{"id":7497,"date":"2018-10-15T19:44:07","date_gmt":"2018-10-15T11:44:07","guid":{"rendered":"http:\/\/www.seda.gov.my\/policies\/other-related-fiscal-incentives\/"},"modified":"2022-10-27T15:02:41","modified_gmt":"2022-10-27T07:02:41","slug":"insentif-fiskal-lain-yang-berkaitan","status":"publish","type":"page","link":"https:\/\/www.seda.gov.my\/ms\/polisi\/insentif-fiskal-lain-yang-berkaitan\/","title":{"rendered":"Insentif Fiskal Lain Yang Berkaitan"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_section][vc_row dfd_row_config=&#8221;full_width_content&#8221; row_custom_paddings=&#8221;yes&#8221; row_columns_paddings=&#8221;40&#8243; dfd_row_responsive_enable=&#8221;dfd-row-responsive-enable&#8221; responsive_styles=&#8221;padding_left_mobile:40|padding_right_mobile:40&#8243;][vc_column col_shadow=&#8221;box_shadow_enable:disable|shadow_horizontal:0|shadow_vertical:15|shadow_blur:50|shadow_spread:0|box_shadow_color:rgba(0%2C0%2C0%2C0.35)&#8221; col_shadow_hover=&#8221;box_shadow_enable:disable|shadow_horizontal:0|shadow_vertical:15|shadow_blur:50|shadow_spread:0|box_shadow_color:rgba(0%2C0%2C0%2C0.35)&#8221;][vc_row_inner][vc_column_inner][dfd_heading subtitle=&#8221;&#8221; content_alignment=&#8221;text-left&#8221; enable_delimiter=&#8221;&#8221; title_font_options=&#8221;tag:h2&#8243; subtitle_font_options=&#8221;tag:div&#8221;]<strong>INSENTIF KEWANGAN BAGI TEKNOLOGI HIJAU SEBAGAIMANA YANG DIUMUMKAN DI BAWAH BAJET 2020<\/strong>[\/dfd_heading][dfd_spacer screen_wide_spacer_size=&#8221;20&#8243; screen_normal_resolution=&#8221;1024&#8243; screen_tablet_resolution=&#8221;800&#8243; screen_mobile_resolution=&#8221;480&#8243;][vc_column_text]<\/p>\n<h4>Pelanjutan Elaun Cukai Pelaburan Hijau (GITA) &amp; Pengecualian Cukai Pendapatan bagi Perkhidmatan Teknologi Hijau (GITE) sehingga 2023<\/h4>\n<p><span data-contrast=\"auto\">Kerajaan telah mengumumkan lanjutan tempoh galakan cukai <\/span><i><span data-contrast=\"auto\">Green Investment Tax Allowance (GITA)<\/span><\/i><span data-contrast=\"auto\"> bagi pembelian aset teknologi hijau dan<\/span><i><span data-contrast=\"auto\"> Green Income Tax Exemption (GITE)<\/span><\/i><span data-contrast=\"auto\"> bagi perkhidmatan teknologi hijau sehingga tahun 2023.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1184\">\n<tbody>\n<tr>\n<td data-celllook=\"69905\">\n<p><b><span data-contrast=\"auto\">DESKRIPSI<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<\/td>\n<td data-celllook=\"69905\">\n<p><b><span data-contrast=\"auto\">VERSI\u00a0<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<\/td>\n<td data-celllook=\"69905\">\n<p><b><span data-contrast=\"auto\">MUAT TURUN<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"4369\">\n<p><i><span data-contrast=\"none\">GREEN TECHNOLOGY TAX INCENTIVE GUIDELINES<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><i><span data-contrast=\"none\">GREEN INVESTMENT TAX ALLOWANCE (GITA) AND GREEN INCOME TAX EXEMPTION (GITE)<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<\/td>\n<td data-celllook=\"4369\">\n<p><span data-contrast=\"auto\">21.03.2022<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<\/td>\n<td data-celllook=\"4369\">\n<p><a href=\"https:\/\/www.mgtc.gov.my\/wp-content\/uploads\/2022\/07\/REC-GTGT-007-GUIDELINES-FOR-GREEN-TECHNOLOGY-TAX-INCENTIVE-GITAGITE.pdf\"><span data-contrast=\"none\">LINK<\/span><\/a><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b><span data-contrast=\"auto\">GALAKAN CUKAI <\/span><\/b><b><i><span data-contrast=\"auto\">GREEN INCOME TAX EXEMPTION (GITE) SOLAR LEASING<\/span><\/i><\/b><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Skop bagi GITE juga telah diperluaskan kepada syarikat yang memberi perkhidmatan pajakan solar di bawah Skim Pemeteran Tenaga Bersih (NEM) melalui syarikat yang berdaftar sebagai <\/span><i><span data-contrast=\"auto\">Registered Solar PV Investor (RPVI)<\/span><\/i><span data-contrast=\"auto\"> di bawah SEDA Malaysia.