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よくあるご質問

 

A 一般的なご質問
投資家はMIDAからどのようなサポートを受けられるのでしょうか

MIDA offers the following assistance to investors:

  1. Direct consultation and co-operation with relevant agencies at both the Federal and State levels in matters such as:
    • Securing infrastructural facilities, including land, factory sites, electricity and water supplies, telecommunication and others,
    • Expediting approvals relating to Building Plans, Certificate of Fitness and Business Licences
  2. To handhold and assist investors in obtaining all necessary approvals for projects until they are operational
  3. To extend support to existing companies in planning expansion, diversification and other reinvestment of their projects
  4. To facilitate visits and site investigations and supply chain infrastructures.

To further enhance MIDA's role in assisting investors, senior representatives from key government agencies are based at MIDA's Headquarters in Kuala Lumpur to advise investors on government policies and procedures. These representatives include officials from the Department of Labour, Immigration Department, Royal Malaysian Customs, Department of Environment, Department of Occupational, Safety and Health, Tenaga Nasional Berhad and Telekom Malaysia Berhad.

MIDAはどのような申請を審査するのでしょうか

MIDA evaluates the following applications:

  • Manufacturing Licence under the Industrial Coordination Act, 1975
  • Incentives
  • Exemption from Custom Duties
  • Expatriate posts
  • Status for regional establishments
  • Status for R&D company
新・拡大・多角化プロジェクトにはどのような出資規制があるのでしょうか

Effective from 17 June 2003, foreign investors can now hold 100% equity for all investments in new projects, as well as expansion or diversification projects by existing companies in the manufacturing sectors, irrespective of the level of exports.

受けられるのでしょうか。

MIDA has established an online facility, Enterprise Connect or E-Connect, to assist and facilitate business matching services. The E-Connect provides an opportunity for local and foreign investors seeking joint-venture partners in Malaysia, undertaking contract manufacturing or technical collaboration.

Registered members will be able to conduct customized searches for business partners based on their specific requirements that match their interest. The registration is free of charge. To be a member of the E-Connect, the applicant is required to submit the application on-line via the E-Connect section at MIDA's web site. In addition to E-Connect, MIDA will also assist in proposing relevant companies / investors.

投資家はワン・ストップ・センターとして機能するMIDAからどのようなサポートを

To further enhance MIDA's role of assisting investors, senior representatives from key agencies are stationed at MIDA's headquarters in Kuala Lumpur to advise investors on government policies and procedures. These representatives include officials from the Ministry of Human Resources, Immigration Department, Royal Customs Malaysia, Department of Environment, Tenaga Nasional Berhad and Telekom Malaysia Berhad.

B 製造ライセンスに関するご質問
製造ライセンスの申請条件を教えてください

Manufacturing companies with shareholders’ funds of RM2.5 million and above; or engaging 75 or more full time employees are required to apply for a manufacturing licence under the Industrial Coordination Act (ICA) 1975.

製造ライセンスの申請手続きについて教えてください

Application forms can be downloaded from MIDA’s website or obtained from the Business Information Center in MIDA or the nearest MIDA office. Please submit the completed forms to MIDA Headquarters.

  • For non-sensitive industries/activities, applicants can submit form ML08. Approved manufacturing project will be granted a manufacturing licence within 3 days. This is applicable for new, expansion and/or diversification/regularisation manufacturing projects.
  • For other industries, applicants can submit form ICA1-7 (where relevant).
製造ライセンスの審査期間を教えてください

Manufacturing licence will be approved within 3 days for companies applying for ML08 (under Automatic Issuance of Manufacturing Licence). For other applications, decisions will be made within 4 weeks from the date of complete information received.

どのように申請状況を確認できるのでしょうか

All applications received will be issued acknowledgement letters which will state the names of the Officer / Deputy Director / Director of the relevant Industry Division. Applicants are advised to contact the respective officers on the application status.

製造ライセンスの申請が免除される場合には、MIDAからはどのような書類を得られるのでしょうか。

A company with a paid up capital/shareholder’s fund not exceeding RM2.5 million or manpower less than 75 people may apply for a confirmation letter that the company is exempted from manufacturing licence approval. The applicant should submit a copy of form ICA 10 together with a copy of the following documents:-

  • Memorandum and Articles of Association
  • Certificate of Incorporation (Form 9)
  • Registered Address (Form 44)
製造ライセンスの申請はオンラインで行えるのでしょうか。

Yes. Applications for ICA/JA-1, ICA/JA-2, ICA/JA-3, ICA/JA-4, ICA/JA-5 and ICA/JA-6 can be submitted online at http://www.mida.gov.my. For online applications, the original copies of the signed application forms should also be submitted to MIDA.

