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Ideas & Insights Newsletter Tax

Is Your Interest Tax Deductible?

Is Your Interest Tax Deductible Banner

Is Your Interest Tax Deductible?

Key Takeaway

  • Deduction rules on interest expenses incurred on loan or borrowings taken for business.
  1. Borrowing is very important for the businesses. However, the source of borrowing whether is local or overseas; the parties to whom we borrowed from; the purposes of and use for the borrowings will affect the deductibility of the interest.
  2. Therefore, the rules on interest deductions (borrowing which generate interest expenses) can be complex.

Is Your Interest Tax Deductible?

Interest Tax Graph

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Ideas & Insights Newsletter Tax

Capital Statement: Does Your Declared Income Support Your Accumulated Assets?

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Capital Statement: Does Your Declared Income Support Your Accumulated Assets?

Key Takeaway

  • Tool used by the IRB to detect under-declared income
  • Rationale of the capital statement approach
  • The importance of maintaining complete records

What Is A Capital Statement?

  • The personal ‘balance sheet’ of an individual
  • It puts together all the assets and liabilities of an individual, adjusted for non-taxable income/losses and the individual’s private and personal expenses
  • One of the most effective tools used by the Inland Revenue Board (‘IRB’) to ascertain whether an individual has under-declared income in the past

Assets Scrutinised By The IRB

  • Properties
  • Motor vehicles
  • Shares and other investments (listed AND private companies)
  • Bank accounts (local AND foreign bank accounts)
  • Credit card accounts,
  • Directors’ account balances

Period Covered During An Audit/Investigation

  • Normally covers a period of the past six years

Challenges Faced By The Taxpayer

  • Loss of documents
  • Unable to recall the transactions or flow of funds

Capital Equation

capital equation

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Ideas & Insights Newsletter Tax

Automation Capital Allowances

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Automation Capital Allowances

Key Takeaway

  • 200% Automation Capital Allowance on first 2 million to 4 million expenditure incurred within YA 2015 to 2023;
  • Effective date of application : 1 Jan 2015 until 31 Dec 2023;
  • High labour-intensive industries or industries adopt the automation process.
The Automation Capital Allowance (Automation CA) was introduced to encourage adoption of automation among manufacturing companies.

It is divided into two (2) categories:-
Categories
Incentives
High labour-intensive industries (rubber products, plastics, wood, furniture and textiles)
Automation CA of 200% on the first RM4 million expenditure incurred within year of assessment from 2015 to 2023.
Other industries
Automation CA of 200% on the first RM2 million expenditure incurred within year of assessment 2015 to 2023.

Eligibility Criteria

  • Manufacturing companies incorporated under Companies Act 1965 / 2016;
  • Resident in Malaysia;
  • Engaged in manufacturing activities at least 36 months;
  • Automation machine or equipment used directly in manufacturing activities.
Effective date of application:
Application received by Malaysian Investment Development Authority (MIDA) from 1 January 2015 until 31 December 2023 is eligible to be considered for this incentive.
Source: Malaysian Investment Development Authority

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Phase One Of Movement Control Under National Recovery Plan (NRP) Updates to the Inland Revenue Board’s Announcement (Updated 26 June 2021)

NRP Update

Phase One Of Movement Control Under National Recovery Plan (NRP) Updates to the Inland Revenue Board’s Announcement

(Updated 26 June 2021)

Key Takeaways

  • Extension of time for the submission of tax returns
  • Extension of time for tax payments
  • Submission of appeal to IRBM
  • Real Property Gain Tax (RPGT)
  • Stamp Duty
Following to the extension of Phase One of Movement Control under National Recovery Plan (NRP), the Inland Revenue Board of Malaysia (IRBM) has issued ‘Frequently Asked Questions (FAQ) On Tax Matters During The Movement Control Order Period’ (Updated on 26 June 2021).

This FAQs include extension of time for submission of forms/ returns/ documents, tax payments etc during the phase one (of NRP) period.

For the full FAQ, please visit: http://phl.hasil.gov.my/pdf/pdfam/faq_pkp3_2.pdf
 
Question
Remarks by IRB
No.
General
(a)
Extension of time to submit documents for audit or investigation within the MCO 3.0 period.
Application for extension of time must be submitted by letter/email to IRBM branch which handle the case.
(b)
Extension of time to provide feedback to IRB letters within the MCO 3.0 period.
Application for extension of time must be submitted by letter/email to IRBM branch which handle the case.
No.
Forms
(a)

Extension of time to submit documents for audit or investigation within the MCO 3.0 period.

