
-
Pioneer Status with a tax exemption of the 100% of statutory income for five (5)
years,
ITA of 100% on the qualifying capital expenditure incurred within 10 years,
which can be offset against 70% of statutory income in the year of assessment
(ii) R&D Company
An R&D company, i.e. a company that provides R&D services in Malaysia to its
related companies and/or non-related companies, is eligible for an ITA of 100% on
qualifying capital expenditure incurred within 10 years, which can be offset against
70% of its statutory income in the year of assessment.
Contract R&D and R&D companies may apply for incentives if they fulfill the
following criteria:-
Research undertaken should be in accordance with the needs of the country
and bring benefits to the economy
-
At least 70% of the income of the company should be derived from R&D
activities
-
For manufacturing-based R&D, at least 50% of the workforce of the company
must be appropriately qualified personnel performing research and technical
functions
-
For agriculture-based R&D, at least 5% of the workforce of the company must
be appropriately qualified personnel performing research and technical
functions
(iii) In-house R&D
A company that undertakes in-house R&D to further its business is eligible to apply
for an ITA of 50% on the qualifying capital expenditure incurred within 10 years.
The company can offset the allowance against 70% of its statutory income in the
year of assessment.
(iv) R&D Incentives for Reinvestments
R&D companies/activities mentioned in categories (i) – (iii) above will be eligible for
a second round of Pioneer Status for another five (5) years, or an ITA for a further 10
years, where applicable.
Applications for the above incentives should be submitted to MIDA.
84
(v) Double Deduction for R&D
-
Any company undertaking in-house R&D activities can enjoy a double
deduction for its revenue expenditure for research which is directly undertaken
and approved by MOF
-
Approved R&D expenditure incurred during the Pioneer Status period is
allowed to be accumulated and brought forward and be given another
deduction after the Pioneer Status period
-
Expenditure on R&D activities undertaken overseas, including the training of
Malaysian staff, will be considered for double deduction on a case-by-case
basis
-
Double deduction for cash contributions or donations made to approved
research institutes
-
Double deduction on payments for the use of the services of approved research
institutes, R&D companies or contract R&D companies
(vi) Incentives for Researchers
Researchers who undertake research focused on value creation will be given a 50%
tax exemption for five (5) years on the income derived from the commercialisation
of their research findings. The research has to be verified by the Ministry of Science,
Technology and Innovation (MOSTI).
Claims for the above incentives should be submitted to the Inland Revenue Board
(IRB).
(vii) Exemption from Import Duty, Sales Tax And Excise Duty on Machinery,
Equipment and Materials Used for R&D
Exemption from import duty, sales tax and excise duty can be given to companies
importing machinery, equipment and materials used for R&D activities.
Sales tax exemption will be given for machinery, equipment and materials
purchased locally.
-
Companies/institutions that specifically carry out R&D activities
-
Companies/institutions which carry out in-house R&D irrespective of whether
they have been granted incentives under the Promotion of Investments Act,
1986, or the Income Tax Act, 1967
-
All machinery, equipment, materials, raw materials/component parts and
samples imported or purchased locally for use in R&D activities
Applications by companies and research institutions undertaking the above activities
should be submitted to MIDA and MOF respectively before importation.
85
(viii)Capital Allowance on Plant and Machinery for R&D
Capital allowances are granted to R&D companies that incur capital expenditure on
the purchase of plants and machinery used for research purposes. An initial
allowance of 20% and an annual allowance of 14% will be given.
(ix) Industrial Building Allowance on Construction or Purchase of Buildings for
R&D
This allowance is granted to R&D companies that incur capital expenditure on the
construction or purchase of buildings that are used for R&D purpose.
An initial allowance of 10% and an annual allowance of 3% will be given.
(x) Tax Exemption on the Value of Increased Exports
R&D companies which export its R&D services are eligible for a tax exemption on
the value of increased exports earnings. They can apply for a tax exemption on their
statutory income equivalent to 50% of the value of their increased exports.
(xi) Double Deduction for the Promotion of Export of Services
Certain expenses incurred by resident companies (both foreign affiliated and local
companies) in seeking opportunities to export their services can qualify for a double
deduction.
Eligible expenses:
•
Cost of market research
•
Cost of tender preparations
•
Cost of preparing technical information
•
Cost of accommodation in respect of travel overseas subject to a maximum of
RM300 per day
•
Cost of sustenance in respect of travel overseas subject to a maximum of
RM150 per day
•
Cost of maintaining sales office overseas
•
Cost of publicity and advertisement in any media outside Malaysia
•
Cost of feasibility studies for overseas projects identified for the purpose of
tender
•
Cost of participation in trade or industrial exhibitions in Malaysia or overseas
•
Cost of airfares in respect of overseas travel
86
(xii) Single Deduction for the Promotion of Export of Services
Certain expenses incurred by resident companies seeking opportunities to export
their services qualify for a single deduction.
Eligible expenses:
-
Registration of patents, trademarks and product licensing overseas
-
Hotel accommodation for a maximum of three (3) nights in providing
hospitality to potential importers invited to Malaysia
Claims for the above incentives should be submitted to the IRB.
1.4 Financial Assistance
A R&D company can enjoy the financial assistance provided by the Government
through the following government bodies:•
•
MOSTI
-
Industry Research and Development Grant Scheme (IGS)
-
Intensification of Research in Priority Areas (IRPA)
Malaysian Technology Development Corporation Sdn Bhd (MTDC)
-
•
Malaysia Venture Capital Management Berhad (MAVCAP)
-
•
•
Cradle Investment Programme (CIP)
Small and Medium Industries Development Corporation (SMIDEC)
-
Grant for Business Planning and Development (ITAF 1)
-
Grant for Product and Process Improvement (ITAF 2)
-
Grant for Productivity and Quality Improvement and Certification (ITAF 3)
Malaysian Industrial Development Finance Berhad (MIDF)
-
87
Commercialisation of Research and Development Fund (CRDF)
Soft Loan for ICT Adoption
(i)
In the context of the above grant scheme, R&D is defined as the development of new
or significant enhanced indigenous technologies, materials, products, devices,
systems or processes. It includes the construction/operation of pilot plants not
operated as commercial units and the design, development and operation of
prototypes for technical testing, demonstration and making further improvements.
The following priority technology areas are eligible for consideration under IGS:-
Advanced manufacturing
Advanced materials
Aerospace
Automotive
Biotechnology
Ceramics
Composite materials
Electronics
Energy
Environmental technology
hi-technology machinery & equipment
-
ICT
Marine & aquaculture technology
Nanotechnology
Nutraceuticals & pharmaceuticals
Petrochemicals
Photonics
Polymer
Poultry & poultry-based products
Resource-based products
-
Wholly Malaysian-owned company or Malaysian majority-held joint venture
SMEs formed under the Companies Act, 1965
-
Technical collaboration with one or more local public or approved private R&D
institutes or universities
-
The approved R&D activities under IGS must be undertaken in Malaysia
-
Intellectual Property Rights (IPR) belong to the company
Eligible expenditure:
-
Salary expenditure of R&D personnel (based on man-months involved,
including for full and part-time employees)
-
Contract expenditure (i.e. related to contracted R&D activities)
-
Expenditure on consumables & prototypes
-
Pilot plant and R&D equipment expenditure (not exceeding 40% of total grant
approved)
-
Administrative costs (e.g. rental of premise to conduct R&D, EPF and SOCSO
payments for employees directly involved in the R&D project)
-
Project-related travel (domestic travel is not eligible)
The duration of the grant is for a maximum of three (3) years. The amount approved will
be determined on the merits of each application, subject to a ceiling of RM4 million or
70% of the approved project cost, whichever is lesser. Payment is on a reimbursable basis.
Applications should be submitted to the IGS Secretariat, MOSTI.
88
(ii)
Intensification of Research in Priority Areas (IRPA)
The purpose of the Intensification of Research in Priority Areas (IRPA) programme is
to focus on R&D activities which can enhance national socio-economic development.
The allocation of the above grant is guided by the following principles:-
Promote projects which are of high national priority and which address the
needs of Malaysian industry
-
Encourage collaborative efforts among research institutions, both locally and
internationally
-
Enhance R&D linkages between the public and private sectors
Greater priority is given to projects with commercial potential, which are marketdriven and in line with strategic national needs. However, research activities
directed towards capacity and capability building and knowledge advancement will
continue to be funded to support the development of new technology areas as well
as produce the relevant skills and expertise.
Priority areas for each category of research are as follows:Research Category
Priority Areas
Experimental Applied Research
(EAR)
-
Agriculture and Food Security
Natural Resources and Environment
Manufacturing and Services
Social Transformation
Knowledge Advancement
Prioritised Research (PR)
-
Manufacturing
Plant Production and Primary Products
ICT
Health
Education and Training
Strategic Research (SR)
-
Design and Software Technology
Nanotechnology & Precision Engineering
Specialty Fine Chemicals Technology
Optical Technology
Eligible applicants:
89
•
All research institutions and universities. However, private institutions of higher
learning with university and university college status can also have direct
access to IRPA grants provided they fulfill the stipulated conditions of the
guidelines.
•
Industry can participate in research under the IRPA programme in collaboration
with a public research institution or university in designated research areas. The
participation of industries in IRPA-related research will accelerate the
commercialisation of R&D output.
The duration of the activity for EAR is for a maximum of three (3) years whereas the
duration of the activity for PR and SR is for a maximum of five (5) years each.
The amount approved will be determined based on the merits of each application.
Eligible expenses under the scheme include the emoluments of contract personnel.
They do not cover emoluments of permanent staff, construction of infrastructure
(e.g. buildings, laboratories, purchase of equipment, etc). Disbursement of funding
for approved projects will be made four (4) times a year.
Applications should be submitted online to the IRPA Secretariat at MOSTI via
[email protected].
(iii) Commercialisation of Research and Development Fund (CRDF)
The Commercialisation of Research and Development Fund (CRDF) provides partial
grants to qualified R&D projects for the following activities:Phase I
Phase II
Phase III
Phase IV
Market Survey and Research
Product / Process Design and Development
Standards and Regulatory Compliance and Intellectual Property
Protection
Demonstration of Technology
Payment is on a reimbursable basis.
-
Incorporated under the Companies Act,1965
-
At least 60% Malaysian equity ownership
-
Involves commercialisation of products
-
Technical collaboration with local research institutes or universities except for:-
Joint-venture companies between local firms and universities/research
institutes
-
Approved R&D companies; or
-
Company which has an associate R&D company
Phase I: Market Survey and Research
A company is entitled to apply for a partial grant of up to 50% of its market survey
and research expenditure, or RM50,000, whichever is lower, with the duration of the
activity not exceeding four (4) months.
Eligible expenses:
-
Cost of engaging an independent market survey company
-
Cost of drafting the commercialisation plan
-
Cost of conducting initial patent searches
90
Phase II: Product / Process Design and Development
A company is entitled to apply for a partial grant of up to 50%, or RM 1.7 million,
whichever is lower. The recommended amount for the purchase of core equipment
must not exceed 40% of the eligible amount for core equipment under Phase II. The
duration of the activity should not exceed 12 months.
Eligible expenses:-
Acquisition of technology of a completed R&D from local universities or
research institutions
-
Consultancy fees from the universities or research institutes
-
Cost of development of prototypes including design and packaging for
commercial application
-
Cost to develop pilot plant
-
Cost to conduct trial production runs
Phase III: Standards and Regulatory Compliance and Intellectual Property Protection
A company is entitled to apply for a partial grant of up to 70% or RM200,000,
whichever is lower, with the duration of the activity not exceeding four (4) months.
Eligible expenses:
-
Cost of testing for compliance with market standards and regulations
-
Cost of applying for IP protection in Malaysia and in three (3) other countries
Phase IV: Demonstration of Technology
A company is entitled to apply for a partial grant of up to 50% of the cost of
technology demonstration, or up to RM50,000, whichever is lower, with the
duration of the activity not exceeding four (4) months.
Eligible expenses:
-
Cost to conduct field-tests
-
Cost to organise technology previews / product launches
-
Cost to participate in relevant international level exhibitions
Applications should be submitted to MTDC.
91
(iv) Cradle Investment Programme (CIP)
The programme provides funding for technopreneurs and researchers with
innovative ideas. Its objective is to encourage public or private universities and
institutions of higher learning to produce ideas which can be converted into
products, services and technologies that are commercially viable.
The programme focuses on high growth industries in the following ICT sectors:-
Software and information services
-
Internet: e-services, e-commerce and e-content
Communications and networking - mobile data
-
High technology consumer and business products
-
Electronics and semiconductors
-
Medical devices
-
Advanced materials
-
Biotechnology and life sciences
A Primary Applicant must be a natural person and:-
A Malaysian citizen of at least 18 years of age
-
Permanently resides in Malaysia for a period or periods amounting in aggregate
to 180 days or more in a year.
The Primary Applicant must be the project leader of the team and will be the main
liaison person for the CIP application.
A Secondary Applicant must be a natural person of any nationality who:-
Is 18 years of age or above
-
Resides (whether permanently or not) in Malaysia
Each CIP application should be made by a team of at least two (2) and a maximum
of five (5) members. Each CIP team must have a Primary Applicant. Other applicants
in the team will be considered as Secondary Applicant(s).
The expenses eligible under the programme include salaries of research specialists,
costs of computer hardware, training expenses, etc.
The duration of the activity is for a maximum of six (6) months. The amount
approved will be determined based on the merits of each application, subject to a
ceiling of RM50,000 per idea. Disbursements of funding for approved projects will
be made upon the signing of the CIP Grant Agreement.
Applications should be submitted on-line to MAVCAP via www.cradle.com.my.
92
(v) Grant for Local Small and Medium Sized Enterprises (SMEs)
Local SMEs providing promoted manufacturing related services under the Promotion
of Investments Act, 1986 are eligible for the grant if they fulfill the following
requirements:
-
-
-
At least 60% of their equity is held by Malaysians
Payment is on a reimbursable basis.
SMEs involved in R&D on business planning and development can apply for the
grant.
The maximum grant allocated for each company is RM40,000 for expenses incurred
directly in carrying out the following studies:•
Market feasibility
•
Technology feasibility
•
Business planning
•
Domestic and export market strategy
Assistance is given in the form of a matching grant where 50% of the project cost
will be borne by the Government and the balance by the applicant.
Grant for Product and Process Improvement (ITAF 2)
SMEs involved in R&D on product and process development can apply for the grant.
The maximum grant allocated for each company is RM500,000. Assistance is given
in the form of a matching grant where 50% of the project cost will be borne by the
Government and the balance by the applicant.
Eligible expenses:
93
-
Cost of hiring technical experts
-
Cost of acquiring technology and skills through training and obtaining technical
information
-
Cost for testing and calibration
-
Cost of testing materials and equipment
-
Cost of designing and prototyping
Grant for Productivity and Quality Improvement and Certification (ITAF 3)
This grant is given for productivity and quality improvement and to achieve
international quality standards and certification.
SMEs involved in R&D on the above activities can apply for the grant.
The maximum grant allocated for each company is RM 250,000. Assistance is given
Eligible expenses:
-
Cost of hiring technical experts
-
Cost of acquiring skills and technology through training and obtaining technical
information
-
Service cost for related schemes
-
-
Cost of acquiring safety equipment, or equipment used for product testing or
the prevention of pollution
-
Cost of materials used in designing and developing prototypes
Applications for ITAF 1, ITAF 2 and ITAF 3 should be submitted to SMIDEC.
(vi) Soft Loan for ICT Adoption
This scheme provides assistance in the form of soft loans for SMEs to use ICT to
improve competitiveness, efficiency and productivity as well as enhance their inhouse engineering design capabilities.
Eligible criteria:
-
-
-
-
In operation for not less than two (2) years and premises must have a valid
operating licence issued by the local authorities
-
Applicants under the E-manufacturing (ERP) programme must employ suitable
IT personnel. Similarly, those applying for loans under the E-design programme
must have a designer who is responsible for the running of the project.
94
Eligible assets to be financed:
i.
ii.
For upgrading engineering design capabilities
-
Purchase of related engineering design software such as softwares for
Computer Aided Design (CAD) and Computer Aided Engineering (CAE) or
subscription fee/licence fee for on-line engineering design services
-
Purchase of related computer hardware, peripheral and networking
equipment
-
Cost of related training programme
For acquisition of Enterprise Resource Planning (ERP) software or other similar
softwares (E-manufacturing)
-
Purchase of ERP software or first year subscription to on-line ERP system,
or other similar softwares such as Supply Chain Management (SCM) and
Customer Relationship Management (CRM)
-
Implementation charges including system study, customisation and training
programme
-
Purchase of related computer hardware, peripheral and networking
equipment
Form of assistance:
-
Soft loan of RM20,000 to RM250,000
-
Interest rate of 3% per annum
-
Repayment period of up to five (5) years
-
Refinancing for existing loan is not allowed
-
Percentage of financing is up to 75% of total cost
Applications should be submitted to MIDF.
Companies applying for incentives under the Promotion of Investments Act, 1986
can apply for expatriate posts, namely Key Posts and Time Posts.
Applications should be submitted to MIDA.
95
96
Chapter 10
Logistics Services
1.
Warehousing Services
1.2 Other Approvals
1.3 Special Industrial Building Allowance for
Warehouses
2.
2.1 Licences
2.3 Exemption from Import Duty and Sales Tax on
Prime Movers and Trailers
3.
Freight Forwarding / Shipping
3.1 Licences
3.2 Paid-up Capital Requirements
4.
Integrated Logistics Services (ILS)
4.1 Incentives
5.
Cold Chain Facilities
5.1
5.2
5.3
5.4
Equity Requirements
Incentives
Chapter 10
Logistics Services
The term Logistics Services refer to a supply chain management process that plans,
implements and controls the efficient and effective flow and storage of goods,
services and related information between the point of origin and the point of
consumption in order to meet customers’ requirements.
The main services in this area are as follows:-
Warehousing, storage and inventory management services
-
Transportation services
-
Freight forwarding/shipping services
-
Integrated Logistic Services (ILS)
-
Cold Chain Facilities
1. Warehousing Services
There are three (3) types of licences, depending on the warehousing requirements of
the operator. An operator can choose to operate an ordinary warehouse, a Public
Bonded Warehouse or a Private Bonded Warehouse.
Investors intending to provide warehousing services are required to incorporate a
company under the Companies Act, 1965.
(i)
Ordinary Warehouse Licence
Applications for ordinary Warehouse Licences should be forwarded to the relevant
state Local Authority.
To apply for an Ordinary Warehouse Licence, an operator must first obtain :•
Approval from DOE
Approval from DOE when the operator stores hazardous goods.
•
Certificate of Fitness from the Local Authority
According to the Uniform Buildings By-Laws, a CF issued by the relevant state
Local Authority is required. The CF is an official document to acknowledge that
the building is safe for occupation.
•
Approval from the Fire and Rescue Department
Approval from the state Fire and Rescue Department is required to ensure that
the premise is equipped with an adequate number of fire extinguishers and
safety alarm systems.
99
Logistics Services
(ii) Public/Private Bonded Warehouse Licence
•
A Public Bonded Warehouse operates as a central storage for the distribution of
bonded goods (i.e. goods on which Customs duties and taxes have not been
paid) in the country and for international trade, catering for the general public.
•
A Private Bonded Warehouse is a central storage and distribution centre for
bonded goods (i.e. goods on which Customs duties and taxes have not been
paid), of the companies and its related companies.
Activities that can be carried out in these warehouses are as follows:-
Warehousing
-
Break bulking
-
Repackaging
-
Re-labelling of imported goods
-
Consolidation
-
Entreport
To qualify as a Private Bonded Warehouse Operator, the value of the goods
warehoused should be at least RM10 million per annum. However, for Public
Bonded Warehouses, no minimum value is imposed.
A company that wishes to provide bonded warehousing services must apply for a
licence to the Royal Customs Department.
The following approvals must be obtained before applying to the Royal Customs
Department:-
Approval from DOE when operators store hazardous goods
-
Approval from the Fire and Rescue Department
-
CF from the Local Authority
1.2 Other Approvals
(i)
Service Tax Licence
A Public or Private Bonded Warehouse operator that is licenced under Section 65 of
the Customs Act, 1967 can be given permission to act as an agent for transacting
businesses relating to the import or export of goods that are stored in the licenced
warehouse. For this purpose, a warehouse operator is required to obtain a Freight
Forwarding Agent/Shipping Agent Licence and a Service Tax Licence.
Applications should be submitted to the Royal Customs Department.
Logistics Services
100
1.3 Special Industrial Building Allowance for Warehouses
An annual allowance of 10% of the qualifying capital expenditure is given for
buildings used as warehouses for storing goods for export and re-export.
30% must be allocated to Bumiputeras, unless specific exemptions apply.
Companies that have been approved for Private Bonded Warehouses Licence are
exempted from the equity condition, while companies that have been approved for Public
Bonded Warehouse Licence would need to comply with the FIC equity guidelines. The
equity condition for warehousing activities is imposed by the Royal Customs Department.
2. Transportation Services
2.1 Licences
Investors intending to provide transportation services are required to incorporate a
The following licences are required to be obtained :
(i)
Licence for Commercial Vehicle and Haulage
•
Companies intending to provide transportation services to third parties using
commercial vehicles are required to obtain Carrier Licence A and companies that
provide services for its own use are required to obtain Carrier Licence C. Both
licences must be obtained from the Commercial Vehicle Licensing Board (CVLB), in
accordance with the Commercial Vehicles Licensing Board Act, 1987 under the
Ministry of Entrepreneurial and Cooperative Development (MECD).
Applications should be submitted to CVLB.
•
Transportation of Container Bulk, Bulk Liquid and General Haulage
Commercial vehicles that are used in the transportation of container bulk, bulk
liquid and general haulage and freight, must be registered with the Road Transport
Department Malaysia (RTD).
To register with RTD, the following documents are required :-
Registration licence with CVLB
-
Inspection and weighing reports from the Computerised Vehicle Inspection
Centre (PUSPAKOM)
-
An Ad Valorem Registration Fee (AVRF) certificate and valuation (for trailers and
semi-trailers)
A separate application should be submitted to RTD for each commercial vehicle.
101
Logistics Services
(ii) Licence for Transporting Scheduled Wastes
In accordance with the Environmental Quality (Scheduled Wastes) Regulations,
1989, a company transporting scheduled wastes is required to obtain a licence from
DOE. The licence is valid for one (1) year and is renewable.
Applications should be submitted to DOE.
(iii) Licence for Transportation of Radioactive and Nuclear Materials
Companies that wish to transport nuclear and radioactive materials are required to
obtain a Class D Licence from AELB.
Companies intending to provide transportation services to third parties or Carrier
Licence A holders are subject to the equity condition imposed by the CVLB. This
condition stipulates that at least 30% of the equity must be held by Bumiputeras.
2.3 Exemption from Import Duty and Sales Tax on Prime Movers and
Trailers
Container haulage companies can apply for import duty and sales tax exemption on
prime movers and trailers that are not produced locally. Exemption from sales tax
may be considered for prime movers and trailers that are produced locally.
Applications should be submitted to MOF.
3. Freight Forwarding/Shipping Services
Investors intending to undertake freight forwarding and shipping services are
required to incorporate a company under the Companies Act, 1965.
3.1 Licences
(a)
Companies planning to operate as Freight Forwarding Agents and Shipping
Agents are required to obtain the relevant licences from the Royal Customs
Department in accordance with Section 90 of the Customs Act,1967
(b) Licensed freight forwarding agents and shipping agents including providers of
services for clearing of goods from Customs control, are also required to obtain
a Service Tax Licence.
Logistics Services
102
Paid-up Capital Requirement
The paid-up capital requirement and the duration of the licences approved for
different categories of freight forwarding agents and shipping agents are as follows:Category
Activity
Paid-Up Capital
Requirement
Duration of Licences
Approved
Category A
Freight forwarding
and shipping
Exceeding
RM100,000
3 years (renewable)
Category B
Freight forwarding or
shipping
between RM50,000
- RM100,000
2 years (renewable)
Companies approved as freight forwarding agents and shipping agents are required
to comply with the equity conditions imposed by the Royal Customs Department as
follows:•
Freight Forwarding Agent At least 51% Bumiputera participation in the equity ownership, Board of
Directors, management and the whole employment structure
•
Shipping Agent At least 30% Bumiputera participation in the equity ownership, Board of
Directors, management and the whole employment structure
A company that undertakes both activities is also required to meet 51% Bumiputera
participation in the equity ownership, Board of Directors, management and its
whole employment structure.
4. Integrated Logistics Services (ILS)
Integrated logistic services comprise the entire supply chain management, including
procurement of software and hardware, warehousing, distribution (transportation
and freight services), packaging activities and customs clearance.
4.1 Incentives
New and existing companies providing the above services are eligible to apply for
incentives under the Promotion of Investments Act, 1986.
103
•
Incorporated under the Companies Act 1965
•
Logistics Services
•
ILS providers should undertake the following three (3) principal activities:-
Warehousing
-
Transportation
-
Freight forwarding
In addition to the above activities, the company should undertake at least one (1) of
the following activities:-
Distribution
-
-
Other related and value-added services (e.g. palletising, product
assembly/installation, bulk breaking, consolidation, packaging/repackaging,
procurement, quality control, labelling/re-labelling, testing, etc.)
Supply chain management
•
Companies should have the following minimum infrastructure
-
Commercial Vehicles : 20 units
-
Warehousing facilities : 5,000 sq. metres
The tax incentives are as follows:
New Companies
(i)
Pioneer Status
-
Pioneer Status with a tax exemption of 70% of the statutory income for a
period of five (5) years; or
-
period of five (5) years for projects located in the Eastern Corridor of
Peninsular Malaysia, Sabah and Sarawak
(ii) Investment Tax Allowance
-
ITA of 60% on the qualifying capital expenditure incurred within a period
of five (5) years. The allowance can be offset against 70% of the statutory
income for each year of assessment; or
-
ITA of 100% on the qualifying capital expenditure incurred within a period
of five (5) years for projects located in the Eastern Corridor of Peninsular
Malaysia, Sabah and Sarawak. The allowance can be offset against 100%
of the statutory income for each year of assessment.
