Table of Contents (Display details)

• Fiscal Incentives 
• PART I Preliminary
  • 1 Short title
  • 2 Interpretation
  • 3 Computation of local value added
  • 4 Determination of value of content of component
  • 5 Non-resident
  • 6 Declaration of approved product
  • 7 Declaration of approved enterprise
  • 8 Applications for approval
  • 9 Objections to proposals to approve a product or enterprise
  • 10 Minister to have absolute discretion in respect of approval
  • 11 Classification of enterprises
  • 11A Extension of period of benefit contingent upon new investment by approved enterprise
  • 11B Extension of period of benefit based on production of new products
  • 11C Expiration of tax holiday not a bar to grant of additional period
• PART II Provisions relating to Income Tax
  • 12 Exemption from income tax
  • 13 Benefits for enterprise engaged in highly capital-intensive industry
  • 14 Depreciation allowance
  • 15 Deduction for capital expenditure
  • 16 Set off
  • 17 Losses carried forward for purpose of set-off
  • 18 Dividends
  • 19 Interest
• PART III [Spent]
  • 20 Spent...
• PART IV Provisions relating to Customs Duty
  • 21 Licence to import
  • 22 Record and inspection of articles
  • 23 Restriction on disposal of articles
• PART V Miscellaneous
  • 24 Delay of construction or manufacture
  • 25 Revocation of order
  • 26 Restriction on use of factory
  • 27 Appraisal of performance of enterprise
  • 28 Transfer of status of approved enterprise
  • 29 Regulations
  • 30 Publication in Official Gazette
  • 31 Savings