Deadline for submission of return forms is stated in the 2021 Return Form Filing Programme:-
http://phl.hasil.gov.my/pdf/pdfam/ProgramMemfailBN_2021_Pin.3_ 2.pdf

  1. Return Form for Companies, Limited Liability Partnerships, Unit Trusts / Property Trusts, Co-operative Societies, Trust Bodies, Real Estate Investment Trusts / Property Trust Funds and Business Trusts:-
    1. For Year of Assessment (YA) 2020 (with accounting period ending 1 October 2020 until 31 December 2020):
      • Extension time of two (2) months will be given from the due date of submission.
    2. For Year of Assessment (YA) 2021 (with accounting period ending 1 January 2021 until 31 January 2021:
      • Extension time of two (2) months will be given from the due date of submission.
  2. Return Form for petroleum with accounting period ending 1 October 2020 until 31 December 2020:
    • Extension time of two (2) months will be given from the due date of submission.
  3. Return Form for petroleum with accounting period ending 1 January 2021 until 31 January 2021:
    • Extension time of two (2) months will be given from the due date of submission.
  4. Return Form for Year of Assessment 2020 for taxpayers CARRYING ON BUSINESS involving Individuals, Resident Individuals (Knowledge /Expert Workers), Non-Resident Individuals, Non-Resident Individuals (Knowledge / Expert Workers), Partnerships, Associations, Deceased Persons Estate and Hindu Joint Families:
    • Extension of time (EOT) granted until 31 August 2021.
(b)
Extension of time for the submission of revised CP500 and CP204 where the due date falls on June 2021.
Extension of time is given until 31 July 2021.

(c)

Submission of Forms CP22 within the MCO 3.0 period.

Form CP22 can be submitted through Customer Feedback Form :-
https://maklumbalaspelanggan.hasil.gov.my/MaklumBalas/en-US/

(d)

Submission of application for tax clearance letter (TCL) within the MCO 3.0 period.
  1. Application can be submitted as follows:-
    1. e-SPC;
    2. Customer Feedback System:
      http://www.hasil.gov.my/bt_goindex.php?bt_kump=2&b t_skum=5&bt_posi=1&bt_unit=3&bt_sequ=1&bt_lgv=2
  2. By post or appointment only.

(e)

Submission of Notice of Appeal (Form Q) to the Special Commissioners of Income Tax (SCIT) where the due date falls within MCO 3.0 period.
Application for extension of time must be done in writing by completing Form N and submitting to IRBM branch. The appeal will be considered based on the merits of case. Taxpayer is required to file Form N and state that the delay is due to the implementation of MCO 3.0.

(f)

Submission of Country-by- Country Reporting (CbCR) where the due date falls within MCO 3.0 period.
Application for extension of time must be submitted in writing to Department of International Taxation and the appeal will be considered based on the merits of the case.

(g)

Submission of Form CP 204 and notification of change of accounting period (CP204B) which due date falls on June 2021.
Extension of time is given until 31 July 2021. CP204B needs to be submitted by post or courier.
(h)
Revision of tax estimate payment (CP204) in the 3rd month of 2021.
No revision is allowed for the 3rd month instalment. Taxpayers must submit the relevant CP204 revision in the 6th / 9th month in the basis period of the business through e-CP204A.
No.

Payments

(a)

Extension of time for tax estimate payments (CP204) due on June 2021.
No extension of time. Tax payer can make payment via online services at ByrHasil.

(b)

Extension of time for other tax instalment payments relating to audit and investigation due on June 2021.
No extension of time. Tax payer can make payment via online services at ByrHasil.

(b)

Extension of time for submission of MTD data and payment of Monthly Tax Deduction / CP38 for remuneration on employment due on 15 June 2021.
No extension of time. Taxpayer can make payment via online services at e- PCB, e-Data PCB dan e-CP39.

(d)

Deferment for compound and penalty payment which due within 1 June 2021 until 28 June 2021.
Extension of time is given up to 30 days from the initial due date for payment.

(e)

Re-scheduling of tax instalment payments.
Tax payer is required to submit the application with the relevant documents such as cash flow documents etc.

