KAEDAH-KAEDAH CUKAI PENDAPATAN (SKIM INSENTIF KHAS NEGERI KELANTAN) 2025

“aktiviti yang layak” ertinya aktiviti sebagaimana yang diperuntukkan di bawah kaedah 4;

“Majlis” mempunyai erti yang diberikan kepadanya dalam Akta Majlis

Pembangunan Wilayah Ekonomi Pantai Timur 2008 [Akta 688];

“orang yang diluluskan” ertinya orang yang layak yang baginya suatu kelulusan bagi Skim Insentif Khas Negeri Kelantan telah diberikan di bawah kaedah 5;

“orang yang layak” ertinya orang yang layak sebagaimana yang diperuntukkan di bawah kaedah

Orang yang layak 3.

Jadual 7A kepada Akta atau elaun pelaburan bagi sektor perkhidmatan di bawah Jadual 7B kepada Akta;

(b)

apa-apa insentif telah diberikan di bawah Akta Penggalakan

Pelaburan 1986 [Akta 327];

(c)

suatu pengecualian telah diberikan di bawah perenggan 127(3)(b)

atau subseksyen 127(3A) Akta;

(d)

suatu skim insentif telah diluluskan oleh Menteri di bawah mana-mana kaedah-kaedah yang dibuat di bawah seksyen 154

Akta; atau

(e)

suatu tuntutan telah dibuat bagi potongan di bawah mana-mana kaedah-kaedah yang dibuat di bawah seksyen 154 Akta kecuali—

(i)

kaedah-kaedah berhubung dengan elaun di bawah Jadual 3

kepada Akta;

(ii)

Kaedah-Kaedah

Cukai

Pendapatan

(Potongan bagi

Perbelanjaan Audit) 2006 [P.U. (A) 129/2006]; atau

(iii)

Kaedah-Kaedah

Cukai

Pendapatan

(Potongan bagi

Perbelanjaan berhubung dengan Yuran Kesetiausahaan dan

Yuran Pemfailan Cukai) 2020 [P.U. (A) 162/2020].

P.U. (A) 269 6

(3)

Bagi maksud kaedah ini—

“koperasi berasaskan pertanian” mempunyai erti yang diberikan kepadanya dalam Akta Pertubuhan Peladang 1973 [Akta 109];

“Persatuan Nelayan” mempunyai erti yang diberikan kepadanya dalam

Akta Persatuan Nelayan 1971 [Akta 44];

“Pertubuhan Peladang” mempunyai erti yang diberikan kepadanya dalam

Akta Pertubuhan Peladang 1973.

Aktiviti yang layak 4.

(1)

Aktiviti yang layak di bawah Kaedah-Kaedah ini ialah suatu aktiviti yang dijalankan oleh orang yang layak sebagaimana yang dinyatakan dalam Jadual.

(2)

Aktiviti yang layak yang disebut dalam subkaedah (1) hendaklah tertakluk kepada syarat yang berikut:

(a)

aktiviti yang layak itu belum dijalankan di Negeri Kelantan pada tarikh permohonan yang disebut dalam kaedah 5 dibuat; atau

(b)

jika aktiviti yang layak telah dijalankan di Negeri Kelantan, aktiviti yang layak itu hendaklah dijalankan tidak lebih daripada satu tahun sebelum tarikh permohonan yang disebut dalam kaedah 5 dibuat.

Permohonan bagi Skim Insentif Khas Negeri Kelantan 5.

(1)

Orang yang layak boleh memohon Skim Insentif Khas Negeri Kelantan kepada Menteri melalui Majlis mulai 1 Ogos 2021 hingga 31 Disember 2024.

(2)

Apabila permohonan di bawah subkaedah (1) diterima, Menteri boleh—

(a)

meluluskan permohonan itu dan mengeluarkan surat kelulusan kepada orang yang diluluskan tertakluk kepada apa-apa syarat yang

P.U. (A) 269 7

dinyatakan dalam kaedah 6 atau syarat lain sebagaimana yang difikirkan patut oleh Menteri; atau

(b)

menolak permohonan itu.

Syarat bagi Skim Insentif Khas Negeri Kelantan 6.