C 投資優遇措置に関するご質問
製造・サービス業の主な優遇措置を教えてください

There are 2 major tax incentives for the manufacturing and services sectors:

  • Pioneer Status (PS) - Income tax exemption of 70% - 100% of statutory income for 5 to 10 years. Unabsorbed capital allowances and accumulated losses incurred during the pioneer period can be carried forward and deducted from the post pioneer status of the company.
  • Investment Tax Allowance (ITA) - An allowance of 60% - 100% on qualifying capital expenditure (factory, plant, machinery or other equipment used for the approved project) incurred within 5 to 10 years from the date the first qualifying capital expenditure is incurred.
パイオニア・ステータスと投資税額控除の違いを教えてください

A company approved with a Pioneer Status certificate can enjoy income tax exemption between 70% - 100% of statutory income for 5 to 10 years, whereas for Investment Tax Allowance, a company can get allowances between 60% - 100% on qualifying capital expenditure incurred within a period of 5 to 10 years. For projects with longer gestation period and high capital expenditure, it would be more beneficial to opt for Investment Tax Allowance. Companies should study the options before applying either for Pioneer Status or Investment Tax Allowance.

パイオニア・ステータス、投資税額控除の申請はどのように行えば良いのでしょうか

A company can apply for the incentives by filling up the relevant forms (ICA1 – 7) that are available on MIDA's website (http://www.mida.gov.my/env3/index.php?page=forms-guidelines) or on request at MIDA's Business Information Centre or the nearest MIDA office.

製造ライセンスを取得していない場合でも、パイオニア・ステータスまたは投資税額控除の申請はできるのでしょうか

A company exempted from Manufacturing Licence is eligible to apply for Pioneer Status/ Investment Tax Allowance if the products/activities are promoted and the project has fulfilled other related criteria.

製品または業務内容が優遇措置の対象かどうかはどのように確認できるのでしょうか

You may check from the list of promoted activities & products available in our websites or through our publication ‘Malaysia: Investment in the Manufacturing Sector - Policies, Incentives and Facilities’.

優遇措置の審査にかかる期間はどのくらいですか

The incentives will be processed and the decision will be made within 6 weeks from the date of complete information received.

優遇措置の審査状況はどのように確認できますか

All applications received will be issued acknowledgement letters which will state the names of the Officer/ Deputy Director / Director of the relevant Industry Division. Applicants are advised to contact the respective officers on the application status.

D 優遇措置に関するご質問
キーポストとタームポストの違いを教えてください

A key post is a post that can be held indefinitely by a foreigner. A term post is a post approved for up to 10 years for executive posts that require professional qualifications and practical experience, and five years for non-executive posts that require technical skills and experience. For these posts, Malaysians must be trained to eventually take over the posts. The number of key posts and time posts allowed depends on the merits of each case.

新しい企業または既存の企業に必要な新規の駐在員ポストを申請したいのですが

A company can apply to MIDA by using ICA/JA1 form or other relevant forms (please refer to the guidelines in the website). These forms can be downloaded from MIDA’s website www.mida.gov.my or can be obtained from the Business Information Center in MIDA or the nearest MIDA’s office.

新しい企業または既存の企業に必要な新規の駐在員ポストを申請したいのですが、手続きを教えてください

Applicant can apply by to MIDA using form ICA/JA2 or other relevant forms. These forms can be downloaded from MIDA’s website www.mida.gov.my or can be obtained from the Business Information Center in MIDA or the nearest MIDA offices.

The application for expatriate posts will be processed and a decision made within 4 weeks from the date of complete information received.

E 税免除に関するご質問
輸入税、販売税の免除申請を行う際に必要な用紙の種類を教えてください

The following forms are applicable for import duty and/sales tax exemption:

  • PC1 form - for import duty and/or sales tax exemption on machineries, equipment, spare parts and consumable items
  • PC2 form - for import duty exemption and/or sales tax exemption on raw materials and component
  • PC2-1 - for import duty and/or sales tax exemption on additional quantities of raw materials and components
  • PC2A - for import duty and/or sales tax exemption on raw materials and components to manufacture:
    1. Finished products with nil import duty
    2. Finished products without sales tax
  • PC Service form - for import duty and/or sales tax exemption on machinery, equipment and material for companies in selected services sub sectors.

