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3: Tax Incentives for The East Coast Economic Region (ECER) - Tax Exemption




1. The East Coast Economic Region (ECER) was formed in 2007 with the launch of the ECER Master Plan by the Federal Government.


2. The formation of ECER was intended to accelerate economic growth and ensure equitable distribution of wealth across the country, in line with national aspirations to become a high-income developed nation by 2020.


3. As a result, the government has provided tax incentives for the ECER


4. In recent weeks, the Malaysian government published Five pieces of subsidiary legislation to extend the deadline to apply for incentives in the ECER from the previous deadline of December 2020 to the new date of December 2022:-


👉 Income Tax (Exemption) (No. 4) 2016 (Amendment) Order 2022 [P.U.(A) 88/2022]


👉 Income Tax (Exemption) (No. 5) 2016 (Amendment) Order 2022 [P.U.(A) 89/2022]


👉 Income Tax (Exemption) (No. 6) 2016 (Amendment) Order 2022 [P.U.(A) 90/2022]


👉 Income Tax (Exemption) (No. 7) 2016 (Amendment) Order 2022 [P.U.(A) 91/2022]


👉 Income Tax (Exemption) (No. 8) 2016 (Amendment) Order 2022 [P.U.(A) 92/2022]


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5. A qualifying person is exempt from paying income tax for ten consecutive years on statutory income derived from a qualifying activity under the Income Tax (Exemption) (No. 6) Order 2016 ('P.U.(A) 159/2016'), provided that the provisions of paragraphs 5A and 6 of P.U.(A) 159/2016 are adhered to, and the qualifying activity is carried out in The East Coast Economic Region (ECER)


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1. 东海岸经济区(ECER)于2007年随着联邦政府推出东海岸经济区总体规划而成立。


2. 组建东海岸经济区的目的是为了加速经济增长,确保全国财富的公平分配,以符合国家在2020年成为高收入发达国家的愿望。


3. 因此,政府为东海岸经济区提供了税收激励措施


4. 几周前,马来西亚政府在宪报颁布了5项附属立法,将申请东海岸经济区 (ECER) 税收优惠措施的截止日期从之前的 2020 年 12 月延长至 2022 年 12 月:-


👉 2016年所得税(豁免)(第4号) 2022年(修正)指令 [P.U.(A)88/2022]


👉 2016年所得税(豁免)(第5号) 2022年(修正)指令 [P.U.(A)89/2022]


👉 2016年所得税(豁免)(第6号) 2022年(修正)指令 [P.U.(A)90/2022]


👉 2016年所得税(豁免)(第7号) 2022年(修正)指令 [P.U.(A)91/2022]


👉 2016年所得税(豁免)(第8号) 2022年(修正)指令 [P.U.(A)92/2022]



5. 2016年所得税(豁免)(第6号) 指令 (“P.U. (A) 159/2016“) 规定,只要遵守 P.U. (A) 159/2016 第5A和6段的规定,并且该合格活动是在东海岸经济区 (ECER) 进行的,合格的人士可以连续十年免交所得税。


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