Logistics Services
104
Existing Companies
(i)
Pioneer Status
-
Pioneer Status with a tax exemption of 70% on the increased statutory
income arising from the reinvestment for a period of five (5) years; or
-
Pioneer Status with a tax exemption of 100% on the increased statutory
income arising from the reinvestment for a period of five (5) years for
projects located in the Eastern Corridor of Peninsular Malaysia, Sabah and
Sarawak.
(ii) ITA
-
Investment Tax Allowance of 60% on the additional qualifying capital
expenditure incurred within a period of five (5) years. The allowance can
be offset against 70% of the statutory income for each year of assessment;
or
-
Investment Tax Allowance of 100% on the additional qualifying capital
expenditure incurred within a period of five (5) years for projects located in
the Eastern Corridor of Peninsular Malaysia, Sabah and Sarawak. The
allowance can be offset against 100% of the statutory income for each year
of assessment.
Companies that have been approved for incentives to provide ILS can apply for
expatriate posts, namely Key Posts and Time Posts. Upon approval, companies
should forward their applications for Employment Passes to the Immigration
Department for endorsement.
Applications for incentives, exemption from Import Duty/Sales Tax on Machinery
and Equipment and Expatriate Posts should be submitted to MIDA.
5. Cold Chain Facilities
Companies undertaking cold chain facilities provide a wide range of services
including cold room, refrigerated truck and other related services such as the
collection, storage and distribution of perishable locally produced food products.
Investors intending to provide cold room and refrigerated truck facilities and related
services that require warehousing and transportation services are required to:-
105
•
Incorporate a company under the Companies Act, 1965.
•
Obtain operating licences for :
-
Public/Private Bonded Warehouse
-
Licence for Commercial Vehicles and Haulage (Class A Licence)
Logistics Services
Companies granted incentives under the Promotion of Investments Act, 1986 to
provide cold chain facilities are exempted from the equity condition.
5.3 Incentives
(i)
Incentives for Companies Providing Cold Chain Facilities
Companies providing cold chain facilities and services for perishable agricultural
produce such as fruits, vegetables flowers, ferns, and meat and aquatic products are
eligible for consideration for Pioneer Status or ITA:New Companies
(iii) Pioneer Status
-
Pioneer Status with a tax exemption of 70% of the statutory income for a period
of five (5) years; or
-
period of five (5) years for projects located in the Eastern Corridor of Peninsular
Malaysia, Sabah and Sarawak
(iv) Investment Tax Allowance
-
ITA of 60% on the qualifying capital expenditure incurred within a period of
five (5) years. The allowance can be offset against 70% of the statutory income
for each year of assessment; or
-
ITA of 100% on the qualifying capital expenditure incurred within a period of
five (5) years for projects located in the Eastern Corridor of Peninsular Malaysia,
Sabah and Sarawak. The allowance can be offset against 100% of the statutory
income for each year of assessment.
Existing Companies
(iii) Pioneer Status
-
Pioneer Status with a tax exemption of 70% on the increased statutory income
arising from the reinvestment for a period of five (5) years; or
-
Pioneer Status with a tax exemption of 100% on the increased statutory income
arising from the reinvestment for a period of five (5) years for projects located
in the Eastern Corridor of Peninsular Malaysia, Sabah and Sarawak.
Logistics Services
106
(iv) Investment Tax Allowance
-
ITA of 60% on the additional qualifying capital expenditure incurred within a
period of five (5) years. The allowance can be offset against 70% of the
statutory income for each year of assessment; or
-
ITA of 100% on the additional qualifying capital expenditure incurred within a
period of five (5) years for projects located in the Eastern Corridor of Peninsular
Malaysia, Sabah and Sarawak. The allowance can be offset against 100% of the
statutory income for each year of assessment.
The qualifying capital expenditure includes the following:-
Expenditure for the building of cold rooms, including the ante-room
-
Expenditure for obtaining the building for use in post harvest activities
-
Expenditure for the acquisition of plant, machinery and equipment for use in
activities that relate to freezing, cleaning, washing and packing
-
Expenditure for the acquisition of refrigerated trucks
-
At least 60% of the company’s total revenue must be derived from the provision
of cold room facilities, refrigerated transportation and other related services for
the local agriculture produce
(ii) Exemption from Import Duty and Sales Tax on Machinery and Equipment
Companies providing cold chain facilities intending to import machinery and
equipment that are not available locally can apply for import duty and sales tax
exemption.
Companies applying for incentives to provide cold chain facilities can also apply for
expatriate posts namely Key Posts and Time Posts. Upon approval, companies
should forward their applications for Employment Passes to the Immigration
Department for endorsement.
Applications for incentives, expatriate posts and exemption from Import Duty/Sales
Tax on Machinery and Equipment should be submitted to MIDA.
107
Logistics Services
Logistics Services
108
Chapter 11
Specialised Technical
Support Services
1.
Engineering Consultancy
1.1 Licences, Registrations and Approvals
2.
Machinery Maintenance Services
2.1
2.2
2.3
2.4
3.
Equity Requirements
Occupational Safety and Health Management
Services
4.
Accreditation and Certification
5.
Testing and Calibration Services
5.1
5.2
5.3
5.4
6.
Irradiation and Gas Sterilisation Services
6.1
6.2
6.3
6.4
7.
Equity Requirements
Incentives
Clinical Trials, Bioavailability / Bioequivalence or
Efficacy Trials for the Pharmaceutical Industry
7.1
7.2
7.3
7.4
8.
Equity Requirements
Equity Requirements
Incentives
Central Utility Facilities (CUF)
8.1
8.2
8.3
8.4
Equity Requirements
Incentives
Chapter 11
Specialised Technical Support
Services
Investments are encouraged in the following areas:
-
Engineering consultancy, machinery maintenance and related technical services
-
Occupational Safety and Health Management Services
-
Irradiation and gas sterilisation services for the medical devices industry
-
Clinical trials, bioavailability/bioequivalence or efficacy trials for the
pharmaceutical industry
-
Central Utility Facilities (CUF)
1. Engineering Consultancy
Professional engineers intending to provide engineering consultancy services can set
up a sole proprietorship or partnership, or incorporate a company under the
(i)
Registration as an Engineering Consultancy Practice
A company intending to practise as Consulting Engineers is required to register with
and obtain a permit from the Board of Engineers Malaysia (BEM), in accordance with
Section 7A of the Registration of Engineers Act, 1967 (Revised 1987).
The requirements are as follows:
Requirements
Board of Directors
Description
•
Consists entirely of individual persons who are
registered Professional Engineers,
Or
Shareholding
Structure
•
Consists of a majority of individuals registered
professional engineers and any other individuals who are
professional architects, quantity surveyors or land
surveyors registered under any written law relating to the
registration of such professions, or other individuals
belonging to a profession associated with the engineering
profession and with the written approval of the Board.
•
Registered professional engineers must be the majority
shareholders
Applications should be submitted to BEM.
111
The permit expires on 31st December of every year and yearly renewal is mandatory.
Foreign engineers may not be appointed as directors or shareholders of a local
engineering consultancy company and are prohibited from forming local joint
venture companies to practise as consulting engineers. Foreign engineers may work
with their local counterparts on a project basis provided the local engineers are the
lead consultants.
Temporary Registration as Professional Engineers
Foreign engineers who are not permanent residents of Malaysia may work as
engineers in the country by obtaining a temporary registration with BEM, in
accordance with Section 10A of the Registration of Engineers Act, 1967 (amended
1987).
The requirements for obtaining the temporary registration are as follows:Requirements
Description
Academic qualification
•
A recognised qualification to practice as a
professional engineer in the country where he
normally practises
Working experience
•
A minimum of 10 years in the field of practice
Physical
Malaysia
presence
in •
A requirement of not less than 180 days in a year
•
Employed as an engineer for a project by a local
company
•
Sponsored by a local professional engineer in the
company which offers him the employment
Employment
Local sponsor
Applications should be submitted to BEM.
The permit expires on 31st December of every year, irrespective of whether the
project is completed or not and yearly renewal is mandatory.
An engineering consultancy company registered with BEM is required to maintain a
100% Malaysian equity ownership.
An engineering consulting company may employ the services of foreign engineers.
An engineering consulting company that requires the services of foreign engineers
should register the foreign engineers with BEM to obtain temporary registration.
Upon registration, companies should forward their applications for Employment
Passes to the Immigration Department for endorsement.
112
2. Machinery Maintenance Services
Machinery maintenance services include periodic maintenance, troubleshooting,
preventive maintenance, calibration, measurement and tools inspection.
"Machinery" is categorised as certificated or non-certificated machinery and both
must be certified by DOSH. The installation of any machinery in a factory must also
be approved by DOSH.
Certificated machinery is classified into the following:-
Boilers (e.g. waste heat recovery boilers, steam generators)
-
Unfired pressure vessels (e.g. air receivers, petrochemical treatment vessels)
-
Passenger lifts and hoisting machinery
The design of a certificated machinery must be approved by DOSH, and the
machinery must be tested before it is installed. A company intending to provide
maintenance services for certificated machineries must also register with DOSH.
A company providing maintenance services for non-certificated machineries is not
required to register with DOSH.
Applicants intending to provide machinery maintenance services are required to
incorporate a company under the Companies Act, 1965.
(i)
Registration as Boiler and Unfired Pressure Vessel Repairers
A company intending to repair steam boilers or unfired pressure vessels is required
to register with DOSH as boiler and unfired pressure vessel repairers. Repair
involves the cutting, welding, patching or riveting of any part of the steam boiler or
vessel that is subject to stress induced by fluid pressure.
The Factories and Machinery Act, 1967 and the Factories and Machinery (Steam
Boiler and Unfired Pressure Vessel) Regulations, 1970 stipulate the requirements for
the maintenance of steam boilers or unfired pressure vessels.
DOSH will consider the following criteria for applications:-
Qualifications and experience of the technical personnel involved in repairing
boilers and unfired pressure vessels
-
Procedures of repair
-
Design calculations of the repair area
Applications should be submitted to DOSH headquarters.
DOSH officers will inspect the premises and interview key personnel to ascertain
their knowledge and experience in the repair of boilers and unfired pressure vessels.
Upon approval, the DOSH headquarters will issue an approval letter to the
applicant. The registration will be valid for a period of one (1) year.
113
(i)
SMEs can apply for grants under ITAF 1 to undertake studies in business planning,
technology and market development (e.g. technology and market feasibility studies).
-
-
-
The maximum grant allocated to each company is RM 40,000. Assistance is given
in the form of a matching grant, where 50% of the project cost is borne by the
government and the balance by the applicant.
Applications should be submitted to SMIDEC.
(ii) Grant for Productivity and Quality Improvement and Certification (ITAF 3)
SMEs are eligible to apply for a grant for productivity and quality improvement and
to achieve international quality standards and certification (e.g. Quality Series: ISO
9000, ISO 14000, Productivity and Quality System Certification).
Eligible expenses:
-
Cost of hiring technical expertise
-
Cost of acquiring skills and technology through training and obtaining technical
information
-
Service cost for related schemes
-
-
Cost of acquiring equipment for product testing, pollution prevention or safety
-
Cost of materials used in designing and developing prototypes
The maximum grant allocated to each company is RM 250,000. Assistance is given
114
A company providing machinery maintenance services in Malaysia may employ
expatriates. The company must submit its applications for Employment Passes to the
Immigration Department.
3. Occupational Safety and Health Management Services
"Occupational Health" is the maintenance of the physical, mental and social well
being of workers in all occupations and the prevention of health risks brought about
by adverse working conditions.
"Occupational Safety" is the physical environment of the workplace and the well
being of the worker, and the creation of a conducive working environment through
the adoption of safe work practices, procedures and Occupational Safety and Health
management systems.
Competent persons certified by DOSH including Assessors, Hygiene Technicians
and Occupational Health Doctors must carry out the occupational safety and health
management service providers.
"An Assessor" evaluates threats to health arising from the use of chemicals at work.
"A Hygiene Technician" inspects, examines and tests engineering control equipment
(e.g general ventilation equipment) installed in a place of work.
"An Occupational Health Doctor" is a medical practitioner registered with the
Director General of DOSH to conduct the medical surveillance of employees.
Any person intending to provide occupational safety and health management
services is required to incorporate a company under the Companies Act, 1965.
(i)
General Requirements
Any person intending to be registered as an Assessor or Hygiene Technician or an
Occupational Health Doctor must fulfill the following requirements:-
115
-
A Malaysian citizen or, if a foreign resident, holds a valid Malaysian work
permit
-
At least 21 years of age at the time of application
-
A healthy person and of good character
-
Not guilty of any act of professional negligence as an engineer or a medical
practitioner
-
Not convicted of any offence under the Act or regulations made thereunder
-
Not convicted of an offence under any law and sentenced to more than one
year’s imprisonment or fined more than RM2,000
Registration as Assessors
A person applying to be registered with DOSH as an Assessor must also fulfill the
following requirements:a)
A certificate as an industrial hygienist recognised by the American Board of Industrial
Hygiene or by any other accredited certification body recognised by DOSH
Or
b)
A degree or postgraduate diploma in occupational safety and health,
occupational safety, occupational health or industrial/occupational hygiene
recognised* by the Government of Malaysia
A minimum of one (1) year’s practice in occupational safety and health
Conducted a chemical health risk assessment or has successfully attended the
course for assessors on chemical health risk assessment conducted by the National
Institute of Occupational Safety and Health (NIOSH) or by any training provider
recognised by DOSH
Or
A degree in medicine, engineering, physics, chemistry, biochemistry, ergonomics
or natural and applied sciences, recognised* by the Government of Malaysia
A minimum of three (3) years’ practice in occupational safety and health
Conduced a chemical health risk assessment or has successfully attended the
course for assessors on chemical health risk assessment conducted by NIOSH,
or by any training provider recognised by DOSH
Or
c)
A diploma in engineering, physics, chemistry, biochemistry, ergonomics or
natural and applied sciences recognised* by the Government of Malaysia
A minimum of five (5) years’ practice in occupational safety and health
Conducted a chemical health risk assessment or has successfully attended the
course for assessor on chemical health risk assessment conducted by NIOSH,
or by any training provider recognised by DOSH
Or
d)
A Higher School Certificate/Sijil Tinggi Persekolahan Malaysia (STPM), a Polytechnic
certificate or equivalent, with at least a credit in Chemistry at the Malaysian
Certificate of Education (MCE)/the Sijil Persekolahan Malaysia (SPM) level
A minimum seven (7) years’ practice in occupational safety and health
Successfully attended the course for assessors on chemical health risk
assessment conducted by NIOSH, or by any training provider recognised by
DOSH
116
Passed the examination for assessors conducted by NIOSH
* Persons with qualifications that are not recognised by the Government of Malaysia may be registered
on condition that they, in addition to the respective conditions under paragraphs b), c) or d), have
passed the examination for assessors conducted by NIOSH.
Or
e)
Be a registered safety and health officer
A minimum of ten (10) years’ practice in occupational safety and health
Successfully attended the course for assessors on chemical health risk
assessment conducted by NIOSH, or by any training provider recognised by
DOSH
Passed the examination for assessors conducted by NIOSH
Applications should be submitted to DOSH headquarters. An interview with the
applicant will be conducted by DOSH. Successful applicants will be registered as
Assessors for a maximum period of three (3) years.
To renew their registrations, applicants must fulfill the following requirements:-
Engaged in the work activities of an Assessor every year
-
Undergone education in the field of occupational safety and health
(ii) Registration as Hygiene Technicians
A person applying to be registered with DOSH as a Hygiene Technician must:a)
Possess a diploma in occupational or industrial hygiene that is recognised by
the Government of Malaysia
Or
b)
Possess a valid DOSH certificate of competency in the monitoring of mineral
dust exposures (i.e. approved as a Competent Person under the Factories and
Machinery (Mineral Dust) Regulations, 1989)
Possess a valid DOSH certificate for competency in the inspection, examination
and testing of local exhaust ventilation systems (i.e. approved as a Competent
Person under the Factories and Machinery (Asbestos Process) Regulations,
1986, or the Factories and Machinery (Mineral Dust) Regulations, 1989 to
conduct the inspection, examination and testing of local exhaust ventilation
systems)
Or
c)
Possess a valid DOSH certificate of competency in the monitoring of mineral
dust exposures, or a valid certificate for competency in the inspection,
examination and testing of local exhaust ventilation systems
Passed the examination for a Hygiene Technician conducted by NIOSH
117
Or
d)
Possess the Sijil Pelajaran Malaysia (SPM) with at least a credit in Science
subjects and Mathematics
Completed at least one (1) year’s practice in occupational safety and health
Attended a course for Hygiene Technicians conducted by NIOSH, or any
training provider recognised by DOSH
Passed the examination for Hygiene Technicians conducted by NIOSH
Although a competent person who does not possess the two (2) competencies will
not be registered as a Hygiene Technician, he may be allowed by the Director
General to carry out the duties of a Hygiene Technician for the respective
competencies for a period of not more than one (1) year.
Hygiene Technicians for a maximum period of three (3) years.
For renewal of registrations, an applicant must fulfill the following requirements:-
Engaged in the work activities of a Hygiene Technician every year
-
(iii) Registration as Occupational Health Doctors
A person applying to be registered with DOSH as an Occupational Health Doctor
must:-
Possess at least a postgraduate diploma in occupational health or occupational
medicine that is recognised by the Government of Malaysia or by the Director
General
Or
-
Successfully completed an Occupational Health Doctor training course that is
approved by the Director General, and has passed the Occupational Health
Doctor’s examination conducted by NIOSH
Occupational Health Doctors for a maximum period of three (3) years.
Applicants intending to renew their registration must fulfill the following
requirements:-
Engaged in the work activities of an Occupational Health Doctor every year
-
118
A company intending to employ expatriates as Assessors and Hygiene Technicians
should forward its application for Employment Passes to the Immigration
department.
A company requiring the services of foreign Occupational Health Doctors must first
obtain the approval of the Malaysian Medical Council (MMC) before applying for
Employment Passes to the Immigration Department.
4. Accreditation and Certification
The Department of Standards Malaysia (DSM) under MOSTI is both the national
standards and accreditation body. DSM is governed by the Standards of Malaysia
Act, 1996.
As the national accreditation body, DSM provides official recognition to the
competency and capabilities of certification bodies that undertake activities such as
the certification of quality management system (ISO 9001), environmental
management system (ISO 14001) and product certification.
Certification bodies are required to incorporate a company under the Companies
Act, 1965.
(i)
Scheme for the Accreditation of Certification Bodies with DSM
Requirements for Certification Bodies
Companies intending to be recognised as accredited certification bodies of quality
management systems (QMS), environmental management systems (EMS) and
product certifications (PC) are required to comply with the accreditation critera
DSM-ACB-D62 (equivalent to ISO/IEC Guide 62), DSM-ACB-D66 (equivalent to
ISO/IEC Guide 66), DSM-ACB-D65 (equivalent to ISO/IEC Guide 65) respectively
and also the policies and procedures of the ACB Scheme.
Some of the pertinent requirements for these certification bodies are as follows:-
119
-
Certification decision shall be made locally
-
The impartial structure shall be localised
-
Must have financial capability to operate a certification/registration system
-
Must have competent personnel with the requisite technical knowledge and
academic qualifications
-
Must provide services that are accessible to all applicants. Access must not be
conditional upon the size of suppliers or membership of any association or
group or other conditions.
-
Assessments of an applicant’s QMS, EMS or PC systems must be as outlined in
the standards and the respective IAF guidelines
For further details of the requirements for certification bodies, please refer to DSMACB-D62, DSM-ACB-66 and DSM-ACB-65 which are the total adoption of the
international standards. These documents are available in DSM.
Companies that wish to be recognised as accredited certification bodies are required
to apply to DSM for accreditation of its certification system under the ACB scheme.
However, accreditation to the ACB scheme is voluntary.
Malaysia-accredited certificates have been accorded international recognition by
members of the Pacific Accreditation Cooperation Multilateral Recognition
Agreement (MLA) and the International Accreditation Forum Multilateral
Recognition Agreement (MLA).
Currently, the DSM accreditation service is limited to the accreditation of quality
management system (ISO 9001), environmental management system (ISO 14001)
and product certification. The DSM accreditation service is open to all, irrespective
of whether they are local, government or non-government bodies, profit or nonprofit bodies, provided they fulfill the conditions under the ACB scheme.
Applications for accreditation should be submitted to the Accreditation Division of
DSM. Upon approval, a Certificate of Accreditation, which is valid for three (3)
years, will be issued.
A quality and standard certification services company requiring the services of
expatriates is required to submit its application for Employment Passes to the
Upon approval, it should forward its application for Employment Passes to the
Immigration Department for endorsement.
120
5. Testing and Calibration Services
Companies providing testing and calibration services complying with ISO/IEC Guide
17025 are able to demonstrate that they operate a quality system, are technically
competent and are able to generate technically valid test data and results.
Laboratories services may fall under the following fields of testing and calibration:(i)
Testing
• Biological
Biological, microbiological and biochemical testing and measurement,
including examination of foods, drugs and pharmaceuticals, and testing for
medical and veterinary purposes.
•
Chemical
Chemical tests and analysis on products and materials
•
Electrical
Testing of electrical and electronics components, instruments and
equipment including commercial and industrial equipment and household
appliances.
•
Fire
Tests evaluating fire resistance, ignitability, flammability etc. of products
and materials.
•
Mechanical
Mechanical and physical testing of materials and products include
metallurgical tests to determine the structures by techniques such as
radiography, ultrasonics, penetrants, magnetic particles and eddy currents.
(ii) Calibration
121
-
Heat and temperature measurement
-
Mechanical, mass and force measurement
-
Electrical measurement
-
Flow pressure, viscosity and density measurement
-
Length and dimension measurement
Testing and calibration laboratories are required to incorporate a company under the
(i)
Accreditation under the Laboratory Accreditation Scheme of Malaysia
(SAMM) with the Department of Standards Malaysia
Requirements for Testing and Calibration Laboratories
A company intending to operate an internationally recognised testing and
calibration laboratory is required to comply with the International Standard ISO/IEC
17025. It is applicable to all companies conducting tests and calibrations that form
part of their inspection services and product certifications. It also applies to all
laboratories, irrespective of the number of personnel and the scope of testing and
calibration.
Companies that wish to be recognised as accredited testing and calibration
laboratories should apply to DSM for accreditation of their testing and calibration
systems, in accordance with SAMM. Applications for accreditation of testing and
calibration laboratories are voluntary. The SAMM accreditation service is available
to any testing or calibration laboratory, whether it is private, government or inhouse.
Accredited laboratories are required to participate in the proficiency testing
programmes or interlaboratory comparisons from reputable sources as a means to
complement on-site laboratory assessments and to provide objective data about the
performance of individual laboratories.
Applications for SAMM accreditation of testing and calibration laboratories should
be submitted to the Accreditation Division of DSM. Upon approval, a Certificate of
Accreditation, which is valid for two (2) years will be issued.
(ii) Licence to Grade Cocoa
A company intending to provide grading services for cocoa must obtain Licences to
Grade Cocoa from the Malaysian Cocoa Board (MCB). The requirements for the
grading of cocoa are stipulated under the Malaysian Cocoa Act, 1988, Cocoa
Regulations (Licensing and Grading), 1991 and Specifications For Grading of
Malaysian cocoa (MS 293) 1995.
A grading agent grades cocoa beans and issues grading certificates for export
purposes.
To obtain a Licence to Grade Cocoa from MCB, grading agents must fulfill the
following conditions:-
Provide the requisite facilities such as machinery and equipment for cocoa
grading
-
Employ at least two (2) graders of cocoa beans who hold at least the Malaysian
Certificate of Education, or Sijil Pelajaran Malaysia.
Applications for a Licence to Grade Cocoa should be submitted to MCB office.
Upon approval, the MCB headquarters will issue a licence which is valid for one (1)
to five (5) years and is renewable.
122
(i)
SMEs which undertake studies in business planning, technology and market
development (e.g. technology and market feasibility studies) are eligible to apply for
the grant.
A company providing calibration services may apply for the grant if it fulfills the
following requirements:
-
-
A manufacturing company or companies providing manufacturing related
services with an annual sales turnover of not more than RM25 million and with
full-time employees of not more than 150 people
-
The maximum amount allocated to each company is RM 40,000. Assistance is in the
form of a matching grant with 50% of the project cost borne by the Government and
the balance by the applicant.
A company providing technical testing and quality control services that require the
services of expatriates should forward its application for Employment Passes to the
6. Irradiation and Gas Sterilisation Services
"Irradiation" is the exposure of products to an ionising ray (beta ray, gamma ray and
X-ray) to reduce / eliminate harmful bacteria, viruses and spores in products.
"Gas Sterilisation" involves the exposure of products to a sterilising gas such as
ethylene oxide.
An applicant intending to provide irradiation and gas sterilisation services is
123
(i)
Licences for Radioactive Material and Irradiating Apparatus
A company intending to provide irradiation services for the medical devices industry
is required to apply to AELB for the following licences:-
Class A Licence - licence to manufacture, trade in, produce, process, purchase,
own, possess, use, transfer, handle, sell or store radioactive material
-
Class C Licence - licence to manufacture, trade in, produce, process, purchase,
own, possess, use, transfer, handle, sell or store irradiating apparatus
The management and operation of irradiation services are governed by the following
Acts and Standards:-
Atomic Energy Licensing Act, 1984
-
Atomic Energy Licensing Act, 1984: Radiation Protection (Licensing)
Regulations, 1986
-
Atomic Energy Licensing Act, 1984: Radiation Protection (Basic Safety
Standards) Regulations, 1988
-
Malaysian Standards (MS 838): Code of Practice for Radiation Protection
(Medical X-Ray Diagnosis)
To obtain a Class A or Class C licence, an applicant must have competent persons
to carry out the irradiating activities, and possess adequate equipment, facilities and
procedures to protect the heath and safety of employees.
(A) Class A Licence
To obtain a Class A Licence, the applicant must fulfill the following requirements:Radiation Protection Officer (RPO)
The applicant must employ a Radiation Protection Officer (RPO) to deal with
radiation gauging or X-ray gauging. If there is more than one candidate for the RPO,
the applicant must select one of them to be the RPO and employ the rest as
supervisors. The promotion of a supervisor to an RPO must be approved by AELB.