Application forms are available on MIDA’s website www.mida.gov.my

申請はオンラインでできるのでしょうか

Yes, online submission is applicable for PC1, PC2, PC2A and PC2-1 forms. A signed copy of the application forms is required to be submitted to MIDA.

税免除の許可が下りるまでの期間を教えてください

The application will be processed and a decision conveyed within 4 weeks from the date of complete information received.

サービス業のどのサブセクターが輸入税・販売税免除の対象になるのでしょうか

A company applying for the duty exemption for the first time should submit a copy of the following documents:

  • Memorandum and Articles of Association or Business Registration Certificate
  • Licences/permits/approvals from relevant approving authorities
    Sales Tax Licence (CJ2) or certificate of exemption from Sales Tax Licence (CJ7) from the Royal Malaysian
  • Customs or the letter of acknowledgement if the application for the Licence or certificate is pending approval.
    (if applicable)
  • Company’s registration number from the Department of Occupational Safety and Health (DOSH) or an acknowledgement from DOSH (if applicable) Applicants can refer to the guidelines and procedures for application for import duty and/or sales tax exemption in our website www.mida.gov.my
サービス業の指定サブセクターにおける機械・装置・原材料の輸入税・販売税免除の申請手続きを教えてください

A company can apply for the application of import duty and/or sales tax exemption on machinery, equipment and materials for selected services sub-sectors by using form PC Services. The form can be downloaded from MIDA‘s website (http://www.mida.gov.my/env3/index.php?page=service) or obtained from the Business Information Center at MIDA HQ or nearest MIDA’s offices The guidelines for the application also are attached for reference. The applications will be processed and a decision will be conveyed to the applicants within 4 weeks from the date of complete information received.

F サービス業に関するご質問
政府が自由化したサービス業のリストはどのように調べれば良いのですか

On April 22, 2009 the Government had further liberalized the services sector to attract more foreign investments and bring more professionals and technology as well as strengthen competitiveness of the sector. The list of the sub-sectors can be obtained from MIDA’s website under the title of Liberalisation of the Services Sector. (http://www.mida.gov.my/env3/index.php?page=liberalisation-of-the-services-sector)

サービス業のサブセクターの中でステータス、優遇措置、駐在員ポストの申請をMIDAにするものはどの業種ですか

Companies undertaking the following selected services or activities may apply for status and/or incentives and/or expatriate:

  • Research and Development Activities
  • Operational Headquarters
  • International Procurement Center/Regional Distribution Centers
  • Integrated Logistics Services
  • International Market Support Services
  • Representative Officer/Regional Office
  • Technical/Vocational/Science Training Institutes
  • Hotels/Tourism Projects
  • Renewable Energy
  • Medical Devices Testing Laboratories; and
  • Other activities promoted under the Promotion of Investments Act, 1986, such as integrated centralised utility facilities, cold chain facilities and services for food products, film/video production and/or post production waste recycling activities.
上記のサブセクターのステータス、優遇措置、駐在員ポストの申請手続きを教えてください

Applicants should submit the relevant application forms which can be downloaded from MIDA’s website (http://www.mida.gov.my/env3/index.php?page=service). The forms also can be obtained from the Business Information Center at MIDA HQ or the nearest MIDA’s office.

申請の審査期間を教えてください

The applications will be processed and a decision will be conveyed to the applicants within 6 weeks from the date of complete information received.

G ライセンス・優遇措置許可後の申請手続き

i. パイオニアステータス証明書

パイオニアステータス証明書はいつ申請すれば良いのでしょうか

Within 24 months (2 years) from the date of Incentive Approval Letter. At the same time, the company must achieve 30% of the commercial production within 3 consecutive months (based on mass production) or the company must have first sales invoice (based on customer order/demand). Company must also submit their audited financial statement at least for one year.

パイオニアステータス証明書はどのように申請すれば良いのでしょうか

The application can be applied by filling up specific forms. The forms can be downloaded from MIDA website, www.mida.gov.my according to the sectors as follow:

Form PIA' 86 (PS) 96 General
Form PIA' 86 (PS/R&D)-95(IV) Contract R&D Companies
Form PIA' 86 (PS-IKS)96 Small Scale Industries
Form PIA, 86 (PS/HT)95 Hotel and Tourism
Form PIA, 86 (PS/PERTANIAN) Agriculture
Form PIA' 86 (PS-Extension) Extension of Tax Relief
パイオニアステータス証明書に記載されてある製造開始日を決める基準を教えてください

The Production Date can be determined as follows:

  • If the company’s production is based on mass production, it has to reach 30% of the commercial production/installed capacity within three (3) consecutive months.
  • If the company’s production is based on customer demand/order the first sales invoice should be submitted for the determination of production date.
企業が求められている条件を満たせなかった場合、パイオニアステータス証明書の申請を延期することはできるのでしょうか

The application of Pioneer Status Certificate will be processed within 14 working days starting from the date complete information received by MIDA.

