| | Qualifying services are as follows:- - technical services including construction, distribution, design and engineering services;
- consultancy, management supervisory or advisory services relating to any technical matter or to any trade or business;
- fabrication of machinery and equipment and procurement of materials, components and equipment;
- data processing, programming, computer software development, telecommunications and other computer services;
- professional services including accounting, legal, medical and architectural services;
- educational and training services; and
- any other services as the minister may prescribe.
Tax Relief Period
Tax relief period of an export service company shall commence on its commencement day, not exceeding 11 years. The extension shall not exceed 3 years at one time but not in aggregate exceeding 20 years. Investment Incentives
- - Exemption from income tax
- - Deduction of allowances and losses
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