Radiation Protection Consultant Services
If an RPO is unavailable, the applicant may hire a Radiation Protection Consultant
from the authorised Consultant Agency approved by AELB, to take over the RPO
duties. A Radiation Protection Consultant may be engaged for a maximum period of
six (6) months, after which the company must employ its own RPO.
Operator (Radiation Gauges & X-ray Gauges)
An applicant intending to employ workers to handle facilities or radiation gauges or
X-ray gauges equipment must register them with AELB as radiation workers.
Applications for Class A Licences should be submitted to the Assessment and
Licensing Division of AELB’s headquarters. A Class A Licence is valid for a period of
one (1) to three (3) years.
124
(B) Class C Licence
To obtain a Class C Licence, the applicant must fulfill the following requirements:Person Responsible for the Licence
The licencee must possess a current Annual Practising Certificate (APC). The address
of the practice as specified in his/her current APC should be the same as the address
where the apparatus is to be used or stored.
Person Who Operates the Apparatus
-
A qualified radiographer, full-time or part-time.
-
A worker trained in the programmes approved by the licensing authority
(inclusive of training already carried out). The training syllabus and facilities
will be vetted before approval is given.
Irradiating Apparatus
-
The irradiating apparatus used must be of the approved type.
-
In an institution in which there is only one irradiating apparatus, the apparatus
must not be more than 11 kW power (100 mA at 110 kV). The quality of
radiographs will be increased and radiation hazards reduced with the use of a
high power apparatus.
Applications for Class C Licences should be submitted to the Assessment and
Licensing Division of AELB, which will forward the application to the Ministry of
Health (MOH) for processing and approval. The Class C Licence is valid for one (1)
to three (3) years.
A company granted incentives under the Promotion of Investments Act, 1986 to
undertake irradiation and gas sterilisation services can have a 100% foreign equity
ownership of up to 100%.
6.3 Incentives
A company providing gas sterilisation and irradiation services can be considered for
the following incentives:(i)
Pioneer Status
Companies undertaking the above activities are eligible for Pioneer Status which
provides a tax exemption on 70% of the statutory income for a period of five (5)
years.
of Sabah, Sarawak and the designated "Eastern Corridor" of Peninsular Malaysia will
enjoy a 100% tax exemption on their statutory income during their five (5) year
eligible for this enhanced incentive.
125
Or
As an alternative to Pioneer Status, a company may apply for Investment Tax
Allowance (ITA). The ITA provides for an allowance of 60% on the qualifying capital
expenditure incurred within five (5) years from the date the first qualifying capital
expenditure is incurred. Companies can offset this allowance against 70% of the
statutory income in the year of assessment. Any unutilised allowance may be
carried forward to subsequent years until the whole amount is used up. The
remaining 30% of the statutory income will be taxed at the prevailing company rate.
of Sabah, Sarawak and the designated "Eastern Corridor" of Peninsular Malaysia, will
enjoy an allowance of 100% on the qualifying capital expenditure incurred within
a period of five (5) years. The allowance can be utilised to offset against 100% of the
statutory income for each year of assessment. All project applications received by 31
December 2005 will be eligible for this enhanced incentive.
(iii) Exemption from Import Duty on Raw Materials/Components
Exemption from import duty can be considered on imported raw
materials/components used directly to provide irradiation and gas sterilisation
services.
(iv) Exemption from Import Duty and Sales Tax on Machinery and Equipment
Exemption from import duty and sales tax can be considered for imported
machinery and equipment not available locally and used directly to provide
irradiation and gas sterilisation services.
Irradiation and gas sterilisation machinery and equipment purchased locally are
exempted from sales tax.
A company applying for incentives for gas sterilisation and irradiation services
requiring expatriate posts should submit its applications to MIDA.
A company not applying for incentives for gas sterilisation and irradiation services
and require expatriate posts should forward its applications for Employment Passes
to the Immigration Department.
126
7. Clinical Trials, Bioavailability/Bioequivalence or Efficacy Trials
for the Pharmaceutical Industry
Clinical trials are investigations carried out on human beings that are conducted by
persons with scientific training/experience, for the purpose of determining the safety,
effectiveness and other effects of pharmaceutical products. Clinical trials can be
categorised into bioavailability/bioequivalence studies and efficacy trials.
"Bioavailability" is the rate and extent to which an active substance is absorbed in a
pharmaceutical form and becomes available at the site of action.
"Bioequivalence" emerges when two (2) medicinal products are pharmaceutical
equivalents or alternatives and if their bioavailabilities after administration in the
same molar dose are similar to such a degree that their effects, with respect to both
efficacy and safety, will be the same.
"Efficacy Trial" is a study conducted on patients to evaluate the effectiveness and
safety of a drug under certain disease conditions.
Medical research institutes intending to conduct clinical trials,
bioavailability/bioequivalence or efficacy trials for the pharmaceutical industry are
Upon incorporation, these companies are required to obtain approvals to conduct
clinical trials from the Research Review Committee (RRC) and Medical Research
Ethics Committee (MREC) of the respective public hospitals, universities, private
sectors and multi-centre studies. Clinical Trials Import Licences (CTIL) or the relevant
clinical trial permits are required for the operation.
(i)
Approvals to Conduct Clinical Trials
A company intending to conduct clinical trials is required to obtain the following
approvals before carrying out the trials:-
Approval from the Research and Ethics Committees, which are available at the
respective universities and private institutions
-
Approval from the National Pharmaceutical Control Bureau (NPCB) for clinical
trial import licence for the drugs required for the study
The research committee reviews the scientific merit of each research proposal while
the ethics committee reviews the ethical aspects of the study to safeguard the rights,
safety and well being of all trial subjects. The above applications can be submitted
concurrently.
Clinical trials may be conducted at public hospitals run by the Ministry of Health
(MOH), universities, private clinics/institutions and multi-centre studies.
Clinical trials are governed by the Malaysia Guidelines for Good Clinical Practice
(GCP), which has adopted the basic principles outlined by the International
Committee on Harmonization of Good Clinical Practice (ICH-GCP).
127
(ii) Import Licences/Permits for Purpose of Clinical Trials
A company intending to import products not registered with the Drug Control
Authority (DCA), and placebos for the purpose of clinical trials, must obtain a
clinical trial import licence/permit from NPCB.
The application to NPCB must be made by a principal investigator or an authorised
person from a locally incorporated pharmaceutical company (sponsor), who has a
permanent address in Malaysia.
There are four (4) types of licence/permits as follows:-
Clinical Trial Import Licence (CTIL)
-
Permit for a clinical trial of:
1. An unregistered drug which is manufactured in Malaysia
2. A registered drug with special labelling
3. A clinical trial of a new indication for a registered product
Clinical Trial Import Licence
A company intending to import products not registered with DCA for clinical trials
require a CTIL.
Applications should be submitted to NPCB.
Clinical Trial Permit for Unregistered Products to be Manufactured in Malaysia for
Clinical Trials
A company intending to manufacture products not registered with the DCA and
used for clinical trials require a permit from NPCB for the manufacture of the
products and to conduct clinical trials.
Clinical Trial Permit for Registered Drug with Special Labelling
A company intending to use products not registered with DCA and requiring special
labelling (i.e. the 'product name' is to be substituted with a protocol number or to
be ‘blinded’ and the label is for clinical trials) must obtain a permit to import the
said product.
Clinical Trial Permit for a New Indication of a Registered Product
A company intending to use products registered with the DCA with the purpose of
finding new indications for the products require a permit for the conduct of the
clinical trial for locally manufactured drug(s) and imported drug(s). The approval is
given for a period of three (3) years.
128
7.3 Incentives
A company providing clinical trials, bioequivalence/bioavailability and efficacy
trials can be considered for the following R&D incentives:(i)
Contract R&D Company
Companies providing clinical trials, bioequivalence, bioavailability or efficacy trials
and are contract R&D companies, i.e. companies that provide R&D services in
Malaysia to a company other than its related company, are eligible for:-
Pioneer Status with a tax exemption of 100% of the statutory income for five (5)
years
-
ITA of 100% on the qualifying capital expenditure incurred within 10 years,
which can be offset against 70% of statutory income in the year of assessment
(ii) R&D Company
A company providing clinical trials, bioequivalence, bioavailability or efficacy trial,
and a R&D company, i.e. a company that provide R&D services in Malaysia to its
related company or to any other company, is eligible for an ITA of 100% on the
qualifying capital expenditure incurred within 10 years, which can be offset against
70% of the statutory income in the year of assessment.
A contract R&D and a R&D company may apply for the incentives if they fulfill the
following criteria:-
Research undertaken should be in accordance with the needs of the country
and bring benefits to the economy
-
At least 70% of the income of the company should be derived from R&D
activities
-
For manufacturing-based R&D, at least 50% of the workforce of the company
must be appropriately qualified personnel performing research and technical
functions
-
For agriculture-based R&D, at least 5% of the workforce of the company must
be appropriately qualified personnel performing research and technical
functions.
(iii) In-house R&D
129
A company undertaking clinical trials, bioequivalence, bioavailability or efficacy
testing, and in-house R&D to further its business may apply for an ITA of 50% on
qualifying capital expenditure incurred within ten (10) years. Companies can offset
the allowance against 70% of their statutory income in the year of assessment.
(iv) R & D Incentives for Reinvestments
R&D companies mentioned in categories (i) – (iii) will be eligible for a second round
of Pioneer Status for another five (5) years, or an ITA for a further 10 years, where
applicable.
Applications for the above incentives should be submitted to MIDA.
(v) Double Deduction for Research & Development
-
Any company undertaking in-house R&D activities can enjoy a double
deduction for its revenue expenditure for research which is directly undertaken
and approved by the MOF
-
Approved R&D expenditure incurred during the Pioneer Status period is
allowed to be accumulated and brought forward and be given another
deduction after the Pioneer Status period
-
Expenditure on R&D activities undertaken overseas, including the training of
Malaysian staff, will be considered for double deduction on a case-by-case
basis
-
Double deduction for cash contributions or donations made to approved
research institutes
-
Double deduction on payments for the use of the services of approved research
institutes, approved research companies, R&D companies or contract R&D
companies
A company applying for incentives for clinical trials, bioequivalence/ bioavailability
and efficacy testing for the pharmaceutical industry may apply for expatriate posts.
8. Central Utility Facilities
A CUF is defined as a facility capable of supplying utilities from a common complex
at competitive prices and higher efficiency.
A company that qualifies as an integrated CUF is eligible for tax incentives.
Core services provided by an integrated CUF includes the supply, storage, handling
and other services of energy, water and gas. Currently, the integrated CUF is only
available for the petrochemical industry.
A company that can provide similar CUF services to other industries may qualify as
integrated CUF providers and be eligible for tax incentives.
130
An investor intending to provide CUF is required to incorporate a company under
the Companies Act, 1965.
(i)
Public Licence for Electricity Power Stations
Public Licences for Electricity Power Stations must be obtained by companies that
are engaged in the generation, transmission and/or distribution of electricity, either
for private or public usage. The licences can be obtained from the Energy
Commission (EC). This requirement also applies to companies involved in similar
activities in the running of integrated CUF operations.
The Electricity Act, 1990, the Electricity Regulation Act, 1994, and the Energy
Commission Act, 2001, govern activities that are related to the generation,
transmission and distribution of electricity.
Applications for Public Licences for Electricity Power for public usage should be
submitted to the headquarters of EC.
A Public Licence for Electricity Power is valid for a period of five (5) to 21 years.
(ii) Registration with EC as Competent Persons to Operate and Supervise the
Installation of Electricity
Any person who operates and supervises the installation of electricity and includes
those who are involved in similar activities for CUF operations must register with the
EC.
They comprise the following categories:•
Electrical Competent Engineer
•
Electrical Services Engineer
•
Electrical Supervisor
•
Electrical Chargeman
•
Wireman
Activities related to the installation of electricity are outlined in the Electricity Act,
1990, the Electricity Regulations Act, 1994, and the Energy Commission Act, 2001.
A certified competent person must pass a competency examination. Successful
applicants will be issued a certificate and registered as a competent person by the
EC. The certificate is valid for one (1) year and is renewable.
(iii) Approval for Waste Water Treatment Facilities and Effluent Discharge
Integrated CUF providers that operate facilities for treating waste water and effluents
must apply for approval from the nearest DOE office, in accordance with the
Environmental Quality Act, 1974.
131
(iv) Registration of Certificated Machinery with DOSH
A company intending to install and operate unregistered certificated machinery such
as boilers, unfired pressure vessels and hoists for CUF operations is required to
obtain prior written approval from DOSH. The machinery must first be registered
with DOSH as certificated machinery.
Applications should be submitted to DOSH headquarters for design approval of
unfired pressure vessels. Upon approval, applicants should seek permission to install
and operate boilers, unfired pressure vessels and hoists from DOSH. The CF for
boilers, unfired pressure vessels and hoists will be issued by DOSH.
A company granted incentives under the Promotion of Investments Act, 1986 to
undertake integrated CUF services is eligible for 100% foreign equity ownership.
8.3 Incentives
A company carrying out integrated CUF services is eligible for Pioneer Status or
Investment Tax Allowance as follows:(i)
Pioneer Status
Companies undertaking the above activities are eligible for Pioneer Status which
provides a tax exemption on 70% of the statutory income for a period of five (5)
years.
of Sabah, Sarawak and the designated "Eastern Corridor" of Peninsular Malaysia will
enjoy a 100% tax exemption on their statutory income during their five (5) year
eligible for this enhanced incentive.
Or
As an alternative to Pioneer Status, a company may apply for Investment Tax
Allowance (ITA). The ITA provides for an allowance of 60% on the qualifying capital
expenditure incurred within five (5) years from the date the first qualifying capital
expenditure is incurred. Companies can offset this allowance against 70% of the
statutory income in the year of assessment. Any unutilised allowance may be
carried forward to subsequent years until the whole amount is used up. The
remaining 30% of the statutory income will be taxed at the prevailing company rate.
of Sabah, Sarawak and the designated "Eastern Corridor" of Peninsular Malaysia, will
enjoy an allowance of 100% on the qualifying capital expenditure incurred within
a period of five (5) years. The allowance can be utilised to offset against 100% of the
statutory income for each year of assessment. All project applications received by 31
December 2005 will be eligible for this enhanced incentive.
132
Eligible applicant:
•
A new company intending to set up an integrated CUF project to provide
quality utility services/facilities for a cluster of related industries in a specific
location.
•
An existing company that has set up an integrated CUF project that intends to
expand or diversify its utility services/facilities for a cluster of related industries
in a specific centralised location
•
Incorporate a company under the Companies Act, 1965.
•
Undertakes the following eligible services:
CUF Supporting the Petrochemical Industry
The CUF project should provide at least two (2) of the following utility
services/facilities:-
Energy (e.g. electricity, steam, chilled water)
-
Water (e.g. demineralised water, fire water)
-
Gas (e.g. industrial gases such as nitrogen, oxygen, compressed air, instrument
air)
-
Storage and Handling (e.g. tank farms, pipe lines, pipe racks)
-
Other Services (e.g. fire fighting, emergency response aid, maintenance and
engineering services, waste water treatment)
A company that provides Integrated Central Utility Facility (CUF) services may apply
for both types of expatriate posts, Key Posts and Time Posts.
133
134
Chapter 12
Information and
Communication Technology
1.
Hardware and Software Consultancies, Database Activities,
Content Development, Internet-Based Business Application
Services, E-Commerce Services / Solutions, System Integration,
Computer Assisted Manufacturing Services, Call Centres and
Centralised Help-Lines
1.1
1.2
1.3
1.4
1.5
2.
Equity Requirements
Incentives
Other Financial Assistance
Other ICT Services
2.1
2.2
2.3
2.4
Equity Requirements
Incentives and Other Financial Assistance
Chapter 12
Information and Communication
Technology
ICT-related services include the following:
-
Hardware and software consultancies
-
Database activities
-
Content development
-
Internet-based business application services
-
Provision of e-commerce services/solutions
-
System integration
-
Computer-assisted manufacturing services
-
Operation of call centres and centralised help-lines
Hardware and software consultancies provide services such as supporting and
developing strategies in the application of servers, network, computers, etc.
Database activities include data management, data security and data retrieval
services.
Content development services include producing educational CD-Rom, providing
on-line news and information, gaming software, etc.
Internet-based business application services include e-mail services, Application
Service Provider (ASP) services, hosting services, etc.
Electronic commerce (e-commerce) is a commercial transaction between parties
entered into an electronic medium without the physical presence of the parties. Ecommerce transactions can be concluded anytime and anywhere, regardless of
national boundaries.
E-commerce services/solutions include Electronic
Government (e-Government), Business-to-Business, Business-to-Consumers, etc.
System integration services include Electronic Database Information (EDI), data
warehousing, Electronics Application Integration (EAI).
Computer-assisted manufacturing services include process automation, robotics,
automated material handling systems and supply chain integration/management.
137
1. Hardware and Software Consultancies, Database Activities,
Content Development, Internet-Based Business Application
Services, E-Commerce Services/Solutions, Systems
Integration, Computer Assisted Manufacturing Services, Call
Centres and Centralised Help-Lines
Companies intending to provide the above ICT services are required to undertake
the following:•
Incorporate a company under the Companies Act, 1965
•
Under the Service Tax Act, 1975, and the Service Tax Regulations, 1975,
companies which provide management consultancy services in the ICT
industry and generate a total annual sales turnover of RM150,000 or more are
required to obtain a Service Tax Licence.
These companies include those providing consultancy services in the purchase
of computers, the implementation of software development, and the selection
of a systems integrator, as well as other consultancy services that involve the
provision of independent, professional services and advice, including advice
on business strategies, organisational set-ups and future directions of the
company.
However, consultancy services that are provided by a company to other
companies within the same group are exempted from the Service Tax.
Companies that are granted incentives under the Promotion of Investments Act,
1986 or MSC status to undertake the above ICT services are exempted from the
equity condition.
1.3 Incentives
(i)
Incentives for the Multimedia Super Corridor
The incentives enjoyed by MSC status companies are:•
Five (5) year exemption from Malaysian income tax (Pioneer Status), renewable
to 10 years, or a 100% ITA for up to five (5) years on new investments made in
MSC cybercities. These incentives are provided for under the Promotion of
Investments Act, 1986
•
R&D grants for local SMEs
138
Other benefits:
-
Duty-free import of multimedia equipment
-
Intellectual property protection and of a comprehensive framework of cyberlaws
-
No censorship of the Internet
-
World-class physical and IT infrastructure
-
Globally competitive telecommunication tariffs and services
-
High-powered implementation agency, the Multimedia Development
Corporation, to provide consultancy and assistance within the MSC
-
A well-planned high quality urban development
-
Excellent R&D facilities
-
A green and protected environment
-
Be a provider or a heavy user of multimedia products and services
-
Employ a substantial number of knowledge workers
-
Contribute to technology transfer and the development of MSC and the
Malaysian economy
Applications should be submitted to MDC.
(ii) Incentives for Software Development
Companies that undertake the development of both original and/or major
modifications of existing software, other than those that are deemed to be already
established, are eligible for Pioneer Status with a tax exemption of 70% of their
statutory income for a period of five (5) years.
Eligibility criteria:-
The computer software must be developed for general applications
-
For companies undertaking modifications of existing software packages, the
cost of acquiring the existing packages must not exceed 25% of the
modification expenditure, inclusive of the expenditure for software tools,
labour and equipment.
139
(iii) Accelerated Capital Allowance
Companies are eligible for an initial allowance of 20% and an annual allowance of
40% for expenditure incurred in acquiring computers and information technology
assets, including softwares. Thus, the expenditure can be written-off in two (2) years.
The cost of developing websites is allowed as an annual deduction of 20% for a
period of five (5) years.
1.4 Other Financial Assistance
(i)
This scheme is meant for R&D activities that support the Second Industrial Master
Plan clusters with prospects of commercialisation.
The following priority technology areas are eligible for consideration under IGS:-
Advanced manufacturing
Advanced materials
Aerospace
Automotive
Biotechnology
Ceramics
Composite materials
Electronics
Energy
Environmental technology
-
Hi-technology machinery & equipment
ICT
Marine & aquaculture technology
Nanotechnology
Nutraceuticals & pharmaceuticals
Petrochemicals
Photonics
Polymers
Poultry & poultry-based products
Resource-based products
-
Wholly Malaysian-owned company or Malaysian majority-owned joint venture
SME formed under the Companies Act, 1965
-
Technical collaboration with one (1) or more local public or approved private
R&D institutes or universities
-
The approved R&D activities under IGS must be undertaken in Malaysia
-
Intellectual Property Rights (IPR) belong to the company
Eligible expenditure:
-
Salary expenditure of R&D personnel (based on man-months involved,
including for full- and part-time employees)
-
Contract expenditure (i.e. related to contracted R&D activities)
-
Expenditure on consumables & prototypes
140
-
Pilot plant and R&D equipment expenditure (not exceeding 40% of the total
grant approved)
-
Administrative costs (e.g. rental of premise to conduct R&D, EPF and Social
Security Organisation (SOCSO) payments for employees directly involved in
the R&D project)
-
Project-related travel (except domestic travel)
The duration of the grant is for a maximum of three (3) years. The amount approved
will be determined on the merits of each application, subject to a ceiling of RM4
million or 70% of the approved project cost, whichever is lesser. Payment is on a
reimbursable basis.
Applications should be submitted to the IGS Secretariat, MOSTI.
(ii) Multimedia Super Corridor R&D Grant Scheme
An ICT company that has MSC status is eligible to apply for an MSC R&D Grant
Scheme (MGS). The purpose of the scheme is to assist local companies or joint
ventures to develop multimedia technologies and applications which will contribute
to the overall development of MSC.
Priority for the grant will be given to R&D projects leading to the development of
R&D products and the multimedia value chain and Flagship Applications.
The key features of the MGS are as follows:-
A grant of up to 70% of the total estimated project cost. The amount of the grant
approved will be determined based on the merits of each case
-
Each project is funded for up to two (2) years
-
Repayment is not required
-
Payment is on a reimbursable basis
-
An advance will be considered for initial set-up costs, including capital expenditure
-
Disbursements are given on a quarterly basis upon receipt of the project
progress report and certified statement of accounts
-
Notifications and justifications have to be submitted six (6) months prior to the end
of the project (In situations where the project funding period needs to be extended)
141
-
A company with MSC status
-
-
R&D projects that are aligned with MSC goals
-
Potential impact on the success of the MSC
-
Lingkages to local research institutes and leading companies
-
Involvement of local knowledge workers in the R&D core team
-
Growth impact on SMEs
-
Potential contribution to the Malaysian economy
Applications should be submitted to the MDC.
(iii) Demonstrator Applications Grant Scheme (DAGS)
Demonstrator applications are small, focused and short-term ICT-based projects (not
exceeding one (1) year) aimed at developing and promoting new applications with
the potential to be scaled up at a later stage and with prospects for early
commercialisation.
The key features of DAGS are as follows:-
A grant of up to 70% of the total project cost. The amount of the grant approved
will be determined by the merits of each case
-
Up to 30% of the approved project cost will be allocated for the cost of
hardware, software, installation and utilities
-
The main portion of the grant is to cover the costs of content and community
development activities
-
Utilisation of open-source application software is encouraged
-
Each project is funded for up to a period of one (1) year
-
Repayment is not required
-
Payment is on a reimbursable basis
Eligible applicant:
-
A Malaysian citizen
-
A company or a locally-registered organisation with at least 51% Malaysian
ownership
-
A government agency
-
A non-governmental organisation (NGO)
-
A non-profit organisation (NPO)
142
A DAGS project should be related to any one (1) of the following Strategic Priority
Areas (SPA):-
Social Digital Inclusion (SDI)
The status of seven (7) groups in society has been targetted for advancement
through ICT development. These include the rural poor and natives of Sabah &
Sarawak; urban poor; women; youth; disabled people; senior citizens; and
SMEs
-
Economic Competitiveness (EC)
Companies are encouraged to adopt ICT as the means to innovate
methodology, modification of existing processes, and new systems to achieve
economic competitiveness. Priority sectors are manufacturing, agriculture and
services.
-
E-Public Services (e-PS)
Applications should be submitted to the DAGS Secretariat under the Malaysian
Institute of Microelectronic Systems (MIMOS).
Companies granted MSC status and incentives are allowed to employ expatriate
knowledge workers without any restriction.
2. Other ICT Services
(i)
Registration under Class and Individual Licences
There are two types of licences, namely, the Class Licence and the Individual
Licence. Both are issued under the Communications and Multimedia Act, 1998.
(A) Class Licence
An individual or a company undertaking the following activities is required to
register under a Class Licence, in accordance with the Communications and
Multimedia (Licensing) Regulations, 2000:-
143
-
Audio-text hosting services
-
Directory services
-
Internet access services
-
Messaging services
To register under the Class Licence, the applicant must either be:-
A Malaysian citizen or a permanent resident of Malaysia; or
-
A company incorporated under the Companies Act, 1965.
The Class Licence is valid for one (1) year and renewable. The Malaysian
Communication and Multimedia Commission (MCMC) will endorse the registration
notice and return a duplicate licence to the applicant. The endorsement notice
serves as evidence of registration.
(B) Individual Licence
Individual Licences are issued to service providers that undertake the following
market activities:
Network Facility Provider
-
Earth stations
-
Fixed links and cables
-
Public payphone facilities
-
Radio communications transmitters and links
-
Satellite hubs
-
Satellite control stations
-
Space stations
-
Submarine cable landing centres
-
Switching centres
-
Towers, poles, ducts and pits used in conjunction with other network facilities
Network Service Providers
-
Bandwidth services
-
Broadcasting distribution services
-
Cellular mobile services
-
Access applications service
-
Space services
144
Application Service Providers
-
Public switch telephone networks (PSTN)
-
Public cellular services
-
Internet protocol telephony
-
Public payphone services
-
Public switched data services
Content Application Service Providers
-
Satellite broadcasting
-
Subscription broadcasting
-
Terrestrial free to air TV
-
Terrestrial radio broadcasting
To be eligible for an Individual Licence, the applicant must incorporate a company
under the Companies Act, 1965. The individual licence must be renewed not later
than 60 days before its expiry date.
Applications for both Class and Individual Licences should be submitted to MCMC.
