MC Site

Lumix lz8 add-on lens - opteka wide angle 0.45X

2009-08-23T22:56:00.001-07:00

Please take a look at the lens review for lumix lz8. This is a add-on macro/wide angle lens that make the most out of your compact lumix camera.
http://8gadget.blogspot.com

觀音警世訓文

2009-06-23T22:46:00.001-07:00

Gaji dan Elaun Menteri di Malaysia

2009-06-23T20:18:00.001-07:00

Gaji dan Elaun Menteri di Malaysia

最近一些馬來西亞的部長們，或是高官們，一直都覺得油價上漲一點都不是很貴（1公升才起那麼一點而已！），而且他們的方式就只是要求人民改變生活的習慣，節能省碳，就這樣而已！而最大的原因，很可能是出在於他們的薪水。

大家知道當一名馬來西亞的部長，人民每個月付給他們多少的薪酬嗎？
大家自己看看吧。。
一名馬來西亞正部長薪水（Setiap Bulan----每個月！）
1。基本薪酬： RM 18000 ( Basic Salary )
2。娛樂津貼： RM 10500 ( Elaun Hiburan )
3。房屋津貼： RM10800 ( Elaun Rumah )
4。人民代表津貼： RM10650 ( Elaun Wakil )
5。停車費津貼： RM 5700 ( Elaun Parking )
大概總共每月RM55650 馬幣，不管他是有做工還是生病。( Elaun Sakit yang boleh Claim Cash setiap bulan tidak kira sihat atau sakit )
其他的便利包括:
１。1年1次的國外旅行遊玩，可以申請最多 RM50000 的津貼。就算沒旅行，也是可以照領。
( Pelancongan setiap Tahun RM 50000 - tak lancong boleh claim cash )
２。免費使用電費。 ( free electric)
３。免費使用水費。 ( free air)
４。免費使用電話費。 (free handphone)
５。裝修／維修每年可以領最多　ＲＭ４００００津貼。 (renovation tahunan)
６。１架馬賽地汽車　Ｓ３２０，配有手機，１名駕駛員，免費汽油。 (free mercedes S320,driver, petrol)
７。紅／白事，捐款等都可以報公賬。 (Donation semua boleh claim)
８。開齋節舉辦開放日，一切開銷最多可以報銷　ＲＭ　４０００００。 (rumah terbuka tahunan boleh claim)
９。除了以上所列，每個部長還可以另外報銷公賬多達　ＲＭ４５０００。( dan lain-lain)

還有就是今年７月１日開始，每名部長的薪水不是說扣１０％嗎，其實只是elaun keraian　娛樂津貼　那裏扣１０％而已，不是總數的１０％。
還有我不明白的是，　Elaun parking　停車費津貼　是如何能夠津貼5700令吉那麼多，我真的不明白部長們的車是停在什麼鬼地方要那麼貴的ｐａｒｋｉｎｇ　ｆｅｅ。

Sending SMS by bluetooth

2009-06-22T22:28:00.000-07:00

Most of the handphone in the market doesn't have software to send sms by bluetooth. However, there is a workaround that can enable us to use bluetooth to communicate. The method is:

1) create a contact. Place your text (you going to send) in the name field.

2) save the contact.

3) send the contact as business card thru bluetooth.

Windows 7 Release candidate

2009-06-04T19:48:00.000-07:00

There are new versions of Windows 7 beta available for downloading. The PC specs required to run a Windows 7 are:
-1 GHz or faster 32-bit (x86) or 64-bit (x64) processor
-1 GB RAM (32-bit) / 2 GB RAM (64-bit)
-16 GB available disk space (32-bit) / 20 GB (64-bit)
-DirectX 9 graphics processor with WDDM 1.0 or higher driver

Link to the latest Window 7 beta:
http://www.microsoft.com/windows/windows-7/installation-instructions.aspx

The beta version will expired on June 1, 2010. But from March 1, 2010, your PC will begin shutting down every 2 hours.

Jobs available in Xilinx Asia Pacific, Singapore

2009-05-27T19:59:00.000-07:00

Many positions up for grab. Interested party please contact eesufun@gmail.com

Senior Video Development Engineer

Job responsibilities :

The Digital Video Processing Group in the Programmable Platforms Development Department at Xilinx is searching for a motivated and self-starting engineer to lead development of video communication products in various video markets, including Broadcast and Networked Video Systems.

Demonstrated track record of leadership in video products and systems using FPGAs is essential; as is the ability to find innovative solutions that include video communication using standard video interfaces and high speed 10G Ethernet networks.

The successful candidate will be responsible for building, managing and technically leading an engineering team developing FPGA-based intellectual property hardware and board-level systems using Xilinx FPGAs to address the needs of customers transferring digital video via 3G SDI and Gigabit Ethernet networks using AVB and SMPTE standards. Deep knowledge of EDA design processes and hardware/software system development and in-system validation are essential.

This position requires close interaction with other Xilinx Engineering and Marketing teams across the world, including USA and Europe.

Job requirements :

Proficiency in HDL design and verification tools (VHDL, Verilog, Synplicity, Modelsim, SystemVerilog, etc.)
Proficiency in professional video testing equipment for adherence to standards
Excellent written and verbal communication skills
Excellent and demonstrated leadership capability of video engineering teams under tight schedules and high quality expectations
Masters or PhD in Electrical Engineering
10+ years of experience designing digital video broadcast and networking systems (SD/HD/3G SDI, Video Over IP Networks, Broadcast Professional equipment)
5+ years designing and implementing FPGA-based signal processing systems, including hardware/software interaction and testing on actual product hardware using video industry test equipment.
3+ years of management experience leading design engineering teams delivering ASIC or FPGA products to professional video markets.

Video Development Engineer

Job responsibilities :

The Digital Video Processing Group in the Programmable Platforms Development Department at Xilinx is searching for a motivated and self-starting engineer to work in the development of video communication products in various video markets, including Broadcast and Networked Video Systems.

Demonstrated track record developing hardware IP systems using FPGAs is essential; as is the ability to find innovative solutions for video communication using standard video interfaces and high speed 10G Ethernet networks.

The successful candidate will be responsible for developing, from conception to implementation, FPGA-based intellectual property hardware using Xilinx FPGAs to address the needs of customers transferring digital video via 3G SDI and Gigabit Ethernet networks using AVB and SMPTE standards. Deep knowledge of EDA design processes, tools, system development, verification and live validation are essential.

This position requires close interaction with other Xilinx Engineering and Marketing teams across the world, including USA and Europe.

Job requirements:

Proficiency in HDL design and verification tools (VHDL, Verilog, Synplicity, Modelsim, SystemVerilog, etc.)
Proficiency in professional video testing equipment for adherence to standards
Excellent written and verbal communication skills
Excellent and demonstrated design and development capability of complex digital video systems, including hardware modules and interfaces. Software driver experience highly desirable.
BS or Masters in Electrical Engineering
7+ years of experience designing digital video broadcast and networking systems (SD/HD/3G SDI, Video Over IP Networks, Broadcast Professional equipment)
4+ years designing and implementing FPGA-based signal processing systems, including hardware/software interaction and testing on actual product hardware using video industry test equipment.

Quality & NPI Program Manager

Job responsibilities:

• Understand overall program and ensure that functional organizational goals meet requirements

• Establish and maintain outstanding peer networks with NPI (new product introduction) functional group leaders and staff as required

- Yield Engineering, Package and Assembly Engineering, Test Engineering, Product Engineering, Characterization, Quality & Reliability, Logistics

• Establish and maintain outstanding peer networks outside QNG (quality and NPI group) with key organizational leaders as required

- IC Design, Silicon Technology, Package Development, Operations, Marketing, Engineering Program Managers and Xilinx management

• Provide leadership to achieve committed schedules (aligned goals, focus, urgency, resources)

• Achieve production release of FPGA SKUs for commercial, industrial and vertical markets

• Ensure execution is in accordance with established procedures and that there is a seamless transfer to operations for volume manufacturing support

• Actively manage risk and escalate issues in a timely fashion presenting options for resolution

- Adjust plans to real-time issues and achieve organizational buy-in of change requests

• Be the focal point for effective intra and inter group communication

- Run cross-functional meetings – set agendas, publish minutes, capture actions and drive them to closure

- Participate in meetings - re-broadcast essential information to QNG functional leaders as appropriate

- Present oral and written updates at monthly management reviews

• Ensure required internal demand (FPGA units) to meet Verification, Characterization and Qualification needs are provided to engineers to meet schedule needs

• Empower QNG functional organizations to meet FPGA program goals

Job requirements:

• Bachelor’s Degree or equivalent with a at least 5 - 6 years’ experience

• Possess both depth (in at least one) and breadth (in at least one, preferably several) of the engineering disciplines related to achieving production release of silicon products

- preferably at 90nm or below geometries. These disciplines include but are not limited to:

- Yield engineering, product engineering, ATE test program development and release, silicon verification and characterization, package development, package and assembly engineering,

process and product qualification, and IC design

• In lieu of actual program management experience, a candidate could have technical or project lead experience in one of these disciplines

• Able to perform complex work involving a wide range of difficult problems; exercise initiative, judgment and decision-making ability to select methods and techniques for obtaining solutions to problems

• Able to work independently to complete projects on schedule and will succeed when receiving general instructions on new assignments

• Able to achieve results with excellent skills working within teams and across organizational boundaries

• Demonstrate the ability to learn on-the-job and outstanding communication skills in English (both oral and written) are a must

Staff Product Verification and Characterization Development Engineer (High Speed Serial Transceiver)

Job responsibilities:

• Responsible for the definition, development, implementation, and support of test and performance solutions including binning test cases for the 10+ gigabit-transceiver in the latest generations of FPGA. The test solution will be developed in the FPGA environment using verilog/ISE tools and utilize all gigabit-transceiver standards supported in the FPGA

• Debug test cases, propose data-sheet specifications, and validate results with IC Design Team as well as work with product and test engineering to provide production support to ensure a high yielding and robust test solution on multiple test platforms

• Analyze device failures to aid in diagnostics

Job requirements:

• Candidates must have BSEE/MSEE with 8+ years’ experience with design, application and testing of high speed serial transceivers

• Familiar with FPGA designs using FPGA design tools/methodologies and bench analysis of serial transceivers

• Knowledge of ATE test platforms and gigabit transceiver bench equipment, UNIX, and programming languages such as PERL and C++

• Good communication and interpersonal skills

Staff Product Verification Engineer (IO Test Development)

Job responsibilities:

• Responsible for the definition, development, implementation, and support of test solutions for the IO for the latest generation of FPGA. This includes all IO standards supported in the FPGA including the latest single ended and differential IO standards

• Implement test development in the FPGA environment utilizing FPGA and ATE resources to achieve an efficient, high performance, and low cost solution

• Work with product and test engineering to provide production support to ensure a high yielding and robust test solution on multiple test platforms

• Aalyze failures to aid in diagnostics

Job requirements:

• Candidate must have BSEE/MSEE with 8+ years’ experience with a focus on test, design, and application

• Expertise in using various IO standards in high speed communication applications

• Familiarity with FPGA designs using FPGA design tools and methodologies. Knowledge of UNIX, and programming languages such as C/C++ and PERL

• Good communication and interpersonal skills

Senior/Quality Systems Engineer

Job responsibilities:

• Responsible for quality engineering functions related to problem investigation and corrective action. This entails investigation containment, disposition, and excursion management facilitation with multiple engineering disciplines

• Participate in the operational aspects of the quality management systems, specifically in the administration of the internal audit, corrective action, and process development/continuous improvement programs

• Perform internal audits of the quality management systems, generate audit reports, and facilitate external certification audits

• Use the corporate Corrective and Preventive Action system to determine root causes and implement improvements

• Act as an interface with quality management representatives from all corporate sites to integrate quality management system results

• Co-ordinate and consult with various engineering functions in Silicon Engineering, Product Test engineering, supplier quality, yield engineering, and Operations to develop a seamless Quality measurement, analysis, reporting, and continuous improvement process

• Maintain and periodically report Quality data used for the management review process

Job requirements:

• Minimum Bachelor’s Degree with 4 - 8 years’ direct semiconductor quality management experience

• Lead auditor certification to TS16949

• Experience in the automotive industry (PFMEA, Control Plan, PPAP)

• Excellent communication (verbal and written), with strong time and project management skills

• Able to communicate effectively and extensively with internal customers and quality management for successful implementation of this job function

• Facilitate teamwork to effectively communicate and perform across multiple disciplines and customers

• Fundamental understanding of CAR/PAR (8D) methodology

• Working Knowledge of ISO9001, TL9000 and Quality management System standards, with direct audit experience and accreditation desired

• Working knowledge of ISO14000 and OHSAS18000

• ASQ Certification, Engineer and Auditor

• Six Sigma Training or Certification is a plus

• Quality documentation, creation, process flow mapping/development, and implementation experience

Software Engineer

Job responsibilities:

• Design, develop, enhance, and t roubleshoot software for automating business processes and

analyzing data for Quality and Product Engineering organization

• Work in a team environment with specific tasks assigned

• Interact with end-users to understand requirements and with other team members and experts to seek guidance as needed

• Understand and document requirements through interaction with end-users and other team members

• Design and develop software as per the requirements

• Enhance existing software tools for additional functionality and features

• Handle documentation of systems designs and features

• Implement in-house or acquired software tools

• Support users in the day-to-day usage of tools and fulfilling ad-hoc data analysis needs

Job requirements:

• Bachelor’s Degree in Computer Science or a related field with 1 - 3 years’ direct experience in software development

• Strong technology background with excellent understanding of general principles of software design and development

• Knowledge and experience with databases (MySQL, Oracle) and programming/scripting languages (php, PL/SQL, JavaScript)

• Good understanding of web-based user interface design concepts, principles and technologies

(HTML, CSS, UI libraries, AJAX) to implement them • Strong analytical and problem-solving skills

• Ability to quickly switch between projects/tasks

• Working knowledge of Microsoft Office suite

• Good communication skills and ability to interact with end-users and team members

• Knowledge of software testing

• Knowledge and experience in estimating task efforts

IC (Integrated Circuit) Test Engineers

Job responsibilities:

• Develop test programs to test FPGA & CPLD products on ATE testers

• Develop and debug ATE test set-up

• Transfer test programs from NPI team

• Reduce test cost through test time reduction initiatives

• Work wi th Product Engineers to def ine test requirements and generate test programs based

on these requirements

• Work with product engineering, pattern verification and tester loadboard design teams in a multinational environment

• Troubleshoot DUT board and tester loadboard issues

Job requirements:

• Bachelor or MSc in Electronics Engineering

• 3 - 5 years’ experience in ATE test program development

• Familiar with IC package test flow and concepts, in particular FPGA/CPLD test concepts

• Working experience in ATE test development with the following platforms:

- Teradyne J750 and/or Flex

- Verigy 93000

- Verigy Versatest V1200

- Credence LT 1101

- Advantest T2000

- NexTest Maverick II

• Demonstrate programming/scripting capability in the following languages:

- Visual Basic for Applications (Microsoft Excel)

- C++

- PERL

- Linux/Unix Shell programming

• Fluency in both oral and written English

IC (Integrated Circuit) Product Engineers

Job responsibilities:

• Has ownership over final test program releases and product evaluation activities

• Provide engineering support for a smooth test production

• Drive product quality improvement

• Interact with internal application group, field sales and customers on all product issues such as design application

• Manage product cost reduction through test yield improvement projects; test time minimization and test flow simplification, manufacturing cycle time and material cost reduction

• Perform device failure analysis as required to resolve any device-related problem

Job requirements:

• Bachelor or MSc in Electronics Engineering

• 5 - 8 years’ experience in product and test engineering. Experience in programmable logic device preferred

• Experience in ATE platforms, such as Teradyne J750 and/or FLEX and Verigy 93k preferred

• Proficiency in understanding of circuit schematics and device processing, performing product failure analysis and production test debugging

• Yield analysis experience

• Project management experience

• Excellent written and verbal communication skills

Accounts Receivable/ Revenue Manager

Job responsibilities:

• Responsible for ensuring that the accounting and reporting for Accounts Receivable and Revenue for Xilinx in EMEA are in compliance with US GAAP for internal management reporting and with local GAAP for statutory reporting

• Ensure all worldwide cash is applied timely, worldwide RMA financial transactions are operating effectively while ensuring compliance with SOX processes and with local country requirements

• Responsible for raising worldwide debit and credit notes. Ensure compliance with relevant corporate policies and liaise with internal customers as needed

• Support requests/queries raised by internal customers in areas such as VAT, GST, GL, intercompany, customers’ orders, etc.

• Responsible for timely and accurate invoicing of all EMEA and Asia Pacific (as required) shipments

• Responsible for adherence to revenue recognition policy

• Liaise with Credit Control to ensure all customer disputes are resolved expeditiously and remittances are received on a timely basis. Be the point of Finance contact for resolution of revenue issues

• Liaise with internal and external auditors, lead walkthroughs and resolve queries as required

• Support Business and their initiatives as appropriate, including Oracle releases, Disaster Recovery Plan, SOX compliance and other assigned ad-hoc projects

• This role will report to the Worldwide Revenue Manager

Job requirements:

• Relevant Accounting/Finance Business Degree such as Bachelor of Accountancy

• Qualified accountant with 6 – 8 years’ experience, preferably in a multinational company

• Prior experience in Revenue Accounting is an advantage • Experience in dealing with multiple legal entities in a Group environment

• Knowledge of Singapore, US and Irish GAAP. Familiar with internal control processes and corporate governance

• Computer literacy in employing Database Systems such as Oracle, MS Products and excellent spreadsheet skills

• Self-starter and able to act on own initiative

• Detail-oriented with excellent problem-solving and analytical skills

• Capable of working under pressure and meeting strict reporting deadlines

• Capable of managing multiple priorities simultaneously

• Excellent communication and interpersonal skills (oral, written, presentational)

• Project management skills and experience desirable

• Demonstrate teamwork and collaborative approach to work

Cost Accounting Analyst

Job responsibilities:

• Ensure proper valuation of inventory in the GL

• Ensure proper recognition of COGS that comprises of variances, period costs and necessary accruals

• Ensure compliance to standard operating procedures and accounting standards

• Provide costing reports and analysis to Finance and Operations management

• Ensure inter-company transactions are properly recorded in the GL

• Co-ordinate cycle count for Piece parts and other inventories

• Be involved in quarterly standard setting exercises

• Develop MS Access databases which make routine activities more efficient and less error-prone

• Work with IT, Finance and Operations to ensure system updates are properly tested and issues resolved prior to implementation

• This role will report to the Cost Accounting Manager

Job requirements:

• Minimum requirement of Bachelor of Accountancy or Finance

• 2 - 4 years’ experience in the semiconductor industry

• Sound knowledge of cost accounting/inventory-related policies and accounting standards

• Systems skills preferred including MS Access (ability to write/ interpret macros is highly desirable), MS Excel, Oracle 11i, Hyperion Essbase and CAMSTAR

• Ability to comfortably interact and partner with Management-level employees

Distributor Accountant (Team Lead/Project Manager)

Job responsibilities:

• Be a team lead for assigned areas within the worldwide distributor accounting team

• Perform analysis and prepare reports at month-end as requested, for senior management review

• Develop test plans for system testing and upgrades, as assigned

• Execute systems testing and provide report outs, as needed

• Be the key point of contact with IT department on issues which arise within the revenue accounting flows and interfaces with the Xilinx proprietary revenue accounting systems

• Expected to integrate quickly and develop expertise with the customized distributor accounting systems at Xilinx

• Prepare and/or review weekly/monthly distributor reconciliations and analysis

• Support the worldwide revenue team in audit queries relating to Distributor Accounting, developing requested schedules and analysis, as needed

• Manage assigned team members/sub-processes in ensuring all reporting is received timely and accurately from distributors and all variances are resolved within tolerances

• Manage assigned team members/sub-processes in ensuring all claims are validated and processed in line with SOX requirements

• Liaise directly with distributors to resolve discrepancies as needed

• Execute all reporting and query resolution to pre-agreed timelines

• Support the worldwide Revenue Accounting Group on assigned ad-hoc projects and business requests

• This role will report to the Worldwide Revenue Manager

Job requirements:

• Relevant Accounting, Finance/Business Degree required such as Bachelor of Accountancy

• Qualified accountant with at least 5 years’ relevant experience, with 1 - 2 years in a supervisory role, preferably in a multinational environment

• Knowledge of Oracle 11i and past experience with distribution channels are desired

• Good analytical and problem-solving skills including excellent spreadsheet skills (Excel and data mining)

• Excellent systems background. SOX systems and manual control knowledge desired

• Proven knowledge and application of GAAP accounting and SOX Internal Control Processes

• Demonstrated leadership, people management skills, teamwork and collaborative approach

• Capable of working under pressure and meeting strict reporting deadlines

• Excellent communication and interpersonal skills (oral, written, presentational)

• Detail-oriented with problem-solving abilities

• Must be capable of managing multiple priorities and meeting deadlines

• Must possess excellent organizational and time management skills

• Self-starter and able to act on own initiative

Distributor Accountants

Job responsibilities:

• Ensure timely receipt of reporting files from Distributors for all assigned areas such as inventory, point-of-sale, etc.

• Validate the accuracy of reporting files and validate claims. Resolve queries with the Distributors in a timely manner and prepare analysis for next level review

• Be the key point of contact for assigned Distributors for financial reporting and financial query resolution

• Execute all reporting and resolutions to pre-agreed timelines

• Assist in the preparation of weekly/monthly distributor data reconciliations and analysis

• Develop expertise with the customized distributor accounting systems at Xilinx

• Support the manager and worldwide revenue team relating to Distributor Accounting such as audit queries and distributors’ transactions

• Support the worldwide Revenue Accounting Group on month-end activities and assigned ad-hoc projects and business requests

• Assist in other ad-hoc tasks and participate in new projects and initiatives as required

• This role will report to the Distributor Accountant/Team Lead

Job requirements:

• Degree in Accountancy or other relevant Accounting, Finance/Business qualifications, with at least 1 year’s experience

• For part-qualified accountants, at least 3 years’ relevant experience, preferably in a multinational environment

• Knowledge of Oracle 11i and past experience with distribution channels are a plus

• Good analytical and problem-solving skills including excellent spreadsheet skills (Excel)

• Good knowledge of GAAP accounting and Internal Control Processes

• Ability to progress and rotate in other roles

• Leadership and people management potential

• Capable of working under pressure to meet strict reporting deadlines

• Excellent communication and interpersonal skills (oral, written, presentational)

• Teamwork and collaborative approach

• Detail-oriented with problem-solving abilities

• Must be capable of managing multiple priorities and meeting deadlines

• Must possess excellent organizational and time management skills

• Self-starter and able to act on own initiative

Accounts Receivable Assistant

Job responsibilities:

• Responsible for cash receipt application to worldwide customers under respective Operating Units

• Handle daily review of cash receipts reports and application of bank fees, where applicable

• Responsible for regional invoicing, as assigned, which must be timely and accurate

• Maintain a worldwide cash metrics file and present metric reporting for next level review

• Maintain interaction and communication with staff in Corporate Treasury function, ensuring remits are received timely and accurately

• Assist in the preparation of monthly AR balance sheet reconciliations

• Responsible for raising worldwide debit and credit notes; ensuring compliance with relevant corporate policies; and liaising with internal customers as needed

• Support the manager and worldwide revenue team in audit queries

• Assist in other ad-hoc tasks and participate in new projects and initiatives as required

• This role will report to the EMEA Accounts Receivable/Revenue Manager (based in Singapore)

Job requirements:

• Relevant Accounting, Finance or Business Degree required, such as Bachelor of Accountancy

• For part-qualified accountants, 2 - 3 years’ relevant experience, preferably in a multinational environment

• Excellent knowledge of Oracle 11i and Receivables modules is desirable

• Good analytical and problem-solving skills including excellent Excel spreadsheet skills

• Good knowledge of GAAP accounting and Internal Control Processes

• Ability to progress and rotate into other roles

• Leadership and people management potential

• Capable of working under pressure to meet strict reporting deadlines

• Good communication and interpersonal skills (oral, written, presentational)

• Team work and collaborative approach

• Detail-oriented with problem-solving abilities

• Must be capable of managing multiple priorities and meeting deadlines

• Must possess excellent organizational and time management skills

• Self-starter and able to act on own initiative

Panasonic Lumix LZ8 review - part 1

2009-05-11T22:22:00.000-07:00

Panasonic Lumix LZ8 review.

It is a very compact camera that comes with high quality leica lens. It produce above average picture quality.
The camera's focus is sharp, and produces correct exposure in almost all condition. In iA mode, the camera software will guess the scene when you press the focus button, and setting it for optimal exposure and color. Another special feature in this camera is facial recognition. It can recognise faces' position and a bracket will show up in the camera's LCD.
For lower iso (up to 800), the quality is good for viewing on screen or 4R printing. However, for higher ISO, noise is obvious.

Pro:

produce vivid colour and correct exposure for outdoor
Full manual control for advance user.
dedicated zoom button for ease of control.
Sharp focus in all condition, especially macro
5X optical zoom.
In

Cons

Noise appear from ISO400 and above.
Sometimes the picture is over-compressed, lack of detail when zooming in on screen.

Macro

Macro

Landscape mode

Wide 33mm

Full telephoto zoom, 5X optical zoom

Cadence skill code - Mouse click to activate/call a procedure

2009-04-02T22:53:00.000-07:00

Sometimes you might want to create a function that can be called/activated by a mouse click in schematic/layout. For example, you want to create a labeling algorithm that can label signal a1, a2, a3, a4....by each mouse click in the layout. Here is how to do it (not a complete skill code in procedure abc) :

enterPoints(?prompts list("Please click")
?alwaysMap 't
?addPointProc "abc"
)

procedure(abc(windowId points)
prog(()
point = car(last(points))
point = geWindowToEditPoint(windowId point)
dbCreatelabel (***** point ****) ;use point as the xy
text_count=text_count+1

))

Take note that when procedure abc is called by enterPoints, 2 values are assigned automatically to it (windowID and clicking points). The value of "point" after geWindowToEditPoint is the real point we need to create text or polygon. Hope this will help.

Bus services in Tasmania - Traveler's pass offering unlimited ride

2009-04-02T20:47:00.000-07:00

2 bus companies are offering traveler pass with unlimited ride in Tasmania. There are Redline Tassie Pass, Tassie Link Explorer Bus Pass. Tassie Link's network covers most major destinations in Tasmania including the Tasman Peninsula. It even gets you off the beaten track to destinations like national parks and World Heritage areas.

For Redline, the chargers are :

1) 7 days - $135 AUD
2) 10 days - $160 AUD
3) 14 days - $185 AUD
4) 21 days - $219 AUD

For Reservations or Information call
1300 360 000 (In Australia)
(613) 6336 1446 (In all other countries)
Or email : bookings@tasredline.com.au

For Tassie Link, the rates are:

1) 7 days - $135 AUD
2) 10 days - $160 AUD
3) 14 days - $185 AUD
4) 21 days - $219 AUD

Contact information:
Launceston - Cornwall Square Transit Centre, corner St.John and Cititiere Street.
Hobart - Hobart Bus Terminal, 64 Brisbane Street.
Fax : 0362316090, 61362316090 (international)
Tel : 1300300520, 0362308900, 61362308900 (international)
Email : info@tassielink.com.au

51 tahun merdeka

2009-04-01T18:17:00.000-07:00

fikiran maju tengok depan,
fikiran mundur tengok belakang,
warga malaysia semua kawan,
selalu gaduh takda bosan?