(f)

Extension of time for withholding tax payment which due within the MCO 3.0 period.
No extension of time is given. Withholding tax payment can be made via telegraphic transfer by furnishing complete payment details to IRBM via fax at 03-62019637 or e-mail to HelpTTpayment@hasil.gov.my.
No.
Appeal and Penalty Payment

(a)

Application for appeal on the penalty imposed by IRB.
Taxpayer may submit the application for appeal on tax penalty for the following cases:
  1. Unpaid penalties;
  2. Penalties that have been imposed and subject to instalment schedule

(b)

Application for appeal on the tax increase.

Application for appeal on tax increase can be submitted through Customer Feedback Form available at IRBM’s Official Portal:
https://maklumbalaspelanggan.hasil.gov.my/MaklumBalas/en-US/

(c)

Application for appeal on deferment of payment of outstanding penalty imposed to year 2022.

Application for deferment of payment can be submitted through Customer Feedback Form available at IRBM’s Official Portal:
https://maklumbalaspelanggan.hasil.gov.my/MaklumBalas/en-US/

No.
Real Property Gains Tax (RPGT)

(a)

Extension of time for the submission of RPGT return forms where the due date falls in June 2021.
Extension of time is given until 31 July 2021.

(b)

Appeal on RPGT penalty.
Appeal will be considered based on merits of the case.
No.
Stamp Duty

(a)

Appeal on stamp duty penalty.
Appeal will be considered based on merits of the case.

(b)

Extension of time for stamping which cannot be done within the MCO 3.0 period.
Appeal will be considered based on the merits of the case.
Application for extension of time must be made within 30 days from the date of documents.

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Ideas & Insights Newsletter Tax

Introduction to Withholding Tax and Imported Services Tax – Implications of Digital Services (PART 3)

Implications-of-Digital-Services

Introduction to Withholding Tax and Imported Services Tax - Implications of Digital Services (PART 3)

Key Takeaway

  • Withholding Tax on Foreign Service Providers
  • Service Tax on Digital Services
Part 3 of this article will focus on digital service tax and service tax issues on imported services for e-Commerce transactions, under the Service Tax Act 2018.

What is Imported Service?

“Imported taxable service” means any taxable service acquired by any person in Malaysia from any person who is outside Malaysia (Section 2 of Service Tax Act 2018)

What is Digital Service?

“Digital service” means any service that is delivered or subscribed over the internet or other electronic network and which cannot be obtained without the use of information technology and where the delivery of the service is essentially automated;”.
Digital Service
With effect from 1 January 2019, regardless if you are either a Service Tax-registered person or Non-Service Tax-registered person, you are required to file a return and pay the service tax in respect of all taxable services that you procure from overseas suppliers, if such taxable services fall under Group G and I of Service Tax Regulations 2018.

Types of Digital Service

  • Software, Application & Video Games
  • Music, e-book and film
  • Advertisement and online platform
  • Search engines and social networks
  • Database and hosting
  • Internet Based Telecommunication
  • Online Training
  • Others (such as subscriptions to online newpapers and journals etc.)

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Introduction to Withholding Tax and Imported Services Tax – Implications of Digital Services (PART 2)

Implications-of-Digital-Services-02-1

Introduction to Withholding Tax and Imported Services Tax - Implications of Digital Services (PART 2)

Key Takeaway

  • Withholding Tax on Foreign Service Providers
  • Service Tax on Digital Services
Part 2 of this article will focus on withholding tax issues around ‘royalties’ (Section 109, Income Tax Act 1967) and ‘services’ (Section 109B, Income Tax Act 1967) for e-Commerce transactions.

What is e-Commerce?

Any commercial transactions conducted electronically including the provision of information, promotion, marketing, supply, order or delivery of goods and services (even though payment and delivery relating to such transactions may be conducted offline).

Withholding tax implications

To determine the nature for payment of e-commerce services (i.e Royalties or Services?)
e-commerce

Example of payments under e-commerce transactions

Online advertising on Facebook, online payment such as Paypal, payment for cloud computing service, payment for subscription to content aggregators etc.

Important

Payment made may fall under Sec 109 instead of Sec 109B and penalty will be imposed due to non- compliance with withholding tax rules.