Activities Exempted from Licensing with MCMC
The following ICT services are exempted from licensing:Network Facilities
-
Broadcasting and production studios
-
Incidental network facilities
-
Internet cross-connect equipment
-
Private network facilities
Network Services
-
Incidental network services
-
LAN services
-
Private network services
-
Router internetworking
Application Services
145
Electronic transaction services
-
Interactive transaction services
-
Networked advertising boards and Cineplex
-
Web hosting or client servers
Content Application Services
-
Internet content application services
(ii) Service Tax Licence
Under the Service Tax Act, 1975, and the Service Tax Regulations, 1975, the
following persons or services are subject to Service Tax Licence:-
Any person who provides communication services who is registered under the
Communications and Multimedia Act, 1998, or who is licensed under the
Communications and Multimedia (Licensing) Regulations, 2000
-
The provision of telecommunication services in the form of telephone,
facsimile, tele-mail, paging, cellular phone, telex, bandwidth services or valueadded services
-
Any person who provides consultancy services that generate a total annual
sales turnover of RM150,000 or more.
Consultancy services in the ICT industry include consultancy in the purchase of
computers, implementation of software development, and the selection of a
systems integrator, as well as other consultancy services that involve the
provision of independent, professional services and advice, including advice
on business strategies, organisational set-ups and future directions.
However, consultancy services that are provided by a company to other companies
within the same group are exempted from the Service Tax.
balance of 30% must be allocated to Bumiputeras, unless specific exemptions apply.
2.3 Incentives and Other Financial Assistance
Please refer to Section 1 for details on the incentives i.e. Software Development and
Accelerated Capital Allowance as well as other financial assistance i.e. IGS, MGS
and DAGS.
Companies granted MSC status and incentives are allowed to employ expatriate
knowledge workers without restrictions.
Other than software development, companies granted incentives under the Promotion
of Investments Act, 1986, ICT companies located outside the MSC are required to
submit their applications for expatriate posts directly to the Immigration Department.
146
Chapter 13
Environmental
Management Services
1.
Environmental Impact Assessment (EIA) Consultancy
2.
Scheduled Wastes Management Services
2.1
2.2
2.3
2.4
3.
Licences, Registrations and Approvals
Equity Requirements
Incentives
Environmental Pollution Control Consultancy
4.
Energy Services Company (ESCO)
4.1
4.2
4.3
4.4
5.
Equity Requirements
Incentives
Small Renewable Energy Power Programme (SREP)
5.1
5.2
5.3
5.4
Equity Requirements
Incentives
Chapter 13
Environmental management services cover, amongst others, the following:
-
Environmental impact assessment (EIA) consultancy
-
Environmental management system (EMS) compliance with ISO 14000
-
Scheduled wastes management (includes waste recycling, waste disposal and
recovery, sewage recovery and disposal, sanitation and similar activities)
-
Environmental pollution control consultancy
-
Energy-related services including energy conservation services and energy
efficiency services.
For Environmental Management System (EMS) compliance with ISO 14000, details
on the policies and procedures for establishment are provided in Chapter 11 under
the section entitled "Accreditation and Certification".
Companies intending to undertake environmental management services must be
incorporated locally under the Companies Act, 1965.
In addition, specific licences, registrations or approvals must be obtained by
companies intending to directly undertake the activities listed below:-
1. Environmental Impact Assessment (EIA) Consultancy
Companies can provide consultancy services to conduct Environmental Impact
Assessment (EIA) studies and prepare EIA reports for projects that fall under the list
of ‘Prescribed Activities’ for submission to DOE.
An EIA must be conducted for ‘Prescribed Activities’ stipulated in the Environmental
Quality (Prescribed Activities) (Environmental Impact Assessment) Order, 1987.
The consultant for an EIA study can either be an individual, or a company.
Registration with the DOE as an EIA consultant (individual or company) is
encouraged as the registration provides a competitive advantage to the consultant in
authorising such reports. Only EIA consultants that are registered with the DOE are
allowed to sign EIA reports.
Foreign EIA consultants can provide EIA consultancy in the country. Nevertheless,
their EIA reports must be signed by local EIA consultants. Only local EIA consultants
can register with DOE.
149
In order to be registered with DOE, an EIA consultant must fulfill the following criteria:-
Possesses relevant qualifications and experience
-
At least three (3) years working experience in the field of EIA
-
Prepared at least three (3) approved EIA reports
Companies providing EIA consultancy are required to have at least three (3)
consultants in their employment who fulfill the above criteria.
Applications should be submitted to DOE headquarters. Renewal of registration is
not required.
Companies providing EIA consultancy can seek support for hiring the services of
expatriates when applying for equity structure to FIC.
to the Immigration Department.
2. Scheduled Wastes Management Services
Scheduled wastes management refers to the provision of services and facilities for
land farming, incineration, waste disposal, and off-site facilities for the recovery,
storage and treatment of scheduled wastes.
Under the Environmental Quality (Scheduled Wastes) Regulations, 1989, a total of
107 categories of wastes have been classified as scheduled wastes.
Under the Environmental Quality (Prescribed Premises) (Scheduled Wastes Treatment
and Disposal Facilities) Order, 1989, written permission and a licence from DOE are
required for the operation of the following six (6) types of ‘Prescribed Premises’:-
Land treatment facilities such as sludge farming of oily wastes or sludge
-
Off-site recovery facilities such as solvent recycling plant
-
Off-site treatment facilities such as centralised physical/chemical wastewater
treatment plant
-
Scheduled wastes incinerators
-
Off-site storage facilities
-
Secured landfills designed for the disposal of scheduled wastes
150
All off-site treatment and disposal (incineration, wastewater treatment, storage and
secured landfill) of scheduled wastes will not be allowed until after 17 December
2010 with the signing of a concession agreement between the Government of
Malaysia and Kualiti Alam Sdn Bhd.
However, the Government will issue licences or renew licences for the following
activities in accordance with the provisions under Section 11 and 18(1) of the
Environmental Quality Act, 1974 (amended 1996):-
On-site scheduled wastes incinerators which are already licensed
-
On-site and off-site secured landfill facilities which are already licensed
-
Integrated effluent treatment plants in an industrial area approved to treat
effluents from factories located in the area
-
Off-site pre-treatment facilities, off-site recovery or recycling facilities
-
Off-site recovery or recycling facilities
Companies providing services for the collection, movement and transportation of
scheduled wastes are categorised under off-site storage facilities. In addition, DOE
requires that the above-mentioned activities be conducted at a "Prescribed Premise".
New applications and renewal of licences are to be submitted to the DOE state
offices. This licence expires in April each year and applications for renewal of the
licence must be made at least three (3) months before expiry.
As part of the requirements when applying to the DOE, the applicant must have a
Carrier Licence A obtained from CVLB.
Before any scheduled wastes facility can be established, the following approvals and
licences are required:(i)
Environmental Impact Assessment Approval or Site Suitability Evaluation
The requirement for EIA approval is only for the following activities which are
categorised as "Prescribed Activities" as stipulated in the Environmental Quality
(Prescribed Activities) (Environmental Impact Assessment) Order, 1987:-
151
-
Construction of incineration plant
-
Construction of recovery plant (off-site)
-
Construction of waste water treatment plant (off-site)
-
Construction of secured landfill facility
-
Construction of storage facility (off-site)
All the above plants are for the treatment and disposal of toxic and hazardous wastes
i.e. scheduled wastes.
As land treatment facilities are not subject to EIA requirements, applicants are only
required to obtain Site Suitability Evaluation. The requirement to obtain approval for
the Site Suitability Evaluation is for the purpose of determining the suitability of the
proposed industry or facility and ensuring its compatibility with the surrounding
land use.
Applications for EIA approval pertaining to incineration, secure landfilling and
recovery of scheduled wastes must be obtained from DOE headquarters, while Site
Suitability Evaluation approvals must be submitted to the DOE state office. Once
approved, renewal is not required. However, if there are changes to the project
concept or increase in capacity, it must be referred back to DOE headquarters.
(ii) Written Permission to Construct Treatment and Disposal Facilities for Scheduled
Wastes
Upon approval of the EIA, applicants can apply for written permission to construct
the facilities from DOE as stipulated under Section 19, Environmental Quality Act,
1974. The fee for a written permission under Section 19 of the Act is RM1,000.
Applications should be submitted to DOE state office.
(iii) Licence to Occupy and Use the Prescribed Premise
A licence to occupy and use a prescribed premise must be obtained as required
under Section 18, Environmental Quality Act, 1974 and the Environmental Quality
(Prescribed Premises) (Scheduled Wastes Treatment and Disposal Facilities)
Regulations, 1989. The fee for a licence under Section 18 of the Act or for the
renewal of such licence is RM1,000.
Upon completion of the plant, applicants are required to inform the DOE state office
and arrange for a pre-licensing inspection.
As land treatment facilities are not subject to EIA requirements, applicants are only
required to obtain the permission and licence approval after obtaining the Site
Suitability Evaluation approval.
The licence is approved for a period of one (1) year from the date of issuance unless
stated otherwise. Renewal must be made at least three (3) months before the expiry
date.
Licensed operators of off-site storage facilities, treatment facilities, recovery facilities
and disposal facilities are required to complete a Consignment Note for Scheduled
Wastes for each delivery/collection made for submission to DOE.
152
(iv) Approval for Fuel Burning Equipment and/or Incinerator
As stipulated in Regulations 36 and 38, Environmental Quality (Clean Air)
Regulations, 1978, an approval from DOE is required for the following:•
•
Fuel burning equipment that is rated to consume:
-
Pulverised fuel or solid fuel at 30 kg or more per hour; or
-
Liquid or gaseous fuel at 15 kg or more per hour
Erection of incinerators
(v) Application for Machinery & Equipment to be Used in the Operation
Applicants are also required to apply to DOSH for approval to register, install and
operate machinery and equipment to be used in its operation.
Applications should be submitted to the nearest DOSH office.
(vi) Manufacturing Licence to Conduct Recycling Activities
Companies that are involved in the recovery of wastes through recycling are
required to obtain a Manufacturing Licence under the Industrial Coordination Act,
1975.
Prior to the issuance of the Manufacturing Licence, companies are required to
obtain a letter from the state government indicating that it has no objection to the
location of the project.
(vii) Licence for the Storage and Disposal of Nuclear and Radioactive Wastes
Any storage and disposal of nuclear and radioactive wastes requires a Class G
Licence from AELB which controls the management of nuclear and radioactive
wastes in Malaysia.
Applications should be submitted to AELB. The licence is given for a maximum
period of three (3) years, and is renewable.
The FIC has further liberalised the policy on foreign equity participation in services
sector by allowing foreign equity participation of up to 70%. The remaining balance
of 30% must be allocated to Bumiputeras, unless specific exemptions apply.
Activities covered under the Industrial Coordination Act, 1975 including the
recovery of wastes through recycling as well as activities granted incentives under
the Promotion of Investments Act, 1986 are exempted from FIC equity guidelines.
153
2.3 Incentives
(i)
Incentives for the Storage, Treatment and Disposal of Toxic and Hazardous
Wastes Including Radioactive Chemical Wastes
Companies that are directly involved in these three (3) activities in an integrated
manner are eligible for the following incentives:a)
Pioneer Status
Companies granted Pioneer Status enjoys a tax exemption on 70% of the statutory
b)
years until the whole amount is used up. The remaining 30% of its statutory income
will be taxed at the prevailing company rate.
(ii) Incentives for Wastes Recycling Activities
Companies undertaking high value-add and high technology wastes recycling
activities are eligible for the consideration of the same incentives as above.
These activities include the recycling of agricultural wastes or agricultural byproducts, chemicals and reconstituted wood-based panel boards or products.
154
(iii) Exemption from Import Duty and Sales Tax On Machinery and Equipment
An exemption from import duty and sales tax can be considered for imported
machinery and equipment that are used for the provision of storage, treatment and
disposal of toxic and hazardous wastes facilities, provided the machinery/equipment
are not available locally.
If the machinery and equipment are purchased locally, exemption from sales tax can
be considered.
(iv) Accelerated Capital Allowance
This incentive provides for a special allowance at an initial rate of 40% and an
annual rate of 20% (to be written-off within a period of three (3) years) for capital
expenditure made on related machinery and equipment incurred by:-
Companies that are wastes generators that wish to establish the facilities to
store, treat and dispose of their wastes, either on-site or off-site
-
Companies undertaking wastes recycling activities
In the case of companies that incur capital expenditure for conserving their own
energy consumption, the write-off period is accelerated to one year.
Applications should be submitted to IRB together with a letter from the Ministry of
Energy, Water and Communications certifying that the related equipment is used
exclusively for the purpose of energy conservation.
Companies providing scheduled wastes management services except those involved
in the recovery of wastes through recycling, can seek support to hire the services of
expatriates when applying for equity structure to FIC.
155
3. Environmental Pollution Control Consultancy
Investors intending to undertake such activities are required to incorporate a
Companies providing environmental pollution control consulting services can seek
support for hiring the services of expatriates when applying for equity structure to
FIC. Once approved, the company can apply for the Employment Passes to the
4. Energy Services Company
Energy services companies (ESCOs) provide consultancy and advisory services as
well as project management relating to the conservation or efficient use of energy.
The Government, through the Malaysia Energy Centre, is currently in the process of
developing a suitable institutional and legal framework for ESCOs in the country.
ESCOs are encouraged to register and become members of the Malaysian
Association of Energy Services Company (MAESCO), a non-governmental
association that works closely with the Government and Malaysia Energy Centre in
promoting and organising the development of energy efficiency and energy
conservation (EE & EC) programmes in Malaysia.
ESCOs granted incentives under the Promotion of Investments Act, 1986 are
exempted from FIC equity guidelines.
156
4.3 Incentives
(i)
Incentives for Energy Conservation
Companies undertaking the following activities are eligible to be considered for
incentives under the Promotion of Investments Act, 1986:Undertake energy efficiency/energy conservation projects on behalf of clients
(including financing) on the basis of recovery of all costs from agreed sharing of
energy efficiency/energy conservation savings over a specified contract period based
on the performance contract.
If the performance contracting services undertaken involve services such as
consultancy and advisory services (energy audit, training, energy management
services, feasibility studies project) and project management (design and tendering,
procurement, supervision and commissioning of the project), these services can also
be taken into account for consideration of tax incentives.
Companies providing these services are eligible for:a)
Pioneer Status
Companies granted Pioneer Status enjoy a tax exemption on 70% of the statutory
b)
will be taxed at the prevailing company tax rate.
157
-
-
The services and/or projects must be implemented within one (1) year of
approval. The incentives apply to applications received by 31 December 2005
-
The companies must carry out performance contracting services to conserve
energy
can apply for expatriate posts, namely Key Posts and Time Posts. Applications
should be submitted to MIDA.
5. Small Renewable Energy Power Programme (SREP)
SREP was launched by the Government to encourage and intensify the utilisation of
renewable energy (RE) in electricity power generation. Under this programme,
electricity producers who utilise all types of RE, including biomass, biogas,
municipal wastes, solar, mini-hydro and wind, are allowed to sell electricity to the
utility providers through the distribution grid system. All matters pertaining to the
selling price, purchase agreement, etc. are negotiated directly between the
producers and the utility providers.
While the power plant can be more than 10 MW in size, the maximum capacity that
is allowed to be sold to the distribution grid system under the programme is limited
to 10 MW only.
A secretariat that functions as a One-Stop Centre for the programme has been set up
at the Energy Commission to facilitate the industry’s participation in the programme.
Applications to implement projects under SREP should be submitted to the SREP
Centre at the Energy Commission. Approval will be given by the Ministry of Energy,
Water and Communications. The licence will be given for a period of 21 years,
effective from the date of the commissioning of the plant.
Small power generation plants can negotiate the Renewable Electricity Purchase
Agreement with the relevant Utility, including the selling price on a willing-seller,
willing-buyer basis.
These service providers are also required to apply to DOSH for approval to install
and operate machinery and equipment to be used in their operations.
158
Foreign equity participation in the SREP is allowed up to a maximum of 30%. A
minimum of at least 30% Bumiputera equity participation is required. This equity
condition is imposed by the Ministry of Energy, Water and Communications.
5.3 Incentives
Incentives for the Use of Renewable Energy Resources
To encourage the generation of energy using biomass that is renewable and
environmentally-friendly, companies that undertake such activities are eligible for:a)
Pioneer Status
Companies granted Pioneer Status enjoys a tax exemption on 70% of the statutory
b)
will be taxed at the prevailing company tax rate.
For the purpose of this incentive, ‘biomass sources’ is defined as palm oil mill/estate
wastes, rice mill wastes, sugar cane mill wastes, timber/sawmill wastes, paper
recycling mill wastes, municipal wastes, and biogas (from landfill, palm oil mill
effluent, animal wastes and others), while energy forms for the purpose of this
incentive refer to electricity, steam, chilled water, and heat.
The above incentives are also extended to users of hydropower (not exceeding 10
MW) and solar power. The company is required to implement the project within one
(1) year from the date of approval.
159
Accelerated Capital Allowance
To further promote the use of energy generated from renewable resources, the
equipment used by companies to generate such energy for its own consumption is
eligible for Accelerated Capital Allowance which can be written off within one (1)
year.
The list of equipment eligible for Accelerated Capital Allowance is determined by
the Minister of Finance and the incentive is effective from the year of assessment
2005.
160
Chapter 14
Distributive Trade
1.
Hypermarkets
1.1 Incorporation, Capital and Equity Conditions
1.2 Operational Conditions
1.3 Environment and Public Interest Conditions
2.
Departmental Stores
3.
Superstores
4.
Specialty Stores
5.
Other Distributive Trade Activities
6.
Direct Selling Business
7.
Franchise Business
8.
Incentives and Other Financial Assistance
9.
Chapter 14
Distributive Trade
The distributive trade comprises all linkage activities that channel goods and
services down the supply chain to intermediaries for resale or to final buyers.
The linkages may be:
•
Direct or indirect between two (2) parties (or levels) or more than two (2) parties
(or levels) within the chain
•
Real physical processes or electronic transactions as defined under the relevant
laws
•
In person or electronic transactions as defined under the relevant laws
•
Transactions that may or may not involve the transfer of title of ownership to the
goods and services.
Distributive traders include wholesalers, retailers, franchise practitioners, direct
sellers, product manufacturers and suppliers who channel their goods in the
domestic market, and commission agents or other representatives including those of
international trading companies.
Administrative Conditions
With effect from 1 December 2004, all proposals for foreign involvement in the
distributive trade must obtain the approval of the Committee on Distributive Trade
under the Ministry of Domestic Trade and Consumer Affairs (MDTCA). This includes
the opening of new branches, relocation, expansion of existing branch/outlet,
buying/taking over of outlets of other operators, and the purchase of land, premises
and assets, prior to obtaining the approval/licence from the Local Authority to
operate distributive trade activities.
Notwithstanding the above, any approval under the repealed guidelines shall
continue in force and have effect as if it had been made under these new guidelines.
All distributive trade companies with foreign equity shall:
163
a)
Appoint Bumiputera director(s)
b)
Hire personnel at all levels, including management, to reflect the racial
composition of the Malaysian population
c)
Increase the utilisation of local airports and ports in the export and import of
the goods
d)
Utilise local companies for legal and other professional services which are
available in Malaysia
e)
Submit an annual financial report to MDTCA
f)
Abide by the bylaws and regulations of the local authority.
Distributive Trade
With the exception of hypermarkets, local companies are not required to submit
applications to undertake distributive trade activities to MDTCA.
Guidelines for Establishment
1. Hypermarkets
A hypermarket is a large commercial establishment that is a combination of a
departmental store and a supermarket. It is defined as a self-service distribution
store with a sales floor area of 5,000 sq. metres or more, selling a very wide variety
of mainly consumer goods, comprising a mix of food and non-food products, in a
range of transaction sizes or quantities and in different forms of packaging.
Hypermarkets must operate on a standalone basis and have mandatory facilities
such as ample parking space, rest area, restaurants and other public utilities (such as
toilets, telephones, ATM machines, etc.) with a landscape.
Effective 1 January 2004, the opening of new hypermarkets in the area of Klang
Valley, Johor Bahru and Pulau Pinang is frozen for a period of 5 years.
All hypermarket operations whether locally-owned or with foreign involvement, are
subject to the following rules and conditions:
(i)
Local Incorporation
All hypermarket businesses must be incorporated under the Companies Act, 1965.
This condition also applies to existing businesses operating under foreign branches.
(ii) Minimum Capital Requirements
The minimum capital investment in terms of shareholders’ funds (paid-up capital
plus reserves) is RM50 million, to be reviewed every three (3) years. The paid-up
capital for each additional outlet is RM10 million.
Businesses already approved by FIC must also comply with this condition unless
specifically exempted.
(iii) Equity Requirements
Under the FIC guidelines, foreign investors setting up hypermarkets can hold up to
a maximum of 70% of the equity. The balance of 30% should be allocated to
Bumiputeras. This also applies to existing operations that have not been referred to
the FIC. A reasonable grace period for compliance will be given, depending on the
merits of each case.
Decisions already made by FIC in respect of the equity as well as the terms and
conditions imposed that are more liberal or favourable to the investor will remain
applicable.
Distributive Trade
164
•
Indicative plans for additional branches of hypermarkets must be submitted to
MDTCA two (2) years before a formal application is submitted. The addition of
branches is subject to the approval of MDTCA.
•
Sales floor area of at least 5,000 sq. metres
•
Any reduction or increase of the sales floor area must obtain the approval of
MDTCA
•
One check-out counter per 1,000 sq. metres business floor
•
Allowed to operate on a freestanding basis with basic amenities on the outskirts
of towns
•
Not allowed to operate 24 hours daily
•
At least 30% of the goods sold in the premises shall consist of products
manufactured by Bumiputera SMEs.
•
At least 30% of shelf-space in the premises should be allocated for products
manufactured or supplied by Bumiputeras
•
Formulate and provide clear rules and criteria for suppliers to market their
products.
165
•
Follow existing bylaws on the provision of car parks for commercial areas of the
respective Local Authorities or Town Councils, subject to a minimum of 50
parking lots per 1,000 sq. metres
•
Provide business space for ancillary businesses at a reasonable rental rate
•
Not allowed to operate within a 3.5km radius of residential areas and town
centres
•
One (1) hypermarket is allowed for every 350,000 residents
•
Hypermarkets are not allowed to be constructed in locations under the
jurisdiction of Local Authorities that have less than 350,000 residents
•
Impact study on existing local retailers should be carried out before the opening
of a hypermarket is considered
•
Hypermarket operators should ensure a safe and clean environment (with
garbage disposal, recycling facilities, etc) as well as the efficient use of energy.
Distributive Trade
2. Departmental Store
A departmental store is a distribution store with a sales floor area of varying sizes,
usually engaged in retailing an extensive assortment of consumer goods that are
departmentalised by gender, age or lifestyle, through self-service or with sales
assistance, generally under one common store management. A departmental store
may include a supermarket of not more than 2,000 sq. metres.
Any foreign involvement in a departmental store is subject to the following rules and
conditions:
(i)
Local Incorporation
All departmental store businesses with foreign equity must be incorporated under
the Companies Act, 1965. This condition also applies to existing businesses
operating under foreign branches.
(ii) Minimum Capital Requirement
and reserves) is RM20 million, to be reviewed every three (3) years. The paid-up
(iii) Equity Conditions
Under the FIC guidelines, foreign investors setting up departmental stores can hold
up to a maximum of 70% of the equity. The balance of 30% should be allocated to
applicable.
•
Indicative plans for additional branches of departmental stores need to be
submitted to MDTCA two (2) years before a formal application is made. The
addition of branches is subject to the approval of MDTCA.
•
MDTCA approval required for any reduction or increase of the sales floor area
•
One (1) check-out counter per 1,000 sq. metres business floor
•
Allowed to operate on freestanding basis with basic amenities on the outskirts
of towns
•
Distributive Trade
166
•
•
•
products.
•
Impact study on existing local retailers should be carried out if a departmental
store is to be operational in a standalone building or if the business floor area
is 5,000 sq. metres and above
•
Departmental stores operators should ensure a safe and clean environment (with
3. Superstores
A superstore is a self-service distribution store with a sales floor area of 2,000 sq.
metres to less than 4,500 sq. metres retailing a wide variety of mainly consumer
goods, comprising a mix of food and non-food products.
Any foreign involvement in superstore is subject to the following rules and
conditions:
(i)
Local Incorporation
All superstore businesses with foreign equity must be incorporated under the
Companies Act, 1965. This condition also applies to existing businesses operating
under foreign branches.
and reserves) is RM25 million to be reviewed every three (3) years. The paid-up
Under the FIC guidelines, foreign investors setting up superstores can hold up to a
maximum of 70% the equity. The balance of 30% should be allocated to
applicable.
167
Distributive Trade
•
Sales floor area of 2,000 sq. metres to less than 4,500 sq. metres
•
The addition of branches is subject to the approval of MDTCA
•
MDTCA approval required for any reduction or increase of the sales floor area
•
One check-out counter per 1,000 sq. metres business floor
•
•
•
•
products
•
Follow existing by-laws on the provision of car parks for commercial areas of
the respective Local Authorities or Town Councils, subject to a minimum of 50
parking lots per 1,000 sq. metres, whichever is higher
•
Provide business space for ancillary businesses at a reasonable rental rate
•
Not allowed to operate within 3.5km radius of residential areas and town
centres
•
One (1) superstore is allowed for every 250,000 residents
•
Impact study on existing local retailers should be carried out before the opening
of a superstore is considered
•
Superstore operators should ensure a safe and clean environment (with garbage
disposal, recycling facilities, etc) as well as the efficient use of energy.
4.
Specialty Store
A specialty store deals with one main brand name/product/line of goods associated
with one (1) product. It may specialise in:•
Food catering and restaurant services outside hotel premises
•
Food, beverages and tobacco
•
Household/personal goods (e.g. furniture, household electrical appliances,
healthcare products, optical goods, footwear, clothing and apparel, sports
goods, books, jewellery, spices, electronic goods, etc.)
