local manufacturer

"local manufacturer" means a company which is— (a) incorporated in Malaysia and at least 60 per cent of the issued shared capital of the company is owned by Malaysian nationals; (b) carrying on manufacturing activities; and (c) adopting and implementing RosettaNet; and
PU(A) 8/2004 - INCOME TAX (DEDUCTION FOR IMPLEMENTATION OF ROSETTANET) RULES 2004
2. Interpretation.

local manufacturer

"local manufacturer" means a company which is— (a) incorporated in Malaysia and at least 70 per cent of the issued share capital of the company is owned by Malaysian nationals; (b) carrying on manufacturing activities; and (c) adopting and implementing RosettaNet; and
PU(A) 316/2002 - INCOME TAX (DEDUCTION FOR IMPLEMENTATION OF ROSETTANET) RULES 2002
2. Interpretation.

local manufacturer

"local manufacturer" means a company which is— (a) incorporated in Malaysia and at least 60 per cent of the issued shared capital of the company is owned by Malaysian nationals; (b) carrying on manufacturing activities; and (c) adopting and implementing RosettaNet; and
PU(A) 008/2004 - INCOME TAX (DEDUCTION FOR IMPLEMENTATION OF ROSETTANET) RULES 2004
2. Interpretation.