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Selaras dengan pengumuman tersebut, SEDA Malaysia melalui <\/span><i><span data-contrast=\"auto\">Malaysian Investment Development Authority<\/span><\/i><span data-contrast=\"auto\"> (MIDA) dengan sukacitanya ingin memaklumkan bahawa permohonan bagi galakan cukai <\/span><i><span data-contrast=\"auto\">GITE Solar Leasing<\/span><\/i><span data-contrast=\"auto\"> telah dibuka sehingga <\/span><b><span data-contrast=\"auto\">31 Disember 2023<\/span><\/b><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1184\">\n<tbody>\n<tr>\n<td data-celllook=\"69905\">\n<p><b><span data-contrast=\"auto\">DESKRIPSI<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<\/td>\n<td data-celllook=\"69905\">\n<p><b><span data-contrast=\"auto\">VERSI\u00a0<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<\/td>\n<td data-celllook=\"69905\">\n<p><b><span data-contrast=\"auto\">MUAT TURUN<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"4369\">\n<p><i><span data-contrast=\"none\">GUIDELINES ON APPLICATION FOR INCENTIVE AND\/OR EXPATRIATE POSTS FOR GREEN TECHNOLOGY (GT)<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<\/td>\n<td data-celllook=\"4369\">\n<p><span data-contrast=\"none\">23.08.2021<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<\/td>\n<td data-celllook=\"4369\">\n<p><a href=\"https:\/\/www.mida.gov.my\/wp-content\/uploads\/2021\/12\/Guideline-Green-Technology-Incentive-as-at-02122021.pdf\"><i><span data-contrast=\"none\">LINK<\/span><\/i><\/a><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"4369\">\n<p><i><span data-contrast=\"auto\">APPLICATION TO MIDA FOR GITE SOLAR LEASING\u00a0<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<\/td>\n<td data-celllook=\"4369\">\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<\/td>\n<td data-celllook=\"4369\">\n<p><a href=\"https:\/\/investmalaysia.mida.gov.my\/EIP\/InvestMalaysia.aspx\"><i><span data-contrast=\"none\">LINK<\/span><\/i><\/a><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"4369\">\n<p><i><span data-contrast=\"auto\">TECHNICAL VERIFICATION FROM SEDA MALAYSIA FOR GITE SOLAR LEASING<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<ul style=\"list-style-type: circle\">\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><i><span data-contrast=\"auto\">PRE-REQUISITE APPLICATION\u00a0<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><i><span data-contrast=\"auto\">APPLICATION FOR THE DETERMINATION OF EFFECTIVE DATE\u00a0<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><i><span data-contrast=\"auto\">ANNUAL VERIFICATION<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<\/ul>\n<\/td>\n<td data-celllook=\"4369\">\n<p><span data-contrast=\"auto\">1\/01.10.2022<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<\/td>\n<td data-celllook=\"4369\">\n<p><a href=\"https:\/\/www.seda.gov.my\/wp-content\/uploads\/2022\/10\/DECLARATION-FOR-GITE-SOLAR-LEASING-APPLICATION.pdf\">DECLARATION FORM<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:300}\">\u00a0<\/span><i><span data-contrast=\"auto\">*Nota: Mana-mana syarikat yang telah mengeluarkan inbois pertama sebelum membuat permohonan