Distributive Trade
168
•
Motorcycles/motor vehicles
•
Small machinery (e.g. industrial and agricultural equipment for small users)
•
Pharmacy (retailing mainly drugs, health and beauty products)
•
Electronic wholesaler/retailer (web-based distributor)
•
Other specialty stores
Any foreign involvement in specialty store is subject to the following rules and
conditions:
(i)
Local Incorporation
All specialty store businesses with foreign equity must be incorporated under the
Companies Act, 1965. This condition also applies also to existing businesses
and reserves) is RM1 million, to be reviewed every three (3) years.
maximum of 70% of the equity. The balance of 30% should be allocated to
applicable.
4.2 Service Tax Licence
Specialty stores dealing in food and beverages with a total annual sales turnover of
more than RM500,000 are required to obtain a Service Tax Licence under the
Service Tax Act, 1975.
4.3 Specific Requirement for Pharmacy
The person operating the pharmacy counter must be a pharmacist registered with
the Malaysia Pharmacy Board under the Ministry of Health (MOH). The registration
is subject to annual renewal.
The pharmacist must apply for a Pharmacist’s Licence to the State Health
Department where the business premise is located.
169
Distributive Trade
•
Impact study on existing local retailers should be carried out if a departmental
store is to be operational in a standalone building or if the business floor area
is 5,000 sq. metres and above
•
Specialty store operators should ensure a safe and clean environment (with
5. Other Distributive Trade Activities
Foreign participation is allowed in other distributive trade activities except the
following:•
Supermarket (400 to 2,000 sq. meters sales floor area)
•
Mini-market (less than 400 sq. meters sales floor area)
•
Provision shop/general vendor
•
24-hour convenience store
•
Newsagent and miscellaneous goods store
•
Medical hall (specialising in alternative/traditional medicines plus general dry
foodstuff)
•
Petrol kiosk with/without convenience store
•
Permanent wet market/permanent store
Any foreign involvement in these activities is subject to the following rules and conditions:
(i)
Local Incorporation
All other distribution business formats with foreign equity must be incorporated
under the Companies Act, 1965. This condition applies also to existing businesses
and reserves) is RM1 million, to be reviewed every three (3) years.
maximum of 70% of the equity. The balance of 30% should be allocated to Bumiputeras.
This also applies to existing operations that have not been referred to the FIC. A reasonable
grace period for compliance will be given, depending on the merits of each case.
Distributive Trade
170
applicable.
•
Impact study on existing local retailers should be carried out if the business is
to be operational in a standalone building or if the business floor area is 5,000
sq. metres and above
•
Businesses should ensure a safe and clean environment (with garbage disposal,
recycling facilities, etc) as well as the efficient use of energy
6. Direct Selling Business
Direct selling is defined as sale of goods door-to-door or through mail order or
telemarketing. Direct selling companies generally appoint dealers who undertake
direct contact with consumers.
The three (3) types of marketing plan are as follows:
Marketing Plan
Definition
Multi Level
The company appoints individuals as members/distributors to
market its products. The members/distributors then appoint
other individuals (down lines) to expand their network. The
recruitment of members/distributors can be ongoing/extended
up to a certain level. Each member/distributor receives
commission/bonus/incentives from personal sales and sales
made under his/her network (overriding bonus).
Single Level
The company appoints sales representatives/agents and pay
them a salary/commission/combination of salary and
commission on the total sales made.
Sales
representatives/agents are not permitted to appoint/sponsor
other sales representatives/agents.
Mail Order
Sales of products or services by individuals on their own or
other authorised persons via mail.
Products that are not allowed to be marketed as the main product under the direct
selling business are:
-
Insurance-related products (unless the company is the authorised agent of the
General Insurance Association of Malaysia/Life Insurance Association of
Malaysia and not allowed to be packaged with other products)
-
Real estate-related products
-
Virtual products such as websites
If the direct selling products involve health foods/food supplements/traditional
medicines, the following requirements must be met:
171
Approval from the Drug Control Authority under MOH
Distributive Trade
-
If the products are endorsed as "No Registration Required" or classified as
"Food", the product must be referred to Food Quality Control Division under
MOH
-
The approved serial number obtained from MOH must be stated on all the
product brochures, advertisements and printed materials.
For cosmetics, the products must be registered with National Pharmaceutical
Control Bureau under MOH whilst petroleum-based products must obtain a licence
under the Petroleum Development Act, 1974 (PDA) from MDTCA.
Electrical goods must obtain approval for import and manufacture from the Energy
Commission under the Ministry of Energy, Water and Communication.
Applicants intending to undertake direct selling businesses are required to
incorporate a company under the Companies Act, 1965.
(i)
Direct Selling Licence
Applicants are required to obtain a Direct Selling Licence under the Direct Selling
Act, 1993.
A company involved in direct selling is required to meet the following minimum
capital requirement depending on the type of business:Type of Direct Selling business
Minimum Capital Requirement
Multi Level
RM1.5million
Single Level
RM0.5million
Mail Order
RM0.5million
Companies with foreign equity involvement
RM5 million
Applications should be submitted to the Direct Selling Unit of the Domestic Trade
Division under MDTCA.
6.2 Equity Conditions
maximum of 70% of the equity. The balance of 30% should be allocated to
applicable
Distributive Trade
172
7. Franchise Business
Franchising is a method of doing business by which a Franchisee is granted the right
to operate a business according to the franchise system as determined by the
Franchisor. With this system, Franchisor grants to the Franchisee the right to used a
mark, trade secret, any confidential information and intellectual properties owned
or related to the Franchisor. The Franchisor shall provide assistance to the franchisee
to operate his business. And in return for the grant of rights, the Franchisor has the
right to impose certain fee or other form of consideration to the Franchisee.
Franchising is a system where the Franchisor and the Franchisee must be honest and
practice the franchise code of ethics. The Franchisee carries the brand and reputation
of the franchisor’s business. Therefore, the Franchisor will have to protect and nurture
their Franchisees. This business commitment will bring success in the system.
According to the European Franchise Federation (EFF), franchising is a system of
marketing goods and/or services and/or technology which is based upon a close and
ongoing collaboration between legally, and financially separate and independent
undertakings, the Franchisor and its individual Franchisees, whereby the Franchisor
grants its individual Franchisee the right, and imposes the obligation, to conduct a
business in accordance with the Franchisor's concept.
The right entitles and compels the individual Franchisee, in exchange for a direct or
indirect financial consideration, to use the Franchisor's trade name, and/or trademark
and/or service mark, know-how, business and technical methods, procedural system,
and other industrial and/or intellectual property rights, supported by continuing
provision of commercial and technical assistance, within the framework and for the
term of a written franchise agreement, concluded between parties for this purpose.
Both franchisor and franchisee are encouraged to attend the training on know-how
in the franchise business. This training conducted by Malaysian Franchise
Association (MFA) and supported by MECD.
There are five (5) types of franchises as follows:
Types of Franchises
Definition
Franchisor
A person who grants a franchise to a franchisee
and includes a master franchisee and his
relationship with a sub-franchisee.
Master Franchisee
A person who has been granted the rights by a
franchisor to sub franchise to another person, at
his own expense, the franchise of the franchisor.
Franchisee of Foreign
Franchisor
A person who has been granted the rights by a
foreign franchisor but does not sub franchise to
another person.
Franchise Broker
173
Distributive Trade
A person doing business as an agent or
representative of a franchisor to sell a franchise
to any person for a certain consideration but
does not include any director, officer or
employee of the franchisor or franchisee.
(i)
The Law
Franchise arrangements in Malaysia are governed by the Franchise Act, 1998.
According to the Act, a franchise means a contract or an agreement, either expressed
or implied, whether oral or written, between two (2) or more persons.
This Act applies to the sale of franchises throughout Malaysia. Compliance with the
Act and thus the need to register also covers companies previously registered under
the Prime Minister’s Department or MECD.
The sale of a franchise is deemed to be in Malaysia where:
•
an offer to sell or buy a franchise
•
is made in Malaysia and accepted within or outside Malaysia
•
is made outside Malaysia and accepted within Malaysia
•
the franchised business is or will be operating in Malaysia.
(ii) Application for Registration of Franchises
A Franchisor must make an application to register his franchise with the Registrar of
Franchise under MECD, by submitting an application to the Registrar, together with
the following documents and information:-
Complete disclosure document with all the necessary particulars filled in
-
A sample of franchise agreement
-
Proven and complete operation manual
-
Training manual
-
Registered Trade Mark or intellectual property mark with MDTCA
-
Certificate of incorporation and Form 8 or Form 9;
-
Latest audited accounts (3 years), latest management account, financial
statement, balance sheet and profit and loss account
-
Other additional information or documents as may be required by the Registrar
for the purpose of evaluating the application.
Distributive Trade
174
(iii) Franchise Agreement
A franchise agreement must be in writing. The agreement should contain, but is not
limited to:
•
The name and description of the product and business under the franchise
•
The territorial rights granted to the franchisee
•
The fee which may be imposed on the franchise
•
The obligation of the Franchisor
•
The obligation of the Franchisee
•
The right to use the mark or any other intellectual property by the Franchisee
•
The conditions under which the Franchisee may assign the right under the
franchise
•
A statement on the cooling-off period
•
A description pertaining to the mark or any other intellectual property owned
or related to the Franchisor which used in the franchised
•
If the agreement is related to a Master Franchisee, the Franchisor’s identity and
the rights obtained by the Master Franchisee from the Franchisor
•
The types and particulars of assistance provided by the Franchisor
•
The duration of the franchise and the terms of renewal
•
The effect of the termination or expiration of the franchise agreement
(iv) Annual report
The Franchisor must submit an annual report to the Registrar within 30 days from the
anniversary date of registration.
The annual report is to be submitted using Form BAF 6 and must contain the
following information or documents:•
Number/name/addresses of the following franchise outlets:
a. Company outlet
b. Bumiputera franchise outlet
c.
Non-Bumiputera franchise outlet
d. Overseas franchise outlet
175
Distributive Trade
•
Yearly turnover
•
Latest disclosure documents
•
Latest audited financial statement
The report submitted must be signed and sealed by the company.
A RM50 processing fee and a RM1,000 registration fee is charged. A processing fee
of RM50 is also charged for any amendment to the documents. Payment is to be
made by postal order or bank draft in the name of the Registrar of Franchise.
Subsequently, processing and registration fees are applicable for the registration of
the Franchisor/Master Franchisee/ Franchisee of Foreign Franchisor.
Applications should be submitted to MECD.
(v) Application for Service Tax Licence
Franchise businesses such as food establishments having a total annual sales
turnover of more than RM150,000 are required to be licensed under the Service Tax
Act, 1975, and the Service Tax Regulations, 1975. The rate of the service tax is 5%
on the value of the services rendered. Applications for Service Tax Licence must be
made to the nearest office of the Royal Customs Department where the company is
operating.
7.2 Equity Conditions
Under the FIC guidelines, foreign investors setting up franchise businesses can hold
up to a maximum of 70% of the equity. The balance of 30% should be allocated to
applicable.
8. Incentives and Other Financial Assistance
(i)
Incentive for Hypermarkets/Direct Selling Companies that Export Locally
Produced Goods
A hypermarket or a direct selling company that exports locally produced goods will
be given an income tax exemption on the statutory income equivalent to 20% of its
increased export value.
(ii) Double Deduction for the Promotion of Exports
All resident companies involved in the distributive trade seeking opportunities to
export Malaysian products qualify for a double deduction for the following expenses
incurred:-
Distributive Trade
176
Eligible expenses:
-
Overseas advertising, publicity and public relations work
-
Supplying samples abroad, including delivery costs
-
Undertaking export market research
-
Preparing tenders for the supply of goods overseas
-
Supplying of technical information abroad
-
Preparing exhibits and participation costs in trade/industrial exhibitions, virtual
trade shows and trade portals
-
Fares for overseas travel by company employees for business purposes
-
Accommodation expenses of up to RM300 per day and sustenance expenses of
up to RM150 per day for company representatives who travel overseas on
business
-
Maintaining sales offices and warehouses overseas for the purpose of
promoting exports
-
Using local professional services to design the packaging for exports
-
Undertaking feasibility studies for overseas projects identified for the purpose
of a tender
-
Participating in trade or industrial exhibitions locally or overseas
-
Participating in exhibitions held in Malaysian Permanent Trade and Exhibition
Centres overseas
(iii) Single Deduction for the Promotion of Exports
Certain expenses incurred by resident companies in looking for opportunities to
export their services qualify for a single deduction.
Eligible expenses:
-
Hotel accommodation for a maximum of three (3) nights provided to potential
importers invited to Malaysia
(iv) Double Deduction on Export Credit Insurance Premiums
Export credit insurance premiums qualify for a double deduction.
Claims for the above incentives should be submitted to IRB.
177
Distributive Trade
(v) Incentive for Malaysia International Trading Company
To qualify as an approved MITC, a company must meet the following criteria:-
-
-
Annual sales turnover of at least RM10 million including both local and export
sales
-
Export manufactured goods especially those produced by Malaysian SMEs
Applications should be submitted to MATRADE.
An approved MITC may apply for a tax exemption to the IRB amounting to 20% of
the increase in the value of exports upon fulfilling the following conditions:-
The company uses local services for the purpose of banking, finance, insurance
and uses local ports and airports
-
Not more than 20% of the company‘s annual sales is derived from trading
commodities.
For purpose of claiming the tax incentive:-
Export sales refer to the f.o.b. value of goods sold
-
Goods (locally produced or manufactured or imported for subsequent reexport) are regarded as exports when they are taken out of the country
-
Sales to LMWs and FZs are not considered as exports for the purpose of this
incentive
-
Export sales do not include trading commissions and profits derived from
trading in the Commodity Exchange
Companies with no export sales in the preceding year may not apply for the tax
exemption.
Tax exemption will be granted for five (5) consecutive years of assessment to each
company commencing from the year of assessment in which the company is first
given the incentive, provided all conditions are fulfilled.
Claims should be submitted to the IRB together with a letter from MATRADE
certifying that the company has complied with the conditions of the incentive.
Applications for certification should be submitted to MATRADE.
Distributive Trade
178
(vi) Special Industrial Building Allowance for Warehouses
An annual allowance of 10% of the qualifying capital expenditure is given for
buildings used as warehouses for storing goods for export and re-export.
Claims should be submitted to the IRB.
(vii) Market Development Grant
In order to assist SMEs develop their export markets, matching grants of up to
RM100,000 per company are provided.
Incorporated under the Companies Act 1965
-
-
These companies can obtain a 50% matching grant on the approved cost of
activities eligible for the grant. The activities include participation in trade missions,
specialised selling missions, international trade fairs, Malaysian trade centres
overseas, trade negotiations, rental of Representative Offices overseas and
participation in overseas tenders.
(viii)Incentive for the Implementation of RosettaNet
RosettaNet is an open Internet-based common business messaging standard for
supply chain management link-ups with global suppliers.
To encourage local SMEs to adopt RosettaNet in order to become more competitive
in the global market, the expenditure and contribution incurred by companies in the
management and operation of RosettaNet Malaysia and in assisting local SMEs to
adopt RosettaNet, are eligible for income tax deduction.
The eligible expenditure and contribution are those incurred on equipment
(computers and servers) and salaries for full-time employees seconded to RosettaNet
Malaysia, contribution of software, sharing of software and programming and the
training of the staff of local SMEs to use RosettaNet.
(ix) Brand Promotion Grant
To assist companies in the distributive trade to develop and promote their brand
names in the international market, companies can obtain 100% outright grants of up
to a maximum of RM1 million per company per brand (for SMEs only), or 50%
reimbursable grant of up to a maximum of RM2 million per company per brand (for
non-SMEs).
179
Distributive Trade
-
-
-
Company owns the brand and is the registered approved owner of the
trademark registered in any country and has rights to it
-
For outright grants, product/services are already exported with at least 20% of
the sales from export. For a company that does not meet the 20% export
condition, the application may be considered based on the export potential and
commitment of the company to develop an international brand.
-
Products/services should originate from Malaysia. For products manufactured
offshore, the brand can be considered if the company undertakes value added
activities in Malaysia such as R&D, designing, packaging, marketing,
distribution and invoicing
Eligible expenses:
•
•
Branding/marketing strategy consultancy (not more than 10% of the grant):
-
Brand strategy, creation and development
-
Marketing strategy and implementation
-
Media strategy
-
Brand communication strategy
-
Brand management system
-
Brand manual & information system
Brand Development:
-
Logo design and redesign
-
Product design and redesign
-
Packaging design and redesign
-
Intellectual property matters, including registration and trademark
Distributive Trade
180
•
•
Brand Promotion:
-
Customer relationship management system to monitor brand
-
Corporate and visual identity works
-
Advertising and promotion (maximum 50% of the grant)
Brand Market Research/Service:
-
Brand audit/valuation
-
Research
-
Brand tracking
(x) Franchise Development Assistance Scheme
Under this scheme, a matching grant or 90% of the total cost (whichever is lower)
is provided to individuals or companies involved in franchise business, subject to a
maximum amount of RM100,000 per business or franchised product.
-
Companies that have franchised local product/business or intending to become
Master Franchisees
-
Companies registered in accordance with the requirements of the Franchise
Act, 1998
-
Participating in the Franchising Development Programme under MECD
-
The type of franchise business which can qualify for the assistance is confined
to a "business format franchise"
-
Companies which have been involved in the franchise business from 1996
onwards
-
-
A consultant registered with MOF may be appointed. Companies that do not
engage the service of a consultant may also apply. However, the assistance to
be provided will be determined by the Management Committee of MECD.
The eligible expenses are consultancy fees and other related fees determined by the
Management Committee of MECD.
The disbursement of the grant will be made upon the completion of each phase of
development on a reimbursable basis and in accordance with the following
qualification schedule:-
181
Distributive Trade
Type of Companies
Phases
Bumiputera
Companies
(RM)
Phase I: Screening
5,000
Joint Venture Companies
Majority
Majority
Bumiputera Non
Bumiputera
(RM)
(RM)
2,500
3,250
Phase II:
Development of
Concept
30,000
19,500
15,000
15,000
Phase III: Research
on Prototype Outlet
5,000
3,250
2,500
2,500
Phase IV: Research
on Franchise
Package
50,000
32,500
25,000
25,000
Phase V: Launching
of Franchise
10,000
6,500
5,000
5,000
Total
100,000
65,000
50,000
50,000
Non Bumiputera
Companies
(RM)
2,500
Applications and claims should be submitted to Perbadanan Nasional Berhad.
Conditions for approval:
•
Claims are to be made no later than three (3) years from date of registration
under the Franchise Development Programme
•
Company must be wholly owned by Malaysian, already have a viable prototype
outlet and have at least one (1) Bumiputera franchisee
•
Each company qualifies for assistance for only one (1) product. If it wishes to
obtain assistance for a different product, it has to set up another company
•
The application and the amount qualified for the assistance will be considered
and decided by the Management Committee of MECD.
(xi) Franchise Financing Scheme
Under this scheme, the maximum loan limit is RM7.5 million. The credit facilities
offered include term loans, overdrafts, trade financing and any other credit facilities
to be determined from time to time by CGC.
The prescribed rate of interest charged by the participating banks (ie. Malayan
Banking Berhad and Bumiputra Commerce Bank Berhad) is not more than 1.5%
above the base lending rate (BLR). However, the actual cost to the borrower is lower
as MECD, through the CGC subsidises the loan interest in the following schedule:-
Distributive Trade
182
Loan duration
Interest Rate
Year 1 & 2
BLR + 1.5%
Rate
Subsidised
Cost to the Borrower
(estimated BLR = 10.5%)
6%
6%
Year 3
8%
BLR + 1.5%
4%
Year 4
10%
BLR + 1.5%
2%
Year 5
12%
BLR + 1.5%
-
-
Wholly Malaysian-owned and controlled companies with net assets or
shareholders' funds not exceeding RM1.5 million
-
Existing total credit facilities of the borrower should not exceed RM7.5 million.
The borrower should not have any adverse record in respect of borrowings from
any other financial institutions or other agencies
-
Borrower must be involved in the business on a full-time basis
-
Franchisor must be registered with MECD.
Applications should be submitted to MECD.
9. Expatriate Employment
Applications for expatriate posts should be submitted to the Immigration
Department. In processing the application, the Immigration Department will follow
the guidelines and conditions imposed by DTC.
The DTC has issued the following guidelines for the employment of expatriates:For distributive trade companies (other than direct selling):
183
-
Any distributive trade company with a paid-up capital of RM10 million and
above will automatically be allowed three (3) key posts. Additional posts will
be considered upon request
-
Any distributive trade company with a paid-up capital of between RM1 million
to less than RM10 million will be considered for a minimum of one (1) key post
-
A maximum of 10 time posts per company is permitted for executives or
technical experts with professional qualifications and the relevant practical
experience including holding an equivalent or a related position in the
company’s business for not less than three (3) years.
Distributive Trade
For direct selling companies:
-
One (1) key post per company, on condition that the person has held a
managerial position in the company’s business outside Malaysia for a period of
not less than three (3) years preceding the date of application for the work
permit.
If a company has more than one (1) foreign shareholder, the shareholder who
holds the most shares will be granted the key post.
-
A maximum of 10 time posts per company for expatriates who possess the
necessary qualifications and practical experience.
-
A minimum paid-up capital of RM350,000, with at least a 30% Bumiputera
equity participation, is required.
Distributive Trade
184
Chapter 15
Industrial Training
1.
2.
Equity Requirements
3.
Incentives
4.
Chapter 15
Industrial Training
Industrial training, including technical and vocational training, is in the following
areas:•
Production technology (mould, tool and die making, etc)
•
Industrial electronics (mechatronics, instrumentation and control, etc.)
•
Electrical engineering
•
Mechanical engineering
•
Civil engineering
•
Other areas related to industrial training
Investors may offer these programmes through the setting up of Private Higher
Educational Institutions (PHEIs), which include the following:•
Private universities and branch campuses of foreign universities with university
status
•
Private colleges/institutions with non-university status
•
Technical and vocational training institutions
The establishment, management and quality of the courses of study conducted in a
PHEI are governed by the following Acts:•
Private Higher Educational Institutions Act, 1996
•
National Accreditation Board Act, 1996
•
The Education Act, 1996
•
The Universities and University Colleges Act, 1996
1. Approvals for Establishment
(i)
Local Incorporation
Investors intending to set up a PHEI must incorporate a company under the
(ii) Approval In Principle to Establish PHEIs
In order to set up a PHEI in Malaysia, applicants are required to submit a proposal
to the Department of Private Education under the Ministry of Higher Education
(MOHE) detailing the PHEI’s concept plan which may be followed by a presentation.
An approval in principle will be granted for the establishment of the PHEI, if MOHE
is satisfied with the concept plan.
187
Industrial Training
(iii) Approval to Establish PHEIs and Approval to Conduct Courses of Study
Upon approval, the company is required to submit a formal application to MOHE
to establish the PHEI, and to conduct any course of study or training programme
either singly or jointly with any university, university college, or other higher
educational institutions (public/private/professional body in or outside Malaysia).
MOHE will then forward the application to conduct the courses of study to the
National Accreditation Board (NAB) for processing. The application must include
details of the course curriculum, teachers, facilities and the management system of
the courses to be conducted. A Panel of Assessors (PoA) from NAB will process the
application to conduct the courses of study, and will give its recommendations to
NAB for a decision.
Letters of approval to establish the PHEI and to conduct the courses of study will be
issued by MOHE to the company. The company will be given a grace period of six
(6) months to achieve the minimum standard specified for the courses of study.
Institutions that conduct short courses (courses of study of less than 20 credit hours
or four (4) months long) are exempted from obtaining MOHE’s approval to conduct
the courses of study. However, they are required to notify NAB on the profile of the
short courses.
(iii) Registration of PHEIs
Upon approval, the company is required to register with MOHE as a PHEI under the
Private Higher Educational Institutions Act, 1996. Applications to register as a PHEI
should be submitted to the Education Department. A Certificate of Registration will
then be awarded.
(iv) Approval to Determine Minimum Standard for Courses of Study
A course of study conducted by a PHEI must achieve the minimum standard level
specified for the course by MOHE before the PHEI is allowed to award its students
with academic qualifications for the course.
MOHE’s criteria for determining the minimum standard level of achievement for a
specific course of study are based on its teaching staff, syllabus of all subjects,
available facilities, management system and the rationale for conducting the course
of study.
Applications to determine the minimum standard for courses of study should be
submitted to NAB.
(v) Certificate of Accreditation (Optional)
A PHEI is given the option to obtain NAB’s approval for the accreditation of its
courses of study. An accreditation is a formal recognition that the certificates,
diplomas and degrees awarded by PHEI are in accordance with the standards set by
NAB.
Applications for the accreditation of courses of study should be submitted to NAB.
To attain accreditation, a course of study must undergo the compliance assessment
process. This assessment is similar to the assessment of minimum standards for the
courses of study.
Industrial Training
188
Upon approval, a Certificate of Accreditation will be issued to the company by NAB.
The validity period of the Certificate of Accreditation for the certificate, diploma and
degree programmes is five (5) years. Applications to extend the validity period
should be made six (6) months before the expiry of the certificate.
2. Equity Requirements
PHEIs of international status are allowed a foreign equity participation of between
25% to 28%. The equity condition for setting up PHEIs in Malaysia is imposed by
MOHE and Bumiputeras should be allocated at least 30% of the balance.
3. Incentives
Companies providing industrial, technical and vocational training are eligible for the
following incentives:(i)
Companies that establish technical or vocational training institutions are eligible for
an ITA of 100% for ten (10) years. This allowance can be offset against 70% of the
statutory income for each year of assessment.
(ii) Special Industrial Building Allowance (IBA)
Companies that incur expenditure on buildings used for approved industrial,
technical or vocational training can claim a special annual Industrial Building
Allowance (IBA) of 10% for ten (10) years.
(iii) Exemption from Customs Duties on Educational Equipment
All PHEIs are eligible for full exemption from import duty, sales tax and excise duty
on educational equipment including laboratory equipment, workshop equipment,
studio and language laboratory.
(iv) Tax Exemption on Royalty Payment
Royalty payments made by educational institutions to non-residents (franchisor) for
franchised education programmes that are approved by MOHE are eligible for tax
exemption.
(v) Special Capital Allowance
Companies including PHEIs are eligible to claim an initial allowance of 20% and an
annual allowance of 40% for the purchase of computers and information technology
assets, including software. The full amount can be written-off in two (2) years.
