2000 BUDGET ISSUE
  CONTENTS
Income Tax Reduction in Personal Income Tax Rates
  Co-operative Societies - Income Tax Rates
  Income Tax Rate for Non-Resident Individuals
  Income Tax Rate for Companies
  Personal Deduction for Individual and Hindu Joint Family
  Deduction for Medical Expenses - Serious Disease
  Education or Medical Insurance Premium
  Employees Provident Fund Annuity Scheme
  Tax Exemption on Income in respect of Musical Composition / Translation of Books / Literary Work
  Application to Vary Tax Instalments
  Information Technology to Improve Management / Production Processes
  Double Deduction of Ship Freight Charges
  Annual Allowance Rates for Plant and Machinery
  Industrial Building Allowance for Buildings Constructed on a Build-Lease-Transfer Basis
  Tax Treatment on Interest-in-Suspense
  Venture Capital Industry
  Income Tax Exemption for Government Sponsored Unit Trusts
  Corporate Debt Restructuring Expenses
  Incentive for Tourism Sector
  Incentive for Banks Achieving Loan Growth Target
  Incentives for Mergers of Insurance Companies and Stockbroking Firms
Petroleum Income Tax Disposal Value as Gross Income
  Ministerial Power to Prescribe Rates for Capital Allowances
  Transfers Subject to Control
  Balancing Allowance
Real Property Gains Tax/Stamp Duty Securitisation - Tax Exemption
  Islamic Financing Instruments
  Stamp Duty on Instrument of Transfer of Houses
  Cancellation of Adhesive Stamps
Indirect Taxes Extension of Tax Exemption on Spare Parts and Consumables
  Computation of Sales Tax Payable
  Reduction / Abolition of Import Duty
Other Issues Human Resource Development Fund
  Restriction on Payment of Dividends
 
Income Tax Self-Assessment for Companies
  Payment of Tax by Instalment for Companies
  Return of Income
  Deemed Assessments for Companies
  Payment of Balance of Tax by Companies
  Power of Access to Buildings and Documents, etc
Obstruction of Officers
Offences
Wilful Evasion
Income Tax (Amendment) Act 1999
Income Derived by Non-Residents from Filming Activities in Malaysia
Qualifying Plant Allowances in respect of Computer Software
Incentive for Malaysian International Trading Company
Double Deduction for the Promotion of Export of Services
Rental Income from the Use of Malaysian Ships
Amendment to Lists of Promoted Activities and Products
Double Taxation Agreements
Protocol Amending the Australia / Malaysia Tax Treaty
Taiwan / Malaysia
Indirect Tax Abolition of Import Duties
Labuan Labuan Offshore Limited Partnership Regulations 1999
  Labuan Offshore Securities Industry Regulations 1999
  Tax Incentives and Other Measures - Labuan
Other Issues Accreditation and Certification of Skilled Construction Workers
  Workmen's Compensation
  Exit Levy on Repatriation of Portfolio Funds
Tax Cases Rules of Natural Justice
Provisions for Accrued Vesting Benefits Not Tax Deductible
  Interest Payments on Loan Tax Deductible
  Expenditure Incurred to Increase Efficiency and Reduce Cost Deductible
  Write-off of Obsolete Stock Deductible
  Source of Taxable Profits Determined
Appendices Appendix I





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