| POST-PIONEER COMPANIES |
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| A post-pioneer company can be classified in any of the following: |
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A pioneer company that has been in operation since or after 1st May 1975 |
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A pioneer enterprise or pioneer service company |
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An export enterprise which has been a pioneer enterprise immediately before its tax relief period as export enterprise. |
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| Tax Relief Period |
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| Tax relief period of Post-Pioneer Company shall commence on its commencement day and shall continue for a period not exceeding 6 years and may be extended but not more than 11 years in total. |
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| Investment Incentives |
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Exemption from income tax |
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Deduction of losses |
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Adjustment of capital allowances and losses |
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