189
Industrial Training
(vi) Incentives for ICT Usage
Companies including PHEIs can enjoy a single deduction on its operating
expenditure relating to the usage of IT for the improvement of their management
processes, including payments to consultants.
(vii) Incentives for Multimedia Super Corridor
PHEIs are encouraged to locate their institutions within the MSC including the areas
designated as cybercities namely Cyberjaya, Technology Park Malaysia, University
Putra Malaysia-Malaysia Technology Development Corporation (UPM-MTDC),
Kuala Lumpur City Centre (KLCC) and KL Tower. However, those located outside
MSC can still enjoy the incentives, subject to certain conditions.
The incentives enjoyed by MSC status companies are:-
period of five (5) years for the first round, or an ITA of 100% on the qualifying
capital expenditure incurred within five (5) years, which can be offset against
100% of the companies’ statutory income
-
Eligibility to receive R&D grants (for majority Malaysian-owned MSC status
companies)
Qualifying activities:
-
Be a heavy user of multimedia products and services
-
Grant diplomas or degrees in respect of approved courses for a training period
of at least two (2) years
-
Establish a multimedia faculty or an appropriate management authority for
administering the operations of approved courses
-
Employ a substantial number of knowledge workers. Knowledge workers can
be lecturers, instructors, researchers and employees on a full time or part time
basis
-
Register as a separate legal entity
-
Conduct and support R&D activities
-
Comply with all statutory requirements of the Ministry of Education and MOHE
for the commencement of operations
Industrial Training
190
Other benefits:
-
Intellectual property protection and a comprehensive framework of cyberlaws
-
No censorship of the Internet
Within the MSC:
-
World-class physical and IT infrastructure
-
Globally competitive telecommunication tariffs and services
-
A well-planned and high quality urban development
-
Excellent R&D facilities
-
A green and protected environment
Applications should be submitted to MDC.
4. Expatriate Employment
PHEIs intending to employ expatriates including foreign lecturers and trainers must
obtain the approval of the Department of Private Education, MOHE. Approval for
the expatriate posts will be granted for a period of one (1) to five (5) years.
Upon approval, PHEIs should forward their applications for Employment Passes to
the Immigration Department for endorsement.
Foreign lecturers with valid employment passes should later apply to the Education
Department for Permits to Teach in accordance with the Private Higher Educational
Institutions Act, 1996. A Permit to Teach is valid for one (1) to five (5) years and can
be extended for another one (1) to five (5) years.
191
Industrial Training
Industrial Training
192
Useful Addresses
Address
Page
Ministries
267
Relevant Organisations
268
MIDA State Offices
270
State Government Offices
271
Department of Environment Offices
272
Department of Occupational Safety and Health Offices
273
Royal Customs Department Offices
274
Education Department Offices
275
Immigration Department Offices
276
Malaysian Cocoa Board Offices
277
List of Universities / Institutes Carrying Out Clinical Trials
277
List of Centres Carrying Out Bioequivalence Studies
277
State Local Authorities
278
The Fire and Rescue Department Offices
284
Pharmacy Services Offices
285
Free Zones (Gazetted Up to August 2000)
287
MINISTRIES
PRIME MINISTER’S DEPARTMENT
Perdana Putra Building
Federal Government Administrative Centre
62502 Putrajaya, Malaysia
Tel:
(603) 8888 8000
Fax:
(603) 8888 3444
Website: www.pmo.gov.my
E-mail: [email protected]
[email protected]
MINISTRY OF AGRICULTURE AND
AGRO-BASED INDUSTRY
Wisma Tani, Jalan Sultan Salahuddin
50624 Kuala Lumpur, Malaysia
Tel:
(603) 2617 5000
Fax:
(603) 2691 3758
Website: www.agrolink.moa.my
MINISTRY OF ARTS, CULTURE AND HERITAGE
TH Perdanan Tower, Maju Junction
10110 Jalan Sultan Ismail
Tel:
(603) 2612 7600
Fax:
(603) 2693 5114
Website: www.heritage.gov.my
MINISTRY OF DEFENCE
Jalan Padang Tembak
Tel:
(603) 2692 1333
Fax:
(603) 2691 4163
Website: http://mod.gov.my
MINISTRY OF DOMESTIC TRADE AND
CONSUMER AFFAIRS
Lot 2G3, Presint 2
Tel:
(603) 8882 5500
Fax:
(603) 8882 5763
Website: www.kpdnhep.gov.my
MINISTRY OF EDUCATION
Level 5, Block E8 Parcel E
(603) 8884 3500
Tel:
Fax:
(603) 8889 5244
Website: www.emoe.gov.my
MINISTRY OF ENERGY, WATER AND
COMMUNICATIONS
Block E4/5, Parcel E, Jalan Semantan
Tel:
(603) 2087 5000
Fax:
(603) 2087 5001
Website: www.ktkm.gov.my
MINISTRY OF ENTREPRENEURIAL AND
COOPERATIVE DEVELOPMENT
Lot 2G6, Precint 2
Tel:
(603) 8880 5101
(603) 8880 5106
Fax:
Website: www.mecd.gov.my
MINISTRY OF FEDERAL TERRITORY
Level 1-4, PJH Building, Presint 2
62100 Putrajaya Malaysia
Tel:
(603) 8888 4288
(603) 8888 9140
Fax:
Website: www.kwp.gov.my
267
Address
MINISTRY OF FINANCE
Level 10, Centre Block Finance Ministry Complex
Precint 2, Federal Government Administrative
Centre, 62592 Putrajaya, Malaysia
Tel:
(603) 8882 3000
Fax:
(603) 8882 3892 / 8882 3894
Website: www.treasury.gov.my
MINISTRY OF FOREIGN AFFAIRS
No. 1, Jalan Wisma Putra, Precint 2
Tel:
(603) 8887 4000
Fax:
(603) 8889 1717 / 8889 2816
Website: www.mofa.gov.my
MINISTRY OF HEALTH
Jalan Cenderasari
Tel:
(603) 2698 5176
(603) 2698 5964
Fax:
Website: www.moh.gov.my
MINISTRY OF HIGHER EDUCATION
Block E3, Parcel E
Tel:
(603) 8883 5000
(603) 8889 2476
Fax:
Website: www.mohe.gov.my
MINISTRY OF HOME AFFAIRS
Level 12, Block D1, Parcel D
Tel:
(603) 8886 8000
Fax:
(603) 8889 1610
Website: www.moha.gov.my
E-mail: hamzah [email protected]
MINISTRY OF HOUSING AND
LOCAL GOVERNMENT
Level 3-7, Block K, Pusat Bandar Damansara
Tel:
(603) 2094 7033
Fax:
(603) 2094 7380 / 2093 9720
Website: www.kpkt.gov.my
MINISTRY OF HUMAN RESOURCE
Level 6-9, Block D3, Parcel D
Tel:
(603) 8886 5000
Fax:
(603) 8889 2381
Website: www.mohr.gov.my
MINISTRY OF INFORMATION
Angkasapuri, Bukit Putra
(603) 2282 5333
Tel:
Fax:
(603) 8889 2381
Website: www.kempen.gov.my
MINISTRY OF INTERNAL SECURITY
(603) 8886 8000
Tel:
(603) 8889 1610
Fax:
Website: www.moha.gov.my
E-mail: hamzah [email protected]
MINISTRY OF NATURAL RESOURCES AND
ENVIRONMENT
Wisma Tanah, Jalan Semarak
(603) 2692 1566
Tel:
(603) 2691 8641
Fax:
Website: www.nre.gov.my
MINISTRY OF NATIONAL UNITY AND
SOCIAL DEVELOPMENT
20th & 21st Floor, Wisma Bunga Raya
Jalan Raja Laut, 50562 Kuala Lumpur
Malaysia
Tel:
(603) 2692 5022
Fax:
(603) 2693 7353
Website: www.kempadu.gov.my
MINISTRY OF PLANTATION INDUSTRIES AND
COMMODITIES
6-13th Floor, Lot 2G4, Presint 2
Tel:
(603) 8880 3300
Fax:
(603) 8880 3482
Website: www.kppk.gov.my
MINISTRY OF RURAL AND REGIONAL
DEVELOPMENT
Tel:
(603) 8886 3500 / 8886 3700
Fax:
(603) 8889 2104
Website: www.rurallink.gov.my
MINISTRY OF SCIENCE, TECHNOLOGY AND
INNOVATION
Level 1-7, Block C5
Tel:
(603) 8885 8000
Fax:
(603) 8888 6070
Website: www.mosti.gov.my
MINISTRY OF TOURISM
6th, 21st, 32nd –36th Floor
Menara Dato’ Onn, Putra World Trade Centre
45 Jalan Tun Ismail
Tel:
(603) 2693 7111
Fax:
(603) 2691 0951
Website: www.motour.gov.my
MINISTRY OF TRANSPORT
(603) 8886 6000
Tel:
Fax:
(603) 8889 1569 / 8889 2597
Website: www.mot.gov.my
MINISTRY OF WOMEN, FAMILY AND
COMMUNITY DEVELOPMENT
Level 1-6 Block E, Kompleks Pejabat Kerajaan
Bukit Perdana, Jalan Dato’ Onn
Tel:
(603) 2693 0095 / 2693 0401
Fax:
(603) 2693 4982
Website: www.kpwkm.gov.my
MINISTRY OF WORKS
5th Floor, Block A, Kompleks Kerja Raya
Jalan Sultan Salahuddin
(603) 2711 1100
Tel:
Fax:
(603) 2711 6564
Website: www.kkr.gov.my
MINISTRY OF YOUTH AND SPORTS
3rd Floor, Kompleks Pejabat Kerajaan
Block G, Jalan Dato’ Onn
(603) 2693 2255
Tel:
Fax:
(603) 2693 2231
Website: www.kbs.gov.my
RELEVANT ORGANISATIONS
ATOMIC ENERGY LICENSING BOARD (AELB)
47800 Dengkil
Selangor
Tel:
(603) 8926 7699
Fax:
(603) 8922 3685
Website: www.aelb.gov.my
DEPARTMENT OF OCCUPATIONAL SAFETY AND
HEALTH
Level 2, 3 and 4, Block D4, Parcel D
Federal Government Administration Centre
62502 Putrajaya
Tel:
(603) 8886 5000
Fax:
(603) 8889 2351
Website: www.dosh.mohr.gov.my
BANK NEGARA MALAYSIA
Jalan Dato’ Onn
P.O. Box 10922
50929 Kuala Lumpur
Tel:
(603) 2698 8044
Fax:
(603) 2691 2990
Website: www.bnm.gov.my
DEPARTMENT OF STANDARDS MALAYSIA
Level 1 & 2, Block C4, Parcel C
62502 Putrajaya
Tel:
(603) 8885 8000
Fax:
(603) 8888 5060
Website www.dsm.gov.my
BOARD OF ENGINEERS MALAYSIA
17th Floor, JKR Headquarters
Kompleks Kerja Raya Malaysia
Jalan Sultan Salahuddin
50580 Kuala Lumpur
Tel:
(603) 2696 7096
Fax:
(603) 2692 5017
Website: www.bem.org.my
EMPLOYEES PROVIDENT FUND
7th Floor, KWSP Building, Jalan Raja Laut
50350 Kuala Lumpur
Tel:
(603) 2694 6566
Fax:
(603) 2694 8433
Website: http://www.kwsp.gov.my
CALL CENTER ASSOCIATION MALAYSIA (CCAM)
No. 3, Lorong 9/50
46200 Petaling Jaya
Tel:
(603) 7956 6336
Fax:
(603) 7956 6336
Website: www.callcentermalaysia.org
COMMERCIAL VEHICLE LICENSING BOARD
Lot 2G6, Precinct 2
62100 Putrajaya
Tel:
(603) 8880 5000
Fax:
(603) 8880 5621
Website: www.mecd.gov.my
CONSTRUCTION INDUSTRY DEVELOPMENT
BOARD
Level 7, Grand Season Avenue,
No 72 Jalan Pahang
53000 Kuala Lumpur
(603) 2617 0200
Tel:
Fax:
(603) 4045 3858 / 2808
Website: www.cidb.gov.my
DEPARTMENT OF ENVIRONMENT
Level 3-7, Block C4
62662 Putrajaya
(603) 8885 8200
Tel:
(603) 8888 9987
Fax:
Website: www.jas.sains.my
DEPARTMENT OF INDUSTRIAL RELATIONS
62502 Putrajaya
Tel:
(603) 8886 5000
(603) 8889 2355
Fax:
Website: www.jppm.gov.my/jppm/
DEPARTMENT OF LABOUR
62502 Putrajaya
Tel:
(603) 8886 5000
(603) 8889 2368
Fax:
Website: www.jaring.my/ksm/jb
ENERGY COMMISSION
13th Floor, Menara TH Perdana
50250 Kuala Lumpur
Tel:
(603) 2612 5400
Fax:
(603) 2693 7791
Website: www.st.gov.my
EXPORT-IMPORT BANK OF MALAYSIA (EXIM
BANK)
Level 19, Bangunan Bank Industri
Bandar Wawasan
50250 Kuala Lumpur
Tel:
(603) 2692 7077
Fax:
(603) 2692 7078
Website: www.exim-bank.com
IMMIGRATION DEPARTMENT
Level 3, (Podium),
Block2G4, Precinct 2
62550 Putrajaya
Tel:
(603) 8880 1005
(603) 8880 1394
Fax:
Website: www.imi.gov.my
INLAND REVENUE BOARD
10th Floor, Block 9
Government Offices Complex
Jalan Duta
50600 Kuala Lumpur
(603) 6209 1000
Tel:
Fax:
(603) 6201 2434
Website: www.hasilnet.org.my
LABUAN OFFSHORE FINANCIAL SERVICES
AUTHORITY (LOFSA)
Level 17, Main Office Tower
Financial Park Labuan
Jalan Merdeka
87000 Federal Territory Labuan
Tel:
(6087) 591 200 / 300
(6087) 413 328 / 453 442
Fax:
Website: www.lofsa.gov.my
MALAYSIAN ASSOCIATION OF ENERGY
SERVICES COMPANY (MAESCO)
24, Jalan Opera J
U2-J, Taman TTDI Jaya
40150 Shah Alam
Selangor Darul Ehsan
Tel:
(603) 7845 2864
Fax:
(603) 7875 2069
Website: www.gadingkencana.com.my
MALAYSIAN COMMUNICATION AND
MULTIMEDIA COMMISSION
63000 Cyberjaya
Selangor.
Tel:
(603) 8688 8000
Fax:
(603) 8688 1000
Website: www.mcmc.gov.my
MULTIMEDIA DEVELOPMENT CORPORATION
SDN BHD
MSC Headquarters
2360 Persiaran APEC, 63000 Cyberjaya
Selangor Darul Ehsan
Tel:
(603) 8315 3000
Fax:
(603) 8318 8519
Website: www.mdc.com.my
MALAYSIAN EXCHANGE OF SECURITIES,
DEALING & AUTOMATED QUOTATION BHD
(MESDAQ)
Suite 50-12-2, 12th Floor
Wisma UOA Damansara
50 Jalan Dungun
Damansara Heights
50490 Kuala Lumpur
Tel:
(603) 2715 1188 / 2097 7500
Fax:
(603) 2715 9590
Website: www.mesdaq.com.my
MALAYSIA EXPORT CREDIT INSURANCE
BERHAD (MECIB)
Level 17, Bangunan Bank Industri
Bandar Wawasan
P.O. Box 11048
50734 Kuala Lumpur
Tel:
(603) 2691 0677
(603) 2691 0353
Fax:
Website: www.mecib.com.my
MALAYSIAN INDUSTRIAL DEVELOPMENT
FINANCE BHD (MIDF)
50400 Kuala Lumpur
Tel:
(603) 2161 0066 / 1166
Fax:
(603) 2161 5973 / 2161
Website: www.midf.com.my
MALAYSIAN INDUSTRY-GOVERNMENT GROUP
FOR HIGH TECHNOLOGY
Office of the Science Advisor
to Prime Minister
Level 2, West Wing
Perdana Putra Building
62502 Putrajaya
(603) 8888 1888
Tel:
(603) 8888 3822
Fax:
Website: www.might.org.my
MALAYSIA EXTERNAL TRADE DEVELOPMENT
CORPORATION (MATRADE)
7th Floor, Wisma Sime Darby
Jalan Raja Laut, 50350 Kuala Lumpur
(603) 2616 3333
Tel:
(603) 2694 7363
Fax:
Website: www.matrade.gov.my
Address
268
MALAYSIAN TECHNOLOGY DEVELOPMENT
CORPORATION SDN BHD
Level 3-4, MIDF Building
50400 Kuala Lumpur
Tel:
(603) 2161 2000
Fax:
(603) 2163 7542
Website: www.mtdc.com.my
MALAYSIA TOURISM PROMOTION BOARD
17th Floor, Menara Dato’ Onn
Putra World Trade Centre
45, Jalan Tun Ismail
50480 Kuala Lumpur
Tel:
(603) 2615 8188
Fax:
(603) 2693 5884 / 0207
Website: www.tourism.gov.my
MALAYSIAN COCOA BOARD
5 & 6th Floors, Wisma SEDCO
Locked Bag 211
88999 Kota Kinabalu
Sabah.
Tel:
(6088) 252572
Fax:
(6088) 239575 / 253037
Website: www.koko.gov.my
NATIONAL PHARMACEUTICAL CONTROL
BUREAU
Jalan Universiti, P.O. Box 319
46730 Petaling Jaya
Tel:
(603) 7957 3611
Fax:
(603) 7956 2924 / 7075
Website: www.bpfk.gov.my
NATIONAL ACCREDITATION BOARD
Level 14B, Menara PKNS-PJ
No.17, Jalan Yong Shook Lin,
46050 Petaling Jaya
Tel:
(603) 7968 7002
Fax:
(603) 7956 9496
Website: www.lan.gov.my
NATIONAL PRODUCTIVITY CORPORATION
(NPC)
Lorong Produktiviti, Off Jalan Sultan
46200 Petaling Jaya
Selangor
(603) 7955 7266
Tel:
Fax:
(603) 7957 8068
Website: www.npc.org.my
269
Address
PORT KLANG AUTHORITY
Mail Bag Service 202, Jalan Pelabuhan
42005 Port Klang
Selangor
Tel:
(603) 3168 8211
Fax:
(603) 3167 0211/ 3168 8229
Website: www.pka.gov.my
INSTITUTE FOR MEDICAL RESEARCH
Standing Committee For Medical Research
Jalan Pahang
50588 Kuala Lumpur
Tel:
(603) 2698 6033
Fax:
(603) 2693 8306
Website: www.imr.gov.my
COMPANIES COMMISSION OF MALAYSIA
2nd, 10-17th Floors, Putra Place
100, Jalan Putra
50622 Kuala Lumpur
Tel:
(603) 4047 6000
Fax:
(603) 4047 6317
Website: www.ssm.gov.my
TELEKOM MALAYSIA BERHAD
Menara Telekom
Off Jalan Pantai Baharu
50672 Kuala Lumpur
Tel:
(603) 2240 1221
Fax:
(603) 2283 2415
Website: www.telekom.com.my
ROYAL MALAYSIAN CUSTOMS
Block 2G1B
Ministry of Finance Complex, Precinct 2
62596 Putrajaya
Tel:
(603) 8882 2100 / 2300
Fax:
(603) 8889 5899 / 5901
Website: www.customs.gov.my
TENAGA NASIONAL BERHAD
129, Jalan Bangsar
59200 Kuala Lumpur
Tel:
(603) 2296 5566
Fax:
(603) 2283 6397
Website: www.tnb.com.my
SECURITIES COMMISSION
No. 3, Persiaran Bukit Kiara
Jalan Bukit Kiara
50490 Kuala Lumpur
Tel:
(603) 6204 8000
Fax:
(603) 6201 5078
Website: www.sc.com.my
SMALL & MEDIUM INDUSTRIES DEVELOPMENT
CORPORATION
Level 8, Tower C, Uptown 5
No. 5, Jalan SS21/39
Damansara Uptown
47500 Petaling Jaya
Selangor
Tel:
(603) 7628 7400
Fax:
(603) 7660 1919
Website: www.smidec.gov.my
SOCIAL SECURITY ORGANISATION (SOCSO)
Menara Perkeso
281 Jalan Ampang
50538 Kuala Lumpur
Tel:
(603) 4253 5320
(603) 4256 7713
Fax:
Website: www.perkeso.gov.my
THE IGS SECRETARIAT
Technology & Innovation
Level 1, Block C5
62662 Putrajaya
Tel:
(603) 8885 8065
Fax:
(603) 8888 9000
Website: www.mosti.gov.my
MIDA STATE OFFICES
KEDAH & PERLIS
Director
Malaysian Industrial Development Authority
8th Fl., Wisma PKNK
Jalan Sultan Badlishah
05000 Alor Star, Kedah
Malaysia
Tel:
(604) 731 3978
Fax:
(612) 731 2439
PULAU PINANG
Director
4.03 4th Floor, Menara PSCI
39 Jalan Sultan Ahmad Shah
10050 Pulau Pinang
Malaysia
Tel:
(604) 228 0575
Fax:
(604) 228 0327
PERAK
Director
2nd Floor, Wisma Bukit Gantang Wahab
P.O.Box 210,
30720 Ipoh, Perak
Malaysia
Tel:
(605) 253 9300
Fax:
(605) 255 2661
MELAKA
Director
13th Floor, Bangunan Graha Maju
Jalan Graha Maju, P.O.Box 221
75740 Melaka
Malaysia
Tel:
(606) 282 5711/284 8034
Fax:
(606) 283 3437
JOHOR
Director
Unit No. 15.03
Level 15, Wisma LKN
49, Jalan Wong Ah Fook
80000 Johor Bahru, Johor
Malaysia
Tel:
(607) 224 2550/ 5500
Fax:
(607) 224 2360
PAHANG
Director
Suite 3, 11th Floor
Kompleks Teruntum
P.O.Box 178,
25720 Kuantan, Pahang
Malaysia
Tel:
(609) 513 7334
Fax:
(609) 513 7333
SABAH
Director
4th Fl., Bank Negara Building
Jalan Lapan Belas,
Off Jalan Tun Razak
P.O. Box 11915
88821 Kota Kinabalu, Sabah
Malaysia
Tel:
(6088) 211 411/211 412
Fax:
(6088) 211 412
SARAWAK
Director
Room 404, 4th Floor, Bangunan Bank Negara
No.147, Jalan Satok, P.O.Box 716
93714 Kuching, Sarawak
Malaysia
Tel:
(6082) 254 251/237 484
Fax:
(6082) 252 375
KELANTAN
Director
5th Floor, Bangunan PKINK
Jalan Tengku Maharani Puteri
15000 Kota Bharu, Kelantan
Malaysia
Tel:
(609) 748 3151
Fax:
(609) 744 7294
TERENGGANU
Director
5th Floor, Menara Yayasan Islam Terengganu
Jalan Sultan Omar
20300 Kuala Terengganu, Terengganu
Malaysia
Tel:
(609) 622 7200
Fax:
(609) 623 2260
Address
270
STATE GOVERNMENT OFFICES
JOHOR
State Secretariat Office
Level 2, Bangunan Sultan Ibrahim
Bukit Timbalan
80990 Johor Bahru
Tel:
(607) 224 1957
Fax:
(607) 224 1495
Website: www.johordt.gov.my
KEDAH
Level 2, Block A, Wisma Darul Aman
05503 Alor Setar
Tel:
(604) 730 1212
Fax:
(604) 731 3339
Website: www.kedah.gov.my
KELANTAN
Blok 2, Kota Darulnaim
15503 Kota Bharu
Tel:
(609) 748 1957
Fax:
(609) 744 3164
Website: www.kelantan.gov.my
MELAKA
Pejabat Ketua Menteri Melaka
Level 4, Block Bendahara
Seri Negeri, Ayer Keroh
75450 Melaka
Te:
(606) 230 7204
Fax:
(606) 232 8220
Website: www.melaka.gov.my
NEGERI SEMBILAN
5th Floor, Blok A, Wisma Negeri
70503 Seremban
Tel:
(606) 763 2041
Fax:
(606) 767 3728
Website: www.sukns.gov.my
271
Address
PAHANG
Wisma Sri Pahang, 2nd Floor, Blok A
25503 Kuantan
Tel:
(609) 512 6601
Fax:
(609) 552 6106
Website: www.pahang.gov.my
SARAWAK