Orang yang diluluskan hendaklah mematuhi syarat yang dikenakan oleh Menteri yang hendaklah termasuk syarat yang berikut:

(a)

mengambil kerja bilangan pekerja sepenuh masa yang mencukupi yang hendaklah merupakan warganegara Malaysia untuk menjalankan suatu aktiviti yang layak di Negeri Kelantan;

(b)

melakukan amaun pelaburan minimum dalam aset tetap tidak termasuk tanah untuk menjalankan suatu aktiviti yang layak di Negeri Kelantan—

(i)

berhubung dengan orang yang layak yang disebut dalam perenggan 3(1)(a), (b), (c), (d) dan (e), sepuluh juta ringgit; atau

(ii)

berhubung dengan orang yang layak yang disebut dalam perenggan 3(1)(f) dan (g), lima juta ringgit;

(c)

melakukan amaun perbelanjaan operasi tahunan yang mencukupi untuk menjalankan suatu aktiviti yang layak di Negeri Kelantan; dan

(d)

apa-apa syarat lain sebagaimana yang ditentukan oleh Menteri.

Tahun taksiran yang ditentukan 7.

Tahun taksiran yang ditentukan yang disebut dalam Kaedah-Kaedah ini ialah suatu tempoh lima belas tahun taksiran berturut-turut berkenaan dengan kadar yang disebut dalam perenggan 9(a) dan lima tahun taksiran berturut-turut yang berikutnya berkenaan dengan kadar yang disebut dalam perenggan 9(b) bagi pelaksanaan

P.U. (A) 269 8

Skim Insentif Khas Negeri Kelantan bermula dari tahun taksiran sebagaimana yang ditentukan oleh Menteri.

Pelanjutan tahun taksiran yang ditentukan 8.

(1)

Menteri boleh melanjutkan tahun taksiran yang ditentukan bagi tempoh lima tahun taksiran tertakluk kepada orang yang diluluskan itu mematuhi syarat yang disebut dalam kaedah 6.

(2)

Suatu permohonan bagi pelanjutan tahun taksiran yang ditentukan hendaklah dibuat oleh orang yang diluluskan secara bertulis kepada Menteri melalui

Majlis dalam tempoh tiga puluh hari sebaik selepas habis tempoh tahun taksiran yang ditentukan itu.

(3)

Pelanjutan tahun taksiran yang ditentukan hendaklah bermula dari tahun taksiran yang berikutnya selepas habis tempoh tahun taksiran yang ditentukan itu bagi suatu tempoh lima tahun taksiran.

Kadar cukai pendapatan 9.

Kadar cukai pendapatan yang dikenakan di bawah Kaedah-Kaedah ini bagi tahun taksiran yang ditentukan atas pendapatan kena cukai bagi orang yang diluluskan yang menjalankan perniagaan berkenaan dengan suatu aktiviti yang layak di bawah

Skim Insentif Khas Negeri Kelantan ialah—

(a)

bagi tempoh lima belas tahun taksiran pertama, sifar peratus; dan

(b)

bagi tempoh lima tahun taksiran yang berikutnya, tujuh belas peratus.

Hak harta intelek 10.

P.U. (A) 269 9

syarat bahawa orang yang diluluskan merupakan pemilik atau pemegang lesen hak harta intelek itu.

(2)

Walau apa pun subkaedah (1), suatu pendapatan yang diperoleh daripada apa-apa hak harta intelek adalah tertakluk kepada cukai pendapatan di bawah Akta.

(3)

Dalam kaedah ini, “hak harta intelek” ertinya apa-apa hak yang berbangkit daripada paten, inovasi utiliti dan penemuan, hak cipta, cap dagangan dan cap perkhidmatan, reka bentuk industri, reka bentuk susun atur litar bersepadu, proses atau formula rahsia dan kepandaian, petunjuk geografi dan pemberian perlindungan suatu varieti tumbuhan, atau hak lain yang serupa, sama ada yang didaftarkan atau yang boleh didaftarkan atau tidak.

Pemberhentian Skim Insentif Khas Negeri Kelantan 11.

(1)

Orang yang diluluskan yang berhasrat supaya Skim Insentif Khas

Negeri Kelantan di bawah Kaedah-Kaedah ini terhenti terpakai baginya boleh, pada bila-bila masa, memohon secara bertulis kepada Menteri melalui Majlis.

(2)

Pemberhentian Skim Insentif Khas Negeri Kelantan itu hendaklah berkuat kuasa pada hari pertama dalam tempoh asas bagi tahun taksiran yang permohonan di bawah subkaedah (1) diterima oleh Menteri melalui Majlis.