Yes. Company can apply for extension of Pioneer Status Certificate application to MIDA with a valid reason. The extension of time will be given in a case by case basis.

企業が2年の猶予期間内に報告なくパイオニアステータス証明書の申請書を提出しなかった場合にはどうなるのでしょうか

The approval of Pioneer Status will be withdrawn and MIDA will send a 30 days notice for company to give a reason. If company fails to provide answers within 30 days, MIDA will proceed with the withdrawal of the incentive.

社印と書類確認書の提出は必要でしょうか

Yes. A company is required to provide the company’s seal and verification as a tool to ensure that it is genuine application and to avoid any misused of information.


ii. 投資税額控除(ITA)

投資税額控除の効力発生日の申請、MIDAの条件を満たしているかどうかを示す書類申請はどのように行えば良いのでしょうか

There are 2 stages which company is required to submit the application:

  • ITA I – Determination of Effective Date (ITA I form)
  • ITA II – Verifications of Compliance (ITA II form)
Forms can be retrieved from MIDA website www.mida.gov.my.
投資税額控除の効力発生日の申請はいつ行えば良いのでしょうか

A company is given 2 years from the date of approval letter to submit application for ITA I that is the Determination of Effective Date by providing the first qualifying capital expenditure invoice

MIDAの条件を満たしているかどうかを示す書類申請はいつ行えば良いのでしょうか

A company is requested to submit ITA II application for the Verification of Compliance before they claim to IRB and definitely before the 5 year incentives period expires.

社印と書類確認書の提出は必要でしょうか

Yes. A company is required to provide the company’s seal and verification as a tool to ensure the application is genuine and to avoid any misused information.

ITAの審査期間はどのくらいでしょうか

It will take 14 working days starting from the date complete information received by MIDA.


iii. 出資

株式譲渡、出資関連の権利放棄の申請方法を教えてください

A formal letter should be submitted to MIDA inclusive of the following documents:

A. For transfer of shares:

  • A copy of Manufacturing License with the conditions
  • Form 24
  • Form 49
  • Form 32A
  • Form of Annual Return
  • Board Directors Resolution
  • Audited Financial Statements for the past 3 years
  • Export Performance (3 Years) – Certify true copy by external auditor
  • Equity Structure before and after the Transfer of Shares
  • Justification for the Transfer of Shares.
  • Future Planning (e.g. expansion project, etc.)
(All documents must be certified true copy by the company secretary except for the Export Performance)

B. For waiver of equity condition:

  • A copy of Manufacturing License with the conditions
  • Latest Form of Annual Return
  • Audited Financial Statement for the past 3 years
  • Export Performance for the past 3 years
  • Expansion plans and new investments undertaken / to be undertaken in the future (state details and value of investment involved)
  • New Technology or Transfer of Technology proposed and benefits accrued to Malaysia (e.g. employment opportunities, new export markets, etc.)
  • Changes in Issued and Paid Up Share Capital (from incorporation till current date)
  • Justification for the proposed waiver
Note: - Where the shares of the company are held by a SDN. BHD. company, a certified copy of the Annual Return Form of the shareholder company (SDN. BHD. company) is required. - Where the shares of the company are held by a BHD company, a certified copy of the Annual Return Form of the shareholder company (BHD company) and a summary of the Register of Depositor/shareholding details is required.

C. Others
(any amendment in relation to the equity such as change of company’s name, change of shareholder, change of board director, amendment to the equity structure, etc)

  • A letter of request
  • A copy of Manufacturing License with conditions
  • Form 13 (for change of name)
  • Equity structure (for change of shareholder)
  • Name of current and previous board director (for change of board director)
  • Justification to amend the equity structure (for amendment to the equity conditions)
出資に関連した審査期間を教えてください

The equity application (transfer of share and waiver of equity condition, etc.) will take 3 weeks from the complete information received.

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最終更新日 : Friday 17th November 2017