Chief Minister Department
20th Floor, Wisma Bapa Malaysia
95302 Petrajaya
Kuching
Tel:
(6082) 441 957
Fax:
(6082) 441 677
Website: www.sarawak.gov.my
PERAK
Jalan Istana
30000 Ipoh
Tel:
(605) 241 5668
Fax:
(605) 254 5323
Website: www.perak.gov.my
SELANGOR
Bangunan Sultan Salahuddin Abdul Aziz Shah
40503 Shah Alam
Tel:
(603) 5510 9255
Fax :
Website: www.selangor.gov.my
PERLIS
Ibu Pejabat Kerajaan Negeri
01990 Kangar
Tel:
(604) 970 2109
Fax:
(604) 976 3555
Website: www.perlis.gov.my
TERENGGANU
15th Floor, Wisma Darul Iman
20503 Kuala Terengganu
Tel:
(609) 623 1957
Fax:
(609) 624 2244
Website: www.terengganu.gov.my
PULAU PINANG
Level 25, Kompleks Tun Abdul Razak (KOMTAR)
10503 Penang
Tel:
(604) 262 1957
Fax:
(604) 261 8618
Website: www.sukpp.gov.my
SABAH
Chief Minister Department
Level 7, Block B, Wisma MUIS
88999 Kota Kinabalu
Tel:
(6088) 423 1111
Fax:
(6088) 424 125
Website: www.sabah.gov.my
DEPARTMENT OF ENVIRONMENT OFFICES
JOHOR
Department of Environment
Level 3, Bangunan Timjaya
Km 7, Jalan Skudai
81200 Johor Bahru
Tel:
(607) 235 6041
Fax:
(607) 235 6071
PAHANG
4th Floor, Bangunan Asia Life
Jalan Telok Sisek
25662 Kuantan
Tel:
(609) 552 9211 / 555 4793
Fax:
(609) 552 9075
SARAWAK
1st Floor, Lot 2347
Piasan Link Commercial Centre
Piasan, 98008 Miri
Tel:
(6085) 657 919
Fax:
KEDAH
6th Floor, Kompleks LADA
Jalan Persiaran Putera
07000 Kuah
Tel:
(604) 966 4530
Fax:
(604) 966 3950
PERAK
4, 7 & 9th Floors, Bangunan Seri Kinta
Jalan Sultan Idris Shah
30000 Ipoh
Tel:
(605) 254 2744 / 253 8472
Fax:
(605) 255 8595
SARAWAK
DEPARTMENT OF ENVIRONMENT
2nd Floor, Bangunan Ibu Pejabat BDA
No. 1, Jalan Kidurang
97007 Bintulu
Tel:
(6086) 339 542 / 313 827
Fax:
(6086) 312 958
KEDAH
Level 1, Menara Zakat
Jalan Telok Wanjah
05200 Alor Setar
Tel:
(604) 733 2832
Fax:
(604) 733 7350
PERLIS
2nd Floor, Bangunan KWSP
Jalan Bukit Lagi
10000 Kangar
Tel:
(604) 979 3100
Fax:
(604) 977 2822
SELANGOR
12th Floor, Wisma MPSA
Persiaran Perbandaran
40000 Shah Alam
Tel:
(603) 5519 4787 / 4788
Fax:
(603) 5519 4788
KELANTAN
4th Floor, Wisma Ilmu
Bangunan Tabung Haji
Jalan Doktor
15000 Kota Bharu
Tel:
(609) 747 9008
Fax:
(609) 747 9014
PULAU PINANG
5&6th Floors, Wisma Peladang
Jalan Kg Gajah
12200 Butterworth
Tel:
(604) 333 4441
Fax:
(604) 333 1667
TERENGGANU
9th Floor, Menara Yayasan Islam Terengganu
Jalan Sultan Omar
Tel:
(609) 626 1044
Fax:
(609) 622 6877
SABAH
7th Floor, Blok E, Bangunan KUWASA
Jalan Karamunsing
88000 Kota Kinabalu
Tel:
(6088) 250 025
Fax:
(6088) 241 170
WILAYAH PERSEKUTUAN
1st Floor, Wisma SCA
No. 3, Jalan Sungai Besi
57100 Kuala Lumpur
Tel:
(603) 9221 5543
Fax:
(603) 9221 6437
MELAKA
2nd Floor, Bangunan Graha Maju
Jalan Graha Maju
75300 Melaka
Tel:
(606) 284 7825 / 284 7839
Fax:
(606) 284 7845
NEGERI SEMBILAN
5th Floor, Arab Malaysian Business Centre
Jalan Pewas
70200 Seremban
Tel:
(606) 764 9017
(606) 764 9019
Fax:
PAHANG
Majlis Perbandaran Temerloh
POSTCODE ??? Temerloh
Pahang
Tel:
(609) 296 5198
(609) 296 5198
Fax:
SABAH
4th Floor, Blok 4
Kompleks Ujana Kewangan
Tel:
(6087) 408 772
Fax:
(6087) 408 774
SARAWAK
7-9th Floors, Wisma STA
No 26, Jalan Datuk Abang Abdul Rahin
93450 Kuching
(6082) 418 535 / 418 536
Tel:
Fax:
(6082) 480 863
Address
272
DEPARTMENT OF OCCUPATIONAL SAFETY AND HEALTH
JOHOR
Department of Safety and Health Johor
Level 3, Blok B, Wisma Persekutuan
Jalan Ayer Molek
80534 Johor Bharu
Tel:
(607) 224 3076
Fax:
(607) 224 2667
PAHANG
Department of Safety and Health Pahang
Level 9, Bangunan Persekutuan
Jalan Gambut
25000 Kuantan
Tel:
(609) 555 4014
Fax:
(609) 555 3215
SELANGOR
Department of Safety and Health Selangor
Level 7, Wisma Consplant 2
Jalan SS 16/1
75400 Subang Jaya
Tel:
(603) 5638 0340
Fax:
(603) 5638 9159
KEDAH & PERLIS
Department of Safety and Health Kedah & Perlis
Level 9, Wisma Persekutuan
Jalan Kampong Baru
05534 Alor Setar
Tel:
(604) 730 8081
Fax:
(604) 732 9659
PERAK
Department of Safety and Health Perak
Level 3, Bangunan Sri Kinta
30000 Ipoh
Tel:
(605) 254 9711
Fax:
(603) 255 5219
TERENGGANU
Department of Safety and HealthTerengganu
Jalan Sultan Ismail
Tel:
(609) 4257 6066
Fax:
(609) 4257 2991
KELANTAN
Department of Safety and Health Kelantan
Level 8 Bangunan Persekutuan
Jalan Bayam
15534 Kota Bharu
Tel:
(609) 748 2375
Fax:
(609) 746 2809
PULAU PINANG
Department of Safety and Health Penang
Level 17&18 NB Tower
5050 Jalan Bagan Luar
12000 Butterworth
Tel:
(604) 332 2258
Fax:
(604) 323 7261
WILAYAH PERSEKUTUAN
Department of Safety and Health
Wilayah Persekutuan
Level 17, Menara PERKESO
281 Jalan Ampang
50534 Kuala Lumpur
Tel:
(603) 4257 6066
Fax:
(603) 4257 2991
MELAKA
Department of Safety and Health Melaka
Level 2, Wisma Datuk Hj Mohd
Jalan Hang Tuah
75300 Melaka
Tel:
(606) 282 6659
Fax:
(606) 282 6679
SABAH
Department of Safety and Health Sabah
Lot No. D7.4, Level 7
Blok D, Bangunan KWSP
P.O. Box 7
49, Jalan Karamunsing
88534 Kota Kinabalu
Tel:
(6088) 235 855
Fax:
(6088) 233 367
NEGERI SEMBILAN
Department of Safety and Health Negeri Sembilan
Jalan Datuk Abdul Kadir
70000 Seremban
Tel:
(606) 761 2828
Fax:
(606) 764 3143
273
Address
SARAWAK
Department of Safety and Health Sarawak
Level 14, Bangunan Somerset Gateway
No 9, Jalan Bukit Mata
93100 Kuching
Tel:
(6082) 242 257
Fax:
(6082) 259 846
ROYAL CUSTOMS DEPARTMENT OFFICES
JOHOR
Royal Customs
Kompleks Kastam Tanjung Puteri
P.O. Box 780
80990 Johor Bahru
Tel:
(607) 222 4666
Fax:
(607) 223 3855
PAHANG
Royal Customs
Wisma Kastam, Jalan Besar
P.O. Box 20
25700 Kuantan
Tel:
(609) 553 515
Fax:
(609) 553 513
SARAWAK
Royal Customs
Jalan Gedung, Bintawa
P.O. Box 1385
93596 Kuching
Tel:
(6082) 333 133
Fax:
(6082) 330 152
KEDAH
Royal Customs
Kompleks Kastam Negeri
Jalan Pegawai
05050 Alor Setar
Tel:
(604) 772 1212
Fax:
(604) 772 0004
PERAK
Royal Customs
No. 37-39, Jln. Tun Abd. Razak
30100 Ipoh
Tel:
(605) 527 1340
Fax:
(605) 527 5884
E-maill: [email protected]
TERENGGANU
Royal Customs
Bangunan UMNO
Jalan Sultan Mohamed
Gong Kapas
Tel:
(609) 622 1077
Fax:
(609) 623 0393
KELANTAN
Royal Customs
Jalan Sultan
15000 Kota Bharu
Tel:
(609) 748 1508
Fax:
(609) 747 7002
MELAKA
Royal Customs
Jalan Quayside
75710 Melaka
Tel:
(606) 282 8355
Fax:
(606) 283 9211
NEGERI SEMBILAN
Royal Customs
Jalan Paroi-Senawang
P.O. Box 16
70450 Seremban
Tel:
(606) 762 7463
Fax:
(606) 762 0762
PERLIS
Royal Customs
Kompleks Kastam Negeri
Jalan Kampong Pondok
01000 Kangar
Tel:
(604) 976 1420
Fax:
(604) 976 5014
PULAU PINANG
Royal Customs
Jabatan Kastam Diraja Malaysia
Wisma Kastam
Gat Leboh China
10300 Penang
Tel:
(604) 262 2300
Fax:
(604) 262 5178
WILAYAH PERSEKUTUAN
Royal Customs
Wilayah Persekutuan
22, Jalan SS6/3,
Kelana Jaya
47301 Petaling Jaya
Tel:
(603) 7884 0800
Fax:
(603) 7804 0195
SABAH
Royal Customs
Jalan Haji Saman
88596 Kota Kinabalu
Tel:
(6088) 231 411
Fax:
(6089) 242160
Fax:
(6089) 233236
Address
274
EDUCATION DEPARTMENT OFFICES
JOHOR
Johor State Education Department
Jalan Tun Abdul Razak
80604 Johor Bahru
Tel:
(607) 236 1633
Fax:
(607) 238 5789
PAHANG
Pahang State Education Department
Jalan Alor Akar
25604 Kuantan
Tel:
(609) 567 6402
Fax:
(609) 567 4257
KEDAH
Kedah State Education Department
Educational Complex
Jalan Stadium
05100 Alor Setar
Tel:
(604) 733 1311
Fax:
(604) 731 7496
PERAK
Perak State Education Department
30640 Ipoh
Tel:
(605) 527 4355
Fax:
(605) 527 7273
KELANTAN
Kelantan State Education Department
Jalan Doktor
15000 Kota Bharu
Tel:
(609) 741 8000
Fax:
(609) 748 2554
PERLIS
Perlis State Education Department
Jalan Tun Abd Razak
01990 Kangar
Tel:
(604) 976 1177
Fax:
(604) 976 7080
MELAKA
Melaka State Education Department
Jalan Bukit Beruang
P.O. Box No. 62
75902 Melaka
Tel:
(606) 232 3776
Fax:
(606) 232 0500
PULAU PINANG
Penang State Education Department
Jalan Bukit Gambir
10700 Penang
Tel:
(604) 657 5500
Fax:
(604) 261 1726
NEGERI SEMBILAN
Negeri Sembilan State Education Department
Jalan Dato' Hamzah
Locked Bag No.6
70990 Seremban
Tel:
(606) 765 3100
Fax:
(606) 763 9969
275
Address
SABAH
Sabah State Education Department
Territorial House
88604 Kota Kinabalu
Tel:
(6088) 232 277
Fax:
(6088) 234 828
SARAWAK
Sarawak State Education Department
Tun Datuk Patinggi Building
Tuanku Haji Bujang
Jalan Simpang Tiga
93604 Kuching
Tel:
(6082) 243 201
Fax:
(6082) 246 750
SELANGOR
Selangor State Education Department
Jalan Jambu Bol 4/3E, Section 4
40604 Shah Alam
Tel:
(603) 5518 6500
Fax:
(603) 5510 2133
TERENGGANU
Terengganu State Education Department
Jalan Paya Bunga
20604, Kuala Terengganu
Tel:
(609) 624 4500
Fax:
(609) 622 7207
WILAYAH PERSEKUTUAN
Kuala Lumpur State Education Department
Federal Territory Education Department
Bangunan Anjung FELDA
Jalan Maktab, Off Jalan Semarak
50604 Kuala Lumpur
Tel:
(603) 2693 0777
Fax:
(603) 2697 4801
IMMIGRATION DEPARTMENT OFFICES
JOHOR
Johor State Immigration Department
1st Floor, Blok B, Wisma Persekutuan
Jalan Air Molek
80550 Johor Bahru
Tel:
(607) 224 4253
Fax:
(607) 223 1740
PAHANG
Negeri Pahang State Immigration Department
Kompleks Imigresen
Bandar Indera Mahkota
25200 Kuantan
Tel:
(609) 573 2200
Fax:
(609) 573 640
KEDAH
Kedah State Immigration Department
2nd Floor, Wisma Persekutuan
Jalan Kampung Baru
05000 Alor Setar
Tel:
(604) 733 3302
Fax:
(604) 733 1752
PERAK
Perak State Immigration Department
1&2 Floors, Bangunan Sri Kinta
30000 Ipoh
Tel:
(605) 241 5233
Fax:
(605) 255 8386
KELANTAN
Kelantan State Immigration Department
Jalan Bayam
15550 Kota Bharu
Tel:
(609) 744 0322
Fax:
(609) 744 0200
PERLIS
Perlis State Immigration Department
1st Floor, Bangunan Persekutuan
Persiaran Jubli Emas
01000 Kangar
Tel:
(604) 976 2636
Fax:
(604) 976 1861
MELAKA
Melaka State Immigration Department
2nd Floor, Bangunan Persekutuan
Jalan Hang Tuah
75300 Melaka
Tel:
(606) 292 3300
Fax:
(606) 284 1085
PULAU PINANG
Penang State Immigration Department
Jalan Leboh Pantai
10550 Penang
Tel:
(604) 261 5122
Fax:
(604) 733 1752
NEGERI SEMBILAN
Negeri Sembilan State Immigration Department
Jalan Datuk Abdul Kadir
70000 Seremban
Tel:
(606) 762 0000
Fax:
(606) 763 2491
SABAH
Sabah State Immigration Department
4&5 Floors
Bangunan Wisma Dang Bandang
Jalan Tuanku Abdul Rahman
88550 Kota Kinabalu
Tel:
(6088) 280 700
Fax:
(6088) 280 701
SARAWAK
Sarawak State Immigration Department
1&2 Floors, Bangunan Sultan Iskandar
Jalan Simpang Tiga
93908 Kuching
Tel:
(6082) 245 661
Fax:
(6082) 240 390
SELANGOR
Selangor State Immigration Department
2nd Floor, Kompleks PKNS
40550 Shah Alam
Tel:
(603) 5519 0653
Fax:
(603) 559 0414
TERENGGANU
Terengganu State Immigration Department
1st Floor, Wisma Persekutuan
Jalan Sultan Ismail
Tel:
(609) 622 1424
Fax:
(609) 623 6682
WILAYAH PERSEKUTUAN
Wilayah Persekutuan Immigration Department
Ground Floor, Kompleks Wilayah
Jalan Munshi Abdullah
Kuala Lumpur
Tel:
(603) 2698 0377
Fax:
(603) 2698 0068
WILAYAH PERSEKUTUAN LABUAN
Wilayah Persekutuan Labuan Immigration
Department
P.O. Box 174
Tel:
(6087) 412 298
Fax:
(6087) 414 990
Address
276
MALAYSIAN COCOA BOARD OFFICES
Licensing and Grading Unit
No. 30B&C, 2nd Floor
Bangunan LKN
Jalan Batu Unjur 1
Bayu Perdana
41200 Klang
Tel:
(603) 3324 3762
Fax:
(603) 3324 2451
F86, 1st Floor
Jalan Kuantan
Bandar Baru Temerloh
Pahang
Tel:
(609) 4852 762
Fax:
(609) 296 4137
MDLD 3988, Lot 103, 2nd Floor
Fajar Centre
Jalan Segama, P.O. Box 61095
91120 Lahad Datu
Tel:
(6089) 882 273 / 533
Fax:
(6089) 884 117
5&6 Floors, Wisma SEDCO
Lorong Plaza Wawasan
Off Coastal Highway
88999 Kota Kinabalu
Tel:
(6688) 252572
Fax:
(6088) 239575
Website: www.koko.gov.my
5th Floor, Bangunan Bank Negara
Jalan Santok
93400 Kuching
Tel:
(6082) 247 790 / 247 646
Fax:
(6082) 278 688
LIST OF UNIVERSITIES / INSTITUTES CARRYING OUT
CLINICAL TRIALS
UNIVERSITY OF MALAYA
Assistant Registrar
Faculty of Medicine
University Of Malaya
50603 Kuala Lumpur
Tel:
(603) 7967 7022
Fax:
(603) 7956 8841
SCIENCE UNIVERSITY OF MALAYSIA
Assistant Registrar
Research and Ethics Committee
Pharmaceutical Science Research Centre
Science University Of Malaysia
16150 Kubang Kerian
Tel:
(609) 764 1703
Fax:
(609) 765 6532
NATIONAL UNIVERSITY OF MALAYSIA
Secretariat of Research Committee and Ethics
Committee
Faculty of Medicine
National University Of Malaysia
Jalan Tenteram, Bandar Tun Razak
56000 Cheras
Tel:
(603) 9173 9064
Fax:
(603) 9173 9214
INTERNATIONAL ISLAMIC UNIVERSITY
MALAYSIA
Deputy Dean (Postgraduate and Research)
Kulliyah of Medicine
International Islamic University Malaysia
Jalan Istana
Bandar Indra Mahkota
25200 Kuantan
Tel:
(609) 513 2797
(609) 571 6770
Fax:
NATIONAL HEART INSTITUTE
Secretary of Ethical Committee
National Heart Institute
145, Jalan Tun Razak
50400 Kuala Lumpur
Tel:
(603) 2617 8200
Fax:
(603) 2698 2824
UNIVERSITY SARAWAK MALAYSIA
Deputy Dean (Research)
Faculty of Medicine and Health Science
Lot 77, Seksyen 22
KTLD, Jalan Tun Ahmad Zaidi Adruce
93150 Kuching
Tel:
(6082) 416 550
Fax:
(6082) 422 564
LIST OF CENTRES CARRYING OUT
BIOEQUIVALENCE STUDIES
CLINICAL INVESTIGATION CENTRE (CIC)
13th Floor, Main Tower
University Hospital
Lembah Pantai
50603 Kuala Lumpur
Tel::
(603) 7950 2351
Fax:
(603) 7954 1904
NATIONAL UNIVERSITY OF MALAYSIA
Faculty of Allied Health Sciences
Pharmaceutical Department
Jalan Raja Muda Abdul Aziz
50300 Kuala Lumpur
Tel:
(603) 2692 3066
Fax:
(603) 2698 3271
Website: www.ukm.my
277
Address
GLENEAGLES CLINICAL RESEARCH CENTRE
4th Floor, Gleneagles Medical Centre
No. 1, Jalan Pangkor
10050 Penang
(604) 228 5760 / 227 6111 (ext 426)
Tel:
Fax:
(604) 228 5715
PHARMACEUTICAL SCIENCE RESEARCH CENTRE
Clinical Trials Unit
Kelantan Campus
16150 Kubang Kerian
(609) 765 1700 / 1711
Tel:
Fax:
(609) 765 3370
INTERNATIONAL MEDICAL UNIVERSITY
IMU-Equilab
Sesama Centre
Plaza Komanwel, Bukit Jalil
57000 Kuala Lumpur
Tel:
(603) 8666 7296
Fax:
(603) 8656 7299
Website: www.imu.edu.my
Drug Research Centre
11800 Penang
(604) 653 3888
Tel:
Fax:
(604) 657 4854
Pharmaceutical Science Research Centre
Minden
11800 Penang
Tel:
(604) 657 7888
Fax:
(604) 657 0017
STATE LOCAL AUTHORITIES
JOHOR
LEMBAGA BANDARAN JOHOR TENGGARA
Ibu Pejabat Kejora
Jalan Dato' Onn, Bandar Penawar
Desaru, 81900 Kota Tinggi
Tel:
(607) 8221 601 / 8221 610
Fax:
(607) 8221 216
MAJLIS BANDARAYA JOHOR BAHRU
Jalan Dato' Onn
P.O. Box 232
80720 Johor Bahru
Tel:
(607) 2282 525
Fax:
(607) 2230 619
MAJLIS DAERAH KOTA TINGGI
Jalan Padang
81900 Kota Tinggi
Tel:
(607) 8831 004 / 8834 558
Fax:
(607) 8834 015
MAJLIS DAERAH KULAI
Jalan Pejabat Kerajaan
81000 Kulai
Tel:
(607) 6631 511 / 6632 132
Fax:
(607) 6632 407
MAJLIS DAERAH LABIS
85300 Labis
Tel:
(607) 9251 781
Fax:
(607) 9251 308
MAJLIS DAERAH MERSING
243, Jalan Ibrahim
86800 Mersing
Tel:
(607) 7992 969
Fax:
(607) 7993 975
MAJLIS PERBANDARAN BATU PAHAT
Jalan Pejabat
83000 Batu Pahat
Tel:
(607) 4341 045 / 4341 944
Fax:
(607) 4321 164
MAJLIS DAERAH PONTIAN
Jalan Alfagolf
82000 Pontian
Tel:
(607) 6871 442 / 6870 292
Fax:
(607) 6873 131
MAJLIS PERBANDARAN JOHOR BAHRU
TENGAH
81300 Skudai, Johor Bahru
Tel:
(607) 5561 005 / 5571 730
Fax:
(607) 5568 007
MAJLIS DAERAH SEGAMAT
No 1, Jalan Abdullah
85000 Segamat
Tel:
(607) 9314 455 / 9312 710
Fax:
(607) 9312 712
MAJLIS PERBANDARAN KLUANG
Jalan Pejabat Kerajaan
86000 Kluang
Tel:
(607) 777 1401 / 1402
Fax:
(607) 7713 209
MAJLIS DAERAH SIMPANG RENGGAM
Jalan Pejabat
86200 Simpang Renggam
Tel:
(607) 7551 300 / 7551 303
Fax:
(607) 7556 131 / 7551 302
MAJLIS PERBANDARAN MUAR
Locked Bag 516
84009 Muar
Tel:
(606) 9521 204 / 206
Fax:
(606) 9522 691
MAJLIS DAERAH TANGKAK
P.O. Box 67
84907 Tangkak
Tel:
(606) 9781 261 / 9782 226
Fax:
(606) 9782 670
PIHAKBERKUASA TEMPATAN PASIR GUDANG
L3 – 06, Kompleks Pusat Bandar
81700 Pasir Gudang
Tel:
(607) 2513 720 / 22 / 2514 021
Fax:
(607) 2515 260
MAJLIS DAERAH YONG PENG
Km 1, Jalan Labis
83700 Yong Peng
Tel:
(607) 4671 276 / 4674 276
Fax:
(607) 4671 712
KEDAH
MAJLIS DAERAH BALING
09100 Baling
Tel:
(604) 4701 800
Fax:
(604) 4701 580
MAJLIS DAERAH SIK
08200 Sik
Tel:
(604) 4695 394
Fax:
(604) 4695 448
MAJLIS DAERAH BANDAR BAHARU
09800 Serdang
Tel:
(604) 4077 264
(604) 4078 873
Fax:
MAJLIS DAERAH YAN
06900 Yan
Tel:
(604) 4655 745
(604) 4655 990
Fax:
MAJLIS DAERAH KUBANG PASU
06000 Jitra
Tel:
(604) 9171 901
Fax:
(604) 9174 057
MAJLIS PERBANDARAN ALOR SETAR
Jalan Kolam Air
05675 Alor Setar
Tel:
(604) 7332 499 / 7300 458
(604) 7334 377
Fax:
MAJLIS DAERAH PADANG TERAP
06300 Kuala Nerang
(604) 7866 328
Tel:
Fax:
(604) 7866 639
MAJLIS PERBANDARAN KULIM
09000 Kulim
Tel:
(604) 4906 522
Fax:
(604) 4901 443
MAJLIS PERBANDARAN LANGKAWI
Bandaraya Pelancongan
07000 Kuah
Langkawi
Tel:
(604) 9666 590
Fax:
(604) 9666 158
MAJLIS PERBANDARAN SUNGAI PETANI
Kompleks SP Plaza
Jalan Ibrahim
08000 Sungai Petani
Tel:
(604) 4212 205
(604) 4233 416
Fax:
LOCAL AUTHORITY
Kulim Hi-Tech Park
P.O. Box 28
09000 Kulim
Tel:
(604) 4032 266
Fax:
(604) 4032 277
MAJLIS DAERAH PENDANG
Level 3, Wisma Seri Pendang
06700 Pendang
(604) 7596 077
Tel:
Fax:
(604) 7596 709
Address
278
KELANTAN
MAJLIS DAERAH BACHOK
16300 Bachok
Tel:
(609) 7788 524
Fax:
(609) 7789 533 / 500
MAJLIS DAERAH KUALA KRAI SELATAN
18200 Dabong
Tel
:(609) 9663 345
Fax
:(609) 9667 345
MAJLIS DAERAH PASIR PUTEH
16800 Pasir Puteh
Tel:
(609) 7866 011
Fax:
(609) 7867 011 / 7904 963
MAJLIS DAERAH GUA MUSANG
18300 Gua Musang
Tel:
(609) 9121 235
Fax:
(609) 9121 044 / 669
MAJLIS DAERAH KUALA KRAI UTARA
18000 Kuala Krai
Tel
:(609) 9666 121
Fax
:(609) 9663 284
