2007. Dec. 1USD=7.40RMB=31.65NTD
                                     Type
Content
Factory
Company
WFOE
JVf
LMW
Reps.
BTC
Foreign Own
100%
1% - 99%
100%
100%
100%
Domestic Own
No
1% - 99%
No
No
No
Minimum shareholder
1
2
1
No
1
Min.directors of board
2
2
2
No
2
Chairman / President
No limit
No limit
No limit
No limit
No limit
Min. capital of 1st year
No limit
No limit
No limit
No
No limit
Where can be set up
whole nation
whole nation
Time to set up
45days
45day
45days
45days
45days
Products to foreign
Yes
Yes
Yes
No
Yes
Products to domestic
Yes
Yes
Yes
No
Yes
Material from foreign
Yes
Yes
Yes
No
Yes
Material from domestic
Yes
Yes
Yes
No
Yes
GST
0-25%
0-25%
0%
No
0-25%
Tax Incentive program
No
No
No
No
No
Corporate Tax
20%, 27%
20%, 27%
20%, 27%
0%
20%, 27%
Personal income tax
0% - 28%
0% - 28%
0% - 28%
0% - 28%
0% - 28%
Withholding tax of dividends
0%
0%
0%
0%
0%
GST levied on import
10%
10%
0%
10%
10%
Tax refund of export
Yes
Yes
No
No
No
Branch Set up
whole nation
No
whole nation
Representative
Office det up
whole nation
No
whole nation
According to Malaysia Co. Laws,the122 Article, the directors must have principal place of residence in M'sia.
The requirement of paid up capital is flexible in Malaysia, but the paid up capital must reach RM250,000 (approx. USD68,000) then can apply the working permit for foreigners who want to work in Malaysia.
FIZ production or not less than 80% of their products are meant for export.
The products in Malaysia and the goods imports must have sales tax.
5 years of tax exemption incentive only apply for promoted products and activities.
Company tax is reduced to 27% in 2007. Paid up capital less than 2.5million tax is 20% ( 1st 500k of profit).
According to Malaysia Co. Laws,the122 Article, the directors must have principal place of residencein M'sia.
The requirement of paid up capital is flexible in Malaysia, but the paid up capital must reach RM250,000 (approx. USD68,000) then can apply the working permit for foreigners who want to work in Malaysia.FIZ production or not less than 80% of their products are meant for export.The products in Malaysia and the goods imports must have sales tax.5 years of tax exemption incentive only apply for promoted products and activities.Company tax is reduced to 27% in 2007. Paid up capital less than 2.5million tax is 20% ( 1st 500k of profit).Your personal tax rate is 1%-28% if you lived over 182 days in Malaysia: 1%(less2,500MYR); 3 (2,501-20,000MYR); 7% (20,001-35,000MYR); 13% (35,001-50,000MYR); 19% (50,001-70,000MYR); 24% (70,001-100,000MYR); 27% (100,001-250,000MYR); 28% (Over 250,000MYR).