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Introduction to Withholding Tax and Imported Services Tax – Implications of Digital Services (PART 1)

Implications-of-Digital-Services

Introduction to Withholding Tax and Imported Services Tax - Implications of Digital Services (PART 1)

Key Takeaway

  • Withholding Tax on Foreign Service Providers
  • Service Tax on Digital Services
In this present age, business cannot avoid but to rely on digital services to reach out to their customers and suppliers in order to operate or enhance their business functions. The reliance on digital services to conducting a business is accelerated particularly so with the Movement Control Order (MCO) being implemented in Malaysia which limits the ability of businesses to continue doing business, the ‘traditional’ way. Some of the most common digital services relied on by businesses would include software applications, digital advertising, payment gateways and cloud storage, which are generally dominated by foreign service providers such as Google, Microsoft and Facebook.

Such digital services would obviously involve payments for the use of such digital services to the service providers and therefore, you have to be aware of the tax implications behind the use of digital service, namely:

  1. Withholding tax under the Income Tax Act 1967; and
  2. Digital service tax or imported services tax under the Service Tax Act 2018.

This series of short articles intend to provide some general guidance on the tax implications of payments for such services to service providers who are not residing in Malaysia.
You also need to take note that in some cases, both service tax and withholding tax can apply on the same service, as per the illustration as below:-
Payment Made to Non-Malaysian Resident Business

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Employers Responsibility under the Income Tax Act

Employers Responsibility under the Income Tax Act

Employer Responsibilities under Malaysia’s Income Tax Act (2025 Guide)

Key Takeaway

  • To inform IRBM any new employee within 30 days.
  • To inform IRBM the cessation/retirement/death of an employee.
  • To inform IRBM within 30 days before the date of employee intending to leave Malaysia.

As an employer in Malaysia, understanding and complying with the Income Tax Act 1967 is essential to avoid penalties and ensure smooth operations. This updated 2025 guide covers your key obligations—from monthly tax deductions to year-end reporting and employee notifications—complete with deadlines and online filing tools.

Key Employer Deadlines — 2025 Overview

Obligation Deadline Notes
Form EA (CP8A) to employees
28 Feb 2025
Must issue even to former or contract workers
Form E (Employer Return) to LHDN
31 Mar 2025 (manual); 30 Apr 2025 (e-Filing)
Required even with no employees
Monthly Tax Deduction (MTD/PCB)
By 15th of following month
Via e-PCB Plus (e-CP39) system
New Employee Notification (CP22)
Within 30 days of hiring
Mandatory via MyTax e-CP22 from 1 Sep 2024
Cessation Notification (CP22A/CP22B)
≥30 days before end of employment
Submit via MyTax e-SPC, withhold final payment until clearance granted
Employee Departure (CP21)
≥30 days before departure
Notify via e-SPC; withhold final pay until tax cleared

Monthly Compliance: MTD/PCB

Employers must:

  • Hold an employer “E” number.
  • Use employee’s TP3 (prior employment data) and TP1 (claims like zakat) correctly.
  • Deduct MTD using standard tables/computerised payroll.
  • Remit to LHDN via e‑PCB Plus by the 15th each month.
  • Maintain records for at least 7 years.

Penalties range from fines up to RM20,000, or imprisonment, or both, under Section 120 of the ITA

Year-End Obligations

Form EA (Statement of Remuneration)

  • Distribute to all employees (including ex-staff) by 28 Feb 2025.
  • Contains salary, allowances, EPF/SOCSO, PCB details.
  • Penalties: up to RM20,000 fine, 6 months imprisonment, or both

Form E (Employer’s Annual Declaration)

  • Submit to LHDN by 31 Mar 2025 (manual) or 30 Apr 2025 (e‑Filing).
  • Reports all employee remuneration and tax deductions.
  • Penalties: RM200–RM20,000, imprisonment, or both

LHDN requires employers—regardless of business type or number of employees—to submit Form E electronically

Employee Lifecycle Notifications

New Employees (CP22)

Submit within 30 days of hire via MyTax e‑CP22 (mandatory since 1 Sept 2024)

Cessation (CP22A / CP22B)

  • Notify ≥30 days before termination/retirement/death via e‑SPC.

  • Must withhold final payment until tax clearance (up to 90 days)

Departure from Malaysia (CP21)

  • Submit ≥30 days before expatriate leaves via e‑SPC.

