mida malaysia cost of doing business

7/17/2019 MIDA Malaysia Cost of Doing Business

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MALAYSIACOSTS OF DOING

BUSINESS

Malaysia: Your Profit Centre in Asia


http://slidepdf.com/reader/full/mida-malaysia-cost-of-doing-business 2/36Costs of Doing Business in Malaysia

The Malaysian Investment Development

Authority (MIDA) is the government’s

principal agency for the promotion andcoordination of industrial development inMalaysia. If you are interested in setting up a

manufacturing or manufacturing relatedservices project in Malaysia, do contact MIDA

for more information as well as assistance in

planning your business trip.Website : www.mida.gov.my

In cooperation with:

The Federation of Malaysian Manufacturers

(FMM) is Malaysia’s premier and largest private

sector economic organisation representing

over 2,500 manufacturing and industrial

service companies of varying sizes. Established

in 1968, FMM has led Malaysian manufacturers

in spearheading the country’s growth.

Website : www.fmm.org.my

The Malaysian International Chamber of

Commerce and Industry (MICCI) represents

the majority of international corporations

currently operating in Malaysia. It aims to

promote, protect, facilitate free enterpriseand in particular the interests of the

international investment community at

present and potentially involved in trade and

commerce in Malaysia. Founded in 1837, the

MICCI is the oldest private sector business

organisation in Malaysia.

Website : www.micci.com

One Ringgit Malaysia (RM) is divided into 100sen. Currently, the Ringgit exchange rate

operates on a managed-float regime againsta trade-weighted basket of currencies. In thisbrochure, costs quoted in US Dollar are

conversions based on US$1 = RM3.2

To view exchange rates of the major foreign

currencies, please visit the Bank NegaraMalaysia’s website.

Average lending rates (ALR):Commercial banks - 4.47% (as at May 2014)

Source:

Bank Negara Malaysia – www.bnm.gov.my

Disclaimer: Although every effort has been made to

verify the accuracy of the information contained in

this brochure, MIDA will not be held responsible forany damage or loss suffered by any person or

company arising from the use of this information.

2014

Published by:

Objective

1

The objective of this brochure is to enable investors to make a preliminary assessment of the major costs

involved in doing business in Malaysia. Investors who require more specific details can contact MIDA’s

headquarters in Kuala Lumpur or the nearest MIDA overseas or state offices for further advice and assistance.



Contents

• Main Fees to be Paid to the Companies

Commission of Malaysia

• Average Cost for Company’s Services

• Rental Rates for Prime Office Space

• Costs of Industrial Land & Factory

Building

TAXATION IN MALAYSIA

HUMAN RESOURCES

UTILITIES

• Electricity Rates

• Water Rates

• Sewerage Rates

• Schedule Waste Treatment Rates

• Gas and Fuel Costs

• Telecommunications Rates

• Internet Services

TRANSPORTATION COSTS

• Container Haulage Rates

• Ocean Freight Rates

• Courier Service Rates

• Air Cargo Rates

• Rented Accommodation

• Golf Club Membership

• International School Fees

• Hotel Rates

• Health Care

• Domestic Help

• Public Transport

• Average Domestic Airfares

• Eating Out in Malaysia

• Shopping in Kuala Lumpur

• Prices of Selected Consumer Items

• Non-dutiable Goods

• Relevant Organisations

• MIDA State Offices

• MIDA’s Worldwide Network

STARTING A BUSINESS

• Company Tax

• Petroleum Income Tax

• Personal Income Tax

• Withholding Tax

• Sales Tax• Service Tax

• Excise Duty

• Rates of Capital Allowances

• Minimum Conditions of Employment

• Statutory Contributions

• Employment of Expatriates

•

Wage Rates

LIVING IN MALAYSIA

USEFUL ADDRESSES

Costs of Doing Business in Malaysia

3

7

5

11

23

25

31



Incorporation of a Sdn. Bhd. (private limited company)Incorporation of a Bhd. (public limited company)

3131,094

1,0003,500

Alor Setar, KedahGeorgetown, Pulau PinangIpoh, Perak

Kuala Lumpur*Petaling Jaya, SelangorSeremban, Negeri SembilanMelakaJohor Bahru, JohorKuantan, PahangKuala Terengganu, TerengganuKota Bharu, KelantanKota Kinabalu, SabahKuching, Sarawak