JADUAL

[Kaedah 4]

(1)

Bil.

(2)

Sektor

(3)

Aktiviti yang layak 1.

Pertanian

(a)

Penanaman kenaf, sayur-sayuran, buah-buahan, herba, rempah atau koko

(b)

Perladangan tanaman bagi penjanaan tenaga

P.U. (A) 269 10

(1)

Bil.

(2)

Sektor

(3)

Aktiviti yang layak

(c)

Penanaman hevea brasiliensis

(d)

Florikultur termasuk bunga hiasan

(e)

Akuakultur

(f)

Perikanan pedalaman, perikanan luar pesisir atau perikanan laut dalam

(g)

Penternakan lembu, kerbau, kambing, biri-biri, burung unta, ayam belanda atau burung puyuh

2.

Perkhidmatan berkaitan pertanian

(a)

Pengumpulan, pemprosesan dan pembungkusan hasil pertanian

(b)

Pengumpulan dan pemasaran hasil pertanian

3.

Perkhidmatan berkaitan maklumat, komunikasi dan teknologi

Perkhidmatan dan pembangunan maklumat, komunikasi dan teknologi 4.

Pendidikan dan latihan

Penubuhan universiti, kolej, institut latihan kemahiran, pusat latihan, pusat perkhidmatan atau institusi pembangunan dan penyelidikan

P.U. (A) 269 11

(1)

Bil.

(2)

Sektor

(3)

Aktiviti yang layak 5.

Pengilangan

(a)

Produk pengilangan terpilih

(b)

Produk asas tani terpilih

6.

Minyak, gas dan petrokimia

Aktiviti terpilih yang berhubungan dengan produk minyak, gas atau petrokimia

7.

Perkhidmatan berkaitan pengilangan

Perkhidmatan berkaitan pengilangan terpilih

8.

Hotel

Pengendalian hotel

9.

Pelancongan

(a)

Ekopelancongan

(b)

Warisan budaya bandar

(c)

Pelancongan pulau

(d)

Pelancongan pantai tanah besar

(e)

Pelancongan rentas sempadan

(f)

Resort integrasi

(g)

Taman tema atau taman hiburan

(h)

Pusat kebudayaan, persidangan dan pameran

(i)

Pelancongan kesihatan

P.U. (A) 269 12

(1)

Bil.

(2)

Sektor

(3)

Aktiviti yang layak 10.

Kebudayaan dan warisan

(a)

Pembuatan batik, songket atau tenun diraja

(b)

Pembuatan barang-barang tembaga atau perak

(c)

Pembuatan layang-layang tradisional

(d)

Pengukiran kayu

(e)

Projek seni dan kraf terpilih termasuk seni cetak

(kecuali fotografi) atau memahat

Dibuat 19 Ogos 2025

[Perb.MOF.TAX(S)700-2/7/758; LHDN.AY.A 600-12/1/7(29)-318; PN(PU2)80/JLD.114]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan II

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 154(2)

Akta Cukai Pendapatan 1967]

P.U. (A) 269 13

INCOME TAX ACT 1967

INCOME TAX (STATE OF KELANTAN SPECIAL INCENTIVE SCHEME) RULES 2025

__________________

IN exercise of the powers conferred by paragraph 154(1)(b)

of the

Income Tax Act 1967 [Act 53] read together with subsection 6(1A) and paragraph 2 of

Part XVII of Schedule 1 to the Act, the Minister makes the following rules:

Citation and commencement 1.

(1)

These rules may be cited as the Income Tax (State of Kelantan Special

Incentive Scheme) Rules 2025.

(2)

These Rules are deemed to have effect from the year of assessment 2021.

Interpretation 2.

In these Rules—

“qualifying activity” means an activity as provided for under rule 4;

“Council” has the meaning assigned to it in the East Coast Economic Region

Development Council Act 2008 [Act 688];

“approved person” means a qualifying person to whom an approval for the

State of Kelantan Special Incentive Scheme has been granted under rule 5;

“qualifying person” means a qualifying person as provided for under rule 3.

Qualifying person 3.