  • Should retain final salary until tax clearance is issued

Notification of Commencement / Cessation of Employment of an Employee

Pursuant to Section 83 of the Income Tax Act 1967 (ITA 1967), we wish to remind all employers of their responsibility to inform the Inland Revenue Board of Malaysia (IRBM), via prescribed forms (as below), on the following:

Table 1:

Employer’s responsibilities
Subsection

Penalty/Fine

Form
To inform IRBM if there is a new employee.
Subsection 83(2) ITA 1967

Failure to notify will result in the employer being charged under paragraph 120(1)(c) and / or subsection 107(4)

CP22
http://phl.hasil.gov.my/pdf/pdfborang/CP22_Pin.1_2021.pdf
To inform IRBM if there are any cessation/retirement/death of an employee*
Subsection 83(3) ITA 1967
Failure to notify will result in the employer being charged under paragraph 120(1) (c) and / or subsection 107(4)
CP22A (Private) http://phl.hasil.gov.my/pdf/pdfborang/CP22A_Pin.1_2021.pdf

CP22B (Government) http://phl.hasil.gov.my/pdf/pdfborang/CP22B_Pin.1_2021.pdf
To inform to IRBM not more than 30 days before the date of an employee intending to leave Malaysia
Subsection 83(4) ITA 1967
Failure to notify will result in the employer being charged under paragraph 120(1) (c) and / or subsection 107(4)
CP21 http://phl.hasil.gov.my/pdf/pdfborang/CP21_Pin.1_2021.pdf

Please take note that while Section 83 of the ITA 1967 provides that the law applies in the situation where the employer commences, or about to cease to employ an individual who is or is likely to be chargeable to tax in respect of income in respect of gains or profits from the employment, the IRBM has recently adopted the practise of applying such requirements to ALL employees who have commenced employment, or cease to be employed by the employer.

 

All applications should be made by the employer to IRBM by the following methods:

  1. e-SPC at IRBM official website; or
  2. Form which can be downloaded from IRBM official website (please refer to TABLE 1 above).

What Happens if You Don’t Comply?

Failure to comply with the above may result in, upon conviction of an offence under Section 120 of the ITA 1967, the employers being liable to a fine of not less than RM200 and not more than RM20,000 or to imprisonment for a term not exceeding six months or to both.

  • Missing Form EA or E deadlines may result in fines up to RM20,000, imprisonment for up to 6 months, or both 
  • Failure to submit CP forms or remit PCB can lead to similar legal consequences
  • ITA Sections 120–114 specify escalating penalties for non-compliance

FAQ

By 28 February every year for the prior year’s earnings.

31 March (manual) or 30 April (e-Filing) annually.

Monthly by the 15th of the following month via e‑PCB Plus

Submit CP21 via e‑SPC ≥30 days before departure and withhold final pay until tax clearance.

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Smart Automation Grant (SAG)

SAG

Smart Automation Grant (SAG)

Key Takeaway

  • The qualified company will be eligible for Smart Automation Grant given on matching basis (1:1) up to RM1 Million per company.
The Smart Automation Grant was introduced in the National Economic Recovery Plan or Pelan Jana Semula Ekonomi Negara (PENJANA) in June 2020. The main objectives of the Smart Automation Grant is to assist Small and Medium Enterprises (SMEs) and Mid-Tier Companies (MTCs) to automise and digitalise operations, production and trade channels.

SAG will be given on a matching basis (1:1) based on eligible expenditures, up to a maximum grant of Ringgit Malaysia One Million (RM1,000,000) per company.

Who Is Eligible For Smart Automation Grant

1. Incorporated under the Companies Act 1965/2016;
2. Effective equity of the company must be at least 51% owned by Malaysians;
3. The company possess a valid Business Licence from the Local Authority;
4. Must be in operation for at least 12 months;
5. Must engage in manufacturing activity in compliance with the Industrial Co- ordination Act, 1975 or service activities which are regulated by specific acts/regulations or governed by relevant ministries/agencies;
6. Eligible for Small and Medium Enterprises (SMEs) and Mid-tier Companies (MTCs). Definition of SMEs and MTCs as below:

Manufacturing

Services
SME
  • Sales turnover not exceeding RM50 million; or
  • Employees not exceeding 200
  • Sales turnover not exceeding RM20 million; or
  • Employees not exceeding 75

MTC

  • Sales turnover from RM50 million to RM500 million
  • Sales turnover from RM20 million to RM500 million.
7. Must meet at least one of the Committed Deliverables as below:-
  • Reduction of Unskilled Workers
  • Reduction in Man Hours
  • Increase in Production Volume
  • Quality Improvement – Reduction in Defect Rate
  • Increase in Services Delivery
  • Reduction of Man Hours in Delivering Services
8. Eligible expenditures are the automation machine, equipment or software that are used directly in the overall value chain of manufacturing and services activities

What Is The Project Duration Under This Matching Grant?