Location

5.05 – 6.72

8.44 – 11.09

5.00 – 6.88

20.19 – 31.95*

15.16 – 18.50

5.00 – 8.44

3.34 – 8.44

9.42 – 11.78

5.63 – 9.38

6.72 – 8.44

3.34 – 8.44

6.72 – 8.41

9.42 – 10.09

16.15 – 21.50

27.00 – 35.50

16.00 – 22.00

64.60 – 102.25*

48.50 – 59.20

16.00 – 27.00

10.70 – 27.00

30.15 – 37.70

18.00 – 30.00

21.50 – 27.00

10.70 – 27.00

21.50 - 26.90

30.15 – 32.30

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

30

1,000

3,000

5,000

8,000

10,000

20,000

40,000

50,000

70,000

313

938

1,563

2,500

3,125

6,250

12,500

15,625

21,875

Reservation of a name 9

• Up to RM400,000

• RM400,001– RM500,000

• RM500,001 – RM1,000,000

• RM1,000,001 – RM5,000,000

• RM5,000,001 – RM10,000,000

• RM10,000,001 – RM25,000,000

• RM25,000,001 – RM50,000,000

• RM50,000,001 – RM100,000,000

• Exceeding RM100 million

Main fees to be paid to the Companies Commission of Malaysia (SSM)

Average Cost for Company’s Secretarial Services

Companies doing business in Malaysia must register with the Companies Commission of Malaysia

(SSM) under the Companies Act, 1965.

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

Note: For the full range of fees, please go to SSM’s website at www. ssm.com.my

Source: Companies Act, 1965 (Act 125) & subsidiary legislation.

3

Starting a Business



RM10.00 - 15.00 RM100 - RM150

RM50.00 - RM70.00

RM0.50 - RM1.20

RM 5.00-30.00

RM66.89

RM35.00 RM0.70 - RM1.70

RM168.00 - RM400.00

RM141.00 - RM330.00

RM1.50 - RM3.53

Perlis

Kedah(PKNK)

Penang

(per ft of floor area)

RM1.72 m² RM0.50 - RM0.70

RM1.29 (US$0.40)minimum RM300.00

(US$93.75) per lot (Town Land)

8 - 10

8 - 12

Island13.5

* *

RM100 per 100m²US$3.13 - 4.69

US$1.56-9.40

US$20.90

US$10.94

US$0.54 m²

US$31.25 per 100m² US$31.25 - US$46.88

US$15.62 - US$21.88

US$52.50 - US$125.00

US$44.10 - US$103.12

US$0.16 - US$0.38

US$0.16 - US$0.22

US$0.47 - US$1.10

US$0.22 - US$0.53

Cost of Industrial Land

2

Selling Price Rental(per ft per month)2

Annual AssessmentRate

Kedah(KHTP)

Not applicableRM 30.00 RM3,000 per ha. RM2.008US$9.40 US$938.00 per ha. US$0.63

(per Annum)Location (per ft )2

Selling Price Quit Rent

Island

Mainland

m²

RM1.08 (US$0.34)minimum RM150.00(US$46.88) per lot

m²Mainland

10

Mainland

Island

RM5.00 - 17.00Perak RM3,000 per ha. 16US$1.56 - 5.31 US$938.00 per ha. US$30.31 - US$35.94 US$0.16 - US$0.22RM70.00 - RM500.00

RM74.00 - RM306.00

RM1.10 - RM3.00

RM6.00 - 30.00

Selangor

NegeriSembilan

RM2,700 - RM24,000 per ha.

RM1,976.84 - RM7,700.00 per ha.

RM8.50 - 90.008 - 13

8 - 13US$1.88 - 9.40

US$2.66 - 28.13

US$617.76 - US$2,406.30 per ha.

US$844.00 - US$7,500 per ha.

US$23.13 - US$95.63

US$21.88 - US$156.30 US$0.34 - US$0.94

US$0.28 - US$0.63

RM140.00 - RM400.00 RM1.20 - RM3.00

RM0.63 - RM0.78RM15.00 - 30.00

RM8.00 - 50.00

Melaka

Johor

Light Industry: RM1,600 per ha.