(1)

A qualifying person under these Rules is a body resident in Malaysia which is—

(a)

a company incorporated under the Companies Act 2016 [Act 777]

which has a paid-up capital in respect of ordinary shares of more than two million and five hundred thousand ringgit;

P.U. (A) 269 15

(b)

an agro-based co-operative society;

(c)

a Farmers' Organization;

(d)

a Fishermen's Association;

(e)

an association solely engaged in agriculture;

(f)

a company incorporated in Malaysia which has a paid-up capital in respect of ordinary shares of two million and five hundred thousand ringgit or less at the beginning of the basis period for a year of assessment and gross income from a source or other sources of its business not exceeding fifty million ringgit in the basis period for that year of assessment as specified in paragraphs 2A, 2B and 2C of Part 1 of Schedule 1 to the Act; or

(g)

a limited liability partnership which has a total contribution of capital, whether in cash or in kind, of two million and five hundred thousand ringgit or less at the beginning of the basis period for a year of assessment and gross income from a source or other sources of its business not exceeding fifty million ringgit in the basis period for that year of assessment as specified in paragraphs 2D, 2E and 2F of Part 1 of Schedule 1 to the Act.

(2)

The qualifying person referred to in subrule (1) is not a qualifying person under these Rules if in the specified years of assessment referred to in rule 7—

(a)

a claim has been made for reinvestment allowance under

Schedule 7A to the Act or investment allowance for service sector under Schedule 7B to the Act;

(b)

any incentive has been granted under the Promotion of Investments

Act 1986 [Act 327];

P.U. (A) 269 16

(c)

an exemption has been granted under paragraph 127(3)(b) or subsection 127(3A) of the Act;

(d)

an incentive scheme has been approved by the Minister under any rules made under section 154 of the Act; or

(e)

a claim has been made for deduction under any rules made under section 154 of the Act except—

(i)

the rules in relation to allowance under Schedule 3 to the Act;

(ii)

the Income Tax (Deduction for Audit Expenditure)

Rules 2006 [P.U. (A) 129/2006]; or

(iii)

the Income Tax (Deduction for Expenses in relation to

Secretarial

Fee and

Tax

Filing

Fee)

Rules 2020

[P.U. (A) 162/2020].

(3)

For the purposes of this rule—

“agro-based co-operative society” has the meaning assigned to it in the

Farmers’ Organization Act 1973 [Act 109];

“Fishermen’s

Association”

has the meaning assigned to it in the

Fishermen’s Associations Act 1971 [Act 44];

“Farmers’

Organization”

has the meaning assigned to it in the

Farmers’ Organization Act 1973.

Qualifying activity 4.

(1)

A qualifying activity under these Rules is an activity undertaken by a qualifying person as specified in the Schedule.

P.U. (A) 269 17

(2)

The qualifying activity referred to in subrule (1) shall be subject to the following conditions:

(a)

the qualifying activity has not been carried on in the

State of Kelantan on the date the application referred to in rule 5

is made; or

(b)

where the qualifying activity has been carried on in the

State of Kelantan, the qualifying activity shall be carried on not more than one year prior to the date the application referred to in rule 5

is made.

Application for State of Kelantan Special Incentive Scheme 5.

(1)

A qualifying person may apply for the State of Kelantan Special Incentive

Scheme to the Minister through the Council from 1 August 2021 to 31 December 2024.

(2)

Upon receiving the application under subrule (1), the Minister may—

(a)

approve the application and issue the approval letter to the approved person subject to such conditions specified in rule 6 or other conditions as the Minister thinks fit; or

(b)

refuse the application.

Conditions for State of Kelantan Special Incentive Scheme 6.

An approved person shall comply with the conditions imposed by the Minister which shall include the following conditions:

(a)

employs an adequate number of full-time employees who shall be

Malaysian citizens to carry on a qualifying activity in the State of Kelantan;

(b)

incurs the minimum amount of investment in a fixed asset excluding land to carry on a qualifying activity in the State of Kelantan—

P.U. (A) 269 18

(i)

in relation to a qualifying person referred to in paragraphs 3(1)(a),

(ii)

in relation to a qualifying person referred to in paragraphs 3(1)(f)

and (g), five million ringgit;

(c)

incurs an adequate amount of annual operating expenditure to carry on a qualifying activity in the State of Kelantan; and

(d)

any other conditions as determined by the Minister.

Specified years of assessment 7.

