The document discusses three incentives provided by governments: 1) Export incentives which reduce taxes for exporters to make domestic products more competitive internationally, 2) Infrastructure allowances which grant incentives to companies that invest in infrastructure construction/improvements in promoted areas, excluding capital expenditures already claimed, and 3) Double deductions for export promotion which allows resident companies engaged in overseas export promotion to deduct approved expenses like advertising, overseas offices/warehouses, and public relations twice.

1. DISCUSS OTHER INCENTIVES :
1. Export incentives
2. Infrastructure allowance
3. Double deductions for
promotion of export

2. 1. EXPORT INCENTIVES
Incentives provided by governments to increase the amount of
exports that take place in a country. These incentives could come in
the form of direct payments or they could come in the form of
reduced taxes
Regardless of the type of incentive, the purpose of these export
incentives is to make domestic products more affordable and
competitive in the international market.
Many governments have offered export incentives over the years. A
level of these incentives has varied from one situation to the next. In
some cases, the incentives have amounted to huge subsidies by a
federal government.
The most common form of export incentives is a lowering of taxes.
In this situation, the government will lower the amount of taxes due
from the exporter. This allows the exporter of a product to lower the
price of these goods and still make the same amount of profit.

3. 2. INFRASTRUCTURE ALLOWANCE
The infrastructure
allowance, which is
governed by Section 41B
of the PIA 1986, is an
incentive granted to
companies which incurred
qualifying capital
expenditure on
infrastructure in respect of
business or businesses in
operation in promoted
areas
Section 41A PIA 1986
defines infrastructure as
construction,
reconstruction, extension
or improvement of any
permanent structure
including a bridge, jetty,
port or road.

4. The section specifically excludes
the following :
Any capital expenditure upon
which investment tax
allowance was claimed
Any capital expenditure upon
which industrial adjustment
allowances was claimed
Any qualifying capital
expenditure under Schedule 3
of ITA 1967

5. 3. DOUBLE DEDUCTIONS FOR
PROMOTION OF EXPORT
The promotion of exports is a double deduction of
revenue expenses incurred.
All resident companies engaged in promotions
exports outside Malaysia will qualify for the
deduction

6. Approved expenses that qualify for double deduction
under Section 41A PIA are :
• Expenses incurred in respect publicity and advertising
in any media outside Malaysia
• Expenses for the cost of maintaining sales office
overseas for the promotion of export from Malaysia
• Expenses for services rendered for public relations
work connected with export
• Cost of maintaining warehouses overseas

7. THANK YOU
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