Pusat Tenaga Malaysia - SEDA

AddressKEMENTERIAN TENAGA, TEKNOLOGIHIJAU DAN AIRBlok E 4/5, Kompleks Kerajaan EPusat Pentadbiran Kerajaan Persekutuan62668 PutrajayaMalaysiaTel: 603 8883 6000Fax: 603 8889 1335Website: www.kettha.gov.myWith contributions from:KEMENTERIAN KEWANGANWebsite: www.treasury.gov.myKASTAM DIRAJA MALAYSIA,Website: www.customs.gov.myLEMBAGA HASIL DALAM NEGERIWebsite: www.hasil.gov.mySURUHANJAYA TENAGAWebsite: www.st.gov.myMALAYSIAN INDUSTRIALDEVELOPMENT AUTHORITYWebsite: www.mida.gov.myCompiled by:PUSAT TENAGA MALAYSIANo. 2, Jalan 9/10Persiaran Usahawan, Seksyen 943650 Bandar Baru BangiSelangor Darul EhsanWebsite: www.ptm.org.mySEP 2009Table of Contents1. Introduction 22. Purpose of Handbook 23. Definitions 24. Fiscal Incentives for Renewable Energy (RE) 34.1 Eligibility for RE Incentives 34.2 Types of Incentives for RE 44.2.1 Pioneer Status (PS) 44.2.2 Investment Tax Allowance (ITA) 44.2.3 Eligible Activities for PS and ITA 44.2.4 Import Duty and Sales Tax Exemption 55. Fiscal Incentives for Energy Efficiency (EE) 55.1 Eligibility for EE Incentives 55.2 Types of Incentives for EE 65.2.1 Pioneer Status (PS) 65.2.2 Investment Tax Allowance (ITA) 65.2.3 Eligible Activities for PS and ITA 65.2.4 Import Duty and Sales Tax Exemption 66. Choice of Optimum Incentives 76.1 Eligibility for PQ Incentives 76.2 Types of Incentives for PQ 77. Application Process for RE and EE Incentives 77.1 Third Party Distributors for Import Dutyand Sales Tax Exemption 88. Conclusions 9Annex 1: Calculations for ITA benefits 10Annex 2: Extracts from Budget 2009 15Annex 3: MIDA Guidelines 17Annex 4: ST Guidelines 251