The specified years of assessment referred to in these Rules is a period of fifteen consecutive years of assessment in respect of the rate referred to in paragraph 9(a) and the following five consecutive years of assessment in respect of the rate referred to in paragraph 9(b) for the implementation of the State of Kelantan Special Incentive

Scheme commencing from the year of assessment as determined by the Minister.

Extension of specified years of assessment 8.

(1)

The Minister may extend the specified years of assessment for a period of five years of assessment subject to the approved person complies with the conditions referred to in rule 6.

(2)

An application for the extension of the specified years of assessment shall be made by the approved person in writing to the Minister through the

Council within thirty days immediately after the expiry of the specified years of assessment.

(3)

The extension of the specified years of assessment shall begin from the subsequent year of assessment after the expiry of the specified years of assessment for a period of five years of assessment.

P.U. (A) 269 19

Rate of income tax 9.

The rate of income tax which shall be charged under these Rules for the specified years of assessment on the chargeable income of an approved person which carries on business in respect of a qualifying activity under the State of Kelantan Special Incentive

Scheme is—

(a)

for the first period of fifteen years of assessment, zero per cent; and

(b)

for the following period of five years of assessment, seventeen per cent.

Intellectual property rights 10.

(1)

For the purposes of these Rules, an income derived from any intellectual property rights including any royalty received as a consideration for the commercial exploitation of the intellectual property rights shall be disregarded in ascertaining the statutory income of an approved person provided that the approved person is the owner or the licensee of the intellectual property rights.

(2)

Notwithstanding subrule (1), an income derived from any intellectual property rights is subject to income tax under the Act.

(3)

In this rule, “intellectual property rights” means any rights arising from a patent, utility innovation and discovery, copyright, trade mark and service mark, industrial design, layout-design of integrated circuit, secret processes or formulae and know-how, geographical indication and the grant of protection of a plant variety, or other similar rights, whether or not registered or registrable.

Cessation of State of Kelantan Special Incentive Scheme 11.

(1)

An approved person who intends that the State of Kelantan Special

Incentive Scheme under these Rules ceases to apply to it may, at any time, apply in writing to the Minister through the Council.

P.U. (A) 269 20

(2)

The cessation of the State of Kelantan Special Incentive Scheme shall have effect on the first day in the basis period for the year of assessment in which the application under subrule (1) is received by the Minister through the Council.

[Rule 4]

(1)

(2)

Sector

(3)

Qualifying activity 1.

Agriculture

(a)

Cultivation of kenaf, vegetables, fruits, herbs, spices or cocoa

(b)

Plantation of crops for energy generation

(c)

Planting of hevea brasiliensis

(d)

Floriculture including ornamental flowers

(e)

Aquaculture

(f)

Inland fishing, offshore fishing or deep-sea fishing

(g)

Rearing of cattle, buffalo, goat, sheep, ostrich, turkey or quail

2.

Agriculture related services

(a)

Collecting, processing and packaging of agricultural produce

P.U. (A) 269 21

(1)

(2)

Sector

(3)

Qualifying activity

(b)

Collection and marketing of agricultural produce

3.

Information, communication and technology related services

Information, communication and technology services and development 4.

Education and training

Establishment of universities, colleges, skills training institutes, training centres, service centres or development and research institutions

5.

Manufacturing

(a)

Selected manufactured products

(b)

Selected agro-based products

6.

Oil, gas and petrochemical

Selected activity relating to oil, gas or petrochemical products

7.

Manufacturing related services

Selected manufacturing related services

8.

Hotel

Operation of hotel

9.

Tourism

(a)

Ecotourism

(b)

Urban-culture heritage

(c)

Island tourism

(d)

Mainland coastal tourism

P.U. (A) 269 22

(1)

(2)

Sector

(3)

Qualifying activity

(e)

Cross border tourism

(f)

Integrated resort

(g)

Theme park or amusement park

(h)

Cultural, conference and exhibition centre

(i)

Health tourism

10.

Cultural and heritage

(a)

Making of batik, songket or royal tenun

(b)

Making of brassware or silverware

(c)

Making of traditional kites

(d)

Woodcarving

(e)

Selected art and craft projects including printmaking

(except photography) or sculpting

Made 19 August 2025

[Perb.MOF.TAX(S)700-2/7/758; LHDN.AY.A 600-12/1/7(29)-318; PN(PU2)80/JLD.114]

DATUK SERI AMIR HAMZAH AZIZAN

Minister of Finance II

[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the

Income Tax Act 1967]