cost of doing business - investperak.gov.my · 2nd edition march 2017 perak investment management...

2nd Edition March 2017

PERAK INVESTMENT MANAGEMENT CENTRELevel 4, Perak Techno Trade Centre, Bandar Meru Raya,Off Jalan Jelapang, 30020 Ipoh, Perak, MALAYSIA.

Tel : +605-5292 447 / 448 Fax : +605-5292 440Email : [email protected] : www.investperak.gov.my

COSTOF DOINGBUSINESSIN PERAK, MALAYSIA

PERAK INVESTMENT MANAGEMENT CENTRE

STARTING A BUSINESS 2MAIN FEES TO BE PAID TO THE COMPANIES COMMISSION OF MALAYSIA (CCM) 2

RENTAL RATES FOR PRIME OFFICE SPACE 3COST OF INDUSTRIAL LAND & FACTORY BUILDING 4

COST OF READY-BUILD FACTORY 4TYPES OF INDUSTRIAL BUILDING AND RATES OF ALLOWANCES 5

AVERAGE CONSTRUCTION COSTS OF FACTORY BUILDING 5

TAXATION 6COMPANY TAX 6

PERSONAL INCOME TAX 6PETROLEUM INCOME TAX 7

WITHOLDING TAX 8GOODS AND SERVICES TAX (GST) 8

EXERCISE DUTY 9RATE OF CAPITAL ALLOWANCES 9

HUMAN RESOURCES 11MINIMUM CONDITIONS OF EMPLOYMENT 11

STATUTORY CONTRIBUTIONS 12EMPLOYMENT OF EXPATRIATES 15

WAGE RATES 16SALARIES OF EXECUTIVES IN THE MANUFACTURING SECTOR 17

SALARIES OF NON-EXECUTIVES IN THE MANUFACTURING SECTOR 18FRINGE BENEFITS FOR NON-EXECUTIVES 19

UTILITIES RATES 20ELECTRICITY RATES 20

WATER RATES 31SEWERAGE RATES 32

SCHEDULE WASTE TREATMENT RATES 34GAS & FUEL COSTS 38

TELECOMMUNICATIONS RATES 39INTERNET SERVICE 42

TRANSPORTATION COSTS 48OCEAN FREIGHT RATE 48

COURIER SERVICE RATE 48AIR CARGO RATE 49

AVERAGE HAULAGE RATES 52IPOH CARGO TERMINAL SDN. BHD. (ICT) 53LUMUT MARITIME TERMINAL SDN BHD 55

LIVING IN PERAK 58RENTED ACCOMMODATION, FURNISHED 58

HOTEL RATES 58GOLF CLUB MEMBERSHIP 58

INTERNATIONAL SCHOOL FEES 59HEALTHCARE 62

DOMESTIC HELP 63PUBLIC TRANSPORT 64

ELECTRIC TRAIN SERVICE (ETS) 65DOMESTIC AIRFARES 70

EATING OUT IN PERAK, MALAYSIA 70SHOPPING IN IPOH, PERAK 71

NON-DUTIABLE GOODS 71

CONTENTS

1

COST of DOING BUSINESS In Perak, Malaysia

1 STARTING A BUSINESS

MAIN FEES TO BE PAID TO THE COMPANIES COMMISSION OF MALAYSIA (CCM):

RM

Registration of a name• Personal names• Trades name

3060

For registration of a company, fees range according to nominal share capital, e.g:

• Up to RM 400,000 1,000

• RM 400,001 - RM 500,000 3,000

• RM 500,001 - RM 1,000,000 5,000

• RM 1,000,001 - RM 5,000,000 8,000

• RM 5,000,001 - RM 10,000,000 10,000

• RM 10,000,001 - RM 25,000,000 20,000

• RM 25,000,001 - RM 50,000,000 40,000

• RM 50,000,001 - RM 100,000,000 50,000

• Exceeding RM 100 Million 70,000

*Source: Companies Act 1965 (Act 125) & subsidiary legislations For the full range of fees, please visit www.ssm.com.my

2 COST OF DOING BUSINESS IN PERAK, MALAYSIA

RENTAL RATES FOR PRIME OFFICE SPACE

Location RM

Alor Setar, Kedah 16.15 - 24.00

Georgetown, Pulau Pinang 27.00 - 35.50

Ipoh, Perak 16.15 - 21.52

Kuala Lumpur 64.60 - 102.25

Petaling Jaya, Selangor 48.44 - 59.20

Seremban, Negeri Sembilan 16.10 - 37.70

Melaka 26.00 - 38.00

Johor Bahru, Johor

JB City30.15 - 37.70

Medini Nusajaya48.45 - 53.80

Kuantan, Pahang 13.00 - 25.00

Kuala Terengganu, Terengganu 21.50 - 27.00

Kota Bharu, Kelantan 10.70 - 27.00

Kota Kinabalu, Sabah 23.70 - 32.30

Kuching, Sarawak 27.00 - 32.30

The rental above are gross rentals per sq. metre per month inclusive of service charge. (Rental excludes Petronas Twin Towers) *Source: CH Williams, Talhar & Wong

2nd Edition • March 2017 3

COST OF INDUSTRIAL LAND & FACTORY BUILDING

LocationSelling price per ft2 Quit rent per

annum(m2)

Annual assessment rate (% of property

value)RM

Ipoh 20-25 RM1.17 16

Kamunting Raya 15-20 RM0.58 9.5

Kampung Acheh, Manjung 20-25 RM0.60 10.5

Bemban Industrial Estate, Batu Gajah

15-20 RM0.58 13

Proton City, Tanjung Malim 20-25 RM0.60 11.5

Seri Iskandar 15-20 RM1.04 12 - 15

*Source: Land Office, Local Council & Perak State Development Corporation

COST OF READY-BUILD FACTORY

Location Sale price per ft2 floor area

Rental per ft2 per month

Ipoh RM95.00 – 115.00 RM0.50 – 0.70

Kamunting Raya RM95.00 – 115.00 RM0.50 – 0.70

Kampung Acheh, Manjung RM95.00 – 115.00 RM0.50 – 0.70

Bemban Industrial Estate, Batu Gajah RM95.00 – 115.00 RM0.50 – 0.70

Proton City, Tanjung Malim RM95.00 – 115.00 RM0.50 – 0.70

Seri Iskandar RM95.00 – 115.00 RM0.50 – 0.70

*Source: Malaysian Industrial Estates Berhad - www.midfproperty.com.my


TYPES OF INDUSTRIAL BUILDING AND RATES OF ALLOWANCES

Buildings which qualify as industrial buildings (%) Initial Allowance Annual(%) Allowances

Constructed or purchased building which is used as an old folks care centre.

- 10

Constructed or purchased building which is used by a MSC status company. - 10

Constructed or purchased building which is used by a Bio Nexus status company.

- 10

Building constructed under a privatisation project and private financing initiatives.

10 6

Constructed or purchased building which is used as a kindergarten.

- 10

Constructed or purchased building which is used as a child care centre.

- 10

Constructed or purchased commercial building in the Tun Razak Exchange used by a Tun Razak Exchange Marquee status company.

- 10

*Source: Inland Revenue Board of Malaysia

AVERAGE CONSTRUCTION COSTS OF FACTORY BUILDING (PER FT2)

RM

Factory with reinforced concrete structure 65 - 75

Steel portal frame on reinforced concrete 75 - 80

Factory with clean room facilities 120 - 130

*Source: MIDF Property Berhad. – www. midf.com.my & State Economic Development Corporation (SEDCs)


2 TAXATION

COMPANY TAX

Company Tax

i) Resident companies with paid-up capital not more than of RM2.5 million * on the first RM500,000 chargeable income * on subsequent chargeable income

18%20%-24%

ii) Resident companies with paid-up capital more than of RM2.5 million 20%-24%

iii) Non-resident companies 24%


PERSONAL INCOME TAX

Resident individuals with chargeable income of RM15,000 and above (after reduction of personal reliefs)

1% - 28%

Non-resident individuals (not entitled to any personal reliefs) 28%


Reduction in the corporate tax

i. Recognising the economic challenges faced by companies, a reduced corporate tax rate is proposed for companies, Limited Liability Partnerships and other persons (such as a trust body, executor of an estate of an individual who was domiciled outside Malaysia at the time of his death and a receiver appointed by the Court) who successfully increase their taxable income in the years of assessment 2017 and 2018. The reduction in the corporate tax rate is based on the percentage of increase in a company’s chargeable income as follows:

Increased percentage of chargeable income compared with immediately preceding year

Reduction in tax rate

Income tax rate after reduction

Less than 5% - 24%

5% - 9.99% 1 23%

10% - 14.99% 2 22%


15% - 19.99% 3 21%

20% and above 4 20%

ii. Reduction 1% to 4% in the corporate income tax rate are given based on the increasing of chargeable income.

iii. For all Small and Medium Enterprises (SMEs), the tax rate on chargeable income up to the first RM500, 000 is reduced from 19% to 18%.

iv. To boost the local vendor development programme in the manufacturing and services sectors, double deduction on expenses incurred by the anchor company, will be extended until December 31, 2020.


PETROLEUM INCOME TAX

Companies and persons engaged in petroleum operations are subject to a rate of 38%

“Petroleum operations”

Searching for, winning or obtaining of petroleum in Malaysia (by drilling, mining, extracting, etc.); all operations incidental thereto and sale or disposal of that petroleum; or transportation within Malaysia of that petroleum; but excludes transportation outside Malaysia; refining or liquefying; service involving the supply and used of rigs, derricks, ocean tankers and barges.

“Chargeable person”

a. Petroleum Nasional Berhad,b. Malaysia -Thailand Joint Authorityc. In relation to each petroleum agreement, any other person carrying

on petroleum operations with a) or b)

“Person” Includes a company, a partnership or other body of persons and a corporation sole.



WITHHOLDING TAX

Withholding tax is an amount withheld by the party making payment (payer) on income earned by a non-resident (payee) and paid to the Inland Revenue Board of Malaysia.

Payment Type Withholding Tax Rate

Contract Payment 10%, 3%

Interest 15%

Royalty 10%

Special classes of income: Technical fees, payment for services, rent/payment for use of moveable property

10%

Interest (except exempt interest) paid by approved financial institutions 5%

Income of non-resident public entertainers 15%

Real Estate Investment Trust (REIT) (i) Other than a resident company (ii) Non Resident company (iii) Foreign investment institution effective from 01/01/2007

10% 25% 10%

Family Fund/Takaful Family Fund/Dana Am (i) Individual and others (ii) Non Resident Company

8%

25%

Income under Section 4(f) ITA 1967 10%

*Source: Inland Revenue Board of Malaysia - www.hasil.gov.my

GOODS AND SERVICES TAX (GST)

During the 2014 Budget Announcement, the Prime Minister of Malaysia has announced the implementation of a goods and services tax (GST) of 6% commencing on 1 April 2015. The introduction of GST is part of the overall Government tax reform programme towards making the taxation system more efficient, effective, transparent, business friendly and capable of generating a stable source of revenue.

