|
export sales "export sales" means direct export sales from Malaysia of products made by a company but does not include:- (a) export sales to any company in a zone gazetted as free industrial zones or free commercial zones under the Free Trade Zone Act 1990 [Act 438]; (b) export sales to any company which is approved under the Customs Act 1967 [Act 235] as licensed manufacturing warehouse; or (c) export sales to Langkawi, Labuan, Tioman tax free zones or to any other zone gazetted as tax free zone under the Free Zones Act 1990 or the Customs Act 1967;
PU(A) 044/2011 - INCOME TAX (EXEMPTION) ORDER 2011
2. Interpretation |
|
export sales "export sales" means the free-on-board value of products exported.
ACT 327 - PROMOTION OF INVESTMENTS ACT 1986
36. Abatement of statutory income for exports. |