  1. Project must be completed within 12 months from the date of the Approval Letter issued by Authority;
  2. Any unutilised grant amount after 12 months will be withdrawn by Authority;
  3. Any request for extension is required to be made at least 2 months before the project end date and is subjected to the approval of the Authority Committee.

Effective Date Of Application

Application must be submitted to MIDA between 4th December 2020 to 31 December 2021.

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Special Tax Incentive For Company Relocating into Malaysia

Special-Tax-Incentive-under-the-National-Economic-Recovery-Plan

Special Tax Incentive For Company Relocating into Malaysia

Special Tax Incentive For Company Relocating into Malaysia

Listed below are the tax incentives offered to new and existing foreign companies relocating their business
into Malaysia:-

Type of Company
Eligible Capital Expenditure (RM)

Incentive

Incentive

Duration

1. New company
i. RM300 million to
RM500 million.
Special tax rate
0%
10 years
ii. RM500 million and above.
Special tax rate
0%

15 years

2. Existing company
Relocating overseas facilities into Malaysia with capital investment above RM300 million
Investment tax allowance (ITA)
100%
5 years and is offset against 100% statutory income of the activity.

Eligibility Criteria

Definition of new company
a) Company relocating manufacturing facility for eligible activities from another country to Malaysia; or
b) Company establishing new operation in Malaysia; and
c) Do not have existing manufacturing operation in Malaysia.
Definition of existing company
Foreign or locally owned company that has existing manufacturing operation in Malaysia and is relocating its manufacturing operations from outside Malaysia for new business segment.

The products from the new business segment are not part of the expansion project for existing products.
Conditions for this incentive
a) To incur the capital expenditure (excludes land cost) within 3 years from the date of the first capital expenditure incurred;
b) To incur the first capital expenditure within 1 year from the approval date; and
c) Company will be subjected to conditions related to the Employment and Vendor Development Program
Promoted manufacturing activities
Manufacturing activities EXCEPT manufacturing activities as below:-
Non Products / Activities Industries
All products for iron & steel considered sensitive except products listed in the Promoted Activities / Products Under the PIA 1986 under the category of Manufacture of Iron and Steel, and Manufacture of Non- Ferrous Metal and their Products
 Iron & Steel
Weapon and ammunitions Machinery & Equipment
Electricals products supplied to generate power for consumption of TNB and Petronas such as general cables, wire harness, distribution boards, control panels, switching apparatus, transformers Electrical
Liquor and alcoholic beverages Beverages & Tobacco
Tobacco and tobacco products including cigarette Beverages & Tobacco
Palm Oil milling and refining Palm Oil
Production of food products that only involve mixing, blending and cooking. Example: sauces, paste, premix food products Food Manufacturing
Beverages Beverages & Tobacco
Sugar Food Manufacturing
Pineapple Canning Food Manufacturing
Paper-based packaging materials from waste paper except for coated duplex board Paper, Printing & Publishing
Wood-based products including furniture, plywood, sawn timber and others Wood & Wood Products
Printing and Publishing Paper, Printing & Publishing
Remanufacturing/ reconditioning/ reassembly of motor vehicles and related components Automotive / Motor vehicle
Non-EEV Automotive / Motor vehicle
Drones and rocket Aerospace related products for Military/Defense application (Non-commercial segment) Aerospace for Military/Defense Application
Recycling of any types of waste All
Refinery of crude petroleum oil Petroleum
Passengers car tires Rubber
General plastic products such as plastic bags, bottles Plastic
Gloves All
Manufacturing of construction material except for following products:
  • Industrial Building System (IBS)
  • Panels
  • Boards
  • Tiles
  • Blocks or similar articles of natural and synthetic fiber agglomerated with cement plaster or other mineral binding substance
 Construction
Textiles products except for following activities:
  • Natural or man-made fibres
  • Yarn of natural or man-made fibres
  • Woven fabrics
  • Knitted fabrics
  • Non-woven fabrics
  • Finishing of fabrics such as bleaching, dyeing and printing
  • Specialised Apparel
  • Technical or functional textiles and textile products
 Textile

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