GST is to replace the current consumption tax comprising of Sales and Services Tax (SST) to eliminate its inherent weaknesses such as cascading and compounding effects, transfer pricing and value shifting, no complete relief on goods exported, discourage vertical integration, administrative bureaucratic red tape, classification issues and etc. GST, also known as value added tax (VAT) in many countries is a multi-stage consumption tax on goods and services. GST is levied on the supply of goods and services at each stage of the supply chain from the supplier up to the retail stage of the distribution.

Even though GST is imposed at each level of the supply chain, the tax element does not become part of the cost of the product because GST paid on the business inputs is claimable. Hence, it does not


matter how many stages where a particular good and service goes through the supply chain because the input tax incurred at the previous stage is always deducted by the businesses at the next step in the supply chain. With GST, businesses can benefit from recovering input tax, thus reducing cost of doing business. 22 General Policies, Facilities and Guidelines GST is a broad based consumption tax covering all sectors of the economy i.e all goods and services made in Malaysia including imports except specific goods and services which are categorised under zero-rated supply and exempt supply orders as determined by the Minister of Finance and published in the Gazette. GST can only be levied and charged if the business is registered under GST.

A business is not liable to be registered if its annual turnover of taxable supplies does not reach the prescribed threshold. Therefore, such businesses cannot charge and collect GST on the supply of goods and services made to their customers. Nevertheless, businesses can apply to be registered voluntarily.

For further information on GST, visit http://gst.customs.gov.my

EXERCISE DUTY

Excise duty is levied on imported and locally manufactured goods under the Excise Act, 1976. The goods are listed under the Excise Duties Order, 2004. Goods include:

Goods Duty Rate

Motorcars 75% -105%

4Wheel drives 60% -105%

Motorcycle 20% - 30%

Intoxicating liquor RM40 / 100% - RM175 / 100%

Cigarettes & TobaccoRM15 and 5% -

RM400/kg or RM0.40 / stick

Mahjong Tiles & Playing Card 5% - 10%

*Source: Royal Malaysian Customs - www.customs.gov.my

RATE OF CAPITAL ALLOWANCES

Capital allowances are given on qualifying capital expenditure. Initial allowances are given only once while annual allowances are given every year by the straight line method. Allowances for some items are shown in the table below. For plant and machinery, companies are advised to verify with the Inland Revenue Board of Malaysia on the specific items which qualify.


Capital Expenditure Initial Allowance Annual Allowance

Industrial building 10% 3%

General plant and machinery 20% 14%

Heavy machinery and motor vehicles 20% 20%

Computer and IT equipment 20% 40%

Environmental control equipment 20% 40%

Others 20% 10%

Source: Inland Revenue Board - www.hasil.gov.my


3 HUMAN RESOURCES

MINIMUM CONDITIONS OF EMPLOYMENT

The Employment Act, 1955 is the main legislation on labour matters in Malaysia.

Paid maternity leave : 60 days

Normal work hours : Not exceeding eight hours in one day or 48 hours in one week

Paid holiday : At least 11 gazetted public holidays (inclusive of five compulsory public holidays; National Day, Birthday of the Yang Dipertuan Agong, Birthday of Ruler/Federal Territory Day, Labour Day and Malaysia day) in one calendar year and on any day declared as a public holiday under section 8 of the Holiday Act 1951.

Paid Annual Leave for Employees

Less than two years of service 8 days

Two or more but less than five years of service 12 days

Over five years of service 16 days

**Minimum paid annual leave to be provided for employees

Paid Sick Leave Per Calendar Year

Less than two years of service 14 days

Two or more but less than five years of service 18 days

Over five years of service 22 days

Where hospitalisation is necessary Up to 60 days

*Minimum paid sick leave to be provided for employees

Payment For Overtime Work

Normal working days One-and-a-half times the hourly rate of pay

Rest days Two times the hourly rate of pay

Public holidays Three times the hourly rate of pay


Minimum Retirement Age Act 2012

The minimum retirement age of an employee shall be upon the employee attaining the age of sixty years. The Schedule in the Act exempts certain persons who will not be subject to the Minimum Retirement Age Act 2012.

**Source: Ministry of Human Resources - www.mohr.gov.my

STATUTORY CONTRIBUTIONS

Employees Provident Fund

The compulsory contributions under the Employees Provident Fund (EPF) Act 1991:

Age Group 60 years and below

Employers

Monthly wages RM5,000 and below - Minimum of 13% of the employees’ monthly wages.Monthly wages exceed RM 5,000 - Minimum 12% of the employees’ monthly wages.

Employees Minimum of 11% of the employees’ monthly wages

Age Group 60 - 75 years and below

Employers

Monthly wages RM 5,000 and below - Minimum of 6.5% of the employees’ monthly wages.Monthly wages exceed RM 5,000 - Minimum of 6% of the employees’ monthly wages.

Employees Minimum of 5.5% of the employees monthly wages

All foreign workers and expatriates and their employers are exempted from compulsory contributions. They can, however, choose to contribute and the applicable rates are as follows:

Age Group 60 years and below

Employers RM5.00 per employee per month

Employees 11% of the employees’ monthly wages


Age Group 60-75 years and below

Employers RM5.00 per employee per month

Employees 5.5% of the employees’ monthly wages

Source: Employees Provident Fund - www.kwsp.gov.my

Social Security Organisation (SOCSO)

It was established in 1971 under the Ministry of Human Resources to implement and administer the social security schemes under the Employees’ Social Security Act 1969, namely Employment Injury Scheme and Invalidity Scheme. SOCSO administers two social security schemes for workers earning wages not exceeding RM3,000 per month. Once covered, workers remain covered irrespective of their wages. However, the maximum contribution is based on wages of RM3,000 per month.

Employment Injury Scheme

Provides protection to an employee against accident or an occupational disease arising out of or in the course of his employment. The protection under this scheme covers for industrial accident, commuting accident and occupational disease. The benefits under this scheme are:

• Medical benefit, temporary disablement benefit, permanent disablement benefit, constant-attendance allowance, facilities for physical/vocational rehabilitation, dependents’ benefit, funeral benefit and education benefit.

Contribution under Employment Injury Insurance Scheme:

• Employers – 1.75% of the employee’s wages• Employees – Nil

Invalidity Scheme

Provides 24 hours coverage to an employee who suffers from invalidity or death due to any causes which are not related to his employment. The benefits under this scheme are:

• Invalidity pension, invalidity grant, constant-attendance allowance, facilities for physical/vocational rehabilitation & dialysis, survivor’s pension, funeral benefit and education benefit.

Contribution under the Invalidity Pension Scheme:• 1% of the employee’s wages shared equally by the employer and employee.

All eligible Malaysian citizens and permanent residents’ employees are compulsory to register


Employee’s Eligibility:

i Monthly wages of RM3,000 or less

Employee who receives a monthly wages of RM3,000 or less is required to register and contribute.

ii ‘Once- In-Always-In’ PrincipleEmployees who have already contributed and whose monthly wages exceed RM3,000 are required to continue contributing.

iii Monthly wages exceeding RM 3,000

New employee with monthly wages of more than RM 3,000 can be covered upon mutual agreement between employer and employee.

Source: Social Security Organisation (SOCSO) - www.perkeso.gov.my

Person exempted from Employee’s Social Security Act 1969 coverage are as follow: • Federal and State Government employees except who are employed under temporary or contact

basis.• Domestic basis• Domestic servants• Self-employed• Spouse/s of a sole proprietor or partners• Foreign workers (covered under Workmen’s Compensation Act 1952)

Human Resources Development Fund (HRDF)

The Human Resources Development Fund (HRDF) operates on the basis of a levy/grant system. Employers who have paid the Human Resources Development Fun levy will qualify for training grants from the HRDF to defray or subsidies training costs for their Malaysia employees. Sector covered under the Human Resources Development Act, 2001 are as follows:

Manufacturing Sector

Requirement of EmployersPaid-Up Capital

(RM Million)

Payment of Levy (Mandatory /

Optional)

Employers with 50 Malaysian Employees & Above - Mandatory (1.0 %)

Employers with 10 – 49 Malaysian Employees 2.5 above Mandatory (1.0 %)

Employers with 10 – 49 Malaysian Employees Below 2.5 Optional (0.5%)


Services Sector


(RM Million)

Payment of Levy (Mandatory /Optional)


Employers with 30 Malaysian Employees & Above (Applicable to F&B Employers)

- Mandatory (1.0%)

Employers with 50 Malaysian Employees & Above (Applicable to Hypermarket; Supermarket & Departmental Store)

- Mandatory (1.0%)

Mining and Quarrying Sector


(RM Million)

Payment of Levy (Mandatory /Optional)


Employers with 10 – 49 Malaysian Employees 2.5 above Mandatory (1.0%)

Employers with 10 – 49 Malaysian Employees Below 2.5 Optional (0.5%)

Source: Pembangunan Sumber Manusia Berhad (PSMB) - www.hrdf.com.my

EMPLOYMENT OF EXPATRIATES

An employment pass is issued to expatriate to enable him to stay and work legally in the country. There are two types of passes issued by the Immigration Department subject to the period of employment’s contract and the monthly salary received by the expatriates.


Employment Pass

This pass is issued for key-post and term-post position subject to the following conditions:

Type of Passes Payments of Fees

Employment Pass (PG)

This pass is issued for key-post and term-post position subject to the following conditions:• minimum period of employment’s contract

is two years and stamping;• salary not less than RM5,000

i. Employment pass:• Key post : RM300• Term Post : RM200

ii. Processing fees : RM125iii. Journey perform visa :

RM500 per post/application (subject to visa entry requirement according to each country of origin)

iv. No levy

Visa Pass [VP(TE)] – PLKS

Visit Pass (Temporary Employment) is issued only for temporary domestic helper (maid)

i. Levy : RM410ii. Processing Fees : RM125iii. Journey Perform visa (if applicable) : RM500 (include visa based on the country of

origin)

*Source: Immigration Department - www.imi.gov.my

WAGE RATES

Minimum Wages Order 2016

Generally, wages in Malaysia are not regulated and it is dependent on the demand and supply of the market forces. The Minimum Wages Order 2012 had laid down the minimum wages to be paid for all employees who fall within the First Schedule of the Employment Act 1955. Minimum wages is defined as basic wages, excluding any allowances or other payments. The minimum wages of RM1,000 was set for Peninsular Malaysia and RM920 for Sabah, Sarawak and Labuan. No employer shall pay below the stipulated amount. All local and foreign employees shall be entitled to receive the minimum wages as per the Order.


SALARIES OF EXECUTIVES IN THE MANUFACTURING SECTOR

In manufacturing sector, the average basic monthly salary of the executives ranges from RM3,771 (Executives) to RM14,659 (Senior Managers) to RM28,496 (Top Executives). The following table shows the average minimum and maximum monthly salaries of selected executive position.

Executive PositionRM

Min Max

General Manager 15,191 24,502

General Manager-Sales & Marketing/ Business Development 13,561 21,959

Senior Production/Manufacturing Manager 11,009 20,197

Financial Controller / Director 16,295 29,499

Finance / Accounts Manager 6,568 12,234

Finance / Accounts Executive 2,594 5,055

Company Secretary 5,711 10,175

Admin/HR/Finance Manager 6,881 12,608

Human Resource Manager 6,581 13,165

Training Manager 5,430 11,731

Quality Assurance Manager 6,294 12,473

Business Development Manager 7,541 14,394

Logistics Manager 6,230 11,133

Technical Manager 6,111 12,963

Marketing Manager 6,051 13,964

Operations Manager 6,617 13,008

Mechanical Engineer 3,266 6,660

Electrical/Electronics Engineer 3,231 6,640

IT/System Support Executive/Engineer 2,450 5,578

IT Executive 2,728 5,022

Marketing Executive 2,689 5,480

Quality Assurance Executive 2,757 4,879

Executive Secretary /Personal Assistant 3,257 6,390

*Source: MEF Salary Survey for Executives 2015 - www.mef.org.my


FRINGE BENEFITS FOR EXECUTIVES

Annual leave entitlement (median) for executives ranged between 15 to 23 days per calendar year depending on management level and length of services. All of respondent companies provided medical benefits to their executives while 59.6% also extended the facility to dependents. Personal accident insurance was more commonly provided to executives as compared with life insurance.

The more common type of loans provided to executives were car loan, personal loan, and computer loan. The overall average forecasted salary increase for executives in 2017 is 5.30%. On the other hand, the overall average forecasted bonus granted for non-executives in 2016 is 2.07 month.

*Source: Malaysian Employers Federation (MEF).

SALARIES OF NON-EXECUTIVES IN THE MANUFACTURING SECTOR

An analysis of the salaries of Non Executives in the manufacturing sector shows at the average monthly basic monthly salary ranged from RM1,216 (unskilled employees) to RM1,717 (semi-skilled employees) to RM2,352 (skilled employees/craftsmen). The following table shows the average minimum and maximum monthly salaries of selected Non Executive position.

Non-Executive PositionRM

Min Max

Secretary 1,644 4,242

Account Clerk 1,331 2,633

General Clerk 1,109 2,746

Receptionist/Telephone Operator 1,152 2,324

IT Supervisor 2,119 4,078

IT Assistant 2,123 4,222

Chargeman (Medium Pressure) 2,182 3,487

Production Supervisor 2,119 3,865

Machinist 1,228 2,711

Line Leader 1,273 2,554

Services Technician 1,255 3,000

Technician (General) 1,377 3,041

Electrician 1,464 2,728


Wireman/ Welder 1,557 2,928

Operator (Semi Skilled) 1,000 2,192

Operator (Unskilled) 1,000 1,679

Storekeeper/Warehousemen 1,415 2,745

Quality Control/Assurance Supervisor 2,355 4,048

Lorry/Truck/Van Driver 1,336 2,608

Security Guard 1,000 2,025

*Source: MEF Salary Survey for Non Executives 2015 - www.mef.org.my

FRINGE BENEFITS FOR NON-EXECUTIVES

Annual leave entitlement was based on years of service. Half of respondent companies provided between 10 to14 days for employees with less than two years’ service and between 14 to 16 days for those with two to less than five years’ service.

Almost all respondent companies 98.2% provided medical benefits to their non-executives with about 38.7% extending the benefit to defendants. 88.3% of the companies provided personal accident insurance to their non-executives.

A majority of companies provided shift allowance to their employees, generally calculated on a daily basis – up to RM2.00 for the first shift, RM2.01– RM4.00 for the second shift and RM4.01 – RM6.00 for the third shift. The overall average forecasted salary for non-executives is at 5.43% in 2017. On the other hand, the overall average forecasted bonus granted for non-executives in 2016 is 2.00 month.

*Source: Malaysian Employers Federation - www.mef.org.my


4 UTILITIES RATESELECTRICITY RATES (Peninsular Malaysia)

Tenaga Nasional Berhad (TNB) is the main electricity power generator and supplier in Peninsular Malaysia.

Schedule 1

TNB tariff rates are set out as follows:

Domestic Tariff perkWh (sen)

For the first 200 kWh (1 - 200 kWh) per month 21.80

For the next 100 kWh (201 – 300 kWh) per month 33.40



For the next kWh (901 kWh onwards) per month 57.10

The Minimum Monthly Charge is RM3.00

Commercial Tariffs – for offices, shops and hotels perkWh (sen)

Tariff B (Low Voltage)

For the first 200 kWh (1 -200 kWh) per month 43.50For the next kWh (201 kWh onwards) per month 50.90The Minimum Monthly Charge is RM7.20

Tariff C1 (Medium Voltage)

For each kilowatt of maximum demand per month 30.30For all kWh 36.50The Minimum Monthly Charge is RM600.00

Tariff C2 (Medium Voltage Peak/Off-Peak)

For each kilowatt of maximum demand per month during the peak period 45.10

For all kWh during the peak period 36.50For all kWh during the off-peak period 22.40The Minimum Monthly Charge is RM600.00


Industrial Tariffs – for factories perkWh (sen)

Tariff D (Low Voltage)


Tariff Ds – Special Industrial Tariff(for consumers who qualify only)

For all kWh 43.60The Minimum Monthly Charge is RM7.20

Tariff E1 (Medium Voltage)

For each kilowatt of maximum demand per month 29.60For all kWh 33.70The Minimum Monthly Charge is RM600

Tariff E1s – Special Industrial Tariff(for consumers who qualify only)


Tariff E2 – (Medium Voltage Peak/Off-Peak)

For each kilowatt of maximum demand per month during the peak period 37.00For all kWh during the peak period 35.50For all kWh during the off-peak period 21.90The Minimum Monthly Charge is RM600

Tariff E2s - Special Industrial Tariff (for consumers who qualify only)

For each kilowatt of maximum demand per month during the peak period 34.30

For all kWh during the peak period 35.00

For all kWh during the off-peak period 19.90

The Minimum Monthly Charge is RM600


Tariff E3 (High Voltage Peak/Off-Peak)

For each kilowatt of maximum demand per month during the peak period 35.50For all kWh during the peak period 33.70For all kWh during the off-peak period 20.20The Minimum Monthly Charge is RM600Tariff E3s - Special Industrial Tariff (for consumers who qualify only)


Mining Tariffs perkWh (sen)

Tariff F (Low Voltage)

For all kWh 38.10The Minimum Monthly Charge is RM120

Tariff F1 (Medium Voltage General Mining Tariff)


Tariff F2 (Medium Voltage Peak/Off-Peak Mining Tariff)


Lighting Tariffs PerkWh (sen)

Tariff G (Street Lighting Tariff)

For all kWh (including maintenance) 30.50


For all kWh (excluding maintenance) 19.20The Minimum Monthly Charge is RM7.20

Tariff G1 (Neon & Floodlight Tariff)

For all kWh 20.80The Minimum Monthly Charge is RM7.20

Specific Agriculture Tariffs perkWh (sen)

Tariff H (Low Voltage Specific Agriculture Tariff


Tariff H1 (Medium Voltage General Specific Agriculture Tariff)


Tariff H2 (Medium Voltage Peak/Off-Peak Specific Agriculture Tariff)


Notes:1.6% for Feed-in-Tariff (FiT) is imposed on consumers’ monthly bill (excluding Domestic consumers with monthly consumption of 300kWh and below) effective from 1st January 2016

Schedule 2

Tariff rates for Top-up and Standby Services (only for Co-generators) are set out as follows:

Commercial Tariffs UnitRates

Top-up Standby**

Tariff C1 (Medium Voltage General Commercial Tariff)


Maximum demand charge per month RM/kW 30.30 14.00For all kWh sen/kWh 36.50

Tariff C2 (Medium Voltage Peak/Off-Peak Commercial Tariff)

For each kilowatt of maximum demand per month during the peak period RM/kW 45.10 14.00For all kWh during the peak period sen/kWh 36.50For all kWh during the off-peak period sen/kWh 22.40

Industrial Tariffs UnitRates

Top-up Standby**

Tariff E1 (Medium Voltage General Industrial Tariff)

Maximum demand charge per month RM/kW 29.60 14.00For all kWh sen/kWh 33.70

Tariff E2 (Medium Voltage Peak/Off-Peak Industrial Tariff)

For each kilowatt of maximum demand per month during the peak period

RM/kW 37.00 14.00

For all kWh during the peak period sen/kWh 35.50For all kWh during the off-peak period sen/kWh 21.90

Tariff E3 (High Voltage Peak/Off-Peak Industrial Tariff)


RM/kW 35.50 12.00



Mining Tariffs UnitRates

Top-up Standby**

Tariff F1 (Medium Voltage General Mining Tariff)Maximum demand charge per month RM/kW 21.10 14.00For all kWh sen/kWh 31.30

Tariff F2 (Medium Voltage Peak/Off-Peak Mining Tariff)


RM/kW 29.80 14.00


Specific Agriculture Tariffs UnitRates

Top-up Standby**

Tariff H1 (Medium Voltage General Specific Agriculture Tariff)

For each kilowatt of maximum demand per month

RM/kW 30.30 14.00

For all kWh sen/kWh 35.10

Tariff H2 (Medium Voltage Peak/Off-Peak Specific Agriculture Tariff)


RM/kW 40.80 14.00


**Notes:i. iThis new Standby rate (as of 1st January 2014) is applicable to the following customers:

• All new co-generation customers and,• Existing co-generation customers who wish to migrate to this new Standby rate

ii. For existing co-generation customers who wish to maintain the previous Standby (firm and non-firm) rates, the previous Standby (firm and non-firm) rates together with the new top-up rate (as of 1st January 2014) will be applicable.

iii. 1.6% for Feed-in Tariff (FiT) is imposed on customers’ monthly bill (excluding Domestic consumers with monthly consumption of 300kWh and below) effective from 1st January 2014)


Discounts and Offers

i. Mining Industry

Customers in the mining tariff category are entitled to a 25% discount on their monthly bills.

“Mining Consumer” refers to consumers whose electricity consumption is mostly for extracting minerals including dredging activities. Supporting document from Minerals and Geoscience Department, Ministry of Natural Resources and Environment is required.

ii. Welfare Organizations

Welfare organizations are eligible to a 10% discount on their monthly bills.

Welfare institutions such as orphanage and elderly home, home for the blind and disable, spastic’s center that are fully funded and administered by Ministry of Women, Family and Community Development or such institutions with source of income funded by public donation are eligible to a 10% discount on their monthly bills.

iii. Institutions of Learning

All government and private institutions of learning which are fully or partly funded by the government and normally administered by Ministry of Education are eligible to a 10% discount on their monthly bills.The following institutions are not eligible for the 10% discount;

1. Private institutions of learning without any aid from the government 2. Training institutions such as police academy, fire brigade academy, nursing college and bank

training centre etc.

iv. Places of Worship

Places of worship registered under Registrar of Societies and/or its respective religious governing body such as State/Federal Islamic Religious Council/Department, Malaysian Buddhist Association, Malaysian Hindu Sangam, Sikh Naujawan Sabha, Sikh Youth Movement, Buku Panduan Katholik and Buku Panduan Gereja Malaysia dan Brunei are entitled to a 10% discount on their monthly bills.

v. Tariff Riders

A Tariff Rider is an electricity pricing option offered to eligible customers, on top of the current tariff structure in force. Eligible customers stand to gain additional savings when using electricity under specific situations. Available Tariff Rider schemes are as follows:• Off-peak Tariff Rider (OPTR)• Sunday Tariff Rider (STR)


Off-Peak Tariff Rider

The Off Peak Tariff Rider (OPTR) scheme is offered to all medium voltage commercial and industrial customers who are currently not enjoying any off-peak usage tariff rates. These are:• Medium Voltage General Commercial Tariff C1• Medium Voltage General Industrial Tariff E1• Medium Voltage Special Industrial Tariff E1s

Customers enrolled in the OPTR scheme will enjoy a 20% discount on electricity usage during off-peak hours (10.00 p.m. to 8.00 a.m.) every day.

How This Affects Your Business

Since the discount applies to off-peak electricity usage, you should reschedule your operations to increase production or extend your operating hours to anytime between 10.00 p.m. and 8.00 a.m. With the 20% discount applied to electricity usage during those hours, you stand to enjoy significant savings in your monthly electricity bill.

Eligibility

You are eligible to enroll in the OPTR scheme if:• You are an existing TNB customer under the C1, E1, or E1s tariff.• You have been receiving electricity supply from TNB for at least six (6) months.• Your latest Load Factor is higher than the average Load Factor over six (6) months prior to your

application.• You do not have an outstanding amount not more than the total deposit/bank guarantee paid.

Otherwise this outstanding amount must be settled before applying.

Additional Requirements

• Additional cost will applies for meter change to enjoy the OPTR scheme.• You will also need to sign a supplementary supply contract.

The OPTR scheme will be activated in the following consumption period (meter reading month), as soon as all requirements are met and all metering-related works are completed.

Please note that you are not required to enrol in this scheme; you reserve the right to remain with your existing tariff rates should it prove more beneficial to you and your business.

Sunday Tariff Rider

The Sunday Tariff Rider (STR) scheme is offered to all medium or high-voltage industrial customers. These are:• Medium Voltage General Industrial Tariff E1


• Medium Voltage General Special Industrial Tariff E1s• Medium Voltage Peak/Off-Peak Industrial Tariff E2• Medium Voltage Peak/Off-Peak Special Industrial Tariff E2s• High Voltage Peak/Off-Peak Industrial Tariff E3• High Voltage Peak/Off-Peak Special Industrial Tariff E3s

Customers enrolled in the STR scheme will still pay the same rates on electricity usage as their current tariff; however Maximum Demand charges will not be applied to any electricity usage on Sundays.

How This Affects Your Business

Since no Maximum Demand charges will be applied on Sundays, you should reschedule your operations to increase production or to extend your operating hours on Sundays. This will add more savings to your monthly electricity bill.

Eligibility

You are eligible to enroll in the STR scheme if:You are an existing TNB customer under the E1, E1s, E2, E2s, E3, or E3s tariff.You do not have an outstanding amount not more than the total deposit/bank guarantee paid. Otherwise this outstanding amount must be settled before your application can be considered.

Additional Requirements

Additional cost will applies for meter change to enjoy the STR scheme.You will also need to sign a supplementary supply contract.

Please note that you are not required to enroll in this scheme; you reserve the right to remain with your existing tariff rates should it prove more beneficial to you and your business.

Time of Use (TOU)

Time of Use (TOU) tariff scheme offers different rates at different times of the day. For example, tariff rates during Off-Peak period will be lower than Peak Period.TOU tariff has 2 time zones; Peak and Off-Peak.

Time Zone Hours

Peak 08:00 – 22:00 hours

Off-peak 22:00 – 08:00 hours


TOU tariff scheme is offered to medium voltage and high voltage customers under the following tariff category:

Tariff Category

Commercial Tariff C2

Industrial Tariff E2, E2s, E3, E3s

Agriculture Tariff H2

Mining Tariff F2

Enhanced Time of Use (ETOU)

ETOU tariff scheme is introduced as an extension to the TOU tariff. Under this scheme, there will be three (3) time zones for Energy charge with Peak, Mid-Peak and Off-Peak rates.

On the other hand, Maximum Demand charge will have two (2) time zones with Peak and Mid-peak rates.

The scheme is also divided as follows:

Monday to Friday

• 3 times zones with 3 energy rates for Energy charge: Peak, Mid Peak and Off-Peak• 2 times zones with 2 rates for Maximum Demand charge: Peak and Mid Peak

Weekends and Public Holiday

• 1 time zone with 1 energy rate: Off-Peak rate only• Maximum Demand Charge is waived during Saturday, Sunday, and Public

Holidays

Note: ETOU will only include these fixed Public Holidays: New Year (1 January), Labour Day (1 May), Merdeka Day (31 August), Malaysia Day (16 September) & Christmas (25 December)

ETOU Time Zones

ETOU tariff scheme has 3 time zones (Peak, Mid-Peak and Off-Peak) on Monday FridayOnly 1 time zone (Off-Peak) applied on Saturday, Sunday and Public Holidays

Enhanced Time of Use Zones

Time Zone Hours

Mid-Peak 08:00 – 11:00

Peak 11:00 – 12:00

Mid-Peak 12:00 – 14:00


Peak 14:00 – 17:00

Mid-Peak 17:00 – 22:00

Off- Peak 22:00 – 08:00

Enhanced Time of Use (ETOU) Time Zones

Peak Mid-Peak Off-Peak

18.00 PM AM

0.0022.00

17.00

14.00

11.00

08.00

12.00

06.00 18.00

0.00

12.00

06.00PM AM

The ETOU scheme will be offered as an option based on the schedule below:

Implementation of Enhanced Time of Use (ETOU) Schedule

Date Tariff Categories

Starting from 1 January 2016

• Commercial customers at medium voltage (tariff C1 and C2)• Industrial customers at medium and high voltages (tariff E1,

E1s, E2, E2s, E3 and E3s)

Starting from 1 January 2017

• Industrial customers at low voltage (tariff D and Ds)

Note: However, low voltage Industrial customers may opt for the ETOU scheme starting from 1st January 2016, provided that they would upgrade to medium voltage tariff at their own cost.

Weekday Saturday, Sunday and Public Holidays


ETOU tariff scheme will be offered as an option to low, medium and high voltage customers under the following tariff category:

Tariff Category

Commercial Tariff C1, C2

Industrial Tariff D, Ds, E1, E1s, E2, E2s, E3, and E3s

ETOU Rate

Tariff Category

Demand Charge (RM/kW/Month) Energy Charge (sen/kWh)

Peak Mid-Peak Peak Mid-Peak Off Peak

Commercial C1 MV ETOU 34.00 28.80 58.40 35.70 28.10

Commercial C2 MV ETOU 48.40 42.60 63.60 33.90 22.40

Industrial D LV ETOU 42.10 37.20 48.40 32.70 24.90

Industrial E1 LV ETOU 35.50 29.60 56.60 33.30 22.50



*Source: Tenaga Nasional Berhad (TNB) - www.tnb.com.my

WATER RATES

In Malaysia, state governments are responsible for the development, operation and maintenance of water supplies. Entities for States Water Supply Authorities in Malaysia are; Public Works Department, Water Supply Department, Water Supply Board and Water Supply Company.

PERAK WATER BOARD MONTHLY WATER RATES

Type of Water Supply Tariff Code Rate Minimum

Payment

Domestic / Government 110 - 10m³ = RM 0.30/m³

11 - 20m³ = RM 0.70/m³>20m³ = RM 1.03/m³

RM 3.00


Business / Industrial 210 - 10m³ = RM 1.20/m³

11 - 20m³ = RM 1.40/m³>20m³ = RM 1.61/m³

RM 12.00

House of Worship / Welfare

410 - 20m³ = RM 0.30/m³>20m³ = RM 0.34/m³

RM 3.00

Bulk81

0 - 20m³ = RM 0.60/m³>20m³ = RM 0.69/m³

RM 100.00

*Source: Lembaga Air Perak - www.lap.com.my

SEWERAGE RATES

Indah Water Konsortium Sdn. Bhd, a company owned by the Ministry of Finance Incorporated, is Malaysia’s national sewerage company which has entrusted with the task of developing and maintaining a modern and efficient sewerage system for all Malaysians. Since then, Indah Water has taken over the sewerage services from local authorities in all areas except the States of Kelantan, Sabah, Sarawak, Majlis Bandaraya Johor Bahru and Majlis Perbandaran Pasir Gudang, KEJORA and KETENGAH.

Domestic Customers

Domestic Customer Per month

Low cost houses and government quarters in categories F,G,H and I (receiving either Individual Septic Tank or Connected Sewerage Services)

RM2.00

Houses in Kampung, New Villages and Estates (receiving either Individual Septic Tank or Connected Sewerage Services)

RM3.00

Premises and government quarters in categories A, B, C, D and E receiving Individual Septic Tank Services.

RM6.00

Premises and government quarters in categories A, B, C, D and E receiving connected Sewerage Services

RM8.00

Industrial Customers

Industrial Customers Per head per month

Premises receiving Individual Septic Tanks Services RM2.00

Premises with Connected Sewerage Services RM2.50


Commercial Customer

Monthly sewerage services charges for commercial premises is the sum of the Basic Charge based on the premises Annual Value and the Excess Charge based on average water consumption in excess of 100 meter cube (m3).

Annual Value of Property

Monthly basic charge for premises receiving

connected sewerage services

Monthly basic charge for premises with individual

septic tanks

RM RM RM

2,000 or less 8 7

2,001 - 5,000 14 8

5,001 - 10,000 20 14

10,001 - 20,000 26 19

20,001 - 30,000 29 21

30,001 - 40,000 32 23

40,001 - 50,000 35 25

50,001 - 60,000 38 27

60,001 - 70,000 41 29

70,001 - 80,000 44 31

80,001 - 90,000 47 33

90,001 - 100,000 50 35

100,001 - 200,000 180 120

200,001 - 400,000 495 330

400,001 - 600,000 522 348

600,001 - 800,000 1,980 1,320

800,001 - 1,000,000 2,160 1,440

1,000,001 - 3,000,000 4,320 2,880

3,000,001 - 5,000,000 8,800 5,400

5,000,001 - 7,000,000 9,200 6,000

More than 7,000,000 9,600 6,600


Water Usage Excess Charge

Up to 100 m3 No charge

More than 100 m3 30 sen per m3

More than 200 m3 45 sen per m3

The excess charges are subject to an annual revision based on the water consumption data for the previous year obtained from the Water Authority.

*Source: Indah Water Konsortium Sdn Bhd - www.iwk.com.my

SCHEDULE WASTE TREATMENT RATES

Kualiti Alam Sdn. Bhd. is the designated company providing off-site scheduled waste treatment disposal services in Peninsular Malaysia. Its waste management centre is located at Bukit Nanas in Negeri Sembilan. For non-scheduled wastes, collection and disposal rates vary according to location and contractor.

Waste Group Waste Type

AMineral Oil Wastes Wastes containing lubricating oil, hydraulic oil, etc.

BOrganic Chemical Wastes Containing Halogens and/or Sulphur > 1% Freon, PVC wastes, chloroform, solvents, capacitors and transformers containing PCB, etc.

CWaste Solvents Containing Halogens and/or Sulphur < 1% Acetone, alcohols (eg. ethanol, methanol), benzene, turpentine, xylene, etc. Waste should be pumpable, containing < 50% water and 18MJ/kg calorofic value

HOrganic Chemical Wastes Containing Halogens and/or Sulphur < 1% Glue, latex, paint, phenol, printing ink, synthetic oils, soap, epoxy, etc.

KWastes Containing Mercury Mercury, vapour lamps, COD-fluids, mercury batteries, etc.

TPesticide Wastes Insecticides, fungus and weed killers, rat poison, etc

XInorganic Wastes Acids, alkaline, sodium hypochlorite, inorganic salts, metal hydroxide sludge, chromate and cyanide waste, etc.

ZMiscellaneous Medicine wastes, lab-packs, asbestos wastes, mineral sludges, isocyanates (MDI,TDI), batteries, etc.


Organic Wastes for Incineration

Waste Group

Packaged Wastes* Bulk Wastes

Pumpable liquid Solid Pumpable

liquid Solid

per tonne / per pallet per tonne / per pallet

RM RM RM RM

A 810 - 630 -

B 3,150 3,600 - -

C 1,350 - - -

H/Z 1,890 2,790 1,800 2,700

T 3,150 3,600 - -

Tenorm Waste for Incineration

Waste GroupPackaged Waste*

per tonne / per palletBulk Waste

per tonne / per pallet

RM RM

Z 4,000 Not Applicable

Inorganic Wastes for Physical/Chemical Treatment

Waste Group

800-litre Pallet Tank per tonne / per

pallet

200-litre Drum per tonne / per pallet

RM RM

Acid Wastes Without Chromate (X) 1,440 1,620

Alkaline Wastes Without Cyanide (X) 1,440 1,620

Chromate Wastes (X) 1,800 1,980

Cyanide Wastes (X) 1,800 1,980

Mercury Wastes (K) 3,600 3,780


Inorganic Wastes for Solidification

Waste Group

Packaged Wastes* per tonne / per pallet

Waste in Bulk per tonne / per pallet

RM RM

X / Z 810 765

Inorganic Waste for Direct Landfill

Waste Group



RM RM

X / Y 495 450

Rubber Sludge Waste for Rubber Sludge Landfill

Waste Group



RM RM

X 700 Not applicable

Encapsulation

Waste Group (Z)Packaged Wastes* per

tonne / per pallet

RM

Contaminated Crushed Drum and Other Contaminated Waste 1,500


Cementation

Waste Group (Z)


RM

Dry Cell Batteries and Other Miscellaneous Wastes 900

*Note:Packaged waste refer to wastes packed in standard 200-litre drums or 1m3 PP Bags.

Transportation Rates

KM State

Per Pallet

Per Metric Tonne1st Tier 2nd Tier

Min. 18 pallet

above 18 pallet

RM RM RM

114 Negeri Sembilan 52.88 26.44 66.10

248 Kuala Lumpur (Wilayah Persekutuan) 59.73 29.87 74.66

274 Melaka 60.71 30.36 75.89

374 Selangor 65.61 32.80 82.01

652 Perak 79.32 39.66 99.14

722 Johor 82.25 41.13 102.82

760 Pahang 84.21 42.11 105.26

1050 Pulau Pinang 113.59 56.79 141.98

1152 Terengganu 180.17 90.09 225.22

1166 Kedah 181.15 90.58 226.44

Kedah (Kulim) 142.24 71.12 177.80

1190 Kelantan 183.11 91.56 228.89

1240 Perlis 184.09 92.04 230.11

Note: For waste on pallets, the rates are quotes in 2 tiers. The 1st tier is for a minimum of 18 pallets and the 2nd is for any pallets above the minimum 18 pallets in the same consignment.Source: Kualiti Alam Shd. Bhd.-www.kualitialam.com.my


GAS & FUEL COSTS

Per litre RM

Petrol (Unleaded)

- Retail 1.70

- Bulk Consumers* 1.85

Diesel

- Retail 1.55


Medium Fuel Oil 2.25

Per kg RM

LPG

- Bottled 1.90


Note: Kuala Lumpur prices quoted * Prices fluctuate from time to time based on contracts and current crude oil market condition.

Natural Gas Tariff for Non-Power Sector in Peninsular Malaysia

Gas Tariff Category

Applicability Range MMBtu/year

Base Tariff(RM/MMBtu)

GCPT Rebate

(RM/MMBtu)

Effective Tariff(less GCPT

rebate)(RM/MMBtu)

A Residential Customers 19.26 -0.40 18.86

B 0 - 600 24.86 -0.40 24.46

C 601- 5,000 24.99 -0.40 24.59

D 5,001 – 50,000 25.24 -0.40 24.84

E 50,001 – 200, 000 26.33 -0.40 25.93

F 200 001 – 750, 000 26.33 -0.40 25.93

L >750, 000 27.21 -0.40 26.81

Average Base Tariff 26.71

Note: MMBtu = Million British thermal unitGCPT = Gas Cost Pass-Through

*Source: Gas Malaysia Berhad - www.gasmalaysia.com


TELECOMMUNICATIONS RATES

Telephone Charges

With effect from 1 January 1999, under the Equal Access Regime, telephone subscribers in Malaysia can select any network from telephone companies for their national and international calls. As for cellular phones users, there are variety service operators to choose from. The government has introduced the concept of tariff ceilings for fixed line and cellular services, the rates depend on the market competition as the rates are not regulated. The telecommunications service operators may set their rates at par or below the ceiling rates.

Local Calls (Businessline)

Deposit

Sole Proprietorship RM200

Partnership (eg Enterprise) RM300

Private Limited (eg Sdn Bhd) RM400

Public Limited (eg Bhd) RM500

Stamp Fee RM10

Rental Charges

Rental Charges CapacityBusiness Rate (Monthly)

Peninsular Malaysia Sabah/Sarawak

RM45.00 RM45.00

Price is exclusive of GST.

Initial Charges

RM

Installation Charge – pay to Telekom Malaysia RM50.00

Wiring Charge – payment to contractor appointed by TM

• Existing wiring RM30.00


• New wiringNote: i) Every additional 1 meter is charged RM5.00. ii) The charges are also applicable for the external

removal (ER)

RM50.00

Reconnection Fee - when a subscriber’s service has been temporarily disconnected, a charge will be imposed for service reconnection.

RM10.60

Call Charges

Local call is charged at 8 sen for the first 2 minutes or part thereof and 4 sen for each subsequent minute or part thereof. Price is exclusive of GST.

Long Distance Calls

With International Call service, customers can dial direct overseas without the assistance of an operator. This facility allows customers to enjoy cheaper and faster overseas connections. Charges for International Call calls are itemized in the telephone bill. Long Distance calls consist of National Calls and Long Distance Calls.

National Calls

National calls are self-dialed calls from a town to another beyond the adjacent charge area. Charges from Homeline/Businessline phones to Homeline/Businessline phones:

Distance (km) Homeline/Businessline

to Homeline/Businessline

Full Rate 7.00 a.m. - 6.59 p.m.

Reduced rate 7.00 p.m. - 6.59 a.m.

Operator Assisted**

(charge per 3 mins)

Band A (Not Exceeding 50km)

10 sen/50 seconds 10 sen /60 seconds* 35 sen

Band B (50km - 150km) 10 sen /20 seconds 10 sen/40 seconds 90 sen

Band C (Exceeding 150km)

10 sen /7 seconds 10 sen/14 seconds RM2.70

Price inclusive of GSTNote:* Currently, TM charges for each 75 seconds ** Operator Assisted - Service charge per effective call is RM1.50 (US$ 0.38) - Per block of 3+3


Charges from Homeline/Business phones to Mobile phones:

MTX AreaHomeline/Businessline to

Mobile

Full Rate9.00 a.m. -8 .59 p.m.

Reduced rate9.00 p.m. -8.59 a.m.

Operator Assisted(charge

per 3 mins)

Band L (within MTX) 10 sen/20 seconds 10 sen /30 seconds RM2.10

Band M (Adjacent MTX) 10 sen/8.6 seconds 10 sen /15 seconds RM2.10

Band N (Non-Adjacent MTX) 10 sen/8.6 seconds 10 sen /15 seconds RM2.10

Price inclusive of GST

Note:The above call charge is effective from 1st Jan 2005A service charge of RM1.50 (US$ 0.38) is levied for the effective call made via Operator Assisted serviceMTX denotes Mobile Telephone Exchange Area

Charges from Homeline/Businessline phones to Neighbouring countries:

Standard Rate Operator Assisted*(charge per 3 mins)

Border Area to Singapore**/Brunei*** 10 sen/20 seconds RM0.95

Price inclusive of GST*Note: Operator Assisted - Service charge per effective call is RM1.50

Full Rate 7.00 a.m. - 6.59 p.m.

Reduced rate 7.00 p.m. - 6.59 a.m.

Operator Assisted*

(charge per 3 mins)

Rest of Peninsular Malaysia to Singapore**

10 sen/3.1 seconds 10 sen/5.8 seconds RM6.00

Sabah/Sarawak to Singapore 10sen/2.3 seconds 10 sen/4.6 seconds RM7.80

Rest of Sabah/Sarawak to Brunei**

10 sen/3.1 seconds 10 sen/5.8 seconds RM6.00

Price inclusive of GST Note:* Operator Assisted - Service charge per effective call is RM1.50 (US$ 0.38) ** Denotes area other than border area

Price is exclusive of GST


International Calls

International Call is charged in blocks of 6 seconds or part thereof. The charge for each block depends on the country to which the International Call is made.

Country Country Code Time Difference (Hours) Rate per minute (RM)

Australia 61 0 to +2 0.90

China 86 0 2.40

Germany 49 -7 1.80

Japan 81 +1 1.80

UK 44 -8 0.90

USA 1 -13 to -16 0.90

*Source: Telekom Malaysia - www.tm.com.my

INTERNET SERVICES

The major licensed Internet Service Providers (ISPs) in Perak are TM Net Sdn. Bhd. (Telekom Malaysia Berhad), DiGiNet (DiGi Telecommunications Sdn. Bhd.), Celcome, UMobile, Yes 4G, and Maxis Broadbands Sdn. Bhd. The major ISPs are TM Net (Telekom Malaysia Berhad wholly-owned company).

Dial-up Connection

The dial-up connection that provide by TM is called 1515. 1515 provides low-cost dial-up Internet connection for users who are not looking to use the Internet frequently and prefer to connect at their convenience by using a computer and modem connected over a normal telephone line.Available Packages

Category Plan Name Description

Personal, Student & Disable

1515 RM10.00 - 1200 Minutes VSAS

Pay RM10.00 one time registration fee. WAIVE first year annual subscription fee (charge RM24.00 for 2nd year onwards). Pay RM10.00 monthly and get:• 1000 minutes of Internet access.• FREE additional 200 minutes of Internet

access.


1515 RM10.00 - 1000 Minutes plus X-BLOCKER* & VSAS

Pay RM10.00 one time registration fee. WAIVE first year annual subscription fee (charge RM24.00 for 2nd year onwards). Pay RM10.00 monthly and get:• 1000 minutes of Internet access

Price inclusive of GST Terms & Conditionsi. Balance of minutes could not be forwarded to the next monthii. Additional minutes of Internet access will be charged at 1 sen/min and all 1515 call charges is

at 1.5 sen/miniii. Additional minutes for Streamyx Hotspot will be charged at 5 sen (US$ 0.01)/miniv. Applicable to new applicants under Personal, Student & Disable category onlyv. First bill will consists of an additional charge of RM10 (US$ 2.50) one month in advance apart from the charges as per

mentioned in the table

Other Packages

Categories Registration Fee Annual Subscription

Access Fee (sen/min)

School RM25.00 RM24.00 1.0

Organisation RM50.00 RM60.00 2.5

Usage Charges Access Fee Call Charges

1515 access code 1 sen/min 1.5 sen/min

8, 7 or 6 digit access code (alternative access number)

1 sen/min 4 sen/min & above

Note: Call charges for the 8/7/6 digit PSTN access numbers is based on local call charges. Long distance charge may apply if you dial outside your local area.

4 MB for mailbox storage are provided (2 MB for incoming and 2MB for outgoing). However, customers can upgrade their mail size storage and charges are as follows:-

Size Monthly Fee

4 MB Free

10 MB Free


15 MB RM 2.00

20 MB RM 4.00

25 MB RM 6.00

X MB, X Starts from 10 in increment of 5 MB (X-10)/5 * RM 2.00 Note: The service for additional e-mail space for 1515 account will be charged monthly. If customers wish to terminate this service, kindly inform before the following year's billing cycle. TM reserves the right to amend the terms and condition contained at any time and customers shall be bound to the terms and condition amended.

Domestic Digital Leased Line

Destinations

Price (RM per

year) 64 Kbps

Price (RM per

year) 128 Kbps

Price (RM per

year) 256 Kbps

Price (RM per

year) 512 Kbps

Price (RM per

year) 1 Mbps

Price (RM per

year) 2 Mbps

K.L. - Bukit Damansara 10,800 11,700 27,600 30,000 34,200 54,300

K.L. - Bukit Jalil 15,000 19,500 38,400 46,200 58,200 85,200

K.L. - Shah Alam 17,400 24,900 48,000 58,200 73,200 102,000

K.L. - Cyberjaya 17,400 24,900 48,000 58,200 73,200 102,000

K.L. - Seremban 24,600 41,100 76,800 94,200 118,200 152,400

K.L. - Malaka 27,624 45,258 83,226 105,540 135,210 176,970

K.L. - Ipoh 30,120 48,690 88,530 114,900 149,250 197,250

K.L. - Kuantan 31,080 50,010 90,570 118,500 154,650 205,050

K.L. - K.Terengganu 35,640 56,280 100,260 135,600 180,300 242,100

K.L. - Pulau Pinang 35,880 56,610 100,770 136,500 181,650 244,050

K.L. - Johor Bahru 35,928 56,676 100,872 136,680 181,920 244,440

K.L. - Kota Bharu 37,896 59,382 105,054 144,060 192,990 260,430

K.L. - Alor Setar 39,096 61,032 107,604 148,560 199,740 270,180

K.L. - Kangar 41,064 63,738 111,786 155,940 210,810 286,170

K.L. - Kuching 68,568 101,556 170,232 259,080 365,520 509,640

K.L. - Kota Kinabalu 84,120 122,940 203,280 317,400 453,000 636,000


Internet Data Centre (IDC)

This service offer co-location and hosting services to customers. IDC offers latest physical environment necessary to keep customers’ servers running at a very high speed access for 24 hours a day, 7 days a week and 365 days a year. Nationwide, TM Net has few data centers and located at major towns with 155 Mbps connectivity.

Co-location service allows customers to place a portion or all of client systems within the IDC. The client can cut down on ongoing network costs and scale internet operations easily with the growth of business.

Broadband Services

TM Net offers broadband services using fixed and wireless technology to both residential and corporate customers. The wireless broadband service offered by TM Net is available in major towns and being extended to other areas nationwide.

UniFi Installation

FTTH Setup

• Voice for UniFi on FTTH will be served via ONU• IPTV & Internet (WiFi) only will be delivered via RG/BG (with TR069 capability)• Voice can be offered both via Existing PSTN Infra and UniFi Infra. Voice served from ONU will be

given a new PSTN number, while maintaining the existing PSTN number on existing copper• Installation time for fibre installation in landed properties will take between 5-8 hours

VDSL2 Setup• Voice for UniFi on VDSL2 will be served via VDSL2 modem• IPTV & Internet (WiFi) will be delivered via RG (with TR069 capability)• High rise buildings utilising Very High Speed Digital Subscriber Line 2 (VDSL2) technology will be

between 2-3 hours to install

Internal Setup

i Standard Installation• Standard installation is defined as the normal installation process that is carried out by TM

or its Authorised Contractors for UniFi service installation• Standard installation are:• i.< 15m of fibre cable FTB - BTU• ii.< 15m of RJ45 cable BTU – RG – STB/PC• iii.< 15m of RJ11 cable BTU – DECT Phone• iv.< 30m Raceway (casing for wiring)


ii Optional InstallationOptional installation refers to installation activity that is not covered under the scope of the standard installation provided

Description Charging Parameter Pricing

Outside pole to FTB via surface or underground wiring

1st 30m (Pole to FTB) RM450

Additional metre RM6

3m surface wiring1st 15m (FTB-BTU) RM290

Additional metre RM20

Wiring over the ceiling*1st 30m RM170

Additional Metre RM2

*Charges do not include cost of standard installation cabling (internet fibre,RJ45 and RJ11) beyond 15 metres. Please refer to the prices in standard installation table

Optional installation are:i. 1 unit (5metres) LAN Cable = RM25/unitii. 1 unit (5metres) Phone Cable = RM15/unitiii. 1 unit (5metres) Raceway = RM25/unitiv. 1 unit (5metres) Fibre Cable = RM50/unit

Multiple Line Installation• Multiple Line installation are for customer who request more than 2 voice line• Equipments that provided for the installation are:

i. Single Line Telephone (SLT) with 1 year warrantyii. DECT Phone with 1 year warrantyiii. Analog Telephone Adaptor (ATA) with lifetime warranty

UniFi Business

Charge/month Download Volume

Download (Mbps)

Upload (Mbps) Installation Simple Voice

(sen/minute)

RM299 Unlimited 30 10 Free (45ft wiring only) 12

RM349 Unlimited 50 20 Free (45ft wiring only) 12

RM399 Unlimited 100 50 Free 0

Office in the Box

Office in a Box is a complete yet simple communications solution that designed to meet the need of SOHO, small as well as medium businesses. Office in a Box provides exceptional value with attractive


call rates and unlimited access to Business Broadband.

Charge/month Download Speed Upload Speed

RM198 Up to 1Mbps Up to 384kbps




RM88 worth of call value at normal ratesFixed Line to Fixed Line : 10sen/minFixed Line to Mobile : 15sen/min

Direct Over Metro-E (DOME)

It is a cost effective and flexible service provide by TM that allows you to upgrade to a higher bandwidth without incurring the costs of setting up new equipments or additional training. Based on the Carrier Class Ethernet industry standards, this technology helps eliminate barriers to efficiency, speed and performance by simplying networks and connecting people more efficiently.

Benefits DOME

• High Speed Bandwidth It is available from 4Mbps to 1Gbps and it uses simple, cost-effective extensions to familiar

Ethernet LAN technology. With the unique high scalability feature, DOME offers flexible bandwidth upgrades best suited

according to your business expansion. • High Scalability DOME enhances the ability to use a network service that is ideal for wide variety of business

applications with voice, video and data.

Provides cost-effective solution as shared Metro-E uses common enterprise IT infrastructure and resources to reduce costs. With bandwidth scalability and flexibility, you only pay for what you need.

Metro-E is simple to manage. All that is required is a standard connection from your Ethernet switch or routers to your network.

• Future Proof Technology Metro-E gives you the ‘peace of mind’ to focus on expanding your business to the fullest potential.

By deploying Metro-E, your company will no longer need to resort to different technologies to meet your company’s current and future telecommunication needs.

*Source: Telekom Malaysia - www.tm.com.my


5 TRANSPORTATION COSTS

OCEAN FREIGHT RATE

Average Freight Rate

Rates quoted are subject to:• THL/THD/DOC and EDI• BAF/ CAF/WAR RISK/ PEAK SEASON surcharges.• Based on market condition

From Port Klang to:20-ft container 40-ft container

US$ US$

AUSTRALIA (Main ports) 450 900

CHINA (Shanghai) 100 200

EUROPE (Main ports) 1,625 3,400

INDIA (Navasheva) 600 1,200

JAPAN (Main ports) 400 800

KOREA (Pusan) 400 800

WEST MEDITERRANEAN (Main ports) 2,000 4,100

NEW ZEALAND 950 1,900

SOUTH AFRICA 1,300 2,500

*Source: Malaysian Investment development Authority (MIDA) – www.mida.gov.my

COURIER SERVICE RATE

Various Malaysian and international companies provide courier services in Malaysia.

Destination Country

Documents MerchandiseMax.

Weight Limit (kg)

First 500 gm Next 500 gm

First 500 gm

Next 500 gm

RM RM RM RM

Australia 60 15 75 14 20

Germany 70 20 100 19 23


Japan 47 12 64 15 30

UK 70 20 100 15 20

USA 65 20 100 20 No Limit

Source: Pos Malaysia Berhad - www.pos.com.my

AIR CARGO RATE

From Kuala Lumpur to:

Destination Country

SCR* Item No.

Minimum Weight (kg)

Rates/kg

RM

AUSTRALIA

Perth

Minimum 113.00

Normal 16.40

45 13.00

250 11.08

500 10.46

Sydney

Minimum 113.00

Normal 20.05

45 15.74

250 12.19

500 11.72

GERMANY

Cologne/FrankfurtMinimum 150.00

Normal 33.07

Hamburg/Stuttgart45 25.95

250 15.36

JAPAN

Osaka/Tokyo

Minimum 113.00

Normal 18.91

45 14.73


Destination Country

SCR* Item No.

Minimum Weight (kg)

Rates/kg

RM

KOREA

Seoul

Minimum 113.00

Normal 20.93

45 16.25

UNITED KINGDOM

London

Minimum 150.00

Normal 35.63

45 27.87

250 15.68

USA

New York

Minimum 165.00

Normal 30.89

45 24.89

100 24.50

200 22.88

300 20.95

400 20.73

500 19.68

4314 300 18.45

4314 500 17.94

4314 1000 17.35

4416 100 18.11

4416 500 17.53

4416 1000 15.99


Destination Country

SCR* Item No.

Minimum Weight (kg)

Rates/kg

RM

West Coast

Minimum 165.00

Normal 29.24

45 23.08

100 22.88

200 21.23

300 19.33

400 19.11

500 18.03

4314 300 16.78

4314 500 16.26

4314 1000 15.69

4416 100 16.53

4416 500 16.14

4416 1000 14.02

*SCR=Specified Cargo Rates

Item No. 4314 - Electronic components (fabricated for electronic computers, auxiliary machines)

Item No. 4416 - Automobile radios, dictation machines, hearing aids, records, recording tape, recording wire, radios, televisions, sound recording sets, electric appliances, lighting fixtures, enamelled wire, insulated wire, telephone apparatus, telegraph apparatus, teletype apparatus, electronic tubes, semi-conductors

Source: Quality Standards & Tariffs, MasKargo-www.maskargo.com


AVERAGE HAULAGE RATES

Haulage base: Port Klang (North Port)

Area

Haulage Rates Road Tolls FAF Total

20’ & 40’ (RM)

Effective from 1st Jan.

200712.47%

Period from 1st June

2011

20’ & 40’(RM)(Actual at

cost) (RM)

PORT KLANG - Shah Alam 533.00 19.80 86.29 639.09

PETALING JAYA - Sungai Way 605.00 23.20 97.95 726.15

SELANGOR - Banting 677.00 0.00 109.61 786.61

PERAK - Tanjung Malim 1,515.00 59.80 245.28 1,820.08

PENANG - Butterworth/ Seberang Prai 2,883.00 194.80 466.76 3,544.56

KEDAH – Kulim 2,847.00 240.00 460.93 3,547.93

PERLIS – Kangar 3,488.00 240.00 564.71 4,292.71

NEGERI SEMBILAN – Nilai 1,162.00 56.40 188.13 1,406.53

MELAKA - Air Keroh Industrial Area 1,762.00 103.40 285.27 2,150.67

KELANTAN - Kota Bharu 3,963.00 197.80 641.61 4,802.41

PAHANG – Kuantan 2,328.00 197.80 376.90 2,902.70

TERENGGANU - Kerteh 2,782.00 197.80 450.41 3,430.21

JOHOR - Pasir Gudang 2,818.00 211.00 456.23 3,485.23

Note: FAF -Fuel Adjustment Factor *The hauliers rate mentioned is only average indicative rate obtained in 2011 before the implementation of the anti-competition act. Hauliers’s tariff is currently liberalized and is on willing buyer willing seller basis.

Source: The Hauliers*


IPOH CARGO TERMINAL SDN. BHD. (ICT)

• The idea of ‘Dry Port’ or ‘Inland Port’ as the best alternative to a seaport was developed by the Malaysian Government. The main aim is to provide all the facilities and logistic services that are available at seaport at strategic inland location. It is basically an extension of port facilities into the hinterland of a seaport, except in this case without the sea and for the reason the term ‘Dry Port’is being used.

• Based on this concept, Malaysia established its first ‘Dry Port’ at Jalan St. John, Ipoh in the state of Perak. It was incorporated under the Company’s Act as a private concern under the name Ipoh Cargo Terminal (ICT) in November 1989 under the auspices of the Ministry of Transport with the participation of Keretapi Tanah Melayu Bhd, Perak State Economic Development Corporation (SEDC), Port Klang Authority (PKA), Penang Port Commission (PPC) and Johore Port Authority (JPA).

• The project was launched on 16th July 1989 and the construction of the terminal was completed in October. ICT commenced operation on 1st November 1989 and was officially opened by the Honorable Minister of Transport on 10th November the same year.

• Established primarily to help and provide the Perak-based traders an alternative in choice of ports for their business, ICT has now become the main port of import and export for most of the major and small scale industries located within Kinta Valley and its surrounding.

Our Services

• Cargo HandlingBoth conventional and containerized cargo

• WarehousingStorage of Bonded & Non bonded Cargo.

• Open Storage/Container StorageStorage facility for heavy lift cargo and empty/laden container storage for both import/export.

• Port Services, Documentation and Custom ClearanceProcessing of Customs 8 for transshipment of import container from seaport to ICT and clearance of Customs K1/K2/K3/K8/K9 for seaport/export shipment via ICT.

• Maintenance and Repair of ContainersApart from being a “Dry Port” also function as a depot for storage of MT containers for liners who choose to use the terminal facility for their shippers within the Kinta Valley.

• Weighbridge ServiceThe terminal is equipped with a weighing of all export containers.


For further information:

IPOH CARGO TERMINAL SDN BHD (204706-X)Jalan St. John, 30200 Ipoh, Perak Darul Ridzuan, Malaysia No Tel : 05-5272415 / 05-5273416 / 05-5277045No Fax : 05-5273413Website : www.ictipoh.com.my

Contact person:1. Ms. Rosnawati bt. Ramli ([email protected])

2. Ms. Nor Hafizah bt. Abdul Halim ([email protected])

ICT’s Laden & Empty Container Consolidate Rates for Port Klang Sector.

Northport Area Westport Area

20’FT 40’FT 20’FT 40’FT

Empty Container RM310.00 RM515.00 RM340.00 RM585.00

FCL Laden Container RM470.00 RM715.00 RM470.00 RM715.00

LCL Laden Container RM540.00 RM800.00 RM540.00 RM800.00

Overweight Surcharge RM600.00Container + cargoes weight exceed

24 tonnes & above

One Way Laden (by road) 20’FT 40’FT

Port Klang Sector (FCL) RM1000.00 RM1300.00

Port Klang Sector (LCL) RM1070.00 RM1400.00

Lifting Charges 20’FT 40’FT

Empty LOLO RM22.00 RM38.00

Laden LOLO RM43.00 RM73.00

Storage 20’FT 40’FT

Empty Storage RM2.00 p/day RM4.00 p/day No free period

Laden Storage RM4.00 p/day RM8.00 p/dayImport: 5 days free storageExport: 7 days free storage


Note: All the published rates are subject to any changes / review of cost

Warehouse rates

No. Type of service Duration Unit

Calculation Price (RM) Warehouse

1. Storage

a) Monthly M3 / Tonne 8.00 Bonded / Non Bonded

b) Daily M3 / Tonne 2.00 Bonded / Non Bonded

c) Leasing Sq.ft 3.00 Non Bonded

d) Monthly Sq.ft 1.00 Open Storage

2. Handling Per Move M3 / Tonne 3.00 Bonded / Non Bonded

3. Service From value of the cargo

0.125% Bonded

4.Stuffing/ Unstuffing Per move

Per Container20’ -

RM 85.00

40’ - RM 150.00

5. Laden Lolo Per Move Per Container

20’ - RM 43.00

40’ - RM 73.00

LUMUT MARITIME TERMINAL SDN BHD

Lumut Port is strategically located off the Straits of Malacca, on the west coast of Peninsular Malaysia, in Perak. The Port was established as a State Port and a catalyst for economic growth, development and industrialization of the State and the nation in general.

It owns and operates the port at Kg Acheh, Lumut which was officiated on 24th July 1995 and have been in operation for more than 20 years. In 2002, Lumut Port began to operate and manage Lekir Bulk Terminal.

Lumut Port Industrial Park provides land space for warehousing or transshipment and is on offer for local and foreign investors who are able to contribute to the throughput of the Port.


Lumut Maritime Terminal (LMT) Lumut Port Industrial Park (LPIP) Lot 1, Lumut Port Industrial Park, Jalan Kg Acheh, 32000 Sitiawan, Perak Darul Ridzuan, Malaysia.+605-692 8111 +605-692 7179 [email protected]

LEKIR BULK TERMINAL (LBT) Pulau Lekir Satu, Jalan Teluk Rubiah, 32040 Seri Manjung, Perak Darul Ridzuan, Malaysia +605-688 9166 +605-688 9800 Mon - Fri 8.30am - 6.00pm Closed on Saturday, Sundays and Public Holidays

TABULATION OF PRINCIPLE CHARGES AT LMT TERMINAL

Dry Bulk Cargo

Activity Main Berth Barge Berth

i. Berth Occupancy RM2.00 RM1.00

ii. Stevedorage RM4.00 N/A

iii. Wharf Handling RM3.00 RM3.00

Transit Charge RM4.00 RM4.00

*Rate per tonne or part thereof

Liquid Bulk Cargo



ii. Wharf Handling RM5.00 RM7.50



General Breakbulk Cargo



ii. Stevedorage RM6.00 RM6.00


Transit Charge NIL NIL

Shed Forklift RM2.00 RM2.00


Iron And Steel/Project Cargo



ii. Stevedorage RM6.00 RM6.00


Transit Charge NIL NIL


* The Principal Charges may vary depending on the volume of cargo contracted.

a) Equipment Hire Charges

i. Conveyors - RM1.50 per tonne or part thereof

ii. Grabs and Drumming - RM1.00 per tonne or part thereof

iii. Cargo Slings - To check with the Terminal

b) Dry bulk cargo trimming charge - RM0.50 per tonne or part thereof

c) Weighing Charges (in/out) - RM5.00

d) Stevedorage – Drum operations - RM6.00

Marine Charges

The above charges such as Pilotage, launch, tugs, berthing and unberthing would be as per services rendered to the vessel while in the port.

• Vessel Overstaying Charges - RM20.00 (US$ 5) per meter of LOA per hour• Port Stay charges - RM10.00 (US$ 2.50) per meter of LOA per hour


6 LIVING IN PERAK

RENTED ACCOMODATION, FURNISHED

Prime Urban Residential Area in Ipoh (per month)

Suburbs of Ipoh (per month)

RM RM

Houses

BungalowDouble Semi-Detached

1,000 – 10,000800 – 1,500

800 – 8,000500 – 1,000

Apartments/Condominiums

1 – Bedroom2 – Bedroom3 – Bedroom

500 – 900800 – 1,200

1,200 – 2,500

400 – 800600 – 1,000800 – 1,500

HOTEL RATES

Average published room rates in:

IpohSingle/Double

RM

5-Star Hotel 900

4-Star Hotel 200

3-Star Hotel 160

Source:TowerRegencyHotel,Ipoh•KintaRiverfrontHotel,Ipoh•HotelSeriMalaysia,Ipoh•PangkorLautResort,PangkorIsland.

GOLF CLUB MEMBERSHIP

DescriptionIndividual

Transferable Golf

Individual Non Transferable

Golf

Individual Transferable

Social

Individual Non Transferable

Social

Corporate Membership

Term Membership

Membership Fee RM35,000 RM18,000 RM20,000 RM15,000 RM40,000 RM6,000

Monthly Subscription Fee RM90.10 RM90.10 RM53.00 RM53.00 RM90.10 No


Sports Fund RM2.00 RM2.00 RM2.00 RM2.00 RM2.00 RM2.00

Security Deposit RM500 RM500 RM500 RM500 RM500 RM1000

Transfer Fee 10% of the prevailing membership fee

10% - 10% - 10% -

Source: Royal Perak Golf Club - www.royalperak.com.my

INTERNATONAL SCHOOL FEES

There are more than 30 international schools registered with the Ministry of Education, Malaysia. These schools are located in the Federal Territories of Kuala Lumpur and Labuan, and the states of Johor (Johor Bahru), Kelantan (Kota Bharu), Melaka (Malacca), Negeri Sembilan (Mantin), Pahang (Kuantan), Penang (island), Perak (Ipoh), Sabah (Kota Kinabalu) and Sarawak (Kuching). The fees shown below are from a cross-section of the schools and are calculated for a whole year.