Dalam IC semua warganegara
tetapi u jadi tuan saya jadi hamba
Dalam parlimen jerit balik tiong hua
tapi saya dilahir hospital melaka

51 tahun negara merdeka
engkau cuma sibuk pasal sejarah
Dunia kini telah berubah
Obama jadi presiden Amerika

Common cold treatment without medication

2009-03-21T08:18:00.000-07:00

You can try these ways to make your body feel better in order to fight the cold virus.

•Drink lots of liquids (at least 8 –10 glasses per day) even if not thirsty, to maintain hydration and keep the secretions thinner & easier to mobilize.
•Hot liquids soothe the throat & help to loosen secretions. Limit caffeine.
•Eat a lot of whatever tastes the best at this time – your body needs calories to fight the infection.
•Gargle with warm salt water 4-6 times per day to help reduce the swelling & discomfort in your throat.
•Suck on hard candy or lozenges to reduce the sore throat & cough.
•Humidify your environment. Take steamy showers. Don’t keep your room too warm. Use saline nose drops/sprays.
•If congested, apply warm compresses over your sinuses.
•Get plenty of rest to allow your body time to recover.
•Don’t smoke.
•Be patient and let it run its course.

However, the best thing to do is still prevention. Below are 10 things you can do to prevent colds :
•Wash Your Hands.
•Get Plenty of Rest.
•Take Time to De-stress
•Get Proper Nutrition.
•Wash Your Hands and Keep Them Away From Your Eyes and Nose.
•Cover your cough or sneeze.
•Use Disposable Paper Tissues; Use Your Sleeve If You Must.
•Wash Your Doorknob and Telephone After Use to Get Rid of Germs.
•Get Fresh Air in Your Room.
•Drink LOTS of Fluids.

Singapore MRT yellow line new station open on 30th May 2009

2009-02-16T21:31:00.000-08:00

Stage 3
CC12	Bartley
CC13 / NE12	Serangoon	Interchange with North East Line
CC14	Lorong Chuan
CC15 / NS17	Bishan	Interchange with North South Line
CC16	Marymount

From Singapore to Melaka by train

2008-12-15T18:13:00.000-08:00

There is no train station in Malacca state. The nearest train station is Tampin or Batang Melaka. If you insist on taking train from Singapore to Melaka, here is how to do it:

Take a KTM train from Tanjong Pagar Singapore to Tampin (Negeri Sembilan) or Batang Melaka (border of Melaka).

From Tampin train station, walk towards town (about 1km, follow the petrol station direction) and find the bus terminal. There are buses departing to Melaka every half an hour or so. Availability - 630am to 7pm. Journey from Tampin to Melaka is about 1hour.
From Batang Melaka train station, just walk down to the street. The bus stop is just 30 steps away from the train station. If you are not sure, just ask around. The frequency is about 1 hour per bus. Availability - 630am to 630pm. The journey from Batang Melaka to Melaka is about 1 hour +

Singapore Chartered Semiconductor retrenchment

2008-12-10T17:05:00.000-08:00

Yesterday, Chartered semiconductor announced a job cut of 270 contract workers. And starting from 1st Jan, no more long journey shuttle services.

Semiconductor bad news

2008-12-08T17:36:00.000-08:00

Intel - An analyst said Friday (Dec. 5) he expects Intel Corp. to cut 6 to 7 percent of its total headcount, or roughly 5,000 to 6,000 employees, as part of a series of cost-cutting moves that could save the company as much as $1 billion annually.

Texas instrument - TI (Dallas) said it now expects earnings per share of 10 to 16 cents, down from prior guidance of 30 to 36 cents per share. That is a huge drop !!!

Altera - Altera (San Jose, Calif.) said it now expects fourth quarter revenue to be down 9 to 12 percent from third quarter levels. The company had previously said it expected revenue to be within a range of up 1 percent sequentially to down 3 percent. Altera said it is experiencing slower-than-anticipated sales across all market segments, with particular weakness in the computer/storage and consumer segments.

Broadcom - Broadcom (Irvine, Calif.) said it now expects revenue of $1.05 billion to $1.10 million in the fourth quarter, down from prior guidance of $1.17 billion to $1.24 billion. Broadcom also revised its gross margin and operating expense guidance for the quarter.

IDT - IDT (San Jose) said it expects revenue for the current quarter to decline 15 to 18 percent sequentially and be between $165 million and $170 million The company had early projected revenue of $170 million to $185 million. IDT said it now expects non-GAAP earnings per share of 14 to 15 cents, down from the previous forecast of 19 to 21 cents.

Tune hotel (airasia) show room

2008-10-29T06:09:00.000-07:00

Pictures taken in LCCT Kuala Lumpur. It is the show room of Tune hotel. For more information, pls log on to www.tunehotels.com.

Singapore bank compensate mini bond investors

2008-10-23T18:00:00.000-07:00

what the fxxk...i bet MAS. is behind all this.
investment always come with risk. Some of the investor already get huge dividend payout...and now they get their money back. So, they were happy to spend all those dividend, and now so happy to get their money back. This has made those who don't invest in this product look so stupid. If those people can't risk to lose all the money, why don't keep in FD, or saving account??

McD near Tampines CPF building caught fire, 17th Oct

2008-10-17T20:23:00.001-07:00

From johor Custom to Jusco Tebrau by bus

2008-10-10T23:00:00.000-07:00

These are the bus number to take:

causeway link 77, 6B, 9B (9B's drop off point a bit different from the rest)
transit link 41, 188
maju 205, 227
S&S and GML Line (no number, look for destination)

Johor's bus number and route detail.

2008-10-10T22:58:00.000-07:00

2: Ayer Hitam - Larkin (via Machap, Simpang Renggam, Bukit Batu, Ayer Bemban, Kelapa Sawit, Kulai, Senai, Saleng, Skudai Parade, Skudai, Tampoi, Plaza Angsana)
3: Pontian - Larkin (via Pekan Nenas, Tmn Teratai, Tmn Sri Pulai, Tmn Universiti, Skudai Parade, Skudai, Tampoi, Plaza Angsana)
4A: Kelapa Sawit - Johor Bahru (via Kulai, Senai, Saleng, Skudai Parade, Skudai, Tampoi, Plaza Angsana, Danga Bay, Hospital)
5A: Desa Rahmat - Johor Bahru (via Tampoi, Plaza Angsana, Danga Bay, Hospital)
5B: Taman Universiti - Johor Bahru (loop) (same as 226A, 331, 503) via UTM, Skudai, Tampoi, Plaza angsana, Hospital, Danga Bay
6: Gelang Patah - Larkin (via Nusa Perintis, Lima Kedai, Tmn Mutiara Rini, Skudai, Tampoi, Plaza Angsana)
8: Larkin - Johor Bahru (via Jln Kolam Ayer, Hospital)
9B: Masai - Johor Bahru (via Tebrau Highway, Carrefour, Kpg Melayu Majidee, Johor Jaya) 10: Permas Jaya - Johor Bahru (same as 123)
10A: Bakar Batu - Johor Bahru (same as 101)
10B: Taman Setia Indah - Johor Bahru (Loop) via Pandan, Jln Tebrau
13: Kulai - Johor Bahru (via Senai, Saleng, Skudai Parade, Skudai, Tampoi, Plaza Angsana)
15: Bandar Selesa Jaya - Johor Bahru (via Tmn Ungku Tun Aminah, Skudai, Tampoi, Plaza Angsana, Danga Bay, Hospital)
16: (Withdrawn) Tmn Putri Kulai - Johor Bahru (via Kulai, Senai, Saleng, Skudai, Skudai Parade, Tampoi, Plaza Angsana, Danga Bay, Hospital)
18: Tmn Johor Jaya - Johor Bahru (via Carrefour, Pandan, Jln Tebrau)
18A: Tmn Johor Jaya - Johor Bahru (same as 18)
20: Tmn Desa Tebrau - Johor Bahru (via Carrefour, Pandan, Jln Tebrau)
22: Permas Jaya - Johor Bahru (via Jusco, Bakar Batu, Jln Pasir Pelangi, Jln Stulang Darat, Stulang Laut, Duty Free Complex, Jln Lingkaran Dalam, Pacific Mall)(same as 123)
39: Masai - Larkin (via Seri Alam, Plentong, Giant, Carrefour, Pandan, Jln Tebrau)
41: Kota Tinggi - Larkin (via Tmn Seri Saujana, Ulu Tiram, Carrefour, Pandan, Jln Tebrau)
42: Tmn Daya - Johor Bahru (via Pandan, Jln Tebrau)
44: Tmn Daya - Johor Bahru (via Pandan, Holiday Plaza, Jln Tebrau)
55: Pasir Gudang - Larkin (via Masai, Seri Alam, Plentong, Giant, Carrefour, Pandan, Jln Tebrau, Jln Tampoi, Jln Datin Halimah)
66: Kota Tinggi - Larkin (same as 410)
77: Ulu Tiram - Johor Bahru (same as 188)
88: Pasir Gudang/Tmn Scientex - Larkin (via Pasir Gudang Highway, Carrefour, Pandan, Jln Tebrau, Jln Tampoi, Jln Datin Halimah)
96: Pontian - Larkin (same as 3, but 96 is an epxress service)
99: Kota Masai - Larkin (via Masai, Seri Alam, Plentong, Giant, Jln Johor Jaya, Carrefour, Pandan, Jln Tebrau, Jln Tampoi, Jln Datin Halimah)
100 : Mersing - Kluang
101: Bakar Batu - Johor Bahru (via Tmn Sentosa, Tmn Seri Tebrau, Tmn Pelangi)
103 : Mersing - Kota Tinggi
105 : Mersing - Endau
111: Tmn Tan Sri Yakob - Johor Bahru (via Tmn Nusa Bestari, Tmn Bukit Indah, Tmn Perling, Tampoi, Plaza Angsana, Danga Bay, Hospital)
112: Kempas KTM Station - Johor Bahru - Larkin(via Kempas, Tampoi, Plaza Angsana, Danga Bay, Hospital, Johor Bahru)
123: Permas Jaya - Johor Bahru (via Jusco, Bakar Batu, Jln Pasir Pelangi, Jln Stulang Darat, Stulang Laut, Duty Free Complex, Jln Lingkaran Dalam, Pacific Mall)
133: Masai - Larkin (same as 39)
133A: Kota Masai - Johor Bahru (via Masai, Seri Alam, Plentong, Giant, Carrefour, Pandan, Jln Tebrau)
138: Tmn Megah Ria - Johor Bahru (via Pasir Gudang Highway, Carrefour, Pandan, Jln Tebrau, Holiday Plaza)
140: Pasir Gudang - Larkin (via Tmn Air Biru, Pasir Gudang Highway, Carrefour, Pandan, Jln Tebrau, Johor Bahru town)
160: Jurong East (Singapore) - Kota Raya II (via Bukit Batok Road, Woodlands Road, Jln Trus)
170: Queen Street (Singapore) - Larkin (via Bukit Timah, Woodlands Rd, Kranji MRT, Woodlands Centre, Jln Datin Halimah)
180: Tmn Molek/Desa Harmoni - Johor Bahru town (via Pandan, Jln Tebrau, Holiday Plaza)
188: Ulu Tiram - Johor Bahru (via Carrefour, Pandan, Jln Tebrau, Johor Bahru town)
200: Kota Masai - Johor Bahru (same as 133A) 200A: Cendana - Johor Bahru (via Masai, Seri Alam, Plentong, Giant, Carrefour, Pandan, Jln Tebrau)
205: Tiram - Larkin (same as 188)
207: Senai Airport - Larkin (via Saleng, Skudai Parade, Skudai, Tampoi, Plaza Angsana)
208: Masai - Larkin (via Seri Alam, Plentong, Giant, Carrefour, Pandan, Jln Tebrau)(same as 39)
210: Kempas - Johor Bahru town (via Jln Datin Halimah, Larkin)
224: Pasir Gudang - Larkin (same as 140)
225: Tmn Johor Jaya - Johor Bahru (same as 18)
226: (Withdrawn) Bandar Selesa Jaya - Johor Bahru (same as 5B/15/328/502)
226A: Taman Universiti - Johor Bahru (same as 331)
227: Kota Tinggi - Larkin (same as 41)
262: (Withdrawn) Larkin <-> Tuas (via Tampoi, Taman Perling, 2nd Link Highway, Gelang Patah, 2nd Link Highway, Checkpoint, Tuas Ter)
301: Tmn Perling - Johor Bahru (via Tmn Tampoi Indah, Tampoi, Plaza Angsana, Danga Bay)
321: Kempas - Johor Bahru (via Tampoi, Plaza Angsana, Danga Bay, Hospital)
322: Tmn Skudai Jaya/Tmn JB - Johor Bahru (via Skudai, Tampoi, Plaza Angsana, Danga Bay, Hospital)
323: Tmn Sri Skudai - Johor Bahru (via Skudai Parade, Skudai, Tampoi, Plaza Angsana, Danga Bay, Hospital)
325: Tmn Anggerik - Johor Bahru (via Tampoi, Plaza Angsana, Danga Bay, Hospital)
328: Bandar Selesa Jaya - Johor Bahru (via Tmn Ungku Tun Aminah, Skudai, Tampoi, Plaza Angsana, Danga Bay)
329: Tmn Anggerik - Johor Bahru (via Tampoi, Plaza Angsana, Danga Bay, Hospital)
331: Tmn Universiti - Johor Bahru (via UTM [Tmn U to town direction only], Skudai Parade, Skudai, Tampoi, Plaza Angsana, Danga Bay, Hospital)
333: Senai Airport - Larkin (same as 207)
347: (Withdrawn) Layang Layang - Larkin (via Bukit Batu, Ayer Bemban, Kelapa Sawit, Kulai, Senai, Saleng, Skudai, Skudai Parade, Tampoi, Danga Bay, Hospital)
348: Bandar Baru Kangkar Pulai - Johor Bahru town (via Tmn Seri Pulai, Tmn Teratai, Tmn Universiti, Skudai Parade, Skudai, Tampoi, Plaza Angsana, Danga Bay, Hospital)
410: Kota Tinggi - Larkin (via Tmn Seri Saujana, Ulu Tiram, Carrefour, Pandan, Jln Tampoi, Jln Datin Halimah)
501: Tmn Tan Sri Yakob - Johor Bahru (same as 111)
502: Bandar Selesa Jaya - Johor Bahru (same as 15)
503: Tmn Universiti - Johor Bahru (same as 331)
504: Pasir Gudang - Johor Bahru (via Masai, Seri Alam, Plentong, Giant, Carrefour, Pandan, Jln Tebrau)
505: Bandar Baru Kangkar Pulai - Johor Bahru (via Tmn Seri Pulai, Tmn Teratai, Skudai Parade, Skudai, Tampoi, Plaza Angsana, Danga Bay, Hospital [route is generally same as 348])
506: Kota Tinggi - Larkin (same as 410)
507: Kota Masai - Johor Bahru town (via Masai, Seri Alam, Plentong, Permas Jaya, Bakar Batu, Jln Pasir Pelangi, Jln Stulang Darat, Stulang Laut, Duty Free Complex, Jln Lingkaran Dalam, Pacific Mall)
508:
555: Ulu Choh - Larkin (via BBKP, Tmn Seri Pulai, Tmn Teratai, Skudai Parade, Skudai, Tampoi, Plaza Angsana)
666: Gelang Patah - Larkin (same as 6)
777: Kulai - Larkin (same as 13)
888: Ayer Hitam - Larkin (same as 2)
950: Woodlands (Singapore) - Kota Raya II (via Marsiling, Jln Trus)

CW1: Larkin/Kotaraya - Singapore Kranji MRT (via JB checkpoint, Woodlands checkpoint)
CW2: Larkin/Kotaraya-Singapore Queen Street Terminal (via JB checkpoint, Woodlands checkpoint)
CW3: Kotaraya - Singapore Jurong East Int/MRT (via Hospital, Danga Bay, Tampoi, Plaza Angsana, Tmn Perling, Tmn Bukit Indah, Gelang Patah, Kompleks Sultan Abu Bakar checkpoint, Tuas checkpoint)

S&S

Kulai - Johor Bahru (same as 13)
Ulu Tiram - Johor Bahru (same as 188)
Kota Tinggi - Johor Bahru town (same as 41)

Note: S&S services do not have service numbers.

GML Line

Pontian - Larkin (same as 3)
G8: Ulu Tiram - Johor Bahru (same as 188)
Ulu Tiram - Larkin (same as 77)
G3: Senai Airport - Larkin (same as 207)
Kulai - Larkin (same as 777)

From Johor Customs to Danga Bay by bus

2008-10-10T22:52:00.000-07:00

To go to Danga Bay from Johor Bahru customs, take a bus from the bus stop at indian temple behind City Square. almost all the buses there can bring u to danga bay

Causeway Link 1B 5B 111 12B 51B 52B 666B 7B 71B
Transit Link 13 15 301 328 331 348
Triton 501 502 503 505 508 509
Maju 226 226A
S&S (JB-Kulai) no number
GML Line (JB-Kulai) no number

Best way to stop hiccup

2008-10-10T00:07:00.000-07:00

to stop hiccup, try this:
Take 7 swallows of water without breathing in between, slowly.

It works all the time for me.

Malaysia 2009 budget - full speech including various relief

2008-10-09T21:59:00.000-07:00

THE 2009 BUDGET SPEECH
by
YAB DATO’ SERI ABDULLAH BIN HJ. AHMAD BADAWI
PRIME MINISTER AND MINISTER OF FINANCE
INTRODUCING THE SUPPLY BILL (2009)
IN THE DEWAN RAKYAT
29 AUGUST 2008
A CARING GOVERNMENT
Mr. Speaker Sir,
I beg to move the Bill intituled “An Act to apply a sum from the Consolidated Fund for the
service of the year 2009 and to appropriate that sum for the service of that year” be
read a second time.
1
INTRODUCTION
In the name of Allah, the Most Gracious and the Most Merciful.
2. Praise be to Allah, for enabling me to present the 2009 National Budget in this
Honourable House.
3. During the past 51 years, the quality of life of Malaysians has undoubtedly improved. The
formula of power sharing and pragmatism has enabled Malaysia to emerge as a politically
stable and prosperous nation. Despite the trials and tribulations of 1969, 1972, 1986, and
1997, we have prevailed and grown from strength to strength. Today, as we face a global
environment of higher prices and slower economic growth, I am confident, if we remain
united, we shall overcome this challenge as well.
4. The spirit of solidarity is truly tested during difficult times. As we move forward, loyalty to
the nation and the sense of unity continue to be indispensable in building a peaceful and
prosperous nation. While democracy allows for the expression of different views, we
must, however, remain united on fundamental issues of national interest.
5. The world economy and the financial markets are facing numerous challenges and
uncertainties. The global economy has been affected by sharp increases in the price of
oil, as well as commodity and food prices. The instability in the financial sector in the
United States has affected not only its economy but the European economies as well.
Although economic outlook in the Asian region, especially in India and China, remains
favourable, inflationary pressures may, to some extent, affect their domestic demand.
These global developments would also affect Malaysia.
6. Notwithstanding this, the Malaysian economy remains strong and resilient. A diversified
economy and export market, as well as high international reserves, provide greater
flexibility for the economy to face an increasingly challenging external environment.
2
7. The Malaysian economy continues to record sustained growth. Strong economic
fundamentals, as well as increased domestic demand, have resulted in the gross
domestic product (GDP) achieving a growth of 7.1% during the first quarter of this year,
and 6.3% for the second quarter of 2008. GDP growth for the first half of this year was,
therefore, 6.7%. Although the nation will be somewhat affected by global developments,
the Government is confident that Malaysia’s economy will continue to remain stable with a
GDP growth of 5.7% this year.
THE 2009 BUDGET
8. The 2009 Budget is focused on enhancing the well being of all Malaysians. For this
purpose, it is crucial to further strengthen our nation’s economic resilience to mitigate the
adverse impact of an increasingly challenging external environment.
9. With the theme A Caring Government, and in line with the five thrusts of the National
Mission, the 2009 Budget will focus on three specific strategies, namely:
First: Ensuring the Well Being of Malaysians;
Second: Developing Quality Human Capital; and
Third: Strengthening the Nation’s Resilience.
FIRST STRATEGY: ENSURING THE WELL BEING OF MALAYSIANS
10.The Government will ensure that all Malaysians continue to benefit from the country’s
economic growth. In this regard, the Government will implement a broad range of
measures to reduce the impact of the higher cost of living, particularly among the lower
income group and the vulnerables.
3
Social Safety Net
11.The Government empathises with the difficulties faced by the lower income group, arising
from the higher cost of living. In this regard, the Government has raised the eligibility
criteria for welfare assistance under the Welfare Department, from a monthly household
income of RM400 to RM720 for Peninsular Malaysia, RM830 for Sarawak and RM960 for
Sabah. With this increase, the number of eligible recipients is expected to double from
54,000 households to 110,000. This includes an increase in the number of eligible senior
citizens from 14,000 to 40,000. For this purpose, an additional RM500 million is allocated.
12.The Government recognises the contributions of pensioners towards the development of
the country. To assist the lower income pensioners to cope with the recent price
increases, government pensioners who had served at least 25 years upon retirement, will
receive a pension of not less than RM720 per month, effective 1 January 2009. This
increase will involve an additional allocation of RM140 million for 2009 and will benefit
75,000 retirees, including those receiving derivative pensions.
13.The Government has always assisted victims of calamities, such as floods and fire. The
Government will now also set up a special fund of RM25 million to channel timely financial
assistance to families deprived of their sources of income, particularly arising from
accidents to breadwinners.
14.The Government, together with the corporate sector, has set up several homes under the
concept of Rumah Tunas Harapan to provide upbringing in a family setting for less
fortunate children. Under this initiative, the corporate sector provides the houses, while
the Government bears the operating expenses. Given the heavy responsibility of the
caregivers in these Rumah Tunas Harapan, the Government will increase their allowance
from RM600 to RM1,000 per month, effective 1 September 2008. In this regard, the
Government encourages the private sector to set up more such homes.
4
Eradicating Poverty
15.The Government has, through various measures, successfully reduced the incidence of
poverty from 5.7% in 2004 to 3.6% in 2007. The number of hardcore poor households
has declined by 43% from 67,300 in 2004 to 38,400 in 2007. The Government is
confident that the incidence of hardcore poverty will be eradicated by 2010.
16.The Government will continue to implement programmes to enhance income, as well as
provide skills and career development training under the Skim Pembangunan
Kesejahteraan Rakyat. In addition, Program Lonjakan Mega Luar Bandar is being
implemented in Pulau Banggi, Sabah and Tanjung Gahai, in Kuala Lipis, Pahang. For
this purpose, a sum of RM220 million is allocated, benefiting 13,300 households.
17.With respect to housing, a total of 3,500 new houses were built, and 2,000 houses were
repaired under the Housing Assistance Programme during the period 2006 to 2008, to
enable hardcore poor to own decent homes. In 2009, an allocation of RM50 million is
provided to build 1,400 new houses and repair 1,000 houses. Priority will be given to
senior citizens, the disabled and single parents with many dependents as well as victims
of natural disasters.
18.Hardcore poverty in Sabah and Sarawak has been significantly reduced. In Sabah, the
number of hardcore poor households has declined from 32,400 in 2004 to 18,100 in 2007,
while in Sarawak, from 5,200 to 3,600 during the same period. Measures will continue to
be taken to increase income and enhance the quality of life of Malaysians in these two
states by improving basic amenities, such as electricity, water and rural roads. For this,
RM580 million and RM420 million are allocated for Sabah and Sarawak, respectively.
19.As part of the Government’s effort to further reduce the financial burden of the lower
income group, households which incur monthly electricity bills of RM20 or less, will not
have to pay for electricity, for the period from 1 October 2008 to end of 2009. The
5
Government will bear the cost of such bills, amounting to RM170 million for the period. A
total of 1.1 million households will benefit from this measure.
Increasing Disposable Income
20.The higher inflation rate has also affected the purchasing power of the lower middleincome
group. To assist this group, the Government proposes the current tax rebate of
RM350 per person be increased to RM400 for those with taxable income of RM35,000
and below. With this increase, some 100,000 tax payers will be out of the tax net.
21.In addition, to reduce the tax burden of individuals, especially those dependent on interest
income from savings, the Government proposes that all interest income for individuals be
tax exempt.
22.To mitigate the impact of rising prices on consumers, the Government proposes to reduce
import duties on various consumer durables from between 10% and 60% to between 5%
and 30%. These include blender, rice cooker, microwave oven and electric kettle. In
addition, the Government proposes full import duty exemption on several food items,
which currently attract import duties of between 2% and 20%. These include vermicelli,
biscuits, fruit juices and canned sweet corn.
23.Currently, private passenger vehicles with diesel engines owned by individuals and
companies are subject to a higher road tax compared with those with petrol engines. The
Government will reduce the road tax on private passenger vehicles with diesel engines to
be the same as those with petrol engines, effective 1 September 2008.
Enhancing The Welfare Of Employees
24.The private sector should make their employee welfare a priority. To support such
initiatives, the Government proposes that the travel allowance for commuting to work
6
provided by employers be given full tax deduction, while the employees receiving such an
allowance be given tax exemption of up to RM2,400 per year.
25.In addition, the Government proposes tax exemption be given to employees on the
following staff benefits:
First: interest subsidies on housing, motor vehicles and education loans. The tax
exemption will be limited to total loans up to RM300,000;
Second: mobile phones, as well as telephone and internet bills paid by the employer;
Third: staff discounts of up to RM1,000 a year on company traded goods;
Fourth: staff discounts on services rendered by the company, such as private schools
providing free education to children of their employees; and
Fifth: childcare allowance of up to RM2,400 per year.
26.Tax exemption on medical benefits provided by employers at present excludes maternity
expenses. The Government proposes that the tax exemption be extended to include
expenses on maternity. In addition, given the growing acceptance of traditional medicine,
namely acupuncture and ayurvedic, the Government also proposes that tax exemption be
extended to cover such medical benefits.
27.To assist civil servants with young children, the Government currently provides a subsidy
of RM180 per month towards TASKA fees for those with monthly household income of
RM2,000. Effective 1 January 2009, the eligibility criteria will be increased to RM3,000.
28.Currently, Government servants are given free return airfares to their home states,
between Peninsular Malaysia, and Sabah and Sarawak, once every two years. To foster
closer family ties, this facility will be provided every year, effective 1 January 2009.
7
Improving Public Transportation
29.The Government will continue to encourage greater utilisation of public transportation, in
the context of improving the productivity and quality of life. I have recently experienced
for myself the condition of the public transportation system in our capital city. I believe, a
more efficient, reliable and integrated public transportation, which provides seamless
travel and greater frequency of services, is required.
30.RapidKL and RapidPenang were set up to improve public transportation in the Klang
Valley and Pulau Pinang. Currently, RapidKL provides bus services along 166 routes,
covering more than 980 housing areas. Of this, 14% are unprofitable social routes not
plyed by other public transport companies. This is in line with the Government’s
aspiration to provide better public transportation for the benefit of Malaysians, especially
those in the lower income group. On average, 400,000 passengers use bus services
daily, while 350,000 use RapidKL rail services. Overall, RapidKL provides 44% of total
public transport services in the Klang Valley.
31.RapidPenang provides bus services on 33 routes in 106 housing areas with ridership of
46,000 passengers daily, constituting 60% of total bus services in Pulau Pinang. To
widen the service network, 200 additional buses will be provided, bringing the total to 350.
With this, RapidPenang services will be extended to cover 14 new routes and ridership is
estimated to increase to 120,000 passengers daily by end of 2009.
32.To further improve the efficiency of public transportation, a sum of RM35 billion will be
expended during the period 2009 to 2014. This includes projects to enhance the capacity
of existing rail services, build new rail tracks, increase the number of buses, as well as
provide better infrastructure facilities.
33.The existing LRT system in the Klang Valley will be extended by 30 km, that is 15 km
respectively, for Kelana Jaya and Ampang lines. Upon completion in 2011, the
8
extensions are expected to benefit 2.6 million residents in the Subang Jaya-USJ and
Kinrara-Puchong areas, compared with 1.9 million currently.
34.At the same time, 35 train carriages for the Kelana Jaya Line have been procured costing
RM1.3 billion and these trains will be fully operational by early 2010.
35.With these measures, the capacity of the Kelana Jaya Line will more than double from the
current 160,000 passengers daily to 350,000, while for the Ampang Line, it will increase
from 150,000 to 280,000.
36.To further expand the urban rail service network in the Klang Valley, a new LRT line will
be built along a 42 km route from Kota Damansara to Cheras. This new line, with a
capacity exceeding 300,000 passengers daily, will, upon completion in 2014, provide rail
services to more than one million residents in the housing, industrial and financial areas in
the vicinity.
37.The Government also took over the assets and operations of KL Monorail, from a private
operator in 2007. Several measures were taken to improve the operational efficiency and
maintenance. Following this, the twelve trains acquired are now fully operational. Since
the takeover, total ridership has increased by more than 10% from an average of 51,000
passengers daily to 57,000 currently. This takeover will contribute towards establishing a
more integrated urban rail service in the Klang Valley.
38.The commuter rail services of Keretapi Tanah Melayu Berhad (KTMB) will be upgraded.
Towards this end, rehabilitation works are being undertaken on the existing 20 Electric
Multiple Units (EMUs) and are expected to be completed in 2009. An additional 13 new
units of EMUs will be acquired and be operational by 2011. With this, the capacity of the
KTM Commuter is expected to increase from the current 350,000 to 500,000 passengers
daily. To expand the commuter rail services network, a 7.5 km Sentul-Batu Caves line is
under construction and is expected to be completed by 2010.
9
39.In addition, the two major projects being implemented to improve KTMB services are the
Double-tracking Electric Rail for Seremban-Gemas and Ipoh-Padang Besar, which are
expected to be completed in 2012 and 2013, respectively.
40.An integrated transport terminal is being built in Bandar Tasik Selatan, to provide facilities
for inter-urban taxis and buses, especially from the southern region in the Peninsular.
The modern five-floor terminal can accommodate more than 130 taxis and 100 buses,
complete with parking facilities and commercial lots, and will provide connectivity to the
Ampang Line, ERL and KTM Commuter as well as urban taxis and buses in the Klang
Valley. This terminal is expected to be operational in 2011.
41.To provide facilities for inter-urban taxis and buses from the northern region, a new
integrated transport terminal will be built. This terminal will contribute towards further
reducing traffic congestion in the heart of Kuala Lumpur.
42.Public transport operators play an important role in ensuring a comprehensive network of
services, as well as providing more efficient, safe and high quality services, both in urban
and rural areas. To reduce their operating costs, the Government has recently increased
the quota for diesel subsidy for public transportation. In addition, the Government will
undertake the following measures:
First: provide a soft loan facility of RM3 billion under the Public Transportation Fund,
administered by Bank Pembangunan Malaysia Berhad (BPMB), to finance the
acquisition of buses and rail assets; and
Second: reduce toll charges by 50% for all buses, except at border entry points, namely
Johor Causeway, Second Link and Bukit Kayu Hitam, for a period of two years,
effective 15 September 2008. The Government will provide compensation to toll
operators for their loss of revenue, estimated at RM45 million per year.
10
43.In addition, bus operators will be given sales tax exemption on the purchase of locally
assembled new buses and Accelerated Capital Allowance on the expenditure incurred.
Further, the road tax will be reduced to RM20 a year for all bus and taxi operators,
including rent-a-car and limousine operators.
44.The Public Land Transportation Commission will be established under the Prime
Minister’s Department, to plan, integrate, regulate and improve the overall public
transportation services. This single authority is important to facilitate planning and
coordination, as well as improve enforcement. The Commission is expected to
commence operations by mid 2009.
Food Security
45.The Government will implement several agriculture programmes to ensure adequate food
supply. For this, a sum of RM5.6 billion is provided under the National Food Security
Policy, for the period 2008 to 2010. This allocation, among others, is to provide incentives
to agriculture entrepreneurs to reduce production costs and encourage higher agriculture
output. About 350,000 vegetable and fruit growers, as well as aquaculture and livestock
breeders, will benefit from these incentives.
46.In an effort to increase fish landings, an amount of RM300 million is allocated. Of this,
RM180 million is in the form of cost of living allowance to fishermen and fishing boat
owners, as well as RM120 million as incentive for fish landings. This will benefit about
100,000 fishermen, including boat owners.
47.In addition, to increase poultry output, the Government proposes that the expansion of
chicken and duck farms be given Reinvestment Allowance of 60% for a period of 15
years.
48.The Government will provide 220,000 padi farmers throughout the country with incentives
to increase padi production, which involves an allocation of RM1 billion. In this regard,
11
more than 1,300 hectares of abandoned land have been identified for padi and other food
production, such as fruits, vegetables and livestock.
49.An allocation of RM475 million is provided in the form of agricultural inputs, fertilizers and
pesticides to assist padi farmers. To further assist farmers, the Government proposes
that import duty on fertilizers and pesticides be abolished.
Generating Income Through Micro Credit
50.Amanah Ikhtiar Malaysia (AIM) was established to assist poor rural households to
augment their income through micro credit financing. Since its inception in 1987, AIM has
disbursed loans totalling RM2.5 billion to more than 180,000 poor households throughout
Malaysia. Commencing this year, the scope and operations of AIM have been expanded
to urban poor. For this purpose, the Government has set up the Urban Microcredit
Financing programme, with a revolving fund of RM100 million. Initially, AIM has started its
operations in Kuala Lumpur to assist households with monthly earnings of up to RM2,000.
The programme will be extended to other urban areas nationwide, beginning 2009.
Enhancing Quality Of Life Of Orang Asli
51.The socio-economic status of the Orang Asli community will continue to be elevated to
ensure they benefit from the nation’s prosperity. In line with this, RM160 million is
allocated to provide better education opportunities as well as improve health and basic
amenities for the Orang Asli. Major programmes include the establishment of a transit
centre of the Department of Orang Asli Affairs in Sungai Siput, Perak, to provide
accommodation and medical facilities. In addition, priority will be given to social
infrastructure development programmes, including housing assistance, planned
resettlement, income generating programmes, as well as training. These programmes will
benefit more than 32,000 Orang Asli.
12
Assisting The Less Fortunate
52.At present, the Government provides a monthly allowance of RM300 to the disabled who
are working. The purpose is to encourage the disabled to be gainfully employed.
Recognising that some disabled are unable to work, the Government will now extend a
monthly allowance of RM150 to them. In addition, the monthly allowance for disabled
students in special education schools, will also be increased from RM50 to RM150, while
teaching assistants in these schools will be provided incentive payments of RM200 per
month.
Providing Low Cost Housing
53.During the period 2004 to 2008, more than 100,000 units of low cost houses have been
built by various agencies nationwide. In 2009, an allocation of RM330 million is provided
to Jabatan Perumahan Negara to complete 4,400 units of Program Perumahan Rakyat
(PPR) Disewa, 1,500 units of PPR Bersepadu and 600 units of PPR Dimiliki. In addition,
Syarikat Perumahan Negara Berhad will build 33,000 low cost houses.
Improving Government Housing Loan
54.To encourage home ownership among civil servants, the Government will improve the
terms for staff housing loans, as follows:
First: extend the tenure of new housing loans from 25 years to 30 years;
Second: provide housing loan facility for renovation works on houses not purchased
through Government housing loan; and
Third: extend the housing loan insurance panel to all eligible insurance companies.
At present, the panel is limited to five insurance companies.
13
Reducing Cost Of Home Ownership
55.At present, buyers of low cost houses are given full stamp duty exemption on all
instruments, including loan agreements. For the purchase of medium cost houses of up
to RM250,000, a 50% stamp duty exemption is given only on the instrument of transfer.
To further reduce the cost of buying medium cost houses, the Government proposes the
50% stamp duty exemption be extended to loan agreements.
Extending The Housing Credit Guarantee Scheme
56.In the 2008 Budget, I had announced the Housing Credit Guarantee Scheme (SJKP) to
assist those without fixed income to own affordable houses. Under the Scheme,
borrowers can obtain housing loans from Bank Simpanan Nasional and Bank Islam
Malaysia Berhad to purchase low and medium cost houses. A fund of RM50 million was
set up for this purpose. To date, nearly 500 applications valued at RM20 million have
been approved. Beginning July 2008, the Government has rolled out the scheme to all
local financial institutions. The fund size will be increased to RM100 million, enabling
SJKP to guarantee loans amounting to RM2 billion. About 40,000 borrowers will benefit
from this facility.
Promoting Corporate Social Responsibility
57.In the 2008 Budget, the Government had announced the implementation of Program
Amal Jariah with a fund of RM50 million to repair dilapidated houses of hardcore poor
nationwide. To date, a total of 4,600 houses, with an estimated cost of RM24 million,
have been repaired. For 2008, a total of 8,400 houses will be repaired.
58.The Government calls upon the private sector to contribute to the fund as part of its
corporate social responsibility (CSR), to enable the poor to benefit from Program Amal
Jariah. In this regard, the Government will provide a matching grant to the private sector
14
for this programme. Initially, RM100 million is allocated for this purpose. About 30,000
dilapidated houses will be repaired.
59.Currently, tax deduction is given on contributions made by companies for community
projects related to education, health, housing, infrastructure and ICT. To further enhance
a culture of CSR, the Government proposes that the scope of community projects eligible
for tax deduction be extended to include projects to enhance income of the poor, as well
as conservation and preservation of environment. In addition, for companies contributing
to charitable institutions, the Government proposes that the limit of deduction be
increased from 7% to 10% of aggregate income.
60.Malaysia is one of the largest palm oil producers in the world. To enhance global
acceptance of palm oil, there is a need to demonstrate strong social and environmental
responsibility in our business practices. In this regard, the Government fully supports the
initiative by palm oil plantations to obtain Roundtable For Sustainable Palm Oil (RSPO)
certification. The Government will allocate RM50 million to provide a RSPO Fund to
support community programmes, such as upgrading of schools in plantations, as well as
implementing conservation programmes, such as enhancing biodiversity in plantations.
Enhancing Health Services
61.The Government will continue to provide free health services for Malaysians. A sum of
RM13.7 billion is allocated in 2009 to enhance health facilities and provide equipments,
increase supply of medicines, develop human resources, intensify research and
enforcement activities, as well as build more hospitals, clinics and quarters.
62.In line with the Government’s effort to encourage healthy lifestyle and curb social
problems due to smoking, especially among youngsters and students, the Government
proposes that excise duty specific on cigarettes be increased by three sen from 15 sen
per stick to 18 sen per stick. With this, the duty for a 20-stick pack of cigarettes is now
increased by 60 sen.
15
63.To retain the services of medical specialists in the public sector, the incentive allowance
for medical specialists will be increased. This will involve 3,800 specialists, with an
additional expenditure of RM26 million.
64.The Government will increase incentive payments for the flying medical teams in Sabah
and Sarawak. For medical assistants, the increase is from RM20 to RM30 per return trip
and for nurses from RM15 to RM30.
Improving Public Amenities
65.Infrastructure facilities will enhance the quality of life of the rural community. In the 2009
Budget, a sum of RM1.8 billion is provided to increase basic amenities and infrastructure
in rural areas. Of this, more than RM1 billion is for projects involving 480 km of rural
roads and 1,300 km of village roads. A sum of RM280 million is provided for rural water
supply, targeting 30,000 households and RM350 million for rural electricity supply,
covering 3,600 households. In addition, RM65 million is allocated for 11,700 public
amenities projects in the rural areas.
66.The Government will intensify efforts to further develop Sabah and Sarawak. For Sabah,
an allocation of RM3 billion is given for various infrastructure projects, including 266 km of
federal and rural roads, benefiting more than 550,000 residents. The major projects
include the construction of Phase II of Jeroco–Lahad Datu road, upgrading and repair
works of Jalan Sandakan to Telupid, upgrading Phase II of Jalan Ranau to Tambunan,
building the Semporna–Bum-Bum Island Bridge, replacing dilapidated bridges in the
interior of Sabah, implementing tourism and ecotourism projects, providing hospital and
rural health facilities as well as PPR Disewa.
67.An allocation of RM3.3 billion is provided for Sarawak to implement various projects,
including the construction of 230 km of federal and rural roads, benefiting more than
350,000 residents. Among the major projects are the construction of Jalan Penghubung to
16
the Sarawak New Federal Administrative Centre, Jalan Nangga Buai to Ulu Sepak,
Betong, Jalan Awat-Awat to Kuala Lawas, Jalan Tanjong Assam to Saribas, Bengoh Dam
in Kuching, an integrated Waste Water Management System in Kuching, PPR Disewa,
tourism and ecotourism projects, as well as hospital and rural health facilities.
SECOND STRATEGY: DEVELOPING QUALITY HUMAN CAPITAL
Mr. Speaker Sir,
68.The Government will continue to implement various programmes towards creating a pool
of trained and competitive work force. To achieve this objective, a sum of RM47.7 billion
is allocated for education and training, accounting for 23% of the total 2009 Budget
allocation.
Enhancing Training and Skills Programmes
69.A sum of RM2.4 billion is allocated to enhance facilities as well as undertake training and
skills programmes. Of this, a sum of RM150 million is to upgrade 13 existing polytechnics
as well as 15 community colleges and their branches. With this, the total enrolment is
expected to reach 120,000 students, compared to 112,000 currently.
70.A sum of RM200 million is provided to existing Institut Latihan Perindustrian (ILP) and
Advanced Technology Training Centre (ADTEC), as well as for the construction of a new
ILP in Marang, Terengganu and an ADTEC in Taiping, Perak. An amount of RM360
million is allocated for Institut Kemahiran MARA (IKM) and Institut Kemahiran Tinggi
MARA (IKTM), Kolej Pelajaran MARA (KPM) and Giat MARA projects. The monthly
allowance for Giat MARA trainees will be increased from RM100 to RM200.
71.The Government will increase the number of nurses in public hospitals. A sum of RM70
million is allocated in 2009 to train 5,600 nurses in training colleges under the Ministry of
Health, with 2,000 in recognised private training colleges. Furthermore, to cater for the
17
increasing demand for nurses, graduates in related science courses will be allowed to
pursue a career in nursing by undergoing a one and a half years diploma in nursing
instead of the normal three years. In addition, to improve the skills and quality of nurses,
the post of assistant nurses will be upgraded to community nurses, upon completion of a
six-month nursing course.
72.To support the development of regional health tourism in the Northern Corridor Economic
Region (NCER), the Government will provide a launching grant of RM30 million towards
the establishment of an industry-based not-for-profit training centre. The objective of the
centre is to upgrade the skills of existing nurses to meet increasing market demand for
specialists in nursing.
73.The Construction Industry Development Board (CIDB) should take measures to train more
workers in the construction industry. For this purpose, I have directed CIDB to provide at
least 100,000 industrial training opportunities in technical fields such as welding,
management and safety in 2009. Construction workers are encouraged to obtain skills
certification through accreditation and skills training conducted by CIDB. The costs of
accreditation and skills training for local workers will be borne by CIDB.
Improving Quality Of Education
74.The Ministry of Education is allocated a sum of RM31 billion for the benefit of 5.8 million
students. Of this amount, RM1.6 billion is to finance the additional posts created following
the opening of 26 primary and 41 secondary schools and the additional expenditure for
maintenance, food assistance, scholarship, per capita grant and new equipment.
75.To meet the need for new schools and replace dilapidated schools, 110 primary and 181
secondary schools will be built. In addition, to ensure that existing schools are well
maintained, an allocation of RM615 million is provided. This allocation for maintenance
cannot be vired for other purposes.
18
76.To improve the quality of learning at institutions of higher learning, an allocation of
RM14.1 billion is provided to the Ministry of Higher Education. Of this, RM8 billion is for
Operating Expenditure for public institutions of higher learning, RM627 million for
polytechnics and community colleges as well as RM37 million for the Malaysian
Qualification Agency. A sum of RM4.4 billion represents Development Expenditure,
including for the construction of clinical facilities and medical faculties as well as for
research training.
Expanding the PINTAR Programme
77.The Government welcomes the private sector’s contribution to complement efforts
towards enhancing the quality of education. In this regard, the PINTAR Programme,
which involves adopting schools, by GLCs, was launched in 2006. As one of the
initiatives under the GLC Transformation Programme, it has successfully involved the
participation of 23 GLCs and their subsidiaries, benefiting 152 schools throughout the
country, including Chinese and Tamil National Type Primary Schools. Among the
achievements are improvements in the average passing rate of students as well as an
increase in the number of students achieving excellent examination results.
78.The PINTAR Programme, which will be expanded to include participation by non-GLCs,
will adopt 480 schools nationwide by 2012, with priority given to schools in Sabah and
Sarawak. The Government will set up the PINTAR Foundation, with a launching grant of
RM20 million to ensure that the implementation is coordinated as the Programme is
expanded.
Culture of Excellence
79.To improve the country’s resilience and competitiveness, it is important to instil a culture
of excellence and high performance at all levels of the work force, both in the private and
public sectors. Towards this end, the implementation of Key Performance Indicators was
19
introduced in the civil service and under the GLC Transformation Programme, with
emphasis on performance-based wages at all levels of the workforce.
80.To support the Government’s objective to create a knowledge based economy, it is
important to increase the number of professionals serving in Malaysia and to minimise the
brain drain. In this regard, the individual income tax rates have to be competitive and
attractive. The Government, therefore, proposes that the highest marginal tax rate for
individuals be reduced from 28% to 27%, effective the year of assessment 2009. In
addition, the marginal tax rate of 13% will also be reduced to 12%, which will benefit the
middle income group. These reductions, together with the increase in rebate, which I
announced earlier, will benefit all taxpayers.
81.The Government welcomes initiatives undertaken by private sector employers to
recognise the contributions of their workers. For this, the Government proposes that tax
exemption on excellent service awards be extended to all awards relating to innovation
and productivity.
82.As human capital is key towards increasing a company’s competitiveness, employers
should endeavour to recruit the best. In this regard, the Government proposes that
recruitment costs, such as payments to employment agencies and participation in job
fairs, be tax deductible.
THIRD STRATEGY: STRENGTHENING THE NATION’S RESILIENCE
83.Despite the expected moderation in global economies, growth remains resilient in this
region, particularly in China and India. This resilience provides significant opportunities
for growth in selected sectors of the Malaysian economy, as follows:
First: regional services, such as Islamic finance, business process outsourcing,
tourism, healthcare and aircraft maintenance, repair and overhaul (MRO);
Second: resource based industries, particularly petroleum and palm oil; and
20
Third: higher value added manufacturing, such as electronics and biotechnology.
84.Malaysia has demonstrated competitiveness in these sectors, underpinned by the
strength of our professionals, who have excelled and are recognised globally. To further
strengthen Malaysia’s competitiveness, we need to train larger numbers and upskill
existing professionals in growth sectors. Towards this end, the Government has allowed
double deduction for courses conducted by INCEIF in Islamic finance. The Government
proposes to extend the double deduction to employers for sponsoring their employees to
pursue postgraduate studies in areas, such as in ICT, electronics and life sciences. In
addition, withholding tax exemption will be given to non-resident experts providing
technical training services in these areas.
Conducive Environment For Private Investment
85.The Government will continue to provide a conducive environment to encourage private
sector activities. This includes measures to ensure Malaysia remains the preferred
destination for foreign investments. In 2007, FDI inflow was 5.2% of GDP compared to
2% in China and 1.3% in India. Malaysia continues to attract foreign investments in a
wide range of industries, especially in oil and gas as well as manufacturing. To further
promote private sector investment, the Government proposes that the tax treatment on
group relief be enhanced by allowing losses for the purpose of offsetting be increased
from 50% to 70%.
86.The greater utilisation of ICT is essential for businesses to remain competitive. However,
the use of ICT requires companies, especially SMEs, to incur large expenses to replace
and upgrade ICT assets. To assist the private sector in this regard, the Government
proposes that Accelerated Capital Allowance on expenses incurred on ICT equipment,
which is currently claimed over two years be accelerated to one year.
21
87.To ensure Malaysia remains an attractive investment destination in the region, particularly
among multinational companies, the tax framework has to be transparent and business
friendly. To enhance certainty on pricing issues for inter-company trades within a group,
the Government proposes to introduce an Advanced Pricing Arrangement mechanism.
This mechanism is widely practiced in developed countries and has succeeded in
resolving issues relating to transfer pricing.
88.Improving operating efficiency in ports is key to facilitating the growth in the nation’s
international trade. In this regard, the Government proposes to abolish the import
prohibition on cranes used at ports, as well as reduce the import duty from 20% to 5%.
Development Of Growth Corridors
89.The Government remains committed towards corridor development initiatives to ensure
more regionally balanced socio-economic development of the nation. The intention is to
provide more investment, employment and entrepreneurial opportunities in the various
regions. Thus far, all the five economic corridors have been launched and initiatives, as
outlined in the respective Development Masterplans, are beginning to be implemented.
The five economic corridors are Iskandar Malaysia, NCER, East Coast Economic Region
(ECER), Sarawak Corridor of Renewable Energy (SCORE) and Sabah Development
Corridor (SDC). In the Midterm Review of the 9MP, an additional ceiling of RM10 billion
has been allocated for the development expenditure of the corridors, of which RM6 billion
is provided in the 2009 Budget.
90.To further strengthen private investment in Iskandar Malaysia, an additional allocation of
RM300 million is provided under the Strategic Investment Fund. The Fund is to finance
the implementation of private-public partnership projects, in the areas of public
transportation, healthcare services, education and creative industries. These are priority
socio-economic areas, where Government will support the project viability, but with the
private sector bearing the project risks. In healthcare, for example, instead of the
Government constructing and operating hospitals, the provision of such public services
22
can be partly met through the Government procuring such services from private sector
providers.
91.Iskandar Malaysia will develop an integrated public transportation system, initially
focusing on enhancing bus services by working together with existing bus operators. In
the area of healthcare, a centre of excellence for postgraduate teaching and research will
be established in partnership with private sector hospitals. Iskandar Malaysia will also set
up and operate not-for-profit schools, initially on a pilot basis. These schools will have a
mixed intake of Government and privately funded students. In addition, a creative cluster
will be developed in Iskandar Malaysia, with funds channelled towards enhancing the
capabilities of local creative talent.
92.Among the major projects being implemented in the ECER are Agropolitan in south
Kelantan, Besut-Setiu and Pekan, including developing kenaf products. In the context of
optimising the natural resources of the state, the Kertih Plastics Industry Cluster will be
developed as a downstream industry, to enable the local residents to benefit from the
petroleum resources in Terengganu. Similarly, the SCORE will focus on the development
of hydroelectric power and coal, petroleum and gas downstream industries, as well as
large-scale agriculture.
93.Towards realising the potential of agriculture in NCER, a number of projects are being
implemented, including cattle breeding using the feedlot system in Tobiar, Laka Temin
and Cuping, as well as the conversion of about 3,000 hectares of idle land for padi
cultivation. In the SDC, a palm oil industry cluster in Lahad Datu and an integrated
livestock centre in Keningau are being implemented.
Promoting Tourism
94.In the context of the corridor development in Sabah and Sarawak, the Government
proposes that new investments by 4-star and 5-star hotel operators in Sabah and
23
Sarawak be given Pioneer Status with 100% income tax exemption or Investment Tax
Allowance of 100% for 5 years.
95.In July 2008, UNESCO listed Melaka and Georgetown as World Heritage Sites for the
living culture, history, architecture and diversified culture. This reflects a global
recognition of our rich and diversified cultural heritage. To support preservation initiatives,
the Government will provide an allocation of RM50 million for conservation works of
heritage sites in Melaka and Pulau Pinang, to support activities undertaken by nongovernmental
organisations (NGOs) and private sector.
Promoting Venture Capital Companies
96.Many innovative but high risk projects often have difficulty in securing financing.
Conventional sources of funding, namely bank borrowings and private debt securities,
may not be appropriate for these projects. To facilitate greater investment by venture
capital and private equity funds, the Government proposes that venture capital companies
that invest at least 30% of their funds in start-up, early stage financing or seed capital be
eligible for a 5-year tax exemption.
Developing Maritime Sector
97.As a major trading nation, the local shipping industry will be promoted to encourage the
participation of more local shipping companies in freight shipment. Two funds, totalling
RM2.3 billion, were set up under BPMB, namely the Malaysian Shipping Finance Fund
and New Shipping Finance Facility to finance purchase of ships. These funds have been
fully utilised by 68 shipping and eight shipyard companies. As such, a new RM2 billion
fund will be set up to finance the purchase of ships and upgrade shipyards.
Promoting Small and Medium Enterprises
24
98.Small and Medium Enterprises (SMEs) play an important role in the economic
development of the nation. In order to further enhance the role of SMEs in the economy,
the Government recently announced two new funds totalling RM1.2 billion, funded by
Bank Negara Malaysia, to assist the modernisation of SME operations, especially for
purchase or upgrading of machines and equipment, as well as reducing the impact of
price increases. To further support SMEs, the Government proposes all assets in the
form of plant and machinery acquired in the years of assessment 2009 and 2010 be given
Accelerated Capital Allowance to be claimed within one year. In addition, SMEs are
allowed to claim full Capital Allowance on all small value assets within one year.
National Energy Plan
99.The success of the nation’s oil and gas industry has contributed significantly to the
country’s socio-economic development. PETRONAS has contributed significantly in the
form of royalties, taxes, duties and dividend payments to the Government. This
contribution has enabled the Government to build infrastructure, and provide better
education and health facilities.
100.While Malaysia has achieved remarkable success in its oil and gas industry, oil and gas
remain a finite and depleting resource. Our oil and gas reserves are modest in size and
are gradually depleting. While efforts to discover and exploit new reserves are ongoing
and have yielded encouraging success, we must accept that domestic reserves may be
fully depleted, and when that happens, it will have significant consequences on our
economy.
101.In order to ensure long-term energy security for the nation, we must look for new, longterm
solutions for our energy needs. This includes intensifying energy efficiency initiatives
to ensure more productive and prudent use of our remaining reserves, while enhancing
our efforts on developing viable alternative energy sources, such as solar, wind, and
biofuels, apart from exploring nuclear energy. To this end, the Government is currently
25
formulating a comprehensive National Energy Plan that will address these challenges to
ensure sustainability and self-sufficiency in energy supply.
102.To address the price volatility of fossil fuels, various measures have been undertaken to
diversify sources of energy and conserve energy. Currently, various incentives are
provided for the greater use of renewable energy and energy efficiency. Towards this
end, the Government proposes the exemption of:
First: import duty and sales tax on solar photovoltaic system equipment;
Second: import duty and sales tax on intermediate goods such as High Efficiency Motors
and insulation materials;
Third: sales tax on locally manufactured solar heating system equipment;
Fourth: sales tax on locally manufactured energy efficient consumers goods such as
refrigerators, air-conditioners, lightings, fans and televisions; and
Fifth: 100% import duty and 50% excise duty on new hybrid CBU cars, with engine
capacity below 2,000 cc, be given to franchise importers. This exemption is
given for a period of two years to prepare for the local assembly of such cars.
Towards A Vibrant Capital Market
103.Malaysia’s capital market has achieved remarkable growth over the years and is
currently among the largest in the region. Not only has the market grown substantially in
size, new innovative products have been introduced on an ongoing basis to meet the
demands of domestic and foreign investors.
104.To further strengthen the Malaysian capital market and to facilitate domestic
intermediaries, such as principal corporate advisors, to expand their international
26
business, the Government proposes that tax exemption be given on fees received by
domestic intermediaries, which successfully list foreign companies and foreign investment
products in Bursa Malaysia. This measure will also enable domestic investors to acquire
shares of foreign companies listed in the local exchange.
105.In order to enhance Malaysia’s position as a hub for Islamic capital markets, the
Government proposes that tax exemption be given for a period of three years for fees and
profits earned by institutions undertaking activities relating to the arranging, underwriting,
distributing and trading of non-ringgit sukuk issued in Malaysia and distributed outside
Malaysia.
106.Apart from this, in order to promote efforts to further diversify and attract more foreign
investors to the domestic capital markets, the Government proposes that the current tax
rate on dividends received by foreign institutional investors from Real Estate Investment
Trusts (REIT) be reduced from 20% to 10%. Recognising that REITs is an attractive
investment product for individuals as well, the Government also proposes a reduction in
tax rate from 15% to 10%.
Ensuring Public Safety
107.The Government’s objective is to ensure that Malaysians are able to undertake their daily
activities in a safe environment. Ensuring such an environment will be a key focus of the
Government. For this purpose, a sum of RM5.4 billion is allocated in the 2009 Budget to
enhance the capacity of the Royal Malaysian Police (PDRM). Of this, RM4.8 billion is for
Operating Expenditure and RM600 million for Development Expenditure.
108.In 2008, a total of 162 police stations and police bases were set up in crime prone areas
in Selangor, Johor, Pulau Pinang dan Federal Territory of Kuala Lumpur. To enhance
security, a sum of RM220 million is allocated in 2009 for the construction of police
headquarters and stations nationwide.
27
109.For the period 2008 to 2010, a total of 22,800 constables and 3,000 inspectors will be
recruited. In addition, the special incentive allowance for PDRM personnel will be
increased from RM100 to RM200 monthly, effective 1 January 2009.
110.The Government had provided tax incentives on security control equipment installed in
factory premises and vehicle tracking systems to enhance safety of goods. In addition, the
Government proposes that all business premises installed with security control equipment
be given Accelerated Capital Allowance, which is fully claimable within one year.
Civil Service
111.The Government appreciates the increased productivity and contribution of civil servants
towards national development. The Government will provide a bonus of one-month salary,
subject to a minimum of RM1,000 for 2008. The bonus will be paid in two instalments,
namely in September and December 2008.
2009 BUDGET ALLOCATION
112.The fiscal position of the Federal Government has strengthened over the past seven
years, with the overall deficit reduced from 5.5% of GDP in 2000 to 3.2% in 2007. This
reduction has provided greater flexibility for Government fiscal policy, especially in an
environment of greater uncertainties in the global economy as well as increasing prices of
goods.
113.The reduction in fiscal deficit over the last seven years has enabled the Government to
implement additional measures to reduce the impact of increasing prices on Malaysians.
This involves an additional allocation of RM22.1 billion this year, including RM17.0 billion
for fuel subsidy and RM3.6 billion for food subsidy. Apart from these, several major
sectors such as education, health, welfare and internal security are also given additional
allocation totalling RM1.5 billion.
28
114.Taking into account the overall Federal Government revenue of RM161.6 billion and
expenditure of RM196.9 billion, the fiscal deficit for 2008 is estimated to increase to 4.8%.
However, the Government believes that the high fiscal deficit is a one-off necessity and is
committed to reducing the fiscal deficit to 3.6% in 2009.
115.Given the strategies and programmes that I have tabled, I propose an allocation of
RM207.9 billion for the 2009 Budget, which is 5.1% higher than the revised allocation for
2008. Of this, RM154.2 billion is for Operating Expenditure, while RM53.7 billion is for
Development Expenditure.
116.Under Operating Expenditure, RM86.3 billion or 56.6% is allocated for Fixed Charges
and Grants, RM38 billion for Emoluments, RM26.5 billion for Supplies and Services,
RM2.4 billion for Purchase of Assets and RM1 billion for other expenditures.
117.As for Development Expenditure, the largest allocation of RM27.8 billion is for the
economic sector, comprising agriculture, industry and infrastructure. A sum of RM17.8
billion is allocated to the social sector encompassing education, health and housing. The
security sector receives RM4.1 billion while administration, RM2.1 billion, with the balance
RM2 billion as Contigencies.
2009 ECONOMIC PROSPECTS
118.The Malaysian economy is projected to grow by 5.4% in 2009, driven by domestic
demand, with consumption and private investment increasing by 6.5% and 5.8%,
respectively. Growth is expected to be broad-based with positive contributions from all
economic sectors and spearheaded by the services sector, which is projected to grow by
6.9%. This is driven by robust growth in tourism, transportation, finance and banking as
well as ICT related industries. External trade will remain buoyant with exports growing at
4.6%.
29
119.Per capita income is estimated to increase by 8.1% to RM27,900 or in purchasing power
parity terms, equivalent to USD17,600. Inflation in 2009 is expected to moderate,
following various Government measures to curb price increases.
CONCLUSION
Mr. Speaker Sir,
120.The tabling of the 2009 Budget demonstrates yet again that the Barisan Nasional
Government is responsive to the concerns of the rakyat and has taken measures to
lighten the burden of all Malaysians, particularly the lower income group. The approach
taken is focused towards support and assistance, which not only improves the quality of
life but also enables all Malaysians to enhance their productivity. This Budget is in line
with the medium term plan as articulated in the National Mission and the Ninth Malaysia
Plan to further develop the nation towards Vision 2020.
121.The Barisan Nasional Government will continue to manage the economy responsibly.
The Opposition, on the other hand, continues to make populist claims, which, if
implemented, would undermine the Government’s financial position and bequeath a
bankrupt nation to the next generation.
122.Indeed, it is our collective responsibility to safeguard our political stability. Political
parties, NGOs, the private sector and the media must all play their role in creating a
nation that is peaceful, strong and united. Political rhetoric cannot contribute to the well
being of Malaysians, nor to the economic progress of the nation. Instead, the political
culture of extremism will destroy the very fabric of the nation’s coherence and prosperity.
123.I wish to reiterate that the Barisan Nasional Government, which has been given the
mandate by the people in March this year, will continue to safeguard political stability and
enhance economic prosperity of the nation. Efforts by certain parties to destabilise the
country by attempting to seize power through illegitimate means, and without the mandate
30
of the people, must be rejected. We cannot allow uncertainties to continue, as this will
adversely affect foreign investment, economic sentiment and the capital markets. I will
not allow these disturbances to continue. I will not permit the mandate given by the
people to be seized from Barisan Nasional, which had won the last election with a majority
of the seats, based on democratic principles. I am confident the people will continue to
support the Barisan Nasional Government to govern the nation. We need to get on with
the business of governing and not waste any more time with opportunistic threats to seize
the people’s mandate through undemocratic means.
124.Since peace and prosperity of the nation is a collective responsibility, the Government
requires the understanding and participation of all Malaysians, including those with
different political ideologies. Let us together defend the sovereignty and independence of
this country of ours. Let us move forward together towards excellence.
125.And as we move forward, let us pray to God for guidance and blessing. We believe that,
ultimately, truth will prevail over falsehood. I pray to God that our future generation will
inherit a nation that is peaceful, united and prosperous.
Mr. Speaker Sir,
I beg to propose.
31
APPENDIX 1
REVIEW OF INDIVIDUAL AND CO-OPERATIVE INCOME TAX
Present Position
Resident individual income tax rates are progressive and ranges between
0% and 28%. Resident individual tax payers with chargeable income not
exceeding RM35,000 are given tax rebate of RM350.
Non-resident individuals are taxed at a fixed rate of 28%.
Cooperative income tax rates are progressive and ranges between 0%
and 28%. All cooperatives are given income tax exemption for 5 years from the
date of registration. Cooperatives with members’ fund less than RM750,000 are
given tax exemption indefinitely. In addition, dividends distributed by
cooperatives to their members are exempted from tax.
Proposal
As a measure to ensure the individual income tax rates remain
competitive and to increase the disposable income of the rakyat, it is proposed
that the resident individual income tax be reviewed as follows:
i. tax rebate for chargeable income group up to RM35,000 be
increased from RM350 to RM400;
ii. tax rate for chargeable income group exceeding RM35,000 to
RM50,000 be reduced by 1 percentage point from 13% to 12%;
and
iii. tax rate for chargeable income group exceeding RM250,000 be
reduced by 1 percentage point from 28% to 27%.
A comparison between the current and proposed individual income tax
rates is shown in Schedule 1. The amount of tax savings is shown in Schedule 2.
In order to streamline with the reduced income tax rates for resident
individuals, it is proposed that:
i. the tax rate for non-resident individuals be reduced by 1
percentage point to 27%; and
ii. the co-operative income tax rates be reduced as follows:
a. tax rate for chargeable income group exceeding RM20,000
to RM30,000 be reduced by 1 percentage point from 3% to
2%; and
1
b. tax rate for chargeable income group exceeding RM500,000
be reduced by 1 percentage point from 28% to 27%.
A comparison between the current and proposed co-operative income tax
rates is shown in Schedule 3 while the amount of tax savings is as in
Schedule 4.
The proposal is effective from year of assessment 2009.
2
Schedule 1: Comparison Between Current And Proposed Individual
Income Tax Rates
Chargeable Income Brackets
(RM)
Current Tax Rates
(%)
Proposed Tax
Rates (%)
1-2,500 0 0
> 2,500- 5,000 1 1
> 5,000- 20,000 3 3
> 20,000- 35,000 7 7
> 35,000- 50,000 13 12
> 50,000- 70,000 19 19
> 70,000- 100,000 24 24
> 100,000- 250,000 27 27
> 250,000 28 27
Schedule 2: Tax Savings Resulting From The Proposed Reduction In
Individual Income Tax Rates And Increase In Rebate
CURRENT PROPOSED
Chargeable
Income Brackets
(RM)
Current
Tax
Rates
Tax
Payable
(RM)
Tax
After
Rebate
of
RM350
Proposed
Tax
Rates
Tax
Payable
(RM)
Tax
After
Rebate
of
RM400
Tax Savings
(RM) %
1-2,500 0% - 0% -
> 2,500-5,000 1% 25 1% 25
25 - 25 - - -
> 5,000-10,000 3% 150 3% 150
175 - 175 - - -
> 10,000-20,000 3% 300 3% 300
475 125 475 75 50 40.00
> 20,000-35,000 7% 1,050 7% 1,050
1,525 1,175 1,525 1,125 50 4.26
> 35,000-50,000 13% 1,950 12% 1,800
3,475 3,475 3,325 3,325 150 4.32
> 50,000-70,000 19% 3,800 19% 3,800
7,275 7,275 7,125 7,125 150 2.06
> 70,000-100,000 24% 7,200 24% 7,200
14,475 14,475 14,325 14,325 150 1.04
> 100,000-150,000 27% 13,500 27% 13,500
27,975 27,975 27,825 27,825 150 0.54
> 150,000-250,000 27% 27,000 27% 27,000
54,975 54,975 54,825 54,825 150 0.27
> 250,000 28% 27% *
* Tax savings for chargeable income exceeding RM250,000 = RM150 + [1% x (chargeable income – RM250,000)]
Schedule 3: Comparison of Current and Proposed Co-operative Income
Tax Rates
3
Chargeable Income Brackets
(RM)
Current Tax Rates
(%)
Proposed Tax Rates
(%)
1- 10,000 0 0
> 10,000 - 20,000 0 0
> 20,000 - 30,000 3 2
> 30,000 - 40,000 6 6
> 40,000 - 50,000 9 9
> 50,000 - 75,000 12 12
> 75,000 - 100,000 16 16
> 100,000 - 150,000 20 20
> 150,000 - 250,000 23 23
> 250,000 - 500,000 26 26
> 500,000 28 27
Schedule 4: Tax Savings Resulting From The Proposed Reduction In
Co-operative Income Tax Rates
APPENDIX 2
TAX EXEMPTION ON INTEREST FROM DEPOSITS
CURRENT PROPOSED
Chargeable Income
Brackets
(RM)
Current
Tax Rates
Tax Payable
(RM)
Proposed
Tax Rates
Tax Payable
(RM)
Tax Savings
(RM) %
1 - 20,000 0% - 0% -
> 20,000 - 30,000 3% 300 2% 200
300 200 100 33.33
> 30,000 - 40,000 6% 600 6% 600
900 800 100 11.11
> 40,000 - 50,000 9% 900 9% 900
1,800 1,700 100 5.56
> 50,000 - 75,000 12% 3,000 12% 3,000
4,800 4,700 100 2.08
> 75,000 - 100,000 16% 4,000 16% 4,000
8,800 8,700 100 1.14
> 100,000 - 150,000 20% 10,000 20% 10,000
18,800 18,700 100 0.53
> 150,000 - 250,000 23% 23,000 23% 23,000
41,800 41,700 100 0.24
> 250,000 - 500,000 26% 65,000 26% 65,000
106,800 106,700 100 0.09
> 500,000 28% 27% *
* Tax savings for chargeable income exceeding RM500,000 = RM100 + [1% x (chargeable income – RM500,000)]
4
Present Position
Interest income received from moneys deposited in all institutions
approved to take deposits is taxed at 5%.
However, interest income received from the following deposits is
exempted from tax:
i. savings account in Lembaga Tabung Haji and Bank Simpanan
Nasional;
ii. fixed deposit account up to RM100,000 in all banking and financial
institutions approved under the Banking and Financial Institutions
Act 1989, Islamic Banking Act 1983, Bank Pertanian Malaysia
Berhad, Bank Kerjasama Rakyat Malaysia Berhad, Bank
Simpanan Nasional, Borneo Housing Mortgage Finance Berhad
and Malaysia Building Society Berhad; and
iii. fixed deposit account exceeding 12 months in institutions in
paragraph (ii) above.
Proposal
To increase the disposable income especially of those who depend on
income from savings, it is proposed that tax on interest income received by
individuals from moneys deposited in all institutions approved to take deposits be
fully exempted.
The proposal is effective from 30 August 2008.
5
APPENDIX 3
REVIEW OF INCOME TAX TREATMENT ON
ALLOWANCES, BENEFITS IN KIND AND PERQUISITES
Present Position
Allowances, benefits in kind and perquisites received by employees are
subject to tax. However, perquisites in the form of excellent service, safety and
long service awards are given tax exemption of up to RM1,000 a year. Tax
exemption has been given on benefits in kind as follows:
i. medical and dental care;
ii. childcare benefits in childcare centres provided by employers;
iii. the value of employer’s own products or services received by
employees of up to RM200 a year;
iv. mobile phones exceeding RM300 and telephone bills exceeding
RM300;
v. broadband subscription fee;
vi. free transport from certain pick-up points or from between the
home and work place;
vii. meals and drinks provided free of charge;
viii. group insurance premiums to cover workers in the event of an
accident; and
ix. leave passage including food and accommodation in Malaysia not
exceeding 3 times in a calendar year or leave passage outside
Malaysia once in a calendar year not exceeding RM3,000.
The expenses incurred by employers in providing the above allowances,
benefits in kind and perquisites are allowed as full deduction if the provision of
such benefits are required to be given to employees in accordance with the
contract of service.
Proposal
To encourage employers to provide more benefits to their employees and
to assist in reducing cost of living, it is proposed that employees be given tax
exemption on allowances, benefits in kind and perquisites received from
employers as follows:
6
i. petrol card or petrol allowance or travel allowance between the
home and work place up to RM2,400 a year;
ii. petrol card or petrol allowance or travel allowance and toll card for
official duties up to RM6,000 a year;
iii. allowance or fees for parking;
iv. meal allowance;
v. allowance or subsidies for childcare of up to RM2,400 a year;
vi. telephone and mobile phone, telephone bills, pager, personal data
assistant (PDA) and internet subscription;
vii. employers’ own goods provided free of charge or at discounted
value where the value of the discount does not exceed RM1,000 a
year;
viii. employers’ own services provided free or at a discount provided
such benefits are not transferable;
ix. subsidies on interest on loans totaling up to RM300,000 for
housing, passenger motor vehicles and education. The exemption
be given to existing and new loans;
x. medical benefits exempted from tax be extended to include
expenses on maternity and traditional medicines such as ayurvedic
and acupuncture; and
xi. existing perquisites be extended to awards related to innovation,
productivity and efficiency such as the Six Sigma Award and the
exemption be increased from RM1,000 to RM2,000 a year.
The above exemptions are not extended to directors of controlled
companies, sole proprietors and partnerships.
Expenses on allowance, benefits in kind and perquisites provided by
employers be given full deduction even though such benefits are not stipulated
in the service contract of the employee.
All the above proposals are effective from year of assessment 2008
except for proposal (i) which is effective from year of assessment 2008 to year of
assessment 2010.
7
APPENDIX 4
REVIEW OF ROAD TAX ON PRIVATE VEHICLES
OWNED BY INDIVIDUALS AND COMPANIES
Current Position
Private saloon and non-saloon diesel vehicles owned by individuals and
companies are subject to higher road tax compared to petrol vehicles (except in
Sarawak). This disparity is closely related to the difference in fuel price structure
in the past whereby the retail price of diesel was far lower than the retail price of
petrol. However, after the steep hike in world oil price, the retail price of diesel
has risen and does not differ much from the retail price of petrol. Hence, owners
of diesel vehicles are burdened with high diesel prices and high road tax.
Proposal
To provide an equitable road tax treatment with the fuel price structure, it
is proposed that road tax imposed on private saloon and non-saloon diesel
vehicles owned by individuals and companies be reduced to be equated with
that of petrol vehicles.
In line with this proposal, the current road tax treatment on green diesel
vehicles which is 50% lower than diesel vehicles in the whole of Malaysia be
withdrawn.
The proposal is effective from 1 September 2008.
8
APPENDIX 5
TAX INCENTIVES FOR BUS AND TAXI OPERATORS
Present Position
Locally assembled buses including air conditioners installed in buses are
subject to 10% sales tax. Since sales tax is a consumption tax, therefore the tax
is borne by the purchasers such as the bus operators.
Expenses incurred in the purchase of buses are eligible for capital
allowance to be claimed within a period of 4 years. Buses using natural gas are
eligible for capital allowance to be claimed within 2 years.
Road tax on all types of buses and taxis are as follows:
* The road tax rate in Pulau Langkawi and Pulau Pangkor is 50% of the rate in Peninsular Malaysia. The
road tax rate in Labuan is 50% of the rate in Sabah, except for vehicles with engine capacity of 1000 cc
and below whereby road tax is RM20 per year being the same rate as in Peninsular Malaysia and
Sabah. The road tax rate on vehicles with green diesel engines is 50% of the rate of ordinary diesel
vehicles, except for private vehicles with engine capacity of 1000 cc and below, road tax is at RM20 per
year. The road tax rate on dual fuel vehicles i.e. green diesel engines using natural gas (NGV) and
diesel is 25% of the road tax rate on ordinary diesel vehicles.
Proposal
To reduce the operational cost of buses and taxi operators, it is proposed
that:
i. bus operators be given sales tax exemption on the purchase of
locally assembled buses including air-conditioners;
Fuel Type/Engine
Capacity
Current Road Tax Rates (RM per year)
Express/Shuttle/
Tourist/Chartered Bus
Factory Bus/
Bus for Workers
Petrol
< 2000cc 25 25
> 2000cc 50 50
Diesel
< 2000cc 150 75
2001cc - 3500cc 300 150
>3500cc 600 300
Petrol & Diesel Hire And Drive
Vehicles/ Limousines
Taxis/
Hired Cars
< 1200cc 60 30
> 1200cc 100 50
9
ii. expenses incurred in the purchase of new buses be given
Accelerated Capital Allowance to be claimed within one year; and
iii. road tax be reduced to RM20 a year on all types of buses and taxis
as well as hired cars including limousines and hire and drive
vehicles. In line with this proposal, the current road tax treatment
on green diesel vehicles which is 50% lower than diesel vehicles in
the whole of Malaysia be withdrawn.
Proposal (i) is for applications received by the Ministry of Finance from 30
August 2008 until 31 December 2011.
Proposal (ii) is effective for buses purchased in year of assessment 2009
until year of assessment 2011.
Proposal (iii) is effective from 1 September 2008.
10
APPENDIX 6
ENHANCING TAX INCENTIVES FOR REARING OF
CHICKEN AND DUCKS USING CLOSED HOUSE SYSTEM
Present Position
A. Chicken and duck rearers operating in promoted areas namely the
Eastern Corridor of Peninsular Malaysia (Kelantan, Terengganu, Pahang
and district of Mersing), Perlis, Sabah and Sarawak who undertake new
investments are given the following incentives:
i. Pioneer Status with tax exemption of 100% on statutory income for
a period of 5 years; or
ii. Investment Tax Allowance of 60% on qualifying capital expenditure
incurred within a period of 5 years. The allowance to be set-off
against 100% of the statutory income for each year of assessment.
B. Chicken and ducks rearers who reinvest for the purpose of shifting from
opened house system to closed house system are given Reinvestment
Allowance (RA) for a period of 15 consecutive years commencing from
the first year the reinvestment is made, as follows:
i. projects located in the promoted areas are given RA of 60% on
qualifying capital expenditure. The allowance is to be set-off
against 100% of the statutory income for each year of assessment;
and
ii. projects located outside the promoted areas are given RA of 60%
on qualifying capital expenditure. The allowance is to be set-off
against 70% of the statutory income for each year of assessment.
This incentive is given on condition that the minimum rearing capacity of
the closed house system is at least:
i. 20,000 broiler chicken/broiler ducks per cycle; or
ii. 20,000 breeder chicken/breeder ducks per cycle; or
iii. 50,000 layer chicken/layer ducks per cycle.
The above RA is given until the year of assessment 2010.
Chicken and duck rearers who commence operations using closed house
system and reinvest are not eligible for RA.
11
Proposal
To ensure an environment friendly rearing system and to ensure a
sufficient supply of chicken and duck meat, it is proposed that chicken and duck
rearers who reinvest to expand the closed house system in existing or new
locations be given the following incentives:
i. projects located in the promoted areas be given RA of 60% on
qualifying capital expenditure. The allowance is to be set-off
against 100% of the statutory income for each year of assessment;
and
ii. projects located outside the promoted areas be given RA of 60%
on qualifying capital expenditure. The allowance is to be set-off
against 70% of the statutory income for each year of assessment.
These incentives are given to chicken and duck rearers using closed
house system approved by the Ministry of Agriculture and Agro-Based Industry.
The proposal is effective from year of assessment 2009 to year of
assessment 2010.
12
APPENDIX 7
STAMP DUTY EXEMPTION ON LOAN AGREEMENTS
FOR RESIDENTIAL PROPERTIES
Present Position
Purchasers of residential properties are given stamp duty exemption on
the following instruments:
i. all instruments including loan agreements for the purchase of low
cost houses are given full exemption; and
ii. instruments of transfer for residential properties priced up to
RM250,000 are given 50% exemption. The exemption is given to
sales and purchase agreements executed beginning 8 September
2007 to 31 December 2010 and given only to one residential
property for each individual.
Proposal
To reduce the cost of home ownership, it is proposed that loan agreement
instruments executed for the purchase of residential properties priced up to
RM250,000 be given 50% stamp duty exemption. The exemption is given to
individual Malaysian citizen and limited to the purchase of one residential
property only.
The proposal is effective for sale and purchase agreements executed
from 30 August 2008 to 31 December 2010.
13
APPENDIX 8
EXTENDING THE SCOPE OF TAX
DEDUCTION ON COMMUNITY PROJECTS
Present Position
Expenses incurred by companies on charitable or community projects
approved by the Minister of Finance are eligible for deduction for the purpose of
tax computation under Section 34(6)(h) Income Tax Act 1967. The tax deduction
is given for contributions made towards charitable or community projects relating
to education, health, housing, infrastructure and information and communication
technology.
Proposal
To further enhance a culture of corporate social responsibility, it is
proposed that the scope of charitable and community projects eligible for
deduction for the purpose of tax computation be extended to include projects
related to increase the income of the poor as well as for the conservation or
preservation of the environment.
The proposal is effective from year of assessment 2009.
14
APPENDIX 9
INCREASING THE LIMIT FOR TAX
DEDUCTION ON CONTRIBUTIONS
Present Position
Contributions made by companies are given deductions for the purpose of
tax computations up to 7% of aggregate income as follows:
i. contributions made in the form of cash to approved institutions,
organizations or funds for charitable purposes approved under
Section 44(6) Income Tax Act 1967 (ITA);
ii. contributions made in the form of cash or the cost of contributions
in the form of goods for sports activities approved by the Minister
of Finance or Sports Commissioner under Section 44(11B) ITA;
and
iii. contributions made in the form of cash or the cost of contributions
in the form of goods for projects of national interest approved by
the Minister of Finance under Section 44(11C) ITA.
Companies are not motivated to increase their contributions upon
attaining the maximum rate allowed as deduction for the purpose of tax
computation.
Proposal
In order to encourage companies to increase their contributions for
charitable purposes, sports activities and projects of national interest, it is
proposed that the limit for tax deduction for purpose of tax computation be
increased from 7% to 10% of aggregate income.
The proposal is not extended to companies under the Petroleum (Income
Tax) Act 1967.
The proposal is effective from year of assessment 2009.
15
APPENDIX 10
DEDUCTION ON EXPENSES FOR RECRUITMENT OF WORKERS
Present Position
Generally, cost of recruitment of workers is allowed as deduction for the
purpose of tax computation except if such expenses are incurred before the
companies commence operations.
Proposal
To reduce the cost of doing business and to ensure that the company
obtains excellent human capital, it is proposed that the recruitment cost incurred
before the commencement of operations be allowed as a deduction for the
purpose of tax computation. Such cost includes expenses incurred in
participation in job fairs, payment to employment agencies and head-hunters.
The proposal is effective from year of assessment 2009.
16
APPENDIX 11
TAX INCENTIVES TO ENHANCE TRAINING IN SELECTED FIELDS
Present Position
Expenses incurred by employers to train their employees are eligible for
deduction for the purpose of tax computation. Expenses incurred for the training
of employees at approved training institutions such as International Centre for
Education in Islamic Finance (INCEIF) and Penang Skills Development Centre
(PSDC) are eligible for double deduction.
Malaysia has successfully established itself as a regional centre for
Islamic finance, health care, information and communication technology (ICT)
and electronics, in addition to aircraft maintenance, repair and overhaul (MRO).
The nation’s competitiveness in these areas is underpinned by the talents of the
nation’s human capital. To further strengthen Malaysia’s competitiveness and
facilitate greater investment in these fields, a larger number need to be trained
and to enhance the skills of existing professionals.
Proposal
To further encourage the private sector to train Malaysians, to ensure a
sufficient pool of skilled manpower and to strengthen the competitiveness of
Malaysian professionals, it is proposed that:
A. double deduction be given on expenses incurred by employers in
training their employees in the following fields:
i. post graduate courses in information communication and
technology (ICT), electronics and life sciences;
ii. post basic courses in nursing and allied health care; and
iii. aircraft maintenance engineering courses.
B. withholding tax exemption be given to non-resident experts on
income received by providing technical training services in the
above fields.
Proposal (A) is effective from year of assessment 2009 to the year of
assessment 2012.
Proposal (B) is effective from 30 August 2008 until 31 December 2012.
17
APPENDIX 12
ENHANCING GROUP RELIEF
Present Position
Group relief is a tax treatment which allows losses of a company to be
set-off against the income of another company within the same group. Currently,
this treatment is limited to 50% of current year unabsorbed losses to be set-off
against the income of another company in the same group.
Proposal
To further strengthen the competitiveness of companies, it is proposed
that the rate of current year losses allowed to be set-off in group relief treatment
be increased from 50% to 70%.
This proposal is effective from year of assessment 2009.
18
APPENDIX 13
TAX INCENTIVE TO ENHANCE THE USE OF ICT
Present Position
Accelerated Capital Allowance given on information and communication
technology (ICT) equipment including computer and software can be claimed
within 2 years with an initial allowance of 20% and an annual allowance of 40%.
Proposal
To encourage the private sector to invest in the latest ICT equipment and
in line with the development in ICT, it is proposed that the period to claim
Accelerated Capital Allowance on expenses incurred on ICT equipment including
computer and software be accelerated from 2 years to 1 year.
The proposal is effective for year of assessment 2009 to year of
assessment 2013.
19
APPENDIX 14
IMPLEMENTATION OF ADVANCE PRICING ARRANGEMENT
Current Position
Advance Pricing Arrangement (APA) is not included in the scope of
Advance Rulings under the Income Tax (Advance Ruling) Rules 2007 which
came into effect on 1 January 2007. APA is a mechanism to predetermine prices
of goods and services to be transacted in the future between a company and its
related companies for a specified period.
APA has been in practice in many countries to determine transfer pricing
for cross border transactions on a prospective basis involving Unilateral, Bilateral
and Multilateral approaches. The parties involved in APA consist of the Tax
Authority and:
i. a resident company in respect of transactions with its related
companies abroad (Unilateral APA);
ii. a resident company in respect of transactions with its related
companies abroad with the Tax Authority of the foreign
nation (Bilateral APA); or
iii. a resident company in respect of transactions with more
than one of its related companies and with more than one
Tax Authorities of foreign nations (Multilateral APA).
Proposal
To manage transfer pricing issues more effectively and efficiently
compared to transfer pricing audit, it is proposed that companies be allowed to
apply for APAs to the Director General of Inland Revenue Board. The objective
of establishing APAs is to determine transaction prices for income tax purposes.
This proposal is effective from 1 January 2009.
20
APPENDIX 15
ENHANCING TAX INCENTIVES FOR HOTELS
IN SABAH AND SARAWAK
Present Position
Hotel operators in Sabah and Sarawak are given the following incentives:
A. New investments for 1 to 3 star hotel:
i. Pioneer Status with income tax exemption of 100% of
statutory income for a period of 5 years; or
ii. Investment Tax Allowance of 100% on qualifying capital
expenditure incurred within a period of 5 years. The
allowance is to be set-off against 100% of statutory income
for each year of assessment.
New investments for 4 and 5 star hotel are not given tax incentives.
B. Reinvestment for the purpose of expansion, modernization and
renovation of 1 to 5 star hotel is given incentives as in (i) and (ii)
above. These incentives are given for 2 rounds.
Proposal
To support the development of the Corridors in Sabah and Sarawak as
well as to increase tourism activities in these states, it is proposed that hotel
operators undertaking new investments in 4 and 5 star hotel in Sabah and
Sarawak be given Pioneer Status or Investment Tax Allowance incentives as
above.
The proposal is effective for applications received by the Malaysian
Industrial Development Authority (MIDA) from 30 August 2008 to 31 December
2013.
21
APPENDIX 16
STIMULATING THE DEVELOPMENT OF
VENTURE CAPITAL INDUSTRY
Present Position
One of the tax incentives for venture capital companies (VCC) is income
tax exemption for 10 years subject to the investment condition as follows:
i. at least 50% of funds invested in venture companies must be in
seed capital; or
ii. at least 70% of funds invested in venture companies must be in
start-up or early stage financing.
Proposal
To stimulate and further promote the funding of venture companies, it is
proposed that VCC investing in venture companies with at least 30% of its funds
in seed capital, start-up or early stage financing be given income tax exemption
for 5 years.
The proposal is effective for applications received by the Securities
Commission from 30 August 2008 until 31 December 2013.
22
APPENDIX 17
TAX INCENTIVES FOR SMALL AND MEDIUM ENTERPRISES
Present Position
Expenses incurred on plant and machinery are given capital allowance to
be claimed within 6 years. Whilst, expenses incurred on assets valued less than
RM1,000 (small value assets) are given capital allowance to be claimed within
one year. However, the total value of small assets that qualify for capital
allowance is limited to RM10,000 only. This treatment is applicable to all
companies including small and medium enterprises (SMEs). For expenses on
certain assets eligible for Accelerated Capital Allowance such as security control
equipment and ICT equipment, the capital allowance claimed depends on the
accelerated period specified.
SME is defined as a company resident in Malaysia with a paid up capital
of ordinary shares of RM2.5 million or less at the beginning of the basis period of
a year of assessment. SMEs are subject to income tax rate of 20% on the first
RM500,000 chargeable income and 26% on the remaining chargeable income.
Proposal
In order to improve the cash flow and enhance the competitiveness of the
SMEs by increasing their investment in modern and sophisticated machinery and
equipment, it is proposed that:
i. SMEs be given Accelerated Capital Allowance on expenses
incurred on plant and machinery acquired in year of assessment
2009 and 2010. The allowance is to be claimed within 1 year that is
in the year of assessment the asset is fully acquired; and
ii. SMEs be not subject to the maximum limit of RM10,000 for capital
allowance on small value assets.
For the purpose of imposition of income tax and tax incentives, the
definition of SMEs is reviewed as a company resident in Malaysia with a paid up
capital of ordinary shares of RM2.5 million or less at the beginning of the basis
period of a year of assessment whereby such company cannot be controlled by
another company with a paid up capital exceeding RM2.5 million.
Proposal (i) is effective for year of assessment 2009 and year of
assessment 2010 whilst proposal (ii) is effective from year of assessment 2009.
23
APPENDIX 18
ENHANCING TAX INCENTIVES FOR THE GENERATION
OF ENERGY FROM RENEWABLE SOURCES
Present Position
Tax incentives for companies generating energy from renewable sources
are as follows:
A. Companies generating energy from renewable sources
i. Pioneer Status with income tax exemption of 100% of statutory
income for 10 years; or
ii. Investment Tax Allowance of 100% on qualifying capital
expenditure incurred within a period of 5 years. The allowance to
be set-off against 100% of statutory income for each year of
assessment; and
iii. import duty and sales tax exemption on equipment used to
generate energy from renewable sources not produced locally and
sales tax exemption on equipment purchased from local
manufacturers.
Other companies in the same group are given Pioneer Status or
Investment Tax Allowance as above even though one company in the
same group has been granted the same incentive.
B. Companies generating energy from renewable sources for
own consumption
Investment Tax Allowance of 100% on qualifying capital
expenditure incurred within a period of 5 years. The allowance to
be set-off against 100% of statutory income for each year of
assessment.
Non-energy generating companies which import or purchase equipment
to generate energy from renewable sources for consumption by third parties
such as housing developer or owner of building are not given tax incentives.
Proposal
To widen the usage of energy from renewable sources, it is proposed
that:
i. import duty and sales tax exemption on solar photovoltaic system
equipment for the usage by third parties be given to importers
24
including photovoltaic service providers approved by the Energy
Commission; and
ii. sales tax exemption on the purchase of solar heating system
equipment from local manufacturers.
The proposal is effective for applications received by the Ministry of
Finance from 30 August 2008 until 31 December 2010.
25
APPENDIX 19
ENHANCING TAX INCENTIVES FOR ENERGY CONSERVATION
Present Position
Tax incentives for energy conservation (Energy Efficiency – EE) activities
are as follow:
A. Companies providing energy conservation services
i. Pioneer Status with income tax exemption of 100% of statutory
income for 10 years; or
ii. Investment Tax Allowance of 100% on the qualifying capital
expenditure incurred within a period of 5 years. The allowance to
be set-off against 100% of the statutory income for each year of
assessment; and
iii. import duty and sales tax exemption on energy conservation
equipment that are not produced locally and sales tax exemption
on the purchase of equipment from local manufacturers.
B. Companies which incur capital expenditure for energy conservation
for own consumption
i. Investment Tax Allowance of 100% of the qualifying capital
expenditure incurred within 5 years. The allowance to be set-off
against 100% of statutory income for each year of assessment;
and
ii. import duty and sales tax exemption on energy conservation
equipment that are not produced locally and sales tax exemption
on the purchase of equipment from local manufacturers.
These incentives are only given to companies providing energy
conservation services to other companies or for their own consumption.
Companies importing or purchasing locally manufactured EE equipment for third
party consumption are not given tax incentives.
Proposal
As a measure to widen the usage of EE equipment, it is proposed that:
i. exemption of import duty and sales tax be given on EE equipment
such as high efficiency motors and insulation materials to importers
including authorized agents approved by the Energy Commission;
and
26
ii. sales tax exemption be given on the purchase of locally
manufactured EE consumer goods such as refrigerator, air
conditioner, lightings, fan and television.
These incentives are effective for applications received by the Ministry of
Finance from 30 August 2008 until 31 December 2010.
27
APPENDIX 20
TAX INCENTIVES FOR HYBRID CARS
Present Position
The importation of completely built-up (CBU) cars including hybrid cars
below 2,000 cc is subject to the following taxes:
Engine Capacity (cc)
Import Duty (%)
MFN CEPT
Excise Duty
(%)
Sales
Tax
(%)
<1800 30 5 75 10
≥1800 to < 2000 30 5 80 10
Proposal
To promote Malaysia as a regional hub for hybrid cars and as an incentive
for local car manufacturers and assemblers to prepare for the assembly of such
cars domestically, it is proposed that franchise holders of hybrid cars be given
100% exemption of import duty and 50% exemption of excise duty on new CBU
hybrid cars.
The above exemption is subject to the following criteria and conditions:
i. hybrid cars should comply with the United Nations’ definition as
follows:
“A vehicle with at least 2 different energy converters and 2 different
energy storage systems (gasoline and electric) on-board the
vehicle for the purpose of vehicle propulsion”;
ii. limited to new CBU hybrid passenger cars with engine capacity
below 2000 cc;
iii. engine specification of at least Euro 3 technology;
iv. hybrid cars certified by Road Transport Department, obtaining
Vehicle Type Approval and certified to have achieved not less than
a 50% increase in the city-fuel economy or not less than a 25%
increase in combined city-highway fuel economy relative to a
comparable vehicle that is an internal combustion gasoline fuel;
and
v. emission of carbon monoxide of less than 2.3 gram per kilometre.
The proposal is effective for applications received by the Ministry of
Finance from 30 August 2008 until 31 December 2010.
28
APPENDIX 21
INCENTIVES FOR LISTING OF FOREIGN COMPANIES
AND FOREIGN PRODUCTS IN BURSA MALAYSIA
Present Position
In order to develop the capital markets, Malaysia needs to attract foreign
companies and foreign product listings in Bursa Malaysia. Corporate advisors
are not motivated to attract foreign companies and foreign product listings due to
high marketing cost.
Proposal
To reduce cost of corporate advisors to attract foreign companies and
foreign product listings in Bursa Malaysia, it is proposed that income tax
exemption be given on fees received by corporate advisors for primary listing,
dual listing or cross listings of:
i. corporations with predominantly foreign based operations;
ii. Exchange Traded Funds and Real Estate Investment Trusts with
foreign based assets;
iii. foreign listed securities; and
iv. foreign financial instruments.
The proposal is subject to listing conditions approved by the Securities
Commission.
The proposal is effective from year of assessment 2009 to year of
assessment 2013.
29
APPENDIX 22
TAX EXEMPTION ON INCOME OF CORPORATE ADVISORS
ON THE ISSUANCE AND TRADING OF SUKUK
Present Position
Malaysia’s position in the global sukuk market is challenging as a result of
the emergence of other market players. The bulk of Malaysia’s sukuk market is
mainly in ringgit denominated instruments.
To strengthen Malaysia’s position in the global sukuk market, it is vital for
Malaysia to enhance the issuance of non-ringgit sukuk more aggressively.
Proposal
To promote the issuance of non-ringgit sukuk in Malaysia and to
strengthen Malaysia’s competitiveness in the global sukuk market, it is proposed
that income tax exemption be given on:
i. fees earned by qualified institutions in undertaking activities related
to the arranging, underwriting and distributing of non-ringgit sukuk
issued in Malaysia and distributed outside Malaysia; and
ii. profits received by qualified institutions from the trading of nonringgit
sukuk issued in Malaysia.
These incentives are subject to the condition that such sukuk and
institutions are approved by the Securities Commission.
The proposal is effective from year of assessment 2009 to year of
assessment 2011.
30
APPENDIX 23
REVIEW OF INCENTIVES FOR REAL ESTATE INVESTMENT TRUSTS
Present Position
Among the tax incentives given to Real Estate Investment Trusts (REITs)
are as follows:
i. foreign institutional investors especially pension funds and
collective investment funds receiving income from REITs listed in
Bursa Malaysia are subject to a final withholding tax rate of 20% for
5 years; and
ii. non-corporate investors including resident and non-resident
individuals as well as other local entities receiving income from
REITs listed in Bursa Malaysia are subject to a final withholding tax
of 15% for 5 years.
Proposal
To further promote the development of REITs in Malaysia and to attract
foreign investment particularly funds from West Asia, it is proposed that the final
withholding tax rate imposed on foreign institutional investors be reduced to
10%. In addition, recognizing that REITs is an attractive investment product for
individuals, it is proposed that the withholding tax rate on non-corporate
investors including individual residents and non-residents be reduced to 10%.
The proposal is effective from 1 January 2009 until 31 December 2011.
31
APPENDIX 24
EXTEND TAX INCENTIVE
TO ENHANCE SECURITY CONTROL
Present Position
Accelerated Capital Allowance is given on security control equipment
installed in the factory premises of companies licensed under the Industrial
Coordination Act 1975. This allowance is eligible to be claimed within 1 year.
Proposal
Besides factory premises, other business premises such as hotels and
banks also install security control equipment. To support the efforts of
companies to enhance the security of their businesses, it is proposed that
Accelerated Capital Allowance on security control equipment be extended to all
business premises. Security control equipment eligible for the allowance are:
i. anti-theft alarm system;
ii. infra-red motion detection system;
iii. siren;
iv. access control system;
v. closed circuit television;
vi. video surveillance system;
vii. security camera;
viii. wireless camera transmitter; and
ix. time lapse recording and video motion detection equipment.
The proposal is effective from year of assessment 2009 to year of
assessment 2012.
32
APPENDIX 25
PROVISION TO DETERMINE AND COLLECT
TAX ON OTHER INCOMES OF NON-RESIDENTS
Current Position
Provisions to determine and collect tax on other incomes of non-residents
under Section 4(f) Income Tax Act 1967 (ITA) are not clearly provided. Incomes
under Section 4(f) are gains and profits not covered under Section 4(a) to 4(e)
ITA. Such incomes under Section 4(f) ITA include commissions, guarantee fees
and introducer’s fees.
Proposal
To enhance transparency, equity and effectiveness of the tax system, it is
proposed that provisions to determine the tax liability of non-residents be
established as follows:
i. if responsibility for the payment of gains or profits lies with
the Federal Government, State Government or local
authorities; or
ii. if responsibility for the payment of gains or profits lies with
the resident; or
iii. if such payment is charged as an outgoing or expenses in
the accounts of a business carried on in Malaysia.
The income under Section 4(f) ITA is taxed at a rate of 10% from the
gross income. The collection of tax from the income of non-residents be
implemented under the withholding tax mechanism.
This proposal is effective from 1 January 2009.
33
APPENDIX 26
IMPROVEMENT OF REINVESTMENT ALLOWANCE
Present Position
Reinvestment Allowance (RA) is given to companies engaged in
manufacturing, processing and selected agricultural activities that reinvest for the
purposes of expansion, automation, modernisation or diversification on condition
that such companies have been in operation for at least 12 months. RA can be
claimed for 15 consecutive years commencing from the year of assessment the
company make the first claim.
RA is given at 60% of the qualifying capital expenditure incurred in a year
of assessment. It is allowed to be set-off against up to 70% of statutory income.
Companies that achieve a certain level of productivity based on a process
efficiency ratio and companies located in promoted areas (Eastern Corridor of
Peninsular Malaysia, Perlis, Sabah and Sarawak) are allowed to offset the RA
against 100% of statutory income.
Where an asset is disposed off at any time within two years from the date
of acquisition of that asset, the RA given shall be withdrawn in the year of
disposal.
The current condition for companies to be in operation for at least 12
months in order to claim RA is short. Generally, companies do not initially invest
substantially and do not operate in full capacity. In addition, there are no legal
provisions to prevent companies within the same group from claiming RA on the
same asset that has been given RA. Companies may also dispose off an asset
which has been given RA after 2 years from the date of purchase without any
penalty imposed even though the RA on that asset has been fully set-off.
Proposal
To further improve the RA, it is proposed that the criteria and conditions of
this incentive be amended as follows:
i. manufacturing activity be given a more specific and clear definition
under Schedule 7A, Income Tax Act 1967;
ii. the condition that a company must be in operation for at least 12
months to be eligible to claim RA be extended to at least 36
months;
iii. a company purchasing an asset from a related company within the
same group where RA has been claimed on that asset is not
allowed to claim RA on the same asset; and
34
iv. the provision to claw back RA for assets disposed off within a
period of 2 years from the date of purchase of the asset be
extended to 5 years.
The proposal is effective from year of assessment 2009.
APPENDIX 27
REVIEW OF WITHOLDING TAX ON TECHNICAL FEES
Present Position
Technical fees paid to non-residents are subject to income tax of 10% on
the gross income. The responsibility to pay tax lies with the person who pays the
technical fees through the withholding tax mechanism. The gross income
includes reimbursements such as traveling cost, hotel accommodation and
telephone bills.
Proposal
To reduce the cost of technical services provided by non-residents, it is
proposed that reimbursements relating to hotel accommodation in Malaysia be
not included in the computation of gross technical fees for the purpose of
withholding tax.
The proposal is effective from 1 January 2009.
35
APPENDIX 28
SELF AMENDMENT FOR ADDITIONAL
ASSESSMENT OF INCOME TAX
Present Position
Under the Self Assessment System, a tax payer declares his income and
computes tax payable in the income tax form. Where the tax payer commits an
error by under-declaring his income or claiming excessive deductions or
expenses, the existing provisions do not allow him to make amendments to the
self-assessed return.
Proposal
To enhance the Self Assessment System, it is proposed that a new
provision be introduced in the Income Tax Act 1967 to allow tax payers to make
self amendment for additional assessment. The conditions for self amendment
are as follows:
i. amendments allowed are in respect of errors resulting in increased
assessments such as errors committed in reporting income or
claims on deductions or expenses;
ii. self amendment be allowed only once for each year of
assessment;
iii. self amendment be allowed within a period of 6 months from the
due date of furnishing the tax form; and
iv. tax payer makes self amendment in specified forms.
A tax payer who makes self amendment will not be subject to a penalty
for the under-declaration of income or excessive claim on deductions or
expenses. However, a tax payer is subject to a late payment penalty equivalent
to the penalty imposed on a tax payer who files a correct return but defaults in
paying tax due within the stipulated period.
The proposal is effective from year of assessment 2009.
36
APPENDIX 29
WIDENING THE SCOPE OF APPEAL TO
SPECIAL COMMISSIONERS OF INCOME TAX
Present Position
The existing provisions in the Income Tax Act 1967 allow the tax payer to
file an appeal only when an assessment issued by the Director General of Inland
Revenue (DGIR) involves income tax liability. Therefore, a tax payer with no tax
liability (including loss cases) is not allowed to file an appeal to the Special
Commissioners of Income Tax (SCIT). Hence, the tax payer with no tax liability
can only appeal when an assessment is issued in the future.
Proposal
To enable a taxpayer with no tax liability to file an appeal, it is proposed
that the scope of appeal to the SCIT be widened by allowing such tax payer to
file the appeal by using the Notification of Non-Chargeability instead of the notice
of assessment. The appeal is to be filed through the DGIR using Form Q.
The proposal is effective from 1 January 2009.
37
APPENDIX 30
TAX TREATMENT ON CLUBS
Present Position
No specific provisions relating to tax treatment on clubs is provided under
the Income Tax Act 1967. However, clubs are subject to tax based on general
taxation principle as follows:
i. members’ fee or income from transactions with members is not
subject to tax based on the principle of mutuality; and
ii. income derived from transactions with non-members is subject to
tax.
Proposal
To enhance transparency in tax treatment of clubs, it is proposed that
specific provisions be introduced in the Income Tax Act 1967 as follows:
i. income derived from transactions with members be not subject to
tax while income derived from transactions with non members be
subject to tax;
ii. income from investment and external sources being non-mutual
receipts be subject to tax; and
iii. deduction be only allowed on expenses incurred in the production
of chargeable income and limited only on the portion attributable to
non members.
This tax treatment be also applicable to institutions similar to clubs.
The proposal is effective from year of assessment 2009.
38
APPENDIX 31
TAX TREATMENT ON PROFESSIONAL ASSOCIATIONS
Present Position
Professional associations are deemed as trade associations for the
purpose of tax computation and given the same income tax treatment as trade
associations.
Proposal
To enhance transparency in tax treatment of professional associations, it
is proposed that professional associations be incorporated in the definition of
trade associations.
The proposal is effective from year of assessment 2009.
39
APPENDIX 32
TAX TREATMENT ON COSTS OF DISMANTLING AND
REMOVING ASSETS AS WELL AS RESTORING THE SITE
Present Position
Costs of dismantling and removing assets including plant and machinery
as well as restoring the site where the asset was located do not qualify for
allowance under Schedule 3, Income Tax Act 1967 since this expenditure is not
deemed as cost of the asset.
However, the Financial Reporting Standards 116 (FRS 116) stipulates
that the cost of an asset includes the estimated cost required to be incurred
relating to the obligation to dismantle and remove the asset and to restore the
site on which the asset was located.
Proposal
To streamline tax treatment under the Income Tax Act 1967 and FRS
116, it is proposed that a special provision be introduced in Schedule 3, Income
Tax Act 1967 to provide for balancing allowance on the cost of dismantling and
removing plant and machinery as well as restoring the site where the asset was
located subject to the following conditions:
i. the eligibility for such tax treatment only applies where the
obligation to carry out works on dismantling and removing the plant
and machinery as well as restoring the site is provided for under
any written law or agreement; and
ii. such plant and machinery is not allowed to be used by that person
in another business or used in the business of another person.
The total balancing allowance is determined by adding the cost of
dismantling and removing the plant and machinery as well as restoring the site to
the balance of expenditure on plant and machinery at the time of the disposal of
the asset.
The proposal is effective from year of assessment 2009.
40
APPENDIX 33
STAMP DUTY ON LOAN AGREEMENTS AND SERVICE AGREEMENTS
Present position
Loan agreement and service agreement instruments are subject to
various rates of stamp duty as follows:
Types of Agreement Rate
1. Loan/service with security Ad valorem RM5 for every RM1,000
or part thereof
2. Loan/service without security
i. Installment payments without
condition
Ad valorem RM5 for every RM1,000
or part thereof
ii. Installment payments with condition Fixed at RM10
iii. Lump sum payment
• Common Seal Ad valorem RM5 for every RM1,000
or part thereof
• Under Hand Fixed at RM10
3. Loans to small and medium enterprises Ad valorem RM0.50 for every
RM1,000 or part thereof
4. Loans denominated in foreign currency Ad valorem RM5 for every RM1,000
or part thereof but not exceeding
RM500
5. Education loans Fixed at RM10
Proposal
To simplify assessment, it is proposed that all loan agreement and service
agreement instruments except for education loans, be subject to ad valorem
stamp duty rates of RM5.00 for every RM1,000 or part thereof. For education
loan agreements the rate is fixed at RM10.
The proposal is effective from 1 January 2009.
41
APPENDIX 34
THE APPLICATION OF ARM’S LENGTH PRINCIPLE ON BUSINESS
TRANSACTIONS CARRIED OUT BETWEEN RELATED COMPANIES
Present Position
Business transactions between related companies tend to be carried out
at non-arm’s length prices as a means to reduce income and thereby tax to be
paid. This approach is known as transfer pricing. Transfer pricing usually occurs
in respect of cross border transactions by multinational companies relating to the
supply of goods and services as well as financing involving thin capitalisation.
There are no specific provisions under the Income Tax Act 1967 to
address transfer pricing and thin capitalisation issues. Hence, such cases are
dealt with by applying provisions under Section 140 Income Tax Act 1967 (ITA).
This provision allows the Director General of Inland Revenue Board to disregard
or vary transactions between related companies and make adjustments as he
thinks fit. In addition, Transfer Pricing Guidelines have also been issued by the
Inland Revenue Board to guide tax payers.
Proposal
To enhance transparency of tax treatment relating to transfer pricing and
thin capitalisation cases, it is proposed that specific provisions be established to
empower the Director General of The Inland Revenue Board to make
adjustments on transactions of goods, services or financial assistance carried
out between related companies based on the arm’s length principle.
The proposal is effective from year of 1 January 2009.
42
APPENDIX 35
TAX TREATMENT ON BONUS AND DIRECTORS’ FEES
Present Position
Income tax on bonus and directors’ fees is based on the year such
incomes are receivable. However, generally bonus and directors’ fees are
received in the following year. Hence, the tax payer will declare the bonus and
directors’ fees in the year such incomes are received. This involves a review of
income tax for previous years of assessment.
Proposal
In line with Self Assessment System, it is proposed that bonus and
directors’ fees be taxed in the year such incomes are received.
The proposal is effective from year of assessment 2009.
43
APPENDIX 36
REVIEW OF EXCISE DUTY ON CIGARETTES
Present Position
The excise duty for cigarettes is as follows:
Products Excise Duty
Cigarettes, cheroots, cigars and cigarillos
RM150/kg and 20%
or
RM0.15 sen/stick and 20%
Proposal
To promote a healthy life style, it is proposed that the specific excise duty
rates on cigarettes be increased. Details of the proposal are as follows:
The proposal is effective from 4.00 p.m. 29 August 2008.
TARIFF CODE DESCRIPTION
EXCISE DUTY
Current Rate Proposed
Rate
24.02
Cigars, cheroots, cigarillos and cigarettes, of
tobacco or of tobacco substitutes
2402 10 000 - Cigars, cheroots and cigarillos, containing
tobacco
RM150/kg and
20%
RM180/kg and
20%
2402 20 - Cigarettes containing tobacco :
900
Other RM0.15/stick
and 20%
RM0.18/stick
and 20%
2402 90 - Other
100
Cigars, cheroots and cigarillos, containing
tobacco substitutes
RM150/kg and
20%
RM180/kg and
20%
200
Cigarettes containing tobacco substitutes RM0.15/stick
and 20%
RM0.18/stick
and 20%
44
APPENDIX 37
IMPORT LIBERALISATION ON SELECTED PRODUCTS
Present Position
In line with trade liberalization, import duty on most goods have been
abolished, reduced or exempted. This is to reduce tariff in stages and to reduce
the cost of doing business.
Consistent with the nation’s commitment to abolish non-tariff barriers, the
import prohibition on certain goods such as cranes and heavy machinery has
been reviewed.
Proposal
As a continuous measure to liberalize trade, reduce tariff in stages and
mitigate the increase in prices of essential consumer goods especially food, it is
proposed that:
i. import duty between 2% and 25% on food products such as ground
nuts, sardines and fruit juices be abolished;
ii. import duty between 5% and 50% on electric goods/components
such as voice recorders, generators and washing machine
components be abolished;
iii. import duty of 5% and 25% on fertilizers and pesticides be
abolished;
iv. import duty from between 10% and 30% on food products such as
coffee paste, tomato sauce and monosodium glutamate be
reduced to between 5% to 15%;
v. import duty from between 15% and 30% on electrical goods such
as blenders, rice cookers, microwave ovens and electric kettles be
reduced to between 5% and 20%;
vi. import duty from between 10% and 30% on petrochemical and
polymer industrial goods such as rubber mats, tubes made of
rubber and plastic bottles be reduced to between 5% and 20%;
vii. import duty of 20% on port cranes be reduced to 5%;
viii. import duty from between 25% and 60% on textiles such as
carpets and glassware be reduced to between 20% and 30%; and
45
ix. import duty from between 5% and 20% on food products such as
vermicelli, biscuits, mixed fruit juice and sweet corns in air tight
containers be fully exempted.
As a measure to remove non-tariff barriers, it is proposed that import
license on port cranes such as gantry cranes, hydraulic loading cranes and
crawler cranes and heavy machinery such as bulldozers and road rollers be
abolished.
The detailed list of goods involved in the above proposals are as in
Appendix A, B, C and D.
The proposal is effective from 4.00 p.m. on 29 August 2008.
46
APPENDIX A
ELIMINATION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
03.05
Fish, dried, salted or in brine; smoked fish, whether or not cooked before
or during the smoking process; flours, meals and pellets of fish, fit for
human consumption
0305 20 - Livers and roes of fish, dried, smoked, salted or in brine:
100 Of cod 8
Of salmon:
210 smoked 8
- Dried fish, whether or not salted but not smoked:
0305 51 000 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 7
04.03 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented
or acidified milk and cream, whether or not concentrated or containing
added sugar or other sweetening matter or flavoured or containing
added fruit, nuts or cocoa
0403 10 - Yogurt:
Fresh:
110 flavoured or containing added fruit or nuts (including jam) 10
120 containing cocoa 25
Other:
910 flavoured or containing added fruit or nuts (including jam) 10
920 containing cocoa 25
0403 90 - Other:
Fresh:
110 flavoured or containing added fruit or nuts (including jam) 10
120 containing cocoa 10
Other:
910 flavoured or containing added fruit or nuts (including jam) 10
920 containing cocoa 10
04.05 Butter and other fats and oils derived from milk; dairy spreads
0405 10 000 - Butter 2
0405 20 000 - Dairy spreads 2
0405 90 - Other:
100 Ghee 2
Anhydrous butterfat:
290 other 2
900 Other 2
04.06 Cheese and curd
0406 10 - Fresh (unripened or uncured) cheese, including whey cheese, and curd:
100 Fresh (unripened or uncured) cheese, (including whey cheese) 5
0406 20 000 - Grated or powdered cheese, of all kinds 5
0406 30 000 - Processed cheese, not grated or powdered 10
0406 40 000 - Blue-veined cheese and other cheese containing veins produced by
Penicillium roqueforti 5
0406 90 000 - Other cheese 5
1/29
APPENDIX A
ELIMINATION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
04.08 Birds' eggs, not in shell and egg yolks, fresh, dried, cooked by steaming
or by boiling in water, moulded, frozen or otherwise preserved, whether
or not containing added sugar or other sweetening matter
- Egg yolks:
0408 11 000 - - Dried 2
0408 19 000 - - Other 5
- Other:
0408 91 000 - - Dried 2
0408 99 000 - - Other 2
04.09 00 000 Natural honey 2
04.10 00 Edible products of animal origin, not elsewhere specified or included
200 Birds' nests 2
07.14 Manioc, arrowroot, salep, Jerussalem artichokes, sweet potatoes and
similar roots and tubers with high starch or inulin content, fresh, chilled,
frozen or dried, whether or not sliced or in the form of pellets; sago pith
0714 10 - Manioc (cassava):
100 Dried chips 2
200 In the form of pellets 5
900 Other 5
0714 20 000 - Sweet potatoes 2
0714 90 - Other:
900 Other 2
08.06 Grapes, fresh or dried
0806 20 000 - Dried 5
09.02 Tea, whether or not flavoured
0902 10 000 - Green tea (not fermented) in immediate packings of a content not exceeding
3 kg
5
0902 20 000 - Other green tea (not fermented) 5
12.12 Locust beans, seaweeds and other algae, sugar beet and sugar cane,
fresh, chilled, frozen or dried, whether or not ground; fruit stones and
kernels and other vegetable products (including unroasted chicory
roots of the variety Cichorium intybus sativum) of a kind used primarily
for human consumption, not elsewhere specified or included
- Other:
1212 91 000 - - Sugar beet 5
16.04 Prepared or preserved fish; caviar and caviar substitutes prepared from
fish eggs
- Fish, whole or in pieces, but not minced:
1604 11 000 - - Salmon 5
1604 12 000 - - Herrings 5
2/29
APPENDIX A
ELIMINATION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
1604 13 - - Sardines, sardinella and brisling or sprats:
Sardines:
190 other 8
Other:
990 other 15
1604 14 - - Tunas, skipjack and bonito (Sarda spp.):
Tunas:
110 in airtight containers 5
190 other 20
Other:
910 in airtight containers 20
990 other 20
1604 15 - - Mackerel:
900 Other 8
1604 16 - - Anchovies:
900 Other 15
1604 19 - - Other:
Horse mackerels
110 in airtight containers 6
Other:
990 other 20
1604 20 - Other prepared or preserved fish:
Other:
920 fish paste and similar preparations 6
930 fish, boiled or steamed 20
990 other 8
16.05 Crustaceans, molluscs and other aquatic invertebrates, prepared or
preserved
1605 10 - Crab:
100 In airtight containers 6
1605 20 - Shrimps and prawns:
100 In airtight containers 8
1605 30 - Lobster:
100 In airtight containers 6
1605 40 - Other crustaceans:
100 In airtight containers 6
1605 90 - Other:
Abalone:
110 in airtight containers 6
Cuttle fish:
210 in airtight containers 8
Other molluscs:
810 in airtight containers 6
19.02 Pasta, whether or not cooked or stuffed (with meat or other substances)
or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne,
gnocchi, ravioli, cannelloni; couscous, whether or not prepared
1902 40 - Couscous:
100 Cooked 8
900 Other 8
3/29
APPENDIX A
ELIMINATION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
19.05 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not
containing cocoa; communion wafers, empty cachets of a kind suitable
for pharmaceutical use, sealing wafers, rice paper and similar products
1905 20 000 - Gingerbread and the like 6
1905 90 - Other:
900 Other 6
20.01 Vegetable, fruit, nuts and other edible parts of plants, prepared or
preserved by vinegar or acetic acid
2001 10 000 - Cucumbers and gherkins 6
2001 90 - Other:
Vegetable, fruit or nuts:
110 sweet corn 8
120 onions 6
190 other 6
200 Products based on manioc, sweet potatoes and similar roots and tubers
with high starch content, potato or dried leguminous vegetable flours 7
900 Other 8
20.02 Tomatoes prepared or preserved otherwise than by vinegar or acetic
acid
2002 10 - Tomatoes, whole or in pieces:
Other:
910 in airtight containers 8
990 other 5
2002 90 - Other:
Other:
in airtight containers:
919 other 8
other:
999 other 2
20.03 Mushrooms and truffles, prepared or preserved otherwise than by
vinegar or acetic acid
2003 10 - Mushrooms of the genus Agaricus:
Other:
910 in airtight containers 6
990 other 5
2003 20 - Truffles:
Other:
910 in airtight containers 20
990 other 2
2003 90 - Other:
Other:
910 in airtight containers 6
990 other 5
20.04 Other vegetables prepared or preserved otherwise than by vinegar or
acetic acid, frozen, other than products of heading 20. 06
2004 10 - Potatoes:
300 Products based on potato flour 7
4/29
APPENDIX A
ELIMINATION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
Other:
910 in airtight containers 8
990 other 2
2004 90 - Other vegetables and mixtures of vegetables:
300 Sweet corn, on the cob or in grains 8
400 Preparations of leguminous vegetables or manioc, sweet potatoes or
similar roots and tubers with high starch content flours 20
Other:
910 in airtight containers 8
990 other 2
20.05 Other vegetables prepared or preserved otherwise than by vinegar or
acetic acid, not frozen, other than products of heading 20.06
2005 40 - Peas (pisum sativum):
Other:
910 in airtight containers 20
- Beans (Vigna spp., Phaseolus spp.):
2005 51 - - Beans, shelled:
Other:
910 in airtight containers 8
2005 60 - Asparagus:
Other:
910 in airtight containers 8
2005 70 - Olives:
Other:
910 in airtight containers 6
- Other vegetables and mixtures of vegetables:
2005 91 - - Bamboo shoots:
100 In airtight containers 8
20.08 Fruit, nuts and other edible parts of plants, otherwise prepared or
preserved, whether or not containing added sugar or other sweetening
matter or spirit, not elsewhere specified or included
- Nuts, ground-nuts and other seeds, whether or not mixed together:
2008 11 000 - - Ground-nuts 5
2008 19 - - Other, including mixtures:
100 Cooked otherwise than by steaming or boiling in water, frozen 20
200 Roasted 6
900 Other 6
2008 30 - Citrus fruit:
100 Cooked otherwise than by steaming or boiling in water, frozen 10
Other:
containing added sugar or sweetening matter or spirit:
911 in airtight containers 6
other:
991 in airtight containers 8
2008 40 - Pears:
100 Cooked otherwise than by steaming or boiling in water, frozen 10
Other:
containing added sugar or sweetening matter or spirit:
911 in airtight containers 6
other:
991 in airtight containers 8
5/29
APPENDIX A
ELIMINATION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
2008 50 - Apricots:
100 Cooked otherwise than by steaming or boiling in water, frozen 10
Other:
containing added sugar or sweetening matter or spirit:
911 in airtight containers 6
other:
991 in airtight containers 6
2008 60 - Cherries:
100 Cooked otherwise than by steaming or boiling in water, frozen 10
Other:
containing added sugar or sweetening matter or spirit:
911 in airtight containers 6
other:
991 in airtight containers 8
2008 70 - Peaches, including nectarines:
100 Cooked otherwise than by steaming or boiling in water, frozen 10
Other:
containing added sugar or sweetening matter or spirit:
911 in airtight containers 6
other:
991 in airtight containers 8
2008 80 - Strawberries:
100 Cooked otherwise than by steaming or boiling in water, frozen 10
Other:
containing added sugar or sweetening matter or spirit:
911 in airtight containers 6
other:
991 in airtight containers 8
2008 92 - - Mixtures:
100 Cooked otherwise than by steaming or boiling in water, frozen 10
200 Of stems, roots and other edible parts of plants 8
Other:
containing added sugar or sweetening matter or spirit:
911 in airtight containers 10
other:
991 in airtight containers 20
2008 99 - - Other:
100 Cooked otherwise than by steaming or boiling water, frozen 10
200 Stems, roots and other edible parts of plants 20
Other:
containing added sugar or sweetening matter or spirit:
911 in airtight containers 20
other:
991 in airtight containers 20
20.09 Fruit juices (including grape must) and vegetable juices, unfermented
and not containing added spirit, whether or not containing added sugar
or other sweetening matter
- Orange juice:
2009 11 - - Frozen:
Other:
910 ready for immediate consumption 6
990 other 5
2009 12 - - Not frozen, of a Brix value not exceeding 20:
6/29
APPENDIX A
ELIMINATION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
Other:
910 ready for immediate consumption 6
990 other 5
2009 19 - - Other:
Other:
910 ready for immediate consumption 6
990 other 5
- Grapefruit (including pomelo) juice:
2009 21 - - Of a Brix value not exceeding 20:
Other:
910 ready for immediate consumption 6
990 other 5
2009 29 - - Other:
Other:
910 ready for immediate consumption 6
990 other 5
- Juice of any other single citrus fruit:
2009 31 - - Of a Brix value not exceeding 20:
Other:
910 ready for immediate consumption 6
990 other 5
2009 39 - - Other:
Other:
910 ready for immediate consumption 6
990 other 5
2009 50 000 - Tomato juice 6
- Grape juice (including grape must):
2009 61 - - Of a Brix value not exceeding 30:
Other:
910 ready for immediate consumption 8
990 other 5
2009 69 - - Other:
Other:
910 ready for immediate consumption 8
990 other 5
- Apple juice:
2009 71 - - Of a Brix value not exceeding 20:
Other:
910 ready for immediate consumption 8
990 other 5
2009 79 - - Other:
Other:
910 ready for immediate consumption 8
990 other 5
21.01 Extracts, essences and concentrates, of coffee, tea or maté and
preparations with a basis of these products or with a basis of coffee, tea
or maté; roasted chicory and other roasted coffee substitutes, and
extracts, essences and concentrates thereof
2101 20 - Extracts, essences and concentrates, of tea or maté, and preparations with a
basis of these extracts, essences or concentrates or with a basis of tea or
maté:
900 Other 5
2101 30 000 - Roasted chicory and other roasted coffee substitutes, and extracts, essences
and concentrates thereof 5
29.33 Heterocyclic compounds with nitrogen hetero-atom(s) only
7/29
APPENDIX A
ELIMINATION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
- Compounds containing an unfused pyridine ring (whether or not
hydrogenated) in the structure:
2933 39 - - Other:
100 Paraquat salts 5
31.05 Mineral or chemical fertilisers containing two or three of the fertilizing
elements nitrogen, phosphorus and potassium; other fertilisers; goods
of this Chapter in tablets or similar forms or in packages of a gross
weight not exceeding 10 kg
3105 20 000 - Mineral or chemical fertilisers containing the three fertilising elements
nitrogen, phosphorus and potassium 5
38.08 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting
products and plant-growth regulators, disinfectants and similar
products, put up in forms or packings for retail sale or as preparations or
articles (for example, sulphur-treated bands, wicks and candles, and flypapers)
3808 50 - Goods specified in Subheading Note 1 to this Chapter:
Insecticides:
Herbicides, anti-sprouting products and plant-growth regulators:
310 herbicides 5
320 anti-sprouting products 10
Disinfectants:
410 in packs not less than 2.5 kg 5
490 in packs less than 2.5 kg 25
3808 93 - - Herbicides, anti-sprouting products and plant-growth regulators:
100 Herbicides 5
200 Anti-sprouting products 10
3808 94 - - Disinfectants:
100 In packs not less than 2.5 kg 5
900 In packs less than 2.5 kg 25
84.50 Household or laundry type washing machines, including machines
which both wash and dry
8450 90 - Parts:
For subheading 8450.11 100, 8450.12 100 or 8450.19 100:
110 pressed metal parts 25
120 tubs/drums 25
900 Other 5
84.67 Tools for working in the hand, pneumatic or with self-contained electric
or non-electric motor
- With self-contained electric motor:
8467 21 000 - - Drills of all kinds 10
8467 22 000 - - Saws 10
8467 29 000 - - Other 10
- Parts:
8467 99 - - Other:
100 Of subheadings 8467.21 000, 8467.22 000 and 8467.29 000 5
84.68 Machinery and apparatus for soldering, brazing or welding, whether or
not capable of cutting, other than those of heading 85.15; gas-operated
8/29
APPENDIX A
ELIMINATION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
surface tempering machines and appliances
8468 90 000 - Parts 5
84.76 Automatic goods-vending machines (for example, postage stamp,
cigarette, food or beverage machines), including money-changing
machines
8476 90 000 - Parts 5
84.79 Machines and mechanical appliances having individual functions, not
specified or included elsewhere in this Chapter
8479 89 - - Other:
100 Automatic service-vending machines 5
85.01 Electric motors and generators (excluding generating sets)
- Other AC motors, multi-phase:
8501 51 000 - - Of an output not exceeding 750 W 15
8501 62 - - Of an output exceeding 75 kVA but not exceeding 375 kVA:
100 Of an output exceeding 75 kVA but not exceeding 150 kVA 20
85.03 00 Parts suitable for use solely or principally with the machines of heading
85.01 or 85.02
For motors:
8503 00 not more than 1.5 kW:
111 stators for ceiling fans 5
120 more than 1.5 kW but not more than 75 kW 17
85.04 Electrical transformers, static converters (for example, rectifiers) and
inductors
- Other transformers:
8504 31 - - Having a power handling capacity not exceeding 1 kVA:
Other:
990 other 5
8504 32 - - Having a power handling capacity exceeding 1 kVA but not
exceeding 16 kVA:
100 For toys 5
85.06 Primary cells and primary batteries
8506 30 000 - Mercuric oxide 5
8506 40 000 - Silver oxide 5
8506 50 000 - Lithium 5
8506 60 000 - Air-zinc 5
8506 80 000 - Other primary cells and primary batteries 5
85.07 Electric accumulators, including separators therefor, whether or not
rectangular (including square)
8507 90 - Parts:
100 Separators 20
200 Containers of plastics 20
900 Other 20
85.08 Vacuum cleaners
9/29
APPENDIX A
ELIMINATION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
8508 70 - Parts:
100 Of subheadings 8508.11 and 8508.19 30
85.09 Electro-mechanical domestic appliances, with self-contained electric
motor, other than vacuum cleaners of heading 85.08
8509 90 000 - Parts 30
85.10 Shavers, hair clippers and hair-removing appliances, with self-contained
electric motor
8510 20 000 - Hair clippers 5
85.11 Electrical ignition or starting equipment of a kind used for spark-ignition
of compression-ignition internal combustion engines (for example,
ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and
glow plugs, starter motors); generators (for example, dynamos,
alternators) and cut-outs of a kind used in conjunction with such
engines
8511 30 000 - Distributors; ignition coils 5
8511 40 000 - Starter motors and dual purpose starter-generators 5
8511 50 000 - Other generators 5
8511 80 - Other equipment:
100 Glow plugs 20
900 Other 5
8511 90 000 - Parts 5
85.13 Portable electric lamps designed to function by their own source of
energy (for example, dry batteries, accumulators, magnetos), other than
lighting equipment of heading 85.12
8513 10 000 - Lamps 20
8513 90 000 - Parts 20
85.16 Electric instantaneous or storage water heaters and immersion heaters;
electric space heating apparatus and soil heating apparatus; electrothermic
hair-dressing apparatus (for example, hair dryers, hair curlers,
curling tong heaters) and hand dryers; electric smoothing irons; other
electro-thermic appliances of a kind used for domestic purposes;
electric heating resistors, other than those of heading 85.45
8516 10 - Electric instantaneous or storage water heaters and immersion heaters:
200 Immersion heaters 5
- Electric-thermic hair-dressing or hand-drying apparatus:
8516 31 000 - - Hair Dryers 25
8516 32 000 - - Other hair-dressing apparatus 20
8516 80 000 - Electric heating resistors 5
8516 90 - Parts:
100 For subheadings 8516.10 100 and 8516.10 200 5
900 Other 10
85.23 Discs, tapes, solid-state non-volatile storage devices, “smart cards” and
other media for the recording of sound or of other phenomena, whether
10/29
APPENDIX A
ELIMINATION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
or not recorded, including matrices and masters for the production of
discs, but excluding products of Chapter 37
- Magnetic media:
8523 21 - - Cards incorporating a magnetic stripe:
100 Unrecorded 20
200 Recorded 25
8523 29 - - Other
Magnetic tapes:
recorded:
of a width not exceeding 4mm:
129 other 10
other:
199 other 20
other:
999 other 30
8523 40 - Optical media:
Recorded:
210 for reproducing sound only 20
other:
299 other 30
- Semiconductor media:
8523 51 - - Solid state non-volatile storage devices:
Recorded:
other:
299 other 30
8523 59 - - Other:
Recorded:
other:
399 other 30
8523 80 - Other:
Recorded:
other:
399 other 30
85.29 Parts suitable for use solely or principally with the apparatus of
headings 85.25 to 85.28
8529 10 - Aerials and aerial reflectors of all kinds; parts suitable for use therewith:
For television:
110 parabolic antennae 50
85.35 Electrical apparatus for switching or protecting electrical circuits, or for
making connections to or in electrical circuits (for example, switches,
fuses, lightning arresters, voltage limiters, surge suppressors, plugs and
other connectors, junction boxes), for a voltage exceeding 1,000 volts
8535 40 000 - Lightning arresters, voltage limiters and surge suppressors 15
85.36 Electrical apparatus for switching or protecting electrical circuits, or for
making connections to or in electrical circuits (for example, switches,
relays, fuses, surge suppressors, plugs, sockets, lamp-holders and
11/29
APPENDIX A
ELIMINATION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
other connectors, junction boxes), for a voltage not exceeding 1,000
volts; connectors for optical fibres, optical fibre bundles or cables
8536 10 - Fuses:
100 Cartridge 15
Other:
920 for use in radio equipment 5
990 other 15
8536 20 - Automatic circuit breakers:
100 Earth leakage circuit breaker 15
Other:
920 for use in radio equipment 5
930 for use in electric fans 15
990 other 15
8536 30 - Other apparatus for protecting electrical circuits:
200 For use in radio equipment 5
300 For use in electric fans 15
- Relays:
8536 41 - - For a voltage not exceeding 60 V:
900 Other 15
8536 49 - - Other:
200 For use in radio equipment 5
300 For use in electric fans 15
900 Other 15
8536 50 - Other switches:
Other:
920 for use in radio equipment 5
930 for use in electric fans 15
- Lamp-holders, plugs and sockets:
8536 61 - - Lamp-holders:
900 Other 15
8536 69 - - Other:
200 For use in radio equipment 5
300 For use in electric fans 15
8536 70 - Connectors for optical fibres, optical fibre bundles or cables :
100 Of plastics 30
200 Of ceramic 5
8536 90 - Other apparatus:
200 For use in radio equipment 5
300 For use in electric fans 15
85.37 Boards, panels, consoles, desks, cabinets and other bases, equipped
with two or more apparatus of heading 85.35 or 85.36, for electric control
or the distribution of electricity, including those incorporating
instruments or apparatus of Chapter 90, and numerical control
apparatus, other than switching apparatus of heading 85.17
8537 10 - For a voltage not exceeding 1,000 V:
200 For use in radio equipment 5
300 For use in electric fans 15
85.38 Parts suitable for use solely or principally with the apparatus of heading
85.35, 85.36 or 85.37
8538 10 - Boards, panels, consoles, desks, cabinets and other bases for the goods of
12/29
APPENDIX A
ELIMINATION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
heading 85.37, not equipped with their apparatus:
100 For use in radio equipment 5
900 Other 15
8538 90 - Other:
For starters for electric motors:
110 not exceeding 1.5 kW 5
190 other 5
200 For cartridge fuses 5
300 For domestic use, for a current of less than 16 amps 5
400 For use in radio equipment 5
500 For use in electric fans 15
600 For earth leakage circuit breaker 5
900 Other 5
85.45 Carbon electrodes, carbon brushes, lamp carbons, battery carbons and
other articles of graphite or other carbon, with or without metal, of a kind
used for electrical purposes
8545 20 000 - Brushes 30
85.47 Insulating fittings for electrical machines, appliances or equipment,
being fittings wholly of insulating material apart from any minor
components of metal (for example, threaded sockets) incorporated
during moulding solely for purposes of assembly, other than insulators
of heading 85.46; electrical conduit tubing and joints therefor, of base
metal lined with insulating material
8547 90 - Other:
100 Electrical conduit tubing and joints therefor, of base metal
lined with insulating material
20
13/29
APPENDIX B
REDUCTION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
Proposed
Rate
(%)
03.07
Molluscs, whether in shell or not, live, fresh, chilled, frozen,
dried, salted or in brine; aquatic invertebrates other than
crustaceans and molluscs, live, fresh, chilled, frozen, dried,
salted or in brine; flours, meals and pellets of aquatic
invertebrates other than crustaceans, fit for human
consumption
- Octopus (Octopus spp.):
0307 51 000 - - Live, fresh or chilled 20 10
0307 59 - - Other:
200 Dried, salted or in brine 20 10
07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled
0708 20 - Beans (Vigna spp., Phaseolus spp.):
900 Other 10 5
08.09 Apricots, cherries, peaches (including nectarines), plums and
sloes, fresh
0809 40 - Plums and sloes:
200 Sloes 10 5
09.02 Tea, whether or not flavoured
0902 30 000 - Black tea (fermented) and partly fermented tea, in immediate
packings of a content not exceeding 3 kg 11 5
0902 40 000 - Other black tea (fermented) and other partly fermented tea 11 5
17.02 Other sugars, including chemically pure lactose, maltose,
glucose and fructose, in solid form; sugar syrups not containing
added flavouring or colouring matter; artificial honey, whether
or not mixed with natural honey; caramel
1702 30 - Glucose and glucose syrup, not containing fructose or containing in
the dry state less than 20 % by weight of fructose:
200 Glucose syrup 15 10
1702 60 - Other fructose and fructose syrup, containing in the dry state more
than 50 % by weight of fructose, excluding invert sugar:
200 Fructose syrup 15 10
18.03 Cocoa paste, whether or not defatted
1803 10 000 - Not defatted 25 10
1803 20 000 - Wholly or partly defatted 19 10
18.06 Chocolate and other food preparations containing cocoa
1806 10 000 - Cocoa powder, containing added sugar or other sweetening matter 19 10
21.01 Extracts, essences and concentrates, of coffee, tea or maté and
preparations with a basis of these products or with a basis of
coffee, tea or maté; roasted chicory and other roasted coffee
substitutes, and extracts, essences and concentrates thereof
- Extracts, essences and concentrates, of coffee, and preparations
with a basis of these extracts, essences or concentrates or with a
basis of coffee:
2101 12 - - Preparation with a basis of extracts, essences or concentrates or
with a basis of coffee:
100 "Coffee pastes" consisting of mixtures of ground roasted coffee
with vegetable fats and sometimes other ingredients 20 10
14/29
APPENDIX B
REDUCTION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
Proposed
Rate
(%)
2101 20 - Extracts, essences and concentrates, of tea or maté, and
preparations with a basis of these extracts, essences or
concentrates or with a basis of tea or maté:
100 Tea preparations consisting of a mixture of tea, milk powder and
sugar 20 10
21.03 Sauces and preparations therefor; mixed condiments and mixed
seasonings; mustard flour and meal and prepared mustard
2103 20 000 - Tomato ketchup and other tomato sauces 15 10
2103 90 - Other:
100 Sauces other than those of heading 2103.10 000 and 2103.20
000 15 10
25.22 Quicklime, slake lime and hydraulic lime, other than calcium
oxide and hydroxide of heading 28.25
2522 10 000 - Quicklime 25 10
2522 20 000 - Slaked lime 25 10
2522 30 000 - Hydraulic lime 25 10
29.22 Oxygen-function amino-compounds
- Amino-acids, other than those containing more than one kind of
oxygen function; and their esters; salts thereof:
2922 42 - - Glutamic acid and its salts:
100 Glutamic acid 30 15
200 Monosodium glutamate 30 15
39.01 Polymers of ethylene, in primary forms
3901 10 000 - Polyethylene having a specific gravity of less than 0.94 25 20
3901 20 000 - Polyethylene having a specific gravity of 0.94 or more 25 20
39.02 Polymers of propylene or of other olefins, in primary forms
3902 10 - Polypropylene:
300 Resins 25 20
3902 30 000 - Propylene copolymers 25 20
39.03 Polymers of styrene, in primary forms
- Polystyrene:
3903 19 - - Other:
Other:
910 general purpose 15 10
920 high impact polystyrene 15 10
39.04 Polymers of vinyl chloride or of other halogenated olefins, in
primary forms
3904 10 000 - Poly (vinyl chloride), not mixed with any other substances 15 10
- Other poly (vinyl chloride)
3904 21 000 - - Non-plasticised 15 10
3904 22 - - Plasticised:
900 Other 15 10
15/29
APPENDIX B
REDUCTION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
Proposed
Rate
(%)
39.07 Polyacetals, other polyethers and epoxide resins, in primary
forms; polycarbonates, alkyd resins, polyallyl esters and other
polyesters, in primary forms
3907 70 000 - Poly (lactic acid) 10 5
39.16 Monofilament of which any cross-sectional dimension exceeds
1 mm, rods, sticks and profile shapes, whether or not surfaceworked
but not otherwise worked, of plastics
3916 10 000 - Of polymers of ethylene 25 20
3916 90 - Of other plastics:
100 Of other addition polymerisation products 25 20
Of condensation or rearrangement polymerization products:
290 other 25 20
39.17 Tubes, pipes and hoses, and fittings therefor (for example,
joints, elbows, flanges), of plastics
- Tubes, pipers and hoses, rigid:
3917 21 000 - - Of polymers of ethylene 25 20
3917 22 000 - - Of polymers of propylene 25 20
3917 39 - - Other:
300 Of cellulose nitrate, cellulose acetates and other chemical
derivatives of cellulose, plasticised 25 20
39.18 Floor coverings of plastics, whether or not self-adhesive, in rolls
or in the form of tiles; wall or ceiling coverings of plastics, as
defined in Note 9 to this Chapter
3918 10 - Of polymers of vinyl chloride:
100 Floor covering other than in the form of tiles 30 20
900 Other 30 20
3918 90 - Of other plastics:
100 Of copolymers of vinyl chloride and vinyl acetate 30 20
200 Of other addition polymerisation products 30 20
300 Of condensation or rearrangement polymerisation products 30 20
400 Of cellulose nitrate, cellulose acetate or other chemical
derivatives of cellulose, plasticised 30 20
39.19 Self-adhesive plates, sheets, film, foil, tape, strip and other flat
shapes, of plastics, whether or not in rolls
3919 10 - In rolls of a width not exceeding 20 cm:
Other:
of addition polymerisation products:
911 of polypropylene 30 20
930 of cellulose nitrate, cellulose acetate or other chemical
derivatives of cellulose, plasticised 30 20
3919 90 - Other:
Self-adhesive tape:
190 other 30 20
Other:
of addition polymerisation products:
911 of polypropylene 30 20
16/29
APPENDIX B
REDUCTION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
Proposed
Rate
(%)
39.20 Other plates, sheets, film, foil and strip, of plastics, non-cellular
and not reinforced, laminated, supported or similarly combined
with other materials
3920 10 - Of polymers of ethylene:
Plates and sheets:
120 tiles 30 20
190 other 25 20
900 Other 25 20
3920 20 - Of polymers of propylene:
100 Plates and sheets 30 20
200 Biaxially oriented polypropylene (BOPP) / Oriented polypropylene
(OPP) film 30 20
900 Other 25 20
3920 30 - Of polymers of styrene:
Plates and sheets:
120 tiles 30 20
900 Other 25 20
- Of polymers of vinyl chloride:
3920 43 - - Containing by weight not less than 6% of plasticisers:
Plates and sheets:
110 tiles 30 20
190 other 25 20
900 Other 25 20
3920 49 000 - - Other 30 20
- Of acrylic polymers:
3920 51 - - Of poly (methyl methacrylate):
Plates and sheets:
120 tiles 30 20
3920 59 - - Other:
Plates and sheets:
120 tiles 30 20
- Of polycarbonates, alkyd resins, polyallyl esters or other polyester:
3920 61 - - Of polycarbonates:
Plates and sheets:
210 tiles 30 20
3920 62 - - Of poly (ethylene terephthalate):
Plates and sheets:
210 tiles 30 20
290 other 25 20
3920 63 - - Of unsaturated polyesters:
Plates and sheets:
210 tiles 30 20
290 other 25 20
3920 69 - - Of other polyesters:
Plates and sheets:
210 tiles 30 20
290 other 25 20
900 Other 25 20
- Of cellulose or its chemical derivatives:
3920 71 - - Of regenerated cellulose:
Sheets:
110 printed 30 20
3920 73 000 - - Of cellulose acetate 25 20
17/29
APPENDIX B
REDUCTION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
Proposed
Rate
(%)
3920 79 - - Of other cellulose derivatives:
Plates and sheets:
210 non rigid products 30 20
290 other 25 20
Other :
990 other 25 20
- Of other plastics:
3920 91 - - Of poly (vinyl butyral):
Plates and sheets:
120 tiles 30 20
3920 92 - - Of polyamides:
Plates and sheets:
110 tiles 30 20
3920 93 - - Of amino-resins:
Plates and sheets:
110 tiles 30 20
3920 94 - - Of phenolic resins:
Plates and sheets:
110 tiles 30 20
39.21 Other plates, sheets, film, foil and strip of plastics
- Cellular:
3921 11 - - Of polymers of styrene:
100 Plates and sheets 30 20
200 Film 30 20
Other:
990 other 30 20
3921 12 000 - - Of polymers of vinyl chloride 30 20
3921 13 - - Of polyurethanes:
100 Plates and sheets 30 20
3921 14 - - Of regenerated cellulose:
200 Film 30 20
Other:
920 non rigid blocks 30 20
990 other 30 20
3921 19 - - Of other plastics:
Of other addition polymerisation products:
of polypropylene:
103 plates and sheets 30 20
104 film 30 20
other:
105 non rigid blocks 30 20
109 other 30 20
other:
120 plates and sheets 30 20
130 film 30 20
other:
191 non rigid blocks 30 20
Of other condensation or rearrangement polymerisation
products:
290 other 30 20
Of other cellulose or its chemical derivatives:
plates and sheets:
319 other 30 20
320 film 30 20
18/29
APPENDIX B
REDUCTION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
Proposed
Rate
(%)
390 other 30 20
3921 90 - Other:
100 Of other addition polymerisation products 30 20
Of other condensation or rearrangement polymerisation
products:
210 plates and sheets 30 20
300 Of regenerated cellulose 30 20
400 Of other cellulose or its chemical derivatives 30 20
39.22 Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans,
seats and covers, flushing cisterns and similar sanitary ware, of
plastics
3922 90 - Other:
Flushing cisterns:
190 other 25 20
39.23 Articles for the conveyance or packing of goods, of plastics;
stoppers, lids, caps and other closures, of plastics
3923 10 000 - Boxes, cases, crates and similar articles 30 20
- Sacks and bags (including cones):
3923 21 000 - - Of polymers of ethylene 30 20
3923 29 000 - - Of other plastics 30 20
3923 30 000 - Carboys, bottles, flasks and similar articles 30 20
3923 40 - Spools, cops, bobbins and similar supports:
900 Other 30 20
3923 50 000 - Stoppers, lids, caps and other closures 30 20
3923 90 000 - Other 30 20
39.25 Builders' ware or plastics, not elsewhere specified or included
3925 10 000 - Reservoirs, tanks, vats and similar containers, of a capacity
exceeding 300 litre
30 20
3925 20 000 - Doors, windows and their frames and thresholds for doors 30 20
3925 30 000 - Shutters, blinds (including Venetian blinds) and similar articles and
parts thereof 25 20
3925 90 000 - Other 30 20
39.26 Other articles of plastics and articles of other materials of
heading 39.01 to 39.14
3926 40 - Statuettes and other ornamental articles:
900 Other 30 20
3926 90 - Other:
Other:
990 other 30 20
40.14 Hygienic or pharmaceutical articles (including teats), of
vulcanized rubber other than hard rubber, with or without
fittings of hard rubber
4014 90 - Other:
100 Teats and soothers 22.5 15
19/29
APPENDIX B
REDUCTION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
Proposed
Rate
(%)
42.02 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases,
school satchels, spectacle cases, binocular cases, camera
cases, musical instrument cases, gun cases, holsters and
similar containers; travelling-bags, insulated food or beverages
bags, toilet bags, rucksacks, handbags, shopping-bags, wallets,
purses, map-cases, cigarette-cases, tobacco-pouches, tool
bags, sports bags, bottle-cases, jewellery boxes, powderboxes,
cutlery cases and similar containers, of leather or of
composition leather, of sheeting of plastic, of textile materials,
of vulcanised fibre or of paperboard, or wholly or mainly
covered with such materials, or with paper
- Handbags, whether or not with shoulder strap, including those
without handle:
4202 29 000 - - Other 25 20
- Articles of a kind normally carried in the pocket or handbag:
4202 32 000 - - With outer surface of plastic sheeting or of textile materials 25 20
- Other:
4202 92 - - With outer surface of plastic sheeting or of textile materials:
900 Other 25 20
44.21 Other articles of wood
4421 90 - Other:
200 Candy-sticks, ice-cream sticks and ice-cream spoons 20 10
56.01 Wadding of textile materials and articles thereof; textile fibres,
not exceeding 5 mm in length (flock), textile dust and mill neps
5601 10 - Sanitary towels and tampons, napkins and napkin liners for babies
and similar sanitary articles, of wadding:
100 Sanitary towels 30 20
56.02 Felt, whether or not impregnated, coated, covered or laminated
5602 90 - Other:
100 In the piece 25 20
900 Other 25 20
57.01 Carpets and other textile floor coverings, knotted, whether or
not made up
5701 10 - Of wool or fine animal hair:
900 Other 25 20
5701 90 - Of other textile materials:
Other:
990 other 25 20
57.02 Carpets and other textile floor coverings, woven, not tufted or
flocked, whether or not made up, including "Kelem",
"Schumacks" , "Karamanie" and similiar hand-woven rugs
5702 10 000 - "Kelem", "Schumacks", "Karamanie" and similiar hand- woven rugs 25 20
- Other, of pile construction, not made up:
5702 31 000 - - Of wool or fine animal hair 25 20
5702 32 000 - - Of man-made textile materials 25 20
5702 39 - - Of other textile materials:
900 Other 25 20
20/29
APPENDIX B
REDUCTION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
Proposed
Rate
(%)
- Other, of pile construction, made up:
5702 41 - - Of wool or fine animal hair:
900 Other 25 20
5702 42 - - Of man-made textile materials:
900 Other 25 20
5702 49 - - Of other textile materials:
Other:
990 other 25 20
5702 50 - Other, not of pile construction, made up:
900 Other 25 20
- Other, not of pile construction, made up:
5702 91 - - Of wool or fine animal hair:
900 Other 25 20
5702 92 - - Of man-made textile materials:
900 Other 25 20
5702 99 - - Of other textile materials:
Other:
990 other 25 20
57.03 Carpets and other textile floor coverings, tufted, whether or not
made up
5703 10 - Of wool or fine animal hair:
900 Other 25 20
5703 20 - Of nylon or other polyamides:
900 Other 25 20
5703 30 - Of other man-made textile materials:
900 Other 25 20
5703 90 - Of other textile materials:
Other:
990 other 25 20
5705 00 Other carpets and other textile floor coverings, whether or not
made up
900 Other 25 20
58.07 Labels, badges and similar articles of textile materials, in the
piece, in strips or cut to shape or size, not embroidered
5807 90 000 - Other 25 20
59.03 Textile fabrics impregnated, coated, covered or laminated with
plastics, other than those of heading 59.02
5903 10 000 - With poly(vinyl chloride) 30 20
5903 20 000 - With polyurethane 30 20
5903 90 000 - Other 30 20
63.01 Blankets and traveling rugs
6301 40 000 - Blankets (other than electric blankets) and traveling rugs, of
synthetic fibres 30 20
6301 90 000 - Other blankets and traveling rugs 30 20
21/29
APPENDIX B
REDUCTION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
Proposed
Rate
(%)
67.02 Artificial flowers, foliage and fruit and parts thereof; articles
made of artificial flowers, foliage or fruit
6702 10 000 - Of plastics 25 20
6702 90 - Of other materials:
200 Of textile materials 25 10
67.04 Wigs, false beards, eyebrows and eyelashes, switches and the
like, of human or animal hair or of textile materials; articles of
human hair not elsewhere specified or included
- Of synthetic textile materials:
6704 11 000 - - Complete wigs 25 10
6704 19 000 - - Other 25 10
6704 20 000 - Of human hair 25 10
6704 90 000 - Of other materials 25 10
70.03 Cast glass and rolled glass, in sheets or profiles, whether or not
having an absorbent, reflecting or non-reflecting layer, but not
otherwise worked
- Non-wired sheets:
7003 12 - - Coloured throughout the mass (body tinted), opacified, flashed or
having an absorbent, reflecting or non-reflecting layer:
Other:
910 in square or rectangular shape (including those with 1 or 2 or 3
or 4 corners cut) 60 30
7003 19 - - Other:
Other:
910 in square or rectangular shape (including those with 1 or 2 or 3
or 4 corners cut) 60 30
7003 20 - Wired sheets:
100 in square or rectangular shape (including those with 1 or 2 or 3
or 4 corners cut) 60 30
7003 30 - Profiles:
100 in square or rectangular shape (including those with 1 or 2 or 3
or 4 corners cut) 60 30
70.04 Drawn glass and blown glass, in sheets, whether or not having
an absorbent, reflecting or non-reflecting layer, but not
otherwise worked
7004 20 - Glass, coloured throughout the mass (body tinted), opacified,
flashed or having an absorbent or reflecting layer:
Other:
910 in square or rectangular shape (including those with 1 or 2 or 3
or 4 corners cut) 60 30
7004 90 - Other glass:
Other:
910 in square or rectangular shape (including those with 1 or 2 or 3
or 4 corners cut) 60 30
22/29
APPENDIX B
REDUCTION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
Proposed
Rate
(%)
70.05 Float glass and surface ground or polished glass, in sheets,
whether or not having an absorbent, reflecting or non-reflecting
layer, but not otherwise worked
7005 10 - Non-wired glass, having an absorbent, reflecting or non-reflecting
layer:
Other:
910 in square or rectangular shape (including those with 1 or 2 or 3
or 4 corners cut) 60 30
- Other non-wired glass:
7005 21 - - Coloured throughout the mass (body tinted), opacified, flashed or
merely surface ground:
Other:
910 in square or rectangular shape (including those with 1 or 2 or 3
or 4 corners cut) 60 30
7005 29 - - Other:
Other:
910 in square or rectangular shape (including those with 1 or 2 or
3 or 4 corners cut) 60 30
7005 30 - Wired glass:
100 In square or rectangular shape (including those with 1 or 2 or 3
or 4 corners cut) 60 30
70.08 00 000 Multiple-walled insulating units of glass 50 30
70.10 Carboys, bottles, flasks, jars, pots, phials, ampoules and other
containers, of glass, of a kind used for the conveyance or
packing of goods; preserving jars of glass; stoppers, lids and
other closures, of glass
7010 90 - Other:
Preserving jars of glass:
120 exceeding 0.33 litre but not exceeding 1 litre 60 30
130 exceeding 0.15 litre but not exceeding 0.33 litre 60 30
84.26 Ships’ derricks; cranes, including cable cranes; mobile lifting
frame, straddle carriers and works trucks fitted with a crane
- Overhead traveling cranes, transporter cranes, gantry cranes,
bridge cranes, mobile lifting frame and straddle carrier:
8426 19 - -Other:
200 Gantry cranes 20 5
84.80 Moulding boxes for metal foundry; mould bases; moulding
patterns; moulds for metal (other than ingot moulds), metal
carbides, glass, mineral materials, rubber or plastics
8480 30 - Moulding patterns:
100 Of plastics 25 5
200 Of wood 20 5
300 Of aluminium 20 5
85.07 Electric accumulators, including separators therefor, whether or
not rectangular (including square)
8507 10 - Lead-acid, of a kind used for starting piston engines:
Other:
6 volts and 12 volts accumulators:
912 of a height (excluding terminals and handles) over 13 cm but not
more than 23 cm 25 20
8507 20 - Other lead-acid accumulators:
23/29
APPENDIX B
REDUCTION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
Proposed
Rate
(%)
Other:
6 volts and 12 volts accumulators:
911 of a height (excluding terminals and handles) not more than 13cm 25 20
85.08 Vacuum cleaners
- With self-contained electric motor:
8508 11 000 - - Of power not exceeding 1,500 W and having a dust bag or
other receptacle capacity not exceeding 20 litre 30 20
8508 19 000 - - Other 30 20
85.09 Electro-mechanical domestic appliances, with self-contained
electric motor, other than vacuum cleaners of heading 85.08
8509 40 000 - Food grinders and mixers; fruit or vegetable juice extractors 30 20
8509 80 - Other appliances:
100 Floor polishers 25 20
900 Other 30 20
85.11 Electrical ignition or starting equipment of a kind used for
spark-ignition of compression-ignition internal combustion
engines (for example, ignition magnetos, magneto-dynamos,
ignition coils, sparking plugs and glow plugs, starter motors);
generators (for example, dynamos, alternators) and cut-outs of a
kind used in conjunction with such engines
8511 10 000 - Sparking plugs 20 10
85.16 Electric instantaneous or storage water heaters and immersion
heaters; electric space heating apparatus and soil heating
apparatus; electro-thermic hair-dressing apparatus (for
example, hair dryers, hair curlers, curling tong heaters) and
hand dryers; electric smoothing irons; other electro-thermic
appliances of a kind used for domestic purposes; electric
heating resistors, other than those of heading 85.45
8516 10 - Electric instantaneous or storage water heaters and immersion
heaters:
100 Instantenous or storage water heaters 30 20
8516 40 000 - Electric smoothing irons 25 20
8516 50 000 - Microwave ovens 30 20
8516 60 - Other ovens; cookers, cooking plates, boiling rings, grillers and
roasters:
100 Rice Cookers 30 20
200 Ovens 30 20
900 Other 30 20
- Other electro-thermic appliances:
8516 79 - - Other:
100 Electric kettles 30 20
900 Other 25 20
85.39 Electric filament or discharge lamps, including sealed beam
24/29
APPENDIX B
REDUCTION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
Proposed
Rate
(%)
lamp units and ultra-violet or infra-red lamps; arc-lamps
- Other filaments lamps, excluding ultra-violet or infra-red lamps:
8539 22 - - Other, of a power not exceeding 200 W and for a voltage of
exceeding 100 V:
For use in decorative illumination:
110 not over 60 watts 30 15
190 other 30 15
200 For use in domestic lighting 30 15
- Discharge lamps, other than ultra-violet lamps:
8539 31 000 - - Fluorescent, hot cathode 30 15
- Ultra-violet or infra-red lamps; arc-lamps:
8539 41 000 - - Arc-lamps 15 5
96.07 Slide fasteners and parts thereof
- Slide fasteners:
9607 11 000 - - Fitted with chain scoops of base metal 12 5
9607 19 000 - - Other 12 5
9607 20 - Parts:
100 Slide fastener chain, complete 12 5
200 Slide fastener chain, single 12 5
900 Other 12 5
96.15 Combs, hair-slides and the like; hairpins, curling pins, curling
grips, hair-curlers and the like, other than those of heading
85.16, and parts thereof
- Combs, hair-slides and the like:
9615 11 - - Of hard rubber or plastics:
100 Of plastics 25 20
9615 90 - Other:
100 Of plastics 25 20
97.01 Paintings, drawings and pastels, executed entirely by hand,
other than drawings of heading 49.06 and other than handpainted
or hand-decorated manufactured articles; collages and
similar decorative plaques
9701 90 - Other:
200 Of textile material 30 5
25/29
APPENDIX C
EXEMPTION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
03.05 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or
during the smoking process; flours, meals and pellets of fish, fit for human
consumption
0305 20 - Livers and roes of fish, dried, smoked, salted or in brine:
Of salmon:
220 dried, salted or in brine 7
- Smoked fish, including fillets:
0305 42 000 - - Herrings (Clupea harengus, Clupea pallasii) 7
- Fish, salted but not dried or smoked and fish in brine:
0305 61 000 - - Herrings (Clupea harengus, Clupea pallasii) 7
0305 62 000 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 7
0305 69 - - Other:
100 Fishmaws 7
03.06 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or
in brine, crustaceans, in shell, cooked by steaming or by boiling in water,
whether or not chilled, frozen, dried, salted or in brine; flours, meals and
pellets of crustacean, fit for human consumption
- Not frozen:
0306 24 - - Crabs:
100 In airtight containers 8
1601 .00 Sausages and similar products, of meat, meat offal or blood; food preparations
based on these products
100 In airtight containers 15
900 Other 10
16.02 Other prepared or preserved meat, meat offal or blood
1602 10 - Homogenised preparations:
In airtight containers:
120 pork 15
- Of swine:
1602 41 - - Hams and cuts thereof:
In airtight containers:
190 other 10
1602 42 - - Shoulders and cuts thereof:
In airtight containers:
190 other 10
1602 49 - - Other, including mixtures:
In airtight containers:
190 other 10
1602 90 - Other, including preparations of blood of any animal:
In airtight containers:
200 Preparations of blood 15
1603 .00 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic
invertebrates
100 Extracts and juices of meat or fish extracts 20
19.02 Pasta, whether or not cooked or stuffed (with meat or other substances) or
otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi,
ravioli, cannelloni; couscous, whether or not prepared
- Uncooked pasta, not stuffed or otherwise prepared:
1902 11 - - Containing eggs:
100 Noodles 5
26/29
APPENDIX C
EXEMPTION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
900 Other 5
1902 19 - - Other:
100 Noodles 5
900 Other 6
1902 20 - Stuffed pasta, whether or not cooked or otherwise prepared:
200 Stuffed with fish 8
300 Stuffed with crustaceans or molluscs 8
900 Other 6
1902 30 - Other pasta:
100 Noodles 8
Rice vermicelli:
210 instant (packed with seasoning) 8
290 other 5
300 Transparent vermicelli (suun) 6
19.05 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not
containing cocoa; communion wafers, empty cachets of a kind suitable for
pharmaceutical use, sealing wafers, rice paper and similar products
- Sweet biscuits; waffles and wafers:
1905 31 000 - - Sweet biscuits 6
1905 32 000 - - Waffles and wafers 6
1905 40 - Rusks, toasted bread and similar toasted products:
900 Other 6
1905 90 - Other:
100 Unsweetened biscuits 6
20.05 Other vegetables prepared or preserved otherwise than by vinegar or acetic
acid, not frozen, other than products of heading 20.06
2005 10 - Homogenised vegetables:
Other:
910 in airtight containers 8
2005 20 - Potatoes:
Other:
910 in airtight containers 8
- Beans (Vigna spp., Phaseolus spp.):
2005 59 - - Other:
Other:
910 in airtight containers 8
2005 80 - Sweet corn (Zea mays var, saccharata):
100 In airtight containers 8
900 Other 8
- Other vegetables and mixtures of vegetables:
2005 99 - - Other:
Other:
910 in airtight container 8
20.08 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved,
whether or not containing added sugar or other sweetening matter or spirit, not
elsewhere specified or included
2008 20 - Pineapples:
100 Cooked otherwise than by steaming or boiling in water, frozen 10
Other:
910 in airtight containers 10
990 other 10
- Other, including mixtures other than those of subheading 2008.19:
2008 91 000 - - Palm hearts 8
27/29
APPENDIX C
EXEMPTION OF IMPORT DUTY
Tariff Code Description
Current
Rate
(%)
20.09 Fruit juices (including grape must) and vegetable juices, unfermented and not
containing added spirit, whether or not containing added sugar or other
sweetening matter
- Pineapple juice:
2009 41 000 - - Of a Brix value not exceeding 20 20
2009 49 000 - - Other 20
2009 80 - Juice of any other single fruit or vegetable:
Other:
ready for immediate consumption:
911 guava juice 6
919 other 6
990 other 6
2009 90 - Mixtures of juices:
Other:
910 ready for immediate consumption 10
990 other 5
21.01 Extracts, essences and concentrates, of coffee, tea or maté and preparations
with a basis of these products or with a basis of coffee, tea or maté; roasted
chicory and other roasted coffee substitutes, and extracts, essences and
concentrates thereof
- Extracts, essences and concentrates, of coffee, and preparations with a basis of
these extracts, essences or concentrates or with a basis of coffee:
2101 11 000 - - Extracts, essences and concentrates 5
2101 12 - - Preparation with a basis of extracts, essences or concentrates or with a basis of
coffee:
900 Other 5
21.02 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not
including vaccines of heading 30.02); prepared baking powders
2102 10 000 - Active yeasts 15
21.04 Soups and broths and preparations therefor; homogenized composite food
preparations
2104 10 - Soups and broths and preparations therefor:
900 Other 20
2104 20 - Homogenised composite food preparations:
900 Other 20
21.06 Food preparations not elsewhere specified or included
2106 10 000 - Protein concentrates and textured protein substances 15
2106 90 - Other:
300 Autolysed yeast preparations 20
500 Preparations for the manufacture of lemonade or other beverages 15
600 Preparations used for making jellies 15
Other:
990 other 15
28/29
APPENDIX D
ELIMINATION OF IMPORT LICENSE
Tariff Code Description
84.26
Ships’ derricks; cranes, including cable cranes; mobile lifting frame, straddle
carriers and works trucks fitted with a crane
- Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile
lifting frames and straddle carriers:
8426 19 - - Other:
200 Gantry cranes
900 Other
84.29 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical
shovels, excavators, shovel loaders, tamping machines and road rollers
- Bulldozers and angledozers:
8429 11 000 - - Track laying
8429 19 000 - - Other
8429 20 000 - Graders and levellers
8429 40 - Tamping machines and road rollers:
Road rollers:
110 vibratory
190 other
- Mechanical shovels, excavators and shovel loaders:
8429 51 000 - - Front-end shovel loaders
29/29

Nilai Desa Cempaka single storey terrace for rent

2008-10-05T21:56:00.000-07:00

One unit of single storey house for rent in Nilai Desa Cempaka, Negeri Sembilan.
Near to shop lot.
Nearby facilities : Nilai Inti College, Airport.
Available from Nov 2008.
Rental per month = RM450.
Please call 0123388195, Mr Ee for more information.

Cadence skill code - geGetSelSet()

2008-10-02T19:18:00.000-07:00

geGetSelSet
geGetSelSet(
[ w_windowId ]
[ d_cellViewId ]
)
=> l_selectedSet / nil

Description
Returns a list of the currently selected objects in a window or cellview.
If nothing is specified, the edit cellview of the current window is used. If a window is specified,
its edit cellview is used.

Arguments
w_windowId -Window ID of the window to use.
d_cellViewId -The cellview ID.

Value Returned
l_selectedSet A list of the selected objects.
nil The function failed.

Example
geGetSelSet()
Returns a list of selected objects in the edit cellview of the current window.

Dental surgery clinic in Melaka

2008-09-25T23:48:00.000-07:00

Regent Dental Surgery in Taman Melaka Baru.
Please refer to map below for direction.
It is located about 15 mins drive from Malacca town.
Please call to make appointment:

Regent Dental Surgery
06-3191300

Singapore F1 circuit map

2008-09-01T18:29:00.000-07:00

The best viewing places are War Memorial park and Esplanade, can see both directions.

the girl in the Beijing Olympic Opening Ceremony

2008-08-28T18:19:00.001-07:00

The lip-synced girl who sang in the Beijing Olympic Opening Ceremony. Now very potential in $$$ making; few movie directors in Hollywood looking for her. Heard they are willing to pay this little girl by the million. Her parents are good looking too.

马来西亚 2009年財政預算案的預測重點

2008-08-28T17:57:00.000-07:00

2009年財政預算案的預測重點：
●個人所得稅或調低1至2%●或調高免稅額或回扣額，讓月入3000至5000令吉的納稅人受惠
●可能調高“罪惡稅”，尤其是賭場博彩稅
●著重沙巴與砂拉越郊外地區的基建、水供與排污設備
●改善公共交通
●僱員公積金繳納率從現有11%調低至9%，為期1年，以提高人民可支配收入（最近兩次調整是在2001年4月至2002年3月，與2003年6月至2004年5月）
●單親母親會受益
●提高公務員生活津貼
●增加統制品
●房屋印花稅可望再降低或取消
●建築稅務回扣
●首次購屋獎掖計劃及降低利息等
●更多吸引外資流入的優惠措施

Star Online Budget survey reveals wish list

2008-08-25T17:12:00.000-07:00

Malaysia goverment has soundproof head. Do you think they will response to this survey? They will read and forget about it, and do whatever they want.

Star Online Budget survey reveals wish list

KUALA LUMPUR: Tax relief is the number one wish of most Malaysians to help them meet the increasing cost of living, ahead of Budget 2009.

A majority of the people who joined the on-going Star Online budget survey ranked tax relief for taxpayers, spouses and children as top on their wish list for the much-awaited Budget.

Up till 5pm yesterday, 119 out of 258 people (or 46%) ranked this as their number one priority.

The poll on what readers want most for Budget 2009 asks readers to rank nine items based on their priority. It continues until the Budget announcement by the Prime Minister on Aug 29.

Second on the wish list was raising the ceiling for tax rebates for insurance and the Employee’s Provident Fund contribution to above RM6,000. A total of 26 people or 10.1% picked this as their top priority.

And almost as many – 25 people – hoped that private sector workers would also be given Cola or Cost of Living Allowance.

This number of people ranked Cola that is presently enjoyed by civil servants to help them cope with rising cost of living as their main concern.

The fourth most popular wish was free education up to the first degree in local universities. Twenty-three people voted for this.

In view of the general dissatisfaction with the public transport system, it is not surprising that number five on the list was more incentives to the public transportation industry to encourage more efficient and better service. A total of 19 people or 7% ranked this as their priority.

At number six was income tax relief on interest expense incurred on housing loans not exceeding RM250,000 for owner-occupied homes.

While smokers and drinkers will not be happy to pay more for their “sins”, at number seven in the survey was increase in “sin taxes”.

The least indicated Budget wishes were abolition or reduction of taxes on exercise and sports equipment and increase in the welfare allowance for the hardcore poor.

Detail map of Taipei North Scenic area.

2008-08-24T19:01:00.002-07:00

This is a map showing some of the interesting places around North Taipei. Some of the must go area are Bitou Cape, Jiaosi and KeeLung Harbor

峇东埔补选

2008-08-24T19:01:00.001-07:00

峇东埔补选，两方都倾尽全力出击。其实，两方对阵，各出奇招，各耍法宝，本来是没什么说的，只是执政党表现得过分造假，下流的攻击，极端的渲染种族主义色彩，却是使人无法忍受。

安华的鸡奸案件，十年前的已被推翻，十年后的，只有11%的人相信。此案充满了疑点，医生证明“赛夫是完璧的证明书”，已在民间清楚呈现，医院也已承认是相似，我们老百姓认为，只要说明赛夫是完壁，就没有安华鸡奸案的存在。为什么还要抽取脱氧核糖核酸（DNA）？还要逮捕、拘留？我国司法公正何在？司法由谁操控不是早已昭然若揭吗？

此一事件，已到如此明朗清楚地步，为什么执政党还要以此事做为补选焦点宣传内容？而且，整个运作太造假，各号人物重复叫嚣，要安华去回教堂宣誓，这难道不是造假、放烟雾弹，混淆视听？然而，一、到回教堂去宣誓，和司法查案无关，而且十年前的安华鸡奸案已经判断指控无效；二，“许多宗教学者及回教领袖已相当明确指出，回教根本没有向《可兰经》宣誓的规矩。难道这些个各号人物不知道此一既存事实吗？

因此，这样的造假的宣传内容和手段，选民越看越恶心，越是觉得执政党不可信，越是不愿把手中一票投给他们。

再说，反贪污局从未见过真正去打击老百姓早已深恶痛绝的大贪污犯。大鳄不动，因那是上头不给动，而下面“反贪污官员“不能动也不敢动，所以只能动些小鱼、小虾，或那些不与当局合作者。就是这些被提控的小鱼、小虾，也往往在司法殿堂上，几个回合的隐瞒，欺骗，耍耍手段之后，就无声无息的闭幕了。老百性看到这些演出，不是嗤之以鼻，就是握紧拳头，想把这不平的世界给砸掉。

之前，某个警查局，仓库里置放的缴来的巨额毒品不见了。看到新闻的当儿，我心想，到底这出戏，警方和贪方会怎么演出呢？果然三畚基两锄头，连番运作之后，结果，毒品变成盐。这场演出，拙劣的，莫明其妙的落幕了。一切相安无事。还有什么移民局，什么旅游局的等，大概也是八九不离十吧！

也许是舞台一直置放在执政党这边，看头不大吧。大选前夕，来个急转弯，把舞台放到在野党处。这出戏的巨变，相信吓着了些人，我也被轻微吓到。但是，却是非常不相信，和非常不愿意相信，把个新闻非常详细的读一读，原来是对一个一亿多虚构的房屋计划的马币五千元和一万五千元的贪污。

五千元或一万五千元，在贿赂上是个什么概念呢？我相信是充斥着我们这个国度行政各个部门。为什么要大事抄做这样的话题？更糟的是，在野党出来澄清，原来这项指控根本没有事实根据。明明白白的摆在选民面前的是：反贪局是被某方面操控的一把刀，根本没有独立性。这出戏应该是帮了他的补选大忙吧。

这场补选最最让人不肖，让人痛之、恶之的是，执政党大耍极端种族主义课题。前此的律师公会的改教论坛，本来是为了解决长期存在的执行法律上的问题而已，但却被有心人利用作为挑起种族课题，加以阻挠，破坏，甚至阿都拉也发言推波助澜。然而，却对那些没有申请准证的示威者放任处之（昨天的抗议分裂派系冒名会见首相的九名兴都教徒示威却被捕，警方捕人的准绳何在）。

雪州大臣卡立依布拉欣建议：玛拉工艺大学分配10%学额给非土著，更是被恶意的利用做为种族主义课题，到处反对示威，甚至威吓要大臣道歉。什至在补选传单中写道：“若安华执政，玛拉工艺大学将是10%土著生，90%非土著生！”这种极端种族主义的课题，用意不是明明在分裂马来西亚国民吗？这种选传方式，难道还想赢取非土著的选票吗？

这次竞选前夕更动用大笔款项印刷大批的，林林种种的、各式各样的、触犯律法的，违背情理的、极尽污蔑、诽谤、欺骗攻击的种族主义宣传品。国阵峇东埔的《峇东埔国选快讯》内诸多不堪入眼的宣传内容，诸如：如果民联执政，他们将会“猪化”整个国家；大篇幅描绘民主行动党是个挑战马来人和回教、支持养猪业、反对禁赌和禁酒的为回教所不容的政党，而安华则支持这个党的议程；他们甚至质问现任回教党雪州主席兼行政议员哈山阿里，是否要成为被郭素沁骑着的猪，还恶毒地形容安华要组“猪内阁”！

这种选传内容，真是下流、卑贱、无耻之极。本来不想投安华票的人，都会重新拿主意，把手中神圣的一票投到安华的票箱里，尤有什者，更要影响周遭的票，绝不可投给当朝者。

最最令人不齿的是，做了还不敢担当。当记者逮住巫统女助选员派发“影子内阁名单”，而女助选员后来还是步人巫统行动室，阿力夏却说，他什么都“不知道”！他更说，他对国阵的选举机制毫不知情！如若是这样，那选民选这样的人干什么？这只是个被利用的傀儡而已。

总之，就如某人所说的：这种策略，总是要付出代价。这种政党的形象、道德和公信力将逐渐丧失，而陪同沦陷的，则是人民与人民之间的互信，和国家未来。

MAHATHIR

2008-08-19T23:25:00.000-07:00

The person who invented this is genius! (or too free)

When Dr. Mahathir was Prime Minister of Malaysia

One lousy day in the middle of the economic crisis, PM Mahathir was feeling extremely frustrated and wondering how a neighboring country can be doing better than Malaysia .

One of his aides said, I heard that the leaders consult Feng Shui masters to ensure prosperity for the country. Dr Mahathir thought if that was the case, Malaysia Bomoh also can, and went to seek the top bomoh's advice in the country.

After reviewing the case, the bomoh told Dr M that there were 2 things that he must do :

Bomoh : Step 1. You must blame the crisis on SOROS for everything.
Dr M : But Why ?

Bomoh: Because SOROS stands for 'Speculate On Ringgit Or Stocks'. You must blame him, and look at ways to control the ringgit and stock market.

Bomoh : Step 2 - You must get rid of ANWAR.
Dr M: What! why him ?

Bomoh: Because ANWAR stands for 'A Nation Without Any Ringgit'.
Dr M: But how ? This is most difficult to do, he is popular with the people.

Bomoh : Aiyoh, you bodoh lah! Look at your name, MAHATHIR.
Make Anwar Homosexual And Then Highlight It Repeatedly

This one lagi best. The latest according to the trend.

Subject: M.A.H.A.T.H.I.R

This is a new acronymn... stands for:

Must Always Hantam Abdullah Till He Is Removed

Team leaders, Worldwide Quote Center

2008-08-17T18:38:00.000-07:00

Opening position in Xilinx Asia Pacific.
If you are interested, please send email to nuseefu@gmail.com to get contact number/email.

Team leaders, Worldwide Quote Center

Job requirements :
The ideal candidate should possess a Degree with at least 6 years of Sales office experience. Experience with distributors, EMS and customers is a plus. The individual must possess proficient computer skills in Microsoft office and systems used for customer quoting or other sales transactions, strong written and verbal communication, negotiation and presentation skills as well as effective fluency in English. In addition, the individual must be self-motivated, work with minimal instructions on day-to-day work and detailed oriented. Previous supervisory experience required, with proven leadership and team motivational skills. The work hours will depend on the geographic territory (i.e. North America, Europe, Middle-east & Africa and Asia) that the individual is assigned to.

Job responsibilities :
Perform duties described below to serve as the central point of contact for EMS Partners and Distributors :-
a ) Policies, procedures, Xilinx sales model, systems
o Conversant on all policies, processes and systems required to perform daily activities
o Knowledgeable regarding Xilinx’s Sales Model, including Reps and Distributors
b) Quote Activities
· Quote Processing
- Process all quotes for identified EMS partners
- Includes all type of quotes: Bids, Budgetary, Production
· FOX Opportunity Monitoring
- Insure correct opportunity is assigned to each quote
- Scrutinize all opportunities for duplications
- Coordinate resolution between reps with Xilinx field sales office
- Manually maintain monthly activity log
· Design Credits (DC)
- Insure DC is in place for all QC quotes (and debits)
- Advise rep of missing or incorrect Design Credits
- Manually maintain monthly log
· Insure margins adhere to current margin model
· Validate VPA pricing and proper expiration dates on quotes/DDAs
· Monitor Tolerance Review Quotes and insure justification is provided
· Other Quote Categories
- SSB Quotes
o Validate Appropriate opportunity, DC and price are included on SSB/ Reference Design quote to ensure design rep receives design credit
o Update and maintain SSB tracking sheet
- Repeat Quotes
o Below Field Authorization Level (Business Operations support)
o Review and process based on pricing level
o Prepare monthly report for Business Operations owner
· Process DDAs associated with QC quotes
c) Other activities
· Xilinx Direct Fulfillment (XDF) Activity
- Work with distributors to expire quotes and DDAs when business transitions from Distribution to Direct Fulfillment
- Monitor quoting activity to ensure direct parts are not being quoted in the Distribution channel.
· On-going Distributor Super-User training/updating of FOX features (and other Distributor and/or Rep Company staffers as needed)
· Oversee EMS sites in FOX
- Work with Reps and Distributors to eliminate redundancies where possible
- Advise EMS QC FSC of changes or updates required

Position available in Xilinx (singapore) asia pacific

2008-06-24T17:25:00.001-07:00

Senior Information System Analyst

Job Responsibilities:

You will join Xilinx’s Worldwide IT Business Application Solutions (BAS) Team based in Singapore and play a key role in the ongoing development, implementation and production support of Xilinx’s Oracle HR application. Key responsibilities will include development of business requirements, technical specifications, and configuration and customization of Oracle HR applications. You will participate in global and regional HR systems implementation projects and provide support to Xilinx HR systems users,

Job Requirements:

The ideal candidate should have a Degree in Computer Science or equivalent, with minimum 5 years’ experience in application support and development. Experience with Oracle E-Business Suite highly desired. Working knowledge of Oracle HR modules such as Core HRMS, Self Service, iRecruitment, Time & Labor, Compensation Workbench strongly preferred. Experience with Oracle Applications Framework, AME, Fast Formulas & Workflow beneficial. PL/SQL and Java a plus. Previous experience working on global projects in a multi-site environment an advantage.

Interested party, please send email to nuseefu@gmail.com for more information.

Seahorse Mattress review - Quartz series

2008-06-14T22:15:00.000-07:00

Softer side of the mattress

Providing good support

It is a Dual care mattress. 2 sides with different hardness.

I am using the softer side. Quite firm, while still soft when pressed down, providing good support.

The first few nights seems a bit 'hard' for us. Then we adjusted to it.

Overall, i am satisfied with the quality of this mattress, worth the money.

Suntec City PC Show 2008

2008-06-14T22:09:00.000-07:00

PC show 2008 in Suntec City. Very Crowded.

Singapore Orchard road buidling map

2008-06-12T00:50:00.000-07:00

Singapore Orchard road, Bugis and Raffles City building map for download.

Cara-cara menuntut subsidi petrol/minyak di pejabat pos

2008-06-11T21:31:00.000-07:00

Singapore Intercontinental hotel pictures

2008-06-03T17:27:00.000-07:00

Went to Bugis Juntion for shopping, took the opportunity to snap some pictures in Intercontinental Hotel. This hotel is just situated next to Bugis junction. The Bugis MRT station is just next to it.

Yosemite and Las Vegas nice photo, can be used as wallpaper

2008-05-30T07:46:00.000-07:00

I took these pictures during trip on to US on Sept 2006. I am using kodak C330.

Cadence Skill code - geChangeCellView

2008-05-27T19:37:00.000-07:00

geChangeCellView

geChangeCellView(
[ w_windowId ]
[ t_libName ]
[ t_cellName ]
[ t_viewName ]
[ t_accessMode ]
)
=> w_windowId

Description
Opens a design in an existing window.
It is exactly like geOpen; however, if the window is not specified, the current window is used.
geChangeCellView does not create a new window. If you have modified the current
design in the window, a form is displayed asking you what to do with the design. If the library
is not in the search path, a form is displayed, prompting you to change the search path.

Arguments
w_windowId Object ID of the window containing the cellview.
t_libName Name of the library for the design.
t_cellName Name of the cell for the design.
t_viewName Name of the view for the design.
t_accessMode Access mode.

Valid Values: r (read), a (edit)

Value Returned
w_windowId Returns the database ID of the window passed in.

Example
geChangeCellView( win2 "testLib" "testCell" "testView" "a")
Returns win2.

Places to go in Bangkok

2008-05-27T19:08:00.000-07:00

Culture and entertainment

Jim Thompson's Thai House

Thai Human Imagery Museum,

Bang Pa-In Summer Palace

Palaces

The Grand Palace and Wat Phra Kaeo

Phra Thi Nang Vimanmek and Abhisek Dusit Throne Hall

Suan Pakkad Palace.

Museums

The national Museum

Royal Barges National Museum

The National Gallery Museum

Geological Museum

Philatelic Museum

The Ban Kamthieng

Entertainment

The National Theatre

Chalerm Krung

Royal Theatre

Music art Center.

Religious Places

The City Pillar Shrine

Wat Pho

Wat Arun

Wat Benchamabophit

Wat Sa Ket

Wat Ratchanatdaram

Market

Floating Markets

Flower and Plant Markets

Lang Krasuang

Woeng Nakhon Kasem

Monument

Democracy Monument

Others

Royal Fold Arts and Crafts Centre at Bang Sai Sanam Luang,

Turf Club

The Ancient City

避震办法, 钻到桌子底下等避震办法，根本就是错误的！！！

2008-05-25T17:49:00.000-07:00

电视中讲的钻到桌子底下等避震办法，根本就是错误的！！！请千万注意！

教育的失败…媒体都乱教学生…

附上台湾搜救总队在921搜救时的照片作图解说明正好可以相呼应, 更具震撼力及说服力。血淋淋的历史的教训印证了文章的内容。请将文章再转寄出去~

地震来时，你躲在哪里？老师教的是错的 !!

也许你已读过，再提醒你一次：地震来时，你躲在哪里？如果你依照小时候老师教我们的方法乖乖躲在桌子底下，床铺底下，那么，我必须告诉你，你的伤亡率，高达百分之九十八！！

那该怎么办？美国国际搜救队长教你正确的躲避位置。

正确的地震保命法 -- 转载道格卡普是美国国际搜救队长，自一九八五年至今，他及他的队员己参与全世界七十九次重大灾难的救灾工作，他曾经爬进近七百栋因为地震、爆炸而严重倒塌的建筑物内搜查受困的生还者以及罹难者的遗体。除了参与两年前日本神户大地震及美国俄克拉荷马市联邦大楼爆炸案救授工作，十二年来国际新闻中的重大灾难救灾，他都没缺席。

本月十九日他离台前，除了台湾搜救总队邀他演讲，美国在台协会、加拿大驻台经贸办事处也邀请他，为美、加外交官员传授在建筑物倒塌时如何求生。国人从小到大，在防震演习中，老师总是叫学生躲在课桌下，道格得知这点后，很焦急地一再呼吁：

不要躲在桌子、床铺下，而是要以比桌、床高度为低的姿势，躲在桌子床铺的旁边！！！

他以先前和土耳其政府、大学合作拍制的地震逃生录像带，说明不要躲在桌下避震的道理。

透过土耳其政府协助，制作单位爆破一栋废弃大楼，模拟地震时建筑物倒塌的情形，工作人员先依据「常识」，在桌子床铺等家具旁，同样放置十具模特儿，炸药引爆后大楼变成断坦残壁，他和搜救队员依予找到二十具模特儿，在桌床下的十具模特儿，有八具被压成全毁，其中一具甚至头、身、脚断成三截；他放置的十具模特儿，则全部安好无事。

他解释，建筑物天花板因强震倒塌时，会将桌床等家具压毁，人如果躲在其中，后果不堪设想，如果人以低姿势躲在家具旁，家具可以受倒塌物品的力道，让一旁的人取得生存空间。

道格说，即使开车时遇到地震，也要赶快离开车子，很多地震时在停车场丧命的人，都是在车内被活活压死，在两车之间的人，却毫发未伤 ( 此段话引图片说明 )：强烈地震发生时，如果你正在停车场，千万不要留在车内，以免垮下来的天花板压扁汽车，造成伤害；应该以卧姿躲在车旁，掉落的天花压在车上，不致直接撞击人身，可能形成一块『生存空间』，增加存活机会…。

他很慎重地对在场的一百多位我国搜救队员说，搜救队员必要在地震中先能自己求得生存，只有活下来，才能拯救他人性命。他

说，希望大家告诉大家，只要传播这么一点求生讯息，地震发生时，建筑物内的伤亡率，可以由百分之九十，遽降为百分之二。

请大家传阅，增加大家在灾难发生时的生存机率，减少伤害！！

Tornado at Pantai Klebang Melaka

2008-05-20T20:43:00.000-07:00

Instead of running for their life, these people chose to watch the tornado very interestingly at the possible expense of their life.

Worst public transport system in the world !!

2008-05-19T19:46:00.000-07:00

From LCCT to Melaka :-

The more troublesome but cheaper way is to get to KL Sentral (RM9) in 1 hour and to Puduraya bus station in 15 mins taxi (RM15) and 2-2.5 hours bus to Melaka (RM9).

Senior Reginal Pricing Manager

2008-05-15T02:38:00.000-07:00

Opening position in Xilinx Asia Pacific

Senior Regional Pricing Manager, APAC and Japan

Job Description
Management of Business Operations for Asia-Pacific and Japanese markets. Responsibilities include pricing strategies, deal management, contract negotiations, and price implementations, including market pricing and global account volume price agreements and terms and conditions, and pricing authorizations for all regionally based design opportunities. Responsibilities include managing gross margin goals and revenue growth for both the Asia-Pacific and Japanese market. This includes all Silicon, non-Silicon and Services products for Xilinx into the regions. Position will include managing a team and require working knowledge of product attributes and corporate differentiation to drive value-based selling solutions. Additional working knowledge of product attributes and corporate differentiation to drive value-based selling solutions. Deep customer involvement for understanding their business and negotiating overall business with the top tier customers will be critical to the success of our business. This position will reside in Singapore and will report to the Sr. Director of WW Business Operations, based in San Jose.

Job requirements
Minimum of 8 years experience in high technology (semiconductor preferred) business operations, marketing and sales with extensive experience in price negotiations and customer contracts within the Asia-Pacific and/or Japanese markets. Candidate must have strong analytical, organizational and interpersonal skills with a proficiency in English, database systems, Microsoft Excel, Word and Powerpoint. Mandarin and/or Japanese languages (written and verbal) knowledge preferred. Bachelor's or Masters degree in technical or business field is preferred.

Interested party, please email to nuseefu@gmail.com

Information System Analysts in Xilinx Singapore

2008-05-15T02:36:00.000-07:00

Opening position in Xilinx Singapore.

Information Systems Analysts

Job Responsibilities:
You will join the Worldwide IT Business Application Solutions (BAS) Team based in Singapore and play a key role in the development, implementation and post-production support of key business applications like Oracle ERP and our factory automation systems. Reporting to the local BAS Manager, your key responsibilities include providing day-today production support to our business users; meeting regularly with business users to understand and prioritize their issues and requirements; developing, testing and implementing solutions for these issues; participating in global/regional IT projects and initiatives; as well as adhering to Xilinx’s key controls and processes.
Job Requirements:
The ideal candidate should have a Degree in Computer Science or equivalent, with 3-5 years’ experience in an application support and development role (preferably in a manufacturing environment). You should possess solid understanding of SQL database systems (preferably Oracle). Experience supporting Oracle ERP, in particular, Oracle WMS, Inventory, Order Entry/ Order Mgt or Oracle Planning APS are preferred. Previous experience working on global projects in a multi-site environment is an advantage. Good working knowledge of Oracle Development environment (i.e. Forms, Reports, PL/SQL, etc.) and .NET, Java and XML is highly desirable.
The individual will be required to work on swing shift (11:30am to 8:30pm) on an agreed shift pattern scheduled by BAS Manager.

Interested party, please email to nuseefu@gmail.com

AMD wallpapers

2008-04-25T00:46:00.000-07:00

Just uploaded some AMD wallpapers for download. There are Turion 64, mobile 64, AMD athlon X2 wallpapers.

明年油价涨70仙

2007-11-05T22:48:00.000-08:00

回教党接情报指提早大选 “明年油价涨70仙”

（吉隆坡4日讯）回教党副主席拿督胡桑慕沙说，前四六精神党主席东姑拉沙里今日透露接到内部情报，指来届全国大选将提前举行，因为政府已原则上决定明年把燃油每公升价格调高70仙。
他今日在回教党青年团长沙拉胡丁阿尤主办的刑事罪案贪污讲座透露这项消息。他说，东姑拉沙里出席吉兰丹人民行动理事会主席拿督依布拉欣阿里拿督依布拉欣阿里的开斋餐会时，透露上述消息。 -->-->不希望流失选票胡桑慕沙说，上述消息来自布城，并非国油。他指出，他本人曾出席首相拿督斯里阿都拉巴达威主持的一项会议，从首相当时的语气及表情可看出这项消息非常可靠。他说，当时首相表明政府不能再继续提供燃油补贴，因此，燃油调整价格势在必行。他说，虽然首相没表明汽油价格会在何时调涨，但一般相信将在大选后作出宣布，因为国阵政府不希望流失选票。胡桑说，东姑拉沙里也透露，政府消息指出，来届全国大选将提前举行。
（吉隆坡4日讯）回教党副主席拿督胡桑慕沙说，前四六精神党主席东姑拉沙里今日透露接到内部情报，指来届全国大选将提前举行，因为政府已原则上决定明年把燃油每公升价格调高70仙。
他今日在回教党青年团长沙拉胡丁阿尤主办的刑事罪案贪污讲座透露这项消息。他说，东姑拉沙里出席吉兰丹人民行动理事会主席拿督依布拉欣阿里拿督依布拉欣阿里的开斋餐会时，透露上述消息。 -->-->不希望流失选票胡桑慕沙说，上述消息来自布城，并非国油。他指出，他本人曾出席首相拿督斯里阿都拉巴达威主持的一项会议，从首相当时的语气及表情可看出这项消息非常可靠。他说，当时首相表明政府不能再继续提供燃油补贴，因此，燃油调整价格势在必行。他说，虽然首相没表明汽油价格会在何时调涨，但一般相信将在大选后作出宣布，因为国阵政府不希望流失选票。胡桑说，东姑拉沙里也透露，政府消息指出，来届全国大选将提前举行。

Britney Spears Gets Visitation, but Not Custody

2007-10-03T21:56:00.000-07:00

LOS ANGELES (AP) - A court commissioner ruled Wednesday that Britney Spears can have visits with her two sons but did not reverse an order giving temporary custody to Kevin Federline, the pop star's ex-husband, his attorney said.

Superior Court Commissioner Scott M. Gordon was expected to issue an order detailing the visitation rights, attorney Mark Vincent Kaplan said. The order was not released by the time court closed for the day.

Federline attended the hearing but Spears did not. Her attorney, Sorrell Trope, did not speak to reporters.

Court spokesman Allan Parachini indicated Spears would be allowed monitored visits every other day.

Federline, 29, and Spears, 25, were ordered back to court Oct. 26 for another hearing.

Flanked by bodyguards, Federline arrived in a blue suit and wearing a black patch over his right eye, covered by a pair of sunglasses.

He had a sore eye and needed the patch to prevent glare, Kaplan said.

The hearing began with Federline standing and being sworn in by a court clerk before the courtroom was cleared of media for the private hearing.

Kaplan said Spears' attorney argued strenuously for withdrawal of the order that gave temporary custody of the boys to Federline.

Spears and Federline had shared custody of 2-year-old Sean Preston and 1-year-old Jayden James.

But Monday's court order for Spears to temporarily surrender them to Federline came after she failed to produce a California driver's license and missed a court-ordered drug and alcohol test, Trope told People magazine.

A temporary driver's license was issued to Spears late Tuesday in Santa Monica, California Department of Motor Vehicles spokesman Mike Marando said Wednesday.

"She has completed her requirements for a driver's license," he said.

Among her recent problems, Spears was charged with misdemeanor counts of hit-and-run and driving without a valid license for in a crash with a parked car in August.

Spears and Federline were married in October 2004. She filed for divorce last November and it became official in July.

ordon previously ordered Spears to undergo random drug and alcohol testing twice a week after the court found she engages in "habitual, frequent and continuous use of controlled substances and alcohol."

He also previously ordered Spears to meet weekly with a "parenting coach" who was to report back to the court about her skills.

Both Spears and Federline must complete the court's "Parenting Without Conflict" class.

Spears has spiraled seemingly out of control since splitting with Federline, who also has a son and daughter with former girlfriend Shar Jackson.

First she hit the Hollywood party circuit, where she was photographed several times sans underwear.

Then she volleyed in and out of rehab, shaved her head, beat a car with an umbrella and eventually spent a month at the posh Promises rehab clinic in Malibu.

An MTV Video Music Awards performance intended as a comeback was panned, with Spears appearing lethargic.

The following week, her management firm dropped her and her divorce lawyer resigned.