Small-scale
manufacturing companies incorporated in Malaysia with
shareholders' funds not exceeding RM500,000 and having
Malaysian equity of at least 60% are eligible for pioneer
status incentive with an income tax exemption of 100%
of the statuting income for a period of 5 years; or investment
tax Allowanle of 60% on the qualifying capital expenditure
incurred within five years and can be offset against 100%
of the statuting income for each year of assesment