MAJLIS DAERAH TANAH MERAH
17500 Tanah Merah
Tel:
(609) 9556 026
Fax:
(609) 9556 826
MAJLIS DAERAH JELI
17600 Jeli
Tel:
(609) 9440 023 / 063
Fax:
(609) 9440 007 / 250
MAJLIS DAERAH MACHANG
Pejabat Majlis Daerah Machang
1 & 2 Floor, Bangunan Aked Mdm
Jalan Dato' Hashim
18500 Machang
Tel:
(609) 9751 076
Fax:
(609) 9751 431
MAJLIS DAERAH TUMPAT
16200 Tumpat
Tel:
(609) 7257 285 / 7257 788
Fax:
(609) 7256 919
MAJLIS DAERAH KOTA BHARU
16450 Ketereh, Kota Bharu
Tel:
(609) 7886 112 / 7887 267
Fax:
(609) 7886 031
MAJLIS DAERAH PASIR MAS
17000 Pasir Mas
Tel:
(609) 7909 250
Fax:
(609) 7903 250
MAJLIS PERBANDARAN KOTA BHARU
15000 Kota Bharu
Tel:
(609) 7483 344 / 7483 209
Fax:
(609) 7486 026
MELAKA
MAJLIS BANDARAYA MELAKA BERSEJARAH
Bangunan Graha Makmor
No 1, Lebuh Ayer Keroh
75450 Melaka
Tel:
(606) 2326 411
Fax:
(606) 2325 716
E-Mail: [email protected]
MAJLIS DAERAH JASIN
77000 Jasin
Tel:
(606) 5291 245 / 5291 994
Fax:
(606) 5293 537
MAJLIS PERBANDARAN ALOR GAJAH
JKR No. 2239
78000 Alor Gajah
Tel
:(606) 5562 575
Fax
:(606) 5564 909
MAJLIS DAERAH JELEBU
Kuala Kelewang
71600 Jelebu
Tel:
(606) 6136 479 / 991
Fax:
(606) 6137 515
MAJLIS DAERAH REMBAU
Jalan Dato' Lela Maharaja
71309 Rembau
Tel:
(606) 6851 144
Fax:
(606) 6855 117 / 6852 884
MAJLIS PERBANDARAN PORT DICKSON
71009 Port Dickson
Tel:
(606) 6473 904 / 6474 962
Fax:
(606) 6474 984
MAJLIS DAERAH JEMPOL
721120 Bandar Seri Jempol
Tel:
(606) 4581 233 / 4847
(606) 4585 800
Fax:
MAJLIS DAERAH TAMPIN
73000 Tampin
Tel:
(606) 4411 601
(606) 4413 001
Fax:
MAJLIS DAERAH KUALA PILAH
72000 Kuala Pilah
Tel:
(606) 4814 025
Fax:
(606) 4811 042
MAJLIS PERBANDARAN NILAI
P.O. Box 52
71800 Nilai
Tel:
(606) 7996 200
Fax:
(606) 7997 300
NEGERI SEMBILAN
279
Address
MAJLIS PERBANDARAN SEREMBAN
Jalan Yam Tuan
70990 Seremban
Negeri Sembilan
(606) 7642 944
Tel:
Fax:
(606) 7637 449
PAHANG
MAJLIS DAERAH BENTONG
Jalan Ketari
28700 Bentong
Tel:
(609) 2221 148
Fax:
(609) 2223 729
MAJLIS DAERAH LIPIS
Level 4, Bangunan Lipis Central Point
27200 Kuala Lipis
Tel:
(609) 3121 253
Fax:
(609) 3123 953
MAJLIS DAERAH BERA
28300 Triang
Tel:
(609) 2553 870 / 871
Fax:
(609) 2554 243
MAJLIS DAERAH MARAN
26500 Maran
Tel:
(609) 4771 411 / 412
Fax:
(609) 4771 511
MAJLIS PERBANDARAN KUANTAN
Jalan Tanah Puteh
25100 Kuantan
Tel:
(609) 5121 666 / 5121 555
Fax:
(609) 5130 644
MAJLIS DAERAH CAMERON HIGHLANDS
P.O. Box 66
29007 Tanah Rata
Tel:
(605) 4911 455 / 4912 097
Fax:
(605) 4911 728 / 843
MAJLIS DAERAH PEKAN
266600 Pekan
Tel:
(609) 4221 350
Fax:
(609) 4221 954
MAJLIS PERBANDARAN TEMERLOH
28000 Temerloh
Tel:
(609) 2961 777 / 770
Fax:
(609) 2962 664
MAJLIS DAERAH JERANTUT
27000 Jerantut
Tel:
(609) 2662 205
Fax:
(609) 2661 545 / 2665 513
MAJLIS DAERAH ROMPIN
26800 Kuala Rompin
Tel:
(609) 4146 677 / 688
Fax:
(609) 4146 077
MAJLIS DAERAH RAUB
27600 Raub
Tel:
(609) 3551 175 / 804
Fax:
(609) 3554 270
PERAK
MAJLIS BANDARAYA IPOH
Jalan Sultan Abdul Jalil
30450 Ipoh
Tel:
(605) 2413 733
Fax:
(605) 2537 396 / 2540 144
MAJLIS DAERAH KINTA SELATAN
JKR 163, Jalan Batu
31900 Kampar
Tel:
(605) 4666 004 / 4664 823
Fax:
(605) 4665 136
MAJLIS DAERAH GERIK
Jalan Haji Meor Yahaya
33000 Gerik
Tel:
(605) 7912 305
Fax:
(605) 7912 288
MAJLIS DAERAH KUALA KANGSAR
Jalan Raja Chulan
33000 Kuala Kangsar
Tel:
(605) 7763 199
Fax:
(605) 7761 004
MAJLIS DAERAH HILIR PERAK
Jalan Sekolah
36000 Teluk Intan
Tel:
(605) 6221 299 / 6221 277
Fax:
(605) 6212 446
MAJLIS DAERAH KERIAN
No 1, Wisma Majlis Daerah Kerian
Jalan Padang
34200 Parit Buntar
Tel:
(605) 7163 658
Fax:
(605) 7169 268
MAJLIS DAERAH KINTA BARAT
Jalan Dewangsa
31007 Batu Gajah
Tel:
(605) 3632 020
(605) 3665 930
Fax:
MAJLIS DAERAH LENGGONG
Jalan Alang Iskandar
33400 Lenggong
Tel:
(605) 7677 207
Fax:
(605) 7677 002
MAJLIS DAERAH PENGKALAN HULU
33100 Pengkalan Hulu
Tel:
(604) 4778 224
Fax:
(604) 4778 458
MAJLIS DAERAH PERAK TENGAH
Ground Floor
Kompleks Pentadbiran Daerah Perak Tengah
32600 Seri Iskandar
Tel:
(605) 3712 088
Fax:
(605) 3762 089
MAJLIS DAERAH SELAMA
34100 Selama
Tel:
(605) 8394 201
Fax:
(605) 8394 377
MAJLIS DAERAH TAPAH
Jalan Station
35000 Tapah
Tel:
(605) 4011 326
Fax:
(605) 4012 288
MAJLIS DAERAH TANJUNG MALIM
P.O. Box 59
35900 Tanjung Malim
Tel:
(605) 4490 100
Fax:
(605) 4490 102
MAJLIS PERBANDARAN MANJUNG
Pejabat Majlis Perbandaran Manjung
Jalan Pinang Raja
32040 Seri Manjung
Tel:
(605) 6871 363
Fax:
(605) 6882 102
MAJLIS PERBANDARAN TAIPING
Wisma Perbandaran
Jalan Taming Sari
34000 Taiping
Tel:
(605) 8080 777
Fax:
(605) 8068 957
PERLIS
MAJLIS PERBANDARAN KANGAR
No 192, Jalan Kangar
01000 Kangar
(604) 9762 188 / 9762 688
Tel:
Fax:
(604) 9766 052
Address
280
PULAU PINANG
MAJLIS PERBANDARAN PULAU PINANG
17th Floor, Bangunan Komtar
10000 Penang
Tel:
(604) 2624 400
Fax:
(604) 2626 260
MAJLIS PERBANDARAN SEBERANG PERAI
Jalan Datuk Hj Ahmad Said
12000 Butterworth
Tel:
(604) 3105 500
(604) 3324 913 (Perlesenan &
Perjawatan)
Fax:
(604) 3322 140 / 339
SABAH
DEWAN BANDARAYA KOTA KINABALU
No. 1, Jalan Bandaran
88675 Kota Kinabalu
Tel:
(088) 254 063
Fax:
(088) 219 175 / 233 815
MAJLIS DAERAH KOTA BELUD
P.O. Box 8
89157 Kota Belud
Tel:
(088) 976 529
Fax:
(088) 976 529
MAJLIS DAERAH PENAMPANG
P.O. Box 80
89507 Penampang
Tel:
(088) 711 712
Fax:
(088) 712 588
MAJLIS PERBANDARAN SANDAKAN
P.O. Box 221
90007 Sandakan
Tel:
(089) 273 753
Fax:
(089) 272 112 / 222 964
MAJLIS DAERAH KOTA MARUDU
P.O. Box 129
89100 Kota Marudu
Tel:
(088) 661 323
Fax:
(088) 661 163
MAJLIS DAERAH RANAU
P.O. Box 57
89308 Ranau
Tel:
(088) 876 411
Fax:
(088) 875 542
MAJLIS PERBANDARAN TAWAU
P.O. Box 412
91007 Tawau
Tel:
(089) 772 868
Fax:
(089) 762 267
MAJLIS DAERAH KUALA PENYU
P.O. Box 120
89740 Kuala Penyu
Tel:
(087) 884 248
Fax:
(087) 884 709
MAJLIS DAERAH SEMPORNA
P.O. Box 134
91308 Semporna
Tel:
(089) 785 350
Fax:
(089) 785 484
MAJLIS DAERAH BEAUFORT
P.O. Box 181
89808 Beaufort
Tel:
(087) 211 550
Fax:
(087) 211 539 / 211 519
MAJLIS DAERAH KUNAK
P.O. Box 15
91207 Kunak
Tel:
(089) 851 205
Fax:
(089) 851 398
MAJLIS DAERAH SIPITANG
P.O. Box 28
89857 Sipitang
Tel:
(087) 821 701
Fax:
(087) 821 284
MAJLIS DAERAH BELURAN
P.O. Box 20
90107 Beluran
Tel:
(089) 511 255
Fax:
(089) 511 272
MAJLIS DAERAH LAHAD DATU
P.O. Box 60249
91112 Lahad Datu
Tel:
(089) 881 621
Fax:
(089) 881 832
MAJLIS DAERAH TAMBUNAN
89650 Tambunan
Tel:
(087) 770 126 / 770 127
Fax:
(087) 774 441
MAJLIS DAERAH KENINGAU
P.O. Box 181
89008 Keningau
Tel:
(087) 341 146
Fax:
(087) 339 986
MAJLIS DAERAH NABAWAN
P.O. Box 27
89957 Nabawan Pensiangan
Tel:
(087) 366 194
Fax:
(087) 366 212
MAJLIS DAERAH KINABATANGAN
W.D.T. No. 8
90200 Kinabatangan
Tel:
(089) 560 101
Fax:
(089) 560 100
MAJLIS DAERAH PAPAR
P.O. Box 177
89608 Papar
(088) 912 318 / 911 094
Tel:
Fax:
(088) 913 608
MAJLIS DAERAH TENOM
P.O. Box 114
89907 Tenom
Tel:
(087) 735 553
Fax:
(087) 735 553
MAJLIS DAERAH TUARAN
P.O. Box 580
89208 Tuaran
Tel:
(088) 788 303 / 550
(088) 787 573
Fax:
LEMBAGA BANDARAN KUDAT
P.O. Box 201
89058 Kudat
Tel:
(088) 611 266
Fax:
(088) 613 002
281
Address
SARAWAK
DEWAN BANDARAYA KUCHING UTARA
Bukit Siol, Jalan Semariang
Petra Jaya
93050 Kuching
Tel:
(082) 446 688
Fax:
(082) 446 414
MAJLIS BANDARAYA KUCHING SELATAN
Jalan Padungan
93675 Kuching
Tel:
(082) 242 311
Fax:
(082) 417 372
MAJLIS PERBANDARAN MIRI
Jalan Raja
98000 Miri
Tel:
(085) 433 439 / 502
Fax:
(085) 415 486
MAJLIS PERBANDARAN PADAWAN
Kota Padawan, Pasar Batu 10
Jalan Penrissen
93250 Kuching
Tel:
(082) 615 566
Fax:
(082) 611 832 / 612 888
MAJLIS PERBANDARAN SIBU
No 1, Jalan Sukan
P.O. Box 557
96000 Sibu
Tel:
(084) 333 411
Fax:
(084) 320 240 / 336 922
MAJLIS DAERAH BAU
94000 Bau
Tel:
(082) 763 128
Fax:
(082) 763 545
MAJLIS DAERAH BETONG
Bangunan Kubu Rentap
95700 Betong
Tel:
(083) 472 124 / 948
Fax:
(083) 472 192
MAJLIS DAERAH DALAT & MUKAH
Jalan Kubu
P.O. Box 68
96400 Mukah
Tel:
(084) 871 622 / 3
(084) 871 041
Fax:
MAJLIS DAERAH KANOWIT
Jalan Kubu
P.O. Box 1
96707 Kanowit
Tel:
(084) 752 093
Fax:
(084) 752 695
MAJLIS DAERAH KAPIT
P.O. Box 57
96800 Kapit
Tel:
(084) 796 266
Fax:
(084) 796 323
MAJLIS DAERAH LAWAS
P.O. Box 80
89950 Lawas
Tel:
(085) 284 001
Fax:
(085) 285 485 / 284 553
MAJLIS DAERAH LIMBANG
P.O. Box 390
98708 Limbang
Tel:
(085) 211 288
Fax:
(085) 212 577
MAJLIS DAERAH LUAR BANDAR SIBU
Jalan Bujang Suntong
Peti Surat 1318
96008 Sibu
Tel:
(084) 336 077 / 334 413
Fax:
(084) 324 694
MAJLIS DAERAH LUBOK ANTU
Jalan Penghulu Imong Anak Awan
95800 Engkilili
Bahagian Sri Aman
Tel:
(083) 563 015
Fax:
(083) 563 144
MAJLIS DAERAH LUNDU
94500 Lundu
Tel:
(082) 735 501 / 735 729
Fax:
(082) 735 035
MAJLIS DAERAH MARADONG & JULAU
Jalan Mahkamah
96507 Bintangor
Tel:
(084) 693 232
Fax:
(084) 693 973
MAJLIS DAERAH MARUDI
Peti Surat 374, Marudi
98058 Baram
(085) 755 755
Tel:
Fax:
(085) 755 336
MAJLIS DAERAH MATU & DARO
96250 Matu
Tel:
(084) 832 233
Fax:
(084) 832 343
MAJLIS DAERAH SAMARAHAN
94300 Kota Samarahan
Tel:
(082) 671 023
Fax:
(082) 671 342
MAJLIS DAERAH SARATOK
P.O. Box 73
95400 Saratok
Tel:
(083) 436 104
Fax:
(083) 436 511
MAJLIS DAERAH SARIKEI
Jalan Nyelong
96100 Sarikei
Tel:
(084) 651 201
Fax:
(084) 658 623
MAJLIS DAERAH SERIAN
No 1, Jalan Bunga Tanjung
94700 Serian
Tel:
(082) 874 154 / 155
Fax:
(082) 874 799
MAJLIS DAERAH SIMUNJAN
Gunung Ngen New Service Centre
94800 Simunjan
Tel:
(082) 803 610 / 622
Fax:
(082) 803 785
MAJLIS DAERAH SRI AMAN
Peti Surat 78
95000 Sri Aman
Tel:
(083) 322 072
Fax:
(083) 320 829
MAJLIS DAERAH SUBIS
98150 Bekenu
Tel:
(085) 719 018
Fax:
(085) 719 527
LEMBAGA KEMAJUAN BINTULU
Wisma Bintulu
No 1, Jalan Kidurong
P.O. Box 55
97007 Bintulu
Tel:
(086) 332 011
(086) 332 255
Fax:
Address
282
SELANGOR
MAJLIS BANDARAYA SHAH ALAM
Tingkat 1, Wisma MBSA
40000 Shah Alam
Tel:
(603) 5510 5133
Fax:
(603) 5510 8010 / 5512 4414
MAJLIS PERBANDARAN AMPANG JAYA
Menara MPAJ
Jalan Pandan Utama
Pandan Indah
55100 Kuala Lumpur
Tel:
(603) 4296 8000
Fax:
(603) 4296 8060
MAJLIS PERBANDARAN KAJANG
Jalan Semenyih
43000 Kajang
Tel:
(603) 8737 7899
Fax:
(603) 8737 7897
MAJLIS PERBANDARAN KLANG
Bangunan Sultan Alam Shah
Jalan Perbandaran
41675 Klang
Tel:
(603) 3371 6044
Fax:
(603) 3372 0344
MAJLIS PERBANDARAN PETALING JAYA
Jalan Yong Shook Lin
46675 Petaling Jaya
Tel:
(603) 7956 3544
Fax:
(603) 7958 6491 / 7957 5476
MAJLIS DAERAH KUALA LANGAT
Jalan Morib
42700 Banting
Tel:
(603) 3187 2825 / 732
Fax:
(603) 3187 9304
MAJLIS PERBANDARAN SELAYANG
Persiaran 3, Bandar Baru Selayang
68100 Batu Caves
Tel:
(603) 6120 6142
Fax:
(603) 6138 8933
MAJLIS DAERAH KUALA SELANGOR
45000 Kuala Selangor
Tel:
(603) 3289 1439 / 2075
Fax:
(603) 3289 1101
MAJLIS PERBANDARAN SUBANG JAYA
Persiaran Perpaduan
Jalan USJ5
47610 Subang Jaya
Tel:
(603) 8026 3131
Fax:
(603) 5637 6585 / 5637 6570
MAJLIS DAERAH HULU SELANGOR
Jalan Bukit Kerajaan
44000 Kuala Kubu Baru
Hulu Selangor
Tel:
(603) 6064 1331
(603) 6064 3991
Fax:
MAJLIS DAERAH SABAK BERNAM
45300 Sungai Besar
Tel:
(603) 3224 1655
Fax:
(603) 3224 2766
MAJLIS DAERAH SEPANG
1st Floor, Bangunan Tun Aziz
Salak Tinggi
43900 Sepang
Tel:
(603) 8706 1016 / 1090
Fax:
(603) 8706 1971
TERENGGANU
MAJLIS PERBANDARAN KUALA TERENGGANU
4 – 8 Floor, Menara Permint
Jalan Sultan Ismail
Tel:
(609) 6261 111
Fax:
(609) 6226 570
MAJLIS PERBANDARAN KEMAMAN
Jalan Air Putih
24000 Chukai
Tel:
(609) 8597 777
Fax:
(609) 8595 455
MAJLIS DAERAH BESUT
22200 Besut
Tel:
(609) 6956 388 / 389
Fax:
(609) 6956 199
283
Address
MAJLIS DAERAH DUNGUN
Jalan Yahya Ahmad
23000 Dungun
Tel:
(609) 8481 931
Fax:
(609) 8483 210
MAJLIS DAERAH HULU TERENGGANU
21700 Kuala Berang
Hulu Terengganu
Tel:
(609) 6811 466 / 149
Fax:
(609) 6811 655
MAJLIS DAERAH MARANG
21600 Marang
Tel:
(609) 6182 366 / 368
Fax:
(609) 6181 963 / 6182 490
MAJLIS DAERAH SETIU
Wisma Majlis Daerah Setiu
Bandar Permaisuri
22100 Setiu
Tel:
(609) 6099 377 / 434 / 757
Fax:
(609) 6099 367
THE FIRE AND RESCUE DEPARTMENT OFFICES
JOHOR
Jalan Larkin
80648 Johor Bahru
Tel:
(607) 224 3444
Fax:
(607) 224 6724
Website: www.bombajh.gov.my
KEDAH
05200 Alor Setar
Kedah
Tel:
(604) 7344 444
Fax:
(604) 7343 868
KELANTAN
Jalan Long Yunus
15200 Kota Bharu
Tel:
(609) 7484 444
Fax:
(609) 7457 308
E-mail:
[email protected]
MELAKA
Kompleks Ibupejabat Fire & Rescue
Jalan Tun Hamzah
75450 Bukit Katil
Tel:
(606) 231 8559
Fax:
(606) 231 9157
Website: jabatanbombadanpenyelamat
melaka.my.wiie.net
NEGERI SEMBILAN
Jalan Zaaba
70100 Seremban
Tel:
(606) 7624 444
Fax:
(606) 7627 405
Website: www.jbpmns.gov.my
PAHANG
Jalan Bukit Ubi
25200 Kuantan
Tel:
(609) 5135 544
Fax:
(609) 5142 775
SARAWAK
Jalan Setia Raya, Labuan Jaya
93350 Kuching
Tel:
(6082) 412 994
Fax:
(6082) 369 646
PERAK
Jalan Kompleks Sukan
30648 Ipoh
Tel:
(605) 5474 444
Fax:
(605) 5496 909
SELANGOR
Persiaran Sultan, Seksyen 15
40648 Shah Alam
Selangor
Tel:
(603) 5519 4444
Fax:
(603) 5510 2324
PERLIS
5th Floor, Bangunan Persekutuan Baru
Persiaran Jubli Emas
01000 Kangar
Tel:
(604) 9778 827
Fax:
(604) 9776 069
TERENGGANU
Jalan Kemajuan, Bukit Kecil
Tel:
(609) 6234 444
Fax:
(609) 6229 009
Website: www.bombatrg.gov.my
PULAU PINANG
Jalan Perusahaan
13600 Perai
Penang
Tel:
(604) 3984 444
Fax:
(604) 3971 984
WILAYAH PERSEKUTUAN
Jalan Maharajalela
50648 Kuala Lumpur
Tel:
(603) 2148 4444
Fax:
(603) 2145 1625
SABAH
Jalan Sembulan
Locked Bag 2045
88999 Kota Kinabalu
Tel:
(6088) 211 837
Fax:
(6088) 223 994
WILAYAH PERSEKUTUAN LABUAN
Jalan Tun Mustapha
P.O. Box 289
Tel:
(6087) 481 230
Fax:
(6087) 415 932
Website: www.bombalbu.gov.my
Address
284
PHARMACY SERVICES OFFICES
Head Office
Director of Pharmacy Services
Pharmacy Services Division
Ministry of Health Malaysia
Locked Bag No. 924
Post Office Jalan Sultan
46790 PETALING JAYA
Tel:
03-79682200
Fax:
03-79682222
Web site:
www.pharmacy.gov.
my
Email: [email protected]
Deputy Director of Health (Pharmacy)
Federal Territory Kuala Lumpur
Federal Territory Health Department
Jalan Cenderasari
50590 KUALA LUMPUR
Tel:
Perlis State
4th Floor KWSP Building
Jalan Bucket Lagi
01000 KANGAR
Kedah State
Lorong Penjara
Off Jalan Sultanah
05250 ALOR SETAR
37th Floor KOMTAR
10590 PULAU PINANG
Pharmacy Enforcement Unit of Penang
Jalan Residensi
10990 PULAU PINANG
Perak State
3rd Avenue, Greentown
30450 1POH
Pharmacy Services Division
Selangor Health Department
15th Floor, Wisma MPSA
40000 SHAH ALAM
285
Address
Fax:
03-26940701 samb
226/131
03-26938776
Tel:
Fax:
04-9767336
04-9765033
Tel:
Fax:
04-7325868
04-7307313
Tel:
Fax:
04-2625533
04-2613508
Tel:
Fax:
04-2289346
04-2280314
Tel:
Fax:
05-2555994
05-2532734
Head Office
Negeri Sembilan State
Jalan Lee Sam
70590 SEREMBAN
Tel:
Fax:
06-7625231
06-7646148
Melaka State
6th Floor, Wisma Persekutuan
Jalan Hang Tuah
75300 MELAKA
Tel:
Fax:
06-2828344
06-2839233
Johor State
No. 10-2, 10th Floor Menara Srawak Enterprise
5 Jalan Bucket Meldrum
80300 JOHOR BAHRU
Tel:
Fax:
07-2276800
07-2236146
Pahang State
Jalan Gambut
25000 KUANTAN
Tel:
Fax:
09-5551366
09-5526692
Terengganu State
Jalan Sultan Mahmud
P.O. Box 131
20710 KUALA TERENGGANU
Tel:
Fax:
09-6222627
09-6227486
Kelantan State
Jalan Bayam
15590 KOTA BHARU
Tel:
Fax:
09-7483288
09-7431175
Pharmacy Enforcement of Kelantan
Lot 125-130
Jalan Maktab
16100 PENGKALAN CHEPA
Tel:
Fax:
09-7730586
09-7730196
Sabah State
1st Floor, Rumah Persekutuan
Jalan Mat Salleh
88590 KOTA KINABALU
Tel:
Fax:
088-257258
088-223024
Address
286
Head Office
Pharmacy Enforcement of Sabah
9th Floor, Block D, KWSP Building
Jalan Karamunsing
P.O. Box 19607
88806 KOTA KINABALU
Tel:
Fax:
088-231609
088-245998
Sarawak State
Jalan Tun Abang Haji Openg
93590 KUCHING
Tel:
Fax:
082-256586
082-257552
FREE ZONES (GAZETTED UP TO
AUGUST 2000)
FREE INDUSTRIAL ZONE
1.
Mukim of Plentong, Johor Bahru (Pasir Gudang Johor)
2.
Mukim of Pringgit, Central District of Malacca
3.
Tanjung Keling, Mukim of Tanjung Keling, Central District of Malacca
4.
Mukim of Pringgit and Bukit Baru, Central District of Malacca
5.
Mukim of Hulu Kinta, District of Kinta, Perak
6.
Telok Panglima Garang, District of Kuala Langat, Selangor
7.
Mukim of Ulu Kelang, District of Gombak, Selangor
8.
Mukim of Damansara, District of Klang, Selangor
9.
Prai, Central District of Seberang Prai, Mukim 1, Penang
10. Bayan Lepas, South West District, Mukim 12, Penang
11. Batu Berendam, Mukim of Bachang, Central District of Malacca
12. Kinta, Mukim of Hulu Kinta, District of Kinta, Perak
13. Mukim of Sungai Karang, District of Kuantan, Pahang
14. Sama Jaya, Kuching, Sarawak
287
Address
FREE COMMERCIAL ZONE
1.
Mukim of Plentong, District of Johor Bahru (Pasir Gudang Johor)
2.
Duty Free Area, Pengkalan Kubor (Trading)
3.
Bukit Kayu Hitam, Kedah (Trading)
4.
Mukim Kapar, District of Klang, Selangor
5.
West Port, Pulau Indah, Mukim of Klang, District of Klang, Selangor
6.
Deep Water Wharf, Section 4, City of Butterworth, District of North Seberang
Perai, Penang
7.
Mukim 12, District of South, East, Penang
8.
Bukit Kayu Hitam Town and Mukim of Sungai Laka, District of Kubang Pasu,
Kedah
9.
Duty Free Area, Stulang Laut, Johror Bahru, Johor
10. Kuala Lumpur International Airport, Sepang, Selangor
11. Mukim of Tanjung Kupang, District of Johor Bahru, Johor
Address
288

the location

Transcription

Similar documents

the program brochure

Citrawarna Malaysia

1998 BCP/Wheelabrator Pass Thru Shotblast M

electrical products

Bali Concierge 2014 Part 2

Brief - Juwita Suwito

Colonial Co-operative Bank

The meeco Group

catering rating (cr)

CYBERJAYA