Medium Industry: RM2,100 per ha.

Heavy Industry: RM2,400 per ha.

RM60 - RM180 per 100m²

0.33 - 1.0US$2.50 - 15.63

US$4.69 - 9.40

US$656.30 per ha.

US$500 per ha.

US$750.00 per ha.

US$18.75 - US$56.25 per 100m²

US$43.75 - US$125.00

US$33.90 - US$53.44

US$0.38 - US$0.94

US$0.20 - US$0.24

Building7.7 - 13.2

Vacant Land2.5 - 13.2

RM108.49 - RM171.00

Pahang

2 ha. RM15.00 per 100m²

2 ha. RM10.00 per 100m²

RM16.00 - 20.007 - 9US$5.00 - 6.25

US$4.70 per 100m²

US$3.13 per 100m²

US$15.63 - US$39.69 US$0.13 - US$0.19>

≤RM50.00 - RM127.00 RM0.40 - RM0.60

RM2.00 - 60.00Terengganu RM8 - RM20 per 100m² RM0.40 - RM0.655 - 10 RM60.00 - RM99.00US$0.63 - 18.80 US$2.50 - US$6.25 per 100m² US$18.80 - US$30.94 US$0.13 - US$0.20

RM12.00Kelantan RM1,000.00 per ha. RM0.35 -RM 0.455 - 12US$3.80 US$312.50 per ha. US$0.11 - US$0.14

RM75.00US$23.44

RM28.00 - 30.00

RM1.40RM18.00

Sabah- KKIP

- POIC

1% of market value

RM0.05 p.s.f

9 - 15

RM 145.00US$8.75 - 9.38

US$5.63 US$0.02 p.s.f US$45.31 US$ 0.44

Sarawak Unit Semi Detached= RM450,000.00

5.5 - 28.5RM0.04 - RM219,023.00 per ha.RM2.50 - 10.00US$0.78 - 3.13 US$0.01 - US$68,444.69 per ha.

US$140,000.00

US$625.00

Unit Semi Detached= RM2,000.00

Double StoreySemi-Detached= RM360,000.00 -

RM398,000.00US$112,500 -US$124,375

Unit Terrace =RM1,700 - RM1500

US$531.25 -US$468.75

Double Storey Detached= RM400,000.00 -

RM598,000.00

Double Storey Terrace= RM260,000.00 -

RM498,000.00

US$125,000 -US$186,875

US$81,250 -US$155,625

70.00 - 300.00

75.00 - 300.00

150.00 - 200.00

21.88 - 93.75

23.44 - 93.75

46.88 - 62.50

Factory with reinforced concrete structureSteel Portal frame on reinforced concrete

Factory with clean room facilities

Island

Mainland

RM97 - RM115 RM0.50 - RM0.70

RM0.90 - RM2.00

Cost of Ready-Built Factory

(% of property value)

Source : MIDA state offices.

4

Cost of Industrial Land and Factory Building

Starng a Business

Average Construction Costs & Factory Building (per ft2 of floor area)



(US$5,208)

Taxation in Malaysia

Income of any person including a company, accruing in or derived from Malaysia or received in Malaysia

from outside Malaysia is subject to income tax. However, income received in Malaysia by any person other

than a resident company carrying on business of banking, insurance or sea or air transport for a year of

assessment derived from sources outside Malaysia is exempted from tax.

To modernise and streamline the tax administration system, the self-assessment system was implementedfor companies, sole proprietor, partnerships, cooperatives and salaried groups and the assessment of

income tax is based on a current year basis.

5

Company Tax

Petroleum Income Tax

Personal Income Tax

Withholding Tax



Rates of Capital Allowances

10%

20%

20%

20%20%

20%

3%

14%

20%

40%40%

10%

6 %

• Motocars

• 4Wheel drives• Motorcycle

• Intoxicating liqour

• Cigarettes

• Industrial building

• Plant and machinery

• Heavy machinery and motor vehicles

• Computer and IT equipment• Environmental control equipment

• Others

Capital Expenditure Initial Allowance Annual Allowance

Sales tax is imposed on certain imported and locally manufactured goods under the Sales Tax Act,

1972. The tax rate ranges from 5 - 10% for majority of the goods except for food preparations other

than alcoholic and non-alcoholic compound preparations (other than those of heading No. 33.02)

used for mak ing beverages which falls under the tariff code 2106.90.490 with a tax rate of 20%.