Ipoh International School – Fees Schedule

Application fees, per childNon- refundable : RM 300Registration fees, per childNon- refundable : RM 2,800Deposit fees, per child Refundable : A term’s fee to be topped up as the child progress

Level Age Fee per Term (RM) (3 terms a year)

Fee After Rebate (RM)

Pre-School

Nursery 3 to 4 2,290 2,240

Reception 4 to 5 2,290 2,240

International Stream

Year 1 5 to 6 3,250 3,200

Year 2 6 to 7 3,750 3,700

Year 3 7 to 8 4,520 4,470

Year 4 8 to 9 4,950 4,900


Year 5 9 to 10 5,550 5,500

Year 6 10 to 11 6,030 5,980

Year 11 to 12 6,910 6,810

Year 12 to 13 6,980 6,880

Year 13 to 14 7,360 7,260

Year 14 to 15 7,860 7,760

Year 15 to 16 11,980 11,780

Sixth Form (with effect from Jan 2017) 16 to 17 9,275 9,075

Malaysian Stream

Application fees, per childNon- refundable : RM 300 Registration fees, per childNon- refundable : RM 1,200Deposit fees, per child Refundable : A term’s fee to be topped up as the child progress

Level Age Fee per Term (RM)(3 terms a year)


Malaysian Stream

KSSR 3 to 4 2,290 2,240

KSSR 4 to 5 2,290 2,240

KBSM 5 to 6 3,250 3,200

KBSM 6 to 7 3,750 3,700

A Level

Application fee : RM 300Registration fee : RM2, 800Deposit : RM 8, 925Tuition fee (payable in 4 instalments) : RM 35,700 Due date for tuition fee instalments : 1st month, 5th month, 9th month and 13th month of


A-Level studies

Early Years Centre

Application fees, per childNon- refundable : RM 300Registration fees, per childNon- refundable : RM 500Deposit fees, per child Refundable : A term’s fee to be topped up as the child progress

Level Age Fee per Term (RM) (3 terms a year)


KSSR 2 to 3 2,200 2,150

KSSR 3 to 4 2,200 2,150

KBSM 4 to 5 2,200 2,150

KBSM 5 to 6 2,900 2,850

Kindergarten Afternoon Enrichment Classes (For 4 to 7 years old)

Session Time Afternoon Enrichment Classes (For 4 to 7 years old)

Full Day 12:30hrs - 17:30hrs RM1,000

Half Day 12:30hrs - 15:30hrs RM600

Hostel Service (For students 12 years old and above)

Fee per Term (RM)

Fees per Year (11 month) (RM)

Deposit fees, per child Refundable (RM)

7,200 19,800 1,800

Fees inclusive of before and after school meals, transportation, tuition & co-curricular activities in the Hostel.

Note• All students only pay a one-time Application Fee & Registration Fee on Admission.• The deposit (i.e. Interest-free), equal to 1 term’s fee & to be topped up as child progresses.• Fees do not include ECA fees, books and uniform.


• School fees are invoiced 3 times a year and are payable before the commencement of the school term.• The School reserves the right to impose late payment charge of 5% per annum on all outstanding fees which have not been paid

by the 15th day of the commencement of the school term.• To give in writing on the 1st day of term, at least one term's notice BEFORE the student leaves the School. Failure to do so will

result in the forfeiture of the deposit.• Payments are to be made by cash or cheque payable to IPOH INTERNATIONAL SCHOOL SDN BHD.• Credit card payment will be accepted.• Payment by cash, cheque (excluding post-dated cheques) & telegraphic transfers within 15 days of the academic term will be

eligible to the above rebate. Rebate is solely for payment of the current term fee only.• Partial payment/instalments are not eligible for the rebate.• Rebates are not valid in conjunction with other promotions.

*Source: www.tenby.edu.my

HEALTHCARE

Average Consultation Fees charged by General Practitioners

(a) First visit/Initial Consultation

Initial

RM

Consultation only Consultation with examination Consultation with examination and treatment plan

35.00 - 125.00

Consultation after stipulated hours Up to 50% above the usual rate

House call or Home visit Up to 100% above the usual rate

(b) Clinic without pharmaceutical services

Initial

RM


35.00 - 145.00


House call or home visit Up to 100% above the usual rate


Average Consultation Fees charged by Physicians, Paediatricians and Psychiatrists (Specialist Fee)

ItemInitial Follow-Up

RM RM


80.00 - 235.00 40.00 - 105.00


House call or home visit Up to 100% above the usual rate

Source: Malaysian Medical Association - www.mma.org.my

Hospital Ward Charges

Category of WardPer night

RM

Single Bedded 150 – 250

2-Bedded 80 – 130

4-Bedded 65 – 90

Sources:PantaiHospitalIpoh-www.pantai.com.my•KPJIpohSpecialistHospital-www.kpjipoh.com

DOMESTIC HELP

Per month

RM

Servant (foreign maid, full-time) 800 – 1100

Driver 1,800 – 2,000

Source: Malaysian Investment Development Authority (MIDA) - www.mida.gov.my


PUBLIC TRANSPORT

Taxi Fares

RM

On Meter (by kilometre)

- For the first 1 km 3.00

- For every subsequent 115m 0.25

Radiophone Charges

- For every taxi call 2.00

- All luggage placed in the boot free

Source: Land Public Transport Commission (SPAD) –www.spad.gov.my


Electric Train Service (ETS)

Schedule: Padang Besar - Butterworth - Ipoh - KL Sentral - Seremban - Gemas


Schedule: KL Sentral-Butterworth

Schedule: KL Sentral - Ipoh


Child

Far

e

Adul

t Far

e

ETS

Plat

inum

Far

e in

RM

STES

EN /

STAT

ION

PBR

ARU

AKB

ASR

SPT

BTW

BMT

PBT

TPG

IPH

BTG

KLO

KLS

BTS

KJG

NLI

SBN

PADA

NG B

ESAR

PB

R11

1214

1933

4038

5858

5960

6062

ARAU

AR

U14

1911

1629

3735

5555

5658

5760

ANAK

BUK

IT

AKB

1610

1015

2836

3554

5455

5756

59

ALOR

SET

AR

ASR

1914

1214

2635

3353

5354

5655

57

SUNG

AI P

ETAN

I SP

T29

2422

1922

2928

4848

4951

5052

BUTT

ERW

ORTH

BT

W10

1217

2544

44

BUKI

T M

ERTA

JAM

BM

T11

1116

2443

43

PARI

T BU

NTAR

PB

T16

1414

2240

41

TAIP

ING

TPG

5550

4844

3526

2419

1618

3535

3637

4042

IPOH

IP

H71

6664

6150

4239

3524

1027

2728

3032

34

BATU

GAJ

AH

BTG

6862

6157

4827

1126

2627

2831

33

KUAL

A LU

MPU

R KL

O10

710

210

098

8879

7771

6246

449

1011

1315

KL S

ENTR

AL

KLS

107

102

100

9888

7977

7362

4644

99

1113

15

BAND

AR T

ASIK

SEL

ATAN

BT

S10

910

410

210

090

6448

4611

1010

1214

KAJA

NG

KJG

112

107

105

103

9366

5248

1413

1211

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NILA

I NL

I11

110

610

410

291

7155

5318

1716

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SERE

MBA

N SB

N11

611

110

910

595

7559

5722

2120

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ETS

Silv

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M

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PBR

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1213

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BTG

109

1011

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KAM

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1210

910

1112

1213

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1515

1515

TAPA

H RO

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1312

1010

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1112

1213

1414

1515

SUNG

KAI

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1514

1211

1010

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1212

1313

1414

SLIM

RIV

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SLR

1716

1412

119

911

1111

1212

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BEHR

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BEH

1816

1513

119

911

1011

1212

1212

TANJ

UNG

MAL

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TGM

1817

1514

1210

910

1011

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A KU

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KK

B20

1917

1614

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BTK

2120

1816

1513

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RAW

2222

2120

1816

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SUNG

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SG

B24

2221

2018

1615

1412

1211

99

9

KEPO

NG S

ENTR

AL

KGS

2423

2120

1816

1514

1312

109

99

KUAL

A LU

MPU

R KL

O25

2422

2119

1716

1514

1311

109

9

KL S

ENTR

AL

KLS

2524

2221

1917

1615

1413

1110

109

Child

Far

e

Adul

t Far

e


ETS Gold Fare in RM

STATION IPH BTG KPR SLR TGM RAW KLO KLS

IPOH IPH 10 11 15 17 20 22

BATU GAJAH BTG 11 10 14 16 19 21

KAMPAR KPR 13 12 13 14 18 20

SLIM RIVER SLR 22 20 17 10 13 16

TG MALIM TGM 25 23 20 11 12 14

RAWANG RAW 31 30 27 18 15 11

KUALA LUMPUR KLO 9

KL SENTRAL KLS 35 34 31 23 20 13 9

Train Routes Diagram

*Source: KTM Berhad - www.ktmb.com.my


DOMESTIC AIRFARES

Selected Destinations from Ipoh

FIREFLYRound Trip

RM

Singapore 500 – 1000

Johor Bahru 260 – 600

TIGERAIRRound Trip

RM

Singapore 500 - 1000

MALINDO AIRRound Trip

RM

Johor Bahru 400 - 600

Singapore 600 - 1200

Indonesia (Jakarta) 600 - 1200

Indonesia (Medan) 600 - 1200

Source: Fire Fly – www.firefly.com.my, www.tigerair.com, www.malindoair.com

EATING OUT IN PERAK, MALAYSIA

Prices quoted are for the city of Kuala Lumpur and would generally be lower for other locations in Malaysia.

RM

A lunch at a food court 8 - 10

A lunch at a restaurant in a 5-star hotel 60 - 100

Burger King (Whopper®) ala carte 10.95

KFC (Snack plate) 11.90

Pizza Hut (12-inch pizza) 34.80 - 40.30

Sushi King (Set meals) 18.90 - 21.90


SHOPPING IN IPOH, PERAK

Ipoh is a favorite destination of shoppers.A wide range of competitively-priced products are available here.

Product RM

A pair of New Balance shoes 173 - 469

100 ml of Bvlgari EDT for men 190 - 240

50 ml of Calvin Klien EDT for women 160 - 230

Nikon D3100 2,198

Samsung Galaxy S 5 2,149 - 2,399

Apple iPad Mini - WiFi & Cellular 1,279 - 2,679

Prices of Selected Consumer Items

Prices in supermarkets

RM

Can of Coke 2.27

A pack of cigarettes (premium 20s) 14.00

A bottle of wine (Mid -Range) 50.00

A bottle of mineral water (1.5 litre) 2.35

A loaf of Fresh White bread (500g) 3.13

NON-DUTIABLE GOODS

The following are some of the goods available free duty in Malaysia: fountain pens, books, perfume, cosmetics, portable radios, watches, cameras, video cameras, calculators, computers, fishing equipment, golf clubs, tennis and badminton racquets, medical equipment, manicure preparations, e.g. nail polishers & varnishes, varnish removers, leather goods, e.g. shoes, handbags, wallets, purses, suitcases, travelling bags, briefcases.

Source: Royal Malaysian Customs - www.customs.gov.my


“Join the many local and

international companies

that have located in Perak,

a hospitable and profitable investment destinations in

the North of Peninsular

Malaysia.”

73

Silver Opportunities Golden Profits

US$ 1 : RM4.45COST OF DOING BUSINESS IN PERAK, MALAYSIA74

2nd Edition March 2017

PERAK INVESTMENT MANAGEMENT CENTRELevel 4, Perak Techno Trade Centre, Bandar Meru Raya,Off Jalan Jelapang, 30020 Ipoh, Perak, MALAYSIA.

Tel : +605-5292 447 / 448 Fax : +605-5292 440Email : [email protected] : www.investperak.gov.my

COSTOF DOINGBUSINESSIN PERAK, MALAYSIA

PERAK INVESTMENT MANAGEMENT CENTRE