kepada MIDA adalah tidak layak untuk dipertimbangkan pemberian galakan cukai GITE Solar Leasing. Namun, mana-mana syarikat yang telah mengeluarkan inbois pertama bermula <\/span><\/i><b><i><span data-contrast=\"auto\">1 Januari 2022<\/span><\/i><\/b><i><span data-contrast=\"auto\">, sebelum mengemukakan permohonan kepada MIDA, akan diberi <\/span><\/i><b><i><span data-contrast=\"auto\">pengecualian khas<\/span><\/i><\/b><i><span data-contrast=\"auto\"> untuk dipertimbangkan pemberian galakan cukai GITE Solar Leasing. Pengecualian khas ini hanya terpakai kepada permohonan yang diterima oleh pihak MIDA sebelum <\/span><\/i><b><i><span data-contrast=\"auto\">19 Disember 2022<\/span><\/i><\/b><i><span data-contrast=\"auto\">.<\/span><\/i><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:300}\">\u00a0<\/span><\/p>\n<h4><strong>Skim Kewangan Teknologi Hijau 2.0 (GTFS 2.0)<\/strong><\/h4>\n<p>GTFS merupakan satu skim kewangan untuk pelabur-pelabur yang mendapat sokongan kerajaan dan menawarkan kadar subsidi 2% p.a. faedah\/untung untuk tujuh tahun pertama dan 60% jaminan kerajaan bagi kos komponen hijau kepada institusi kewangan.<\/p>\n<p>Untuk mendapatkan maklumat lanjut, sila lawati :\u00a0<a href=\"https:\/\/www.gtfs.my\/\">https:\/\/www.gtfs.my\/<\/a><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][dfd_spacer screen_wide_spacer_size=&#8221;200&#8243; screen_normal_resolution=&#8221;1024&#8243; screen_tablet_resolution=&#8221;800&#8243; screen_mobile_resolution=&#8221;480&#8243;][\/vc_column][\/vc_row][\/vc_section]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_section][vc_row dfd_row_config=&#8221;full_width_content&#8221; row_custom_paddings=&#8221;yes&#8221; row_columns_paddings=&#8221;40&#8243; dfd_row_responsive_enable=&#8221;dfd-row-responsive-enable&#8221; responsive_styles=&#8221;padding_left_mobile:40|padding_right_mobile:40&#8243;][vc_column col_shadow=&#8221;box_shadow_enable:disable|shadow_horizontal:0|shadow_vertical:15|shadow_blur:50|shadow_spread:0|box_shadow_color:rgba(0%2C0%2C0%2C0.35)&#8221; col_shadow_hover=&#8221;box_shadow_enable:disable|shadow_horizontal:0|shadow_vertical:15|shadow_blur:50|shadow_spread:0|box_shadow_color:rgba(0%2C0%2C0%2C0.35)&#8221;][vc_row_inner][vc_column_inner][dfd_heading subtitle=&#8221;&#8221; content_alignment=&#8221;text-left&#8221; enable_delimiter=&#8221;&#8221; title_font_options=&#8221;tag:h2&#8243; subtitle_font_options=&#8221;tag:div&#8221;]INSENTIF KEWANGAN BAGI TEKNOLOGI HIJAU SEBAGAIMANA YANG DIUMUMKAN DI BAWAH BAJET 2020[\/dfd_heading][dfd_spacer screen_wide_spacer_size=&#8221;20&#8243; screen_normal_resolution=&#8221;1024&#8243; screen_tablet_resolution=&#8221;800&#8243; screen_mobile_resolution=&#8221;480&#8243;][vc_column_text] Pelanjutan Elaun<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":7475,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/www.seda.gov.my\/ms\/wp-json\/wp\/v2\/pages\/7497"}],"collection":[{"href":"https:\/\/www.seda.gov.my\/ms\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.seda.gov.my\/ms\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.seda.gov.my\/ms\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.seda.gov.my\/ms\/wp-json\/wp\/v2\/comments?post=7497"}],"version-history":[{"count":0,"href":"https:\/\/www.seda.gov.my\/ms\/wp-json\/wp\/v2\/pages\/7497\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.seda.gov.my\/ms\/wp-json\/wp\/v2\/pages\/7475"}],"wp:attachment":[{"href":"https:\/\/www.seda.gov.my\/ms\/wp-json\/wp\/v2\/media?parent=7497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}