Service tax is imposed on taxable services provided by taxable persons under the Service Tax Act,

1975. Services include services provided by professionals (such as lawyers, engineers, architects,

companies, hotels and restaurants.

In the case of taxable service relating to credit card or charge card services

i. RM50 (US$15.63)- shall be charged for each principal, on the date of the issuance, or on the

date of renewal; and every twelve months thereof after the issuance of the card.

ii. RM25 (US$7.81) - shall be charged for each supplementary card holder, on the date of theissuance, or on the date of renewal; and every twelve months thereof after the issuance of the

card.

Goods Duty Rate

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:

75% - 105%

60% - 105%20% - 30%

RM0.10 (US$0.03) + 15% per litre

RM42.50 (US$13.28) per 100% vol per litre

+ 15% RM0.22 (US$0.07)

per stick + 20%

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. Some of the items accorded allowances are

shown below. For plant and machinery, companies are advised to verify with

Source: Inland Revenue Board – www.hasil.org.my

6Taxaon in Malaysia

Sales Tax

Service Tax

Excise Duty


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Minimum Conditions of Employment

* Minimum paid annual leave to be provided for employees.

* Minimum paid sick leave to be provided for employees.

Source: (Ministry of Human Resources) – www.mohr.gov.my

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

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

Paid sick leave per calendar year:

Paid maternity leave : 60 days

Normal work hours : Not exceeding eight hours in one day or 48 hours in one weekPaid Public holiday : At least 11 gazetted public holidays ( inclusive of five compulsory public

holidays; National Day, Birthday of the Yang Dipertuan Agong, Birthday ofRuler/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 theHoliday Act 1951

Paid annual leave for employees:

Payment for overtime work:

Normal working days : one-and-a-half times the hourly rate of payRest days : two times the hourly rate of pay

Public holidays : three times the hourly rate of pay

Less than two years of service : 8 days

Two or more but less than five years of service : 12 daysOver five years of service : 16 days

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 daysWhere hospitalisation is necessary : Up to 60 days (inclusive of the paid sick leave

entitlement stated above.)

The compulsory contributions under the Employees Provident Fund (EPF) Act 1991:Age Group 60 Years and Below

Employers a) Monthly wages RM5,000 (US$1,563) and below

Minimum of 13% of the employees’ monthly wages

b) Monthly wages exceed RM5,000 (US$1,563)


Employees Minimum of 11% of the employees’ monthly wages

(Third Schedule (Part A) of the EPF Act 1991)

Age Group 60 - 75 Years and Below

Employers a) Monthly wages RM5,000 (US$1,563) and belowMinimum of 6.5% of the employees’ monthly wages

b) Monthly wages exceed RM5,000 (US$1,563)


Employees Minimum of 5.5% of the employees’ monthly wages

(Third Schedule (Part C) of the EPF Act 1991)

Age Group 60 Years and Below

Age Group 60 - 75 Years and Below

(Third Schedule (Part B) of the EPF Act 1991)

(Third Schedule (Part D) of the EPF Act 1991)

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

Employers – RM5.00 (US$1.56) per employee per monthEmployees – 11% of the employees’ monthly wages

Employers – RM5.00 (US$1.56) per employee per monthEmployees – 5.5% of the employees’ monthly wages

Human Resources - Statutory Contributions

Human Resources



Categories of Employers Rates of Levy Contributions

Employment of Expatriates

The Human Resource Development Fund (HRDF) operates on the basis of a levy/grant system. Employers who have paidthe Human Resources Development levy will qualify for training grants from the HRDF to defray or subsidise training costsfor their Malaysian employees.

Companies from Manufacturing and Mining and Quarrying* sectors covered under the Pembangunan Sumber ManusiaBerhad Act, 2001 are as follows:

The Social Security Organisation (SOCSO) administers two social security schemes for workers earning wages not

exceeding RM3,000 (US$938) per month. Once covered, employees remain covered irrespective of their wages. However, themaximum contribution is based on wages of RM3,000 (US$938) per month.

There are two schemes administered by SOCSO’s Act, namely:

i. Employment Injury Scheme which provides social insurance coverage against workplace accidents,occupational diseases and commuting accidents to and from place of work.

ii. Invalidity Scheme provides 24 hours coverage against invalidity arising from any cause and notnecessarily relating to work environment.

invalidity pension.

The Employment Injury Scheme is funded solely by the employer with the contribution of 1.25% and the InvalidityScheme is funded with the contribution of 1% which is shared equally by employers and employees. This rate ofcontribution is capped at the invaluable wage of RM3,000 (US$938). This contribution is mandatory by law.

All Malaysian employees including permanent residents who have been employed by an employer under a contract ofservice or apprenticeship are liable under SOCSO’s Act.

Categories of employees exempted from SOCSO’s coverage are:

• Employees of Federal and State Government

• Domestic servants

• Self-employed• Spouse of a sole proprietor or partners• Foreign workers (since 1 April 1993)

Employers with 50 Malaysian employees and above 1% of employees’ monthly wages

1% of employees’ monthly wagesEmployers with 10 to 49 Malaysian employees with a paid up

capital of RM2.5 million (US$781,250) and aboveEmployers with 10 to 49 Malaysian employees with a paid upcapital of less than RM2.5 million (US$781,250) are given the

option to register with HRDF

0.5% of employees’ monthly wages

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

Types of Passes Payments of Fees

A Employment Pass (PG)

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

• Minimum period of employment’scontract is two (2) years and stamping

• Salary not less than RM3,500 (US$1,093).

i. Employment Pass:- Key post RM300.00 (US$94).- Term post RM200.00 (US$63).ii. Processing fees – RM125.00 (US$39).iii. Journey perform visa RM500.00

(US$156) per post/application (subject to visaentry requirement according to each countryof origin)

iv. No levy

B Visit Pass [VP(TE)] – PLKS

Visit Pass (Temporary Employment) is

issued only for temporary domestic helper (maid)

i. Levy: RM410 (US$128). ii. Processing Fees : RM125.00 (US$39). iii. Journey perform visa (if applicable): RM500

(US$156). (include Visa based on the countryof origin) - (if applicable)

*Effective from 1 June 2014, the coverage under the Pembangunan Sumber Manusia Berhad Act, 2001 has been extended to cover sub-sectors

under the Mining and Quarrying Sector that comprises companies with the business activities of petroleum and gas extraction and mineral and

stone quarrying.

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

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

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

Human Resources



General Manager

General Manager - Sales & Marketing/ Business Development

Senior Production/ Manufacturing/ Technical Manager

Company Secretary

Financial Controller/ Director

Operations Manager

Human Resource Manager

EXECUTIVE POSITIONMin Min Max Max

Source: MEF Salary Survey for Executives 2013 – www.mef.org.my

14,616

12,290

9,277

5,158

13,396

6,443

6,308

6,212

6,610

6,074

5,935

6,534

6,012

5,766

2,769

6,254

2,921

3,153

3,079

2,527

2,379

2,619

24,424

21,313

16,558

9,625

23,591

11,744

11,100

11,027

11,484

10,839

10,914

11,428

10,288

10,200

4,663

10,782

6,490

5,938

6,493

4,653

4,512

4,827

4,568

3,841

2,899

1,612

4,186

2,013

1,971

1,941

2,066

1,898

1,855

2,042

1,879

1,802

865

1,954

913

985

962

790

743

7,633

6,600

5,174

3,008

7,372

3,670

3,469

3,446

3,589

3,387

3,411

3,571

3,215

3,188

1,457

3,369

2,028

1,856

2,029

1,454

1,410

US$

818 1,508

Quality Assurance/Control Manager

Business Development Manager

Logistics Manager

Production/Manufacturing/Technical Manager

Admin/HR/Finance Manager

Training Manager

Marketing Manager

IT/System Support Executive

Finance/Accounts Manager

Mechanical Engineer

Executive Secretary/Personal Assistant

Electrical/Electronics Engineer

Marketing Executive

Quality Assurance Executive

IT Executive

Salaries of Execuves in the Manufacturing Sector

Wage Rates

RM

In the manufacturing sector, the average basic monthly salary of executives ranges from RM3,516 (US$1,099)

(Executives) to RM12,750 (US$3,984) (Senior Managers) to RM24,698 (US$7,718) (TopExecutives). The followingtable shows the average minimum and maximum monthly salaries of selected executive positions.



Secretary

IT Supervisor

Chargeman (Medium Pressure)

Production Supervisor

Foreman

Boilerman

Service Technician

Quality Control/Assurance Supervisor

Storekeeper/Warehousemen

Electrician

Operator (Semi-Skilled)

Wireman/Welder

Accounts Clerk

General Clerk

Receptionist/Telephone Operator

Technician (General)IT Clerk

Lorry/Truck/Van Driver

Security Guard

An analysis of the salaries of Non Executives in the manufacturing sector shows that the average

monthly basic salary ranged from RM1,125 (US$352) (unskilled employees) to RM1,480 (US$463)

(semi-skilled employees) to RM2,236 (US$699) (skilled employees/craftsmen). The following table

shows the average minimum and maximum monthly salaries of selected Non Executive positions.

1,969

2,041

1,739

1,368

1,399

2,118

1,386

1,254

954

1,386

1,237

1,150

1,223

1,2521,260

1,115

933

3,698

3,516

3,619

2,797

3,124

3,675

2,778

2,584

2,034

2,610

2,308

2,384

2,195

2,8242,841

2,384

1,827

615

638

543

428

437

662

433

392

298

433

387

359

382

391394

348

292

1,156

1,099

1,131

874

976

1,148

868

808

636

816

721

745

686

883888

745

571

Salaries of Non - Executives in the Manufacturing Sector

NON - EXECUTIVE POSITION US$

Operator (Unskilled)

2,216 3,889 693 1,215

2,306 4,111 721 1,285

906 1,639 283 512

Source : MEF Salary Survey for Non Executives 2013 - www.mef.org.my

Human Resources



Peninsular Malaysia

Electricity Rates

Utilities

Tenaga Nasional Berhad (TNB) is the main electricity power generator and supplier in Peninsular Malaysia. This tariff iseffective from 1st January 2014 and supersedes the previous tariff schedule which was effective from 1st June 2011.

Sen/ US centSen/ US cent

Tariff B - Low Voltage Commercial Tariff For overall monthly consumption between0-200 kWh per month:For all kWhThe Minimum Monthly Charge is

For overall monthly consumption more than200 kWh per month:For all kWh (from 1kWh and above)The Minimum Monthly Charge is

sen/kWh 39.30 / 12.28

RM 7.20 / 2.25

sen/kWh 43.00 / 13.44

RM 7.20 / 2.25

sen/kWh 43.50 / 13.59

sen/kWh 50.90 / 15.91

RM 7.20 / 2.25

For the first 200 kWh (1 -200 kWh) per monthFor the next kWh (201 kWh onwards) per monthThe Minimum Monthly Charge is

Tariff C1 - Medium Voltage General Commercial Tariff For each kilowatt of maximum demand per monthFor all kWhThe Minimum Monthly Charge is

RM/kW 25.90 / 8.09 30.30 / 9.47 sen/kWh 31.20 / 9.75 36.50 / 11.41 RM 600.00 / 187.50 600.00 / 187.50

Tariff C2 - Medium Voltage Peak/Off-Peak Commercial Tariff For each kilowatt of maximum demandper month during the peak periodFor all kWh during the peak periodFor all kWh during the off-peak periodThe Minimum Monthly Charge is

RM/kW 38.60 / 12.06 45.10 / 14.09 sen/kWh 31.20 / 9.75 36.50 / 11.41sen/kWh 19.20 / 6.00 22.40 / 7.00 RM 600.00 / 187.50 600.00 / 187.50

Tariff D - Low Voltage Industrial Tariff For overall monthly consumption between0-200 kWh per month:For all kWhThe Minimum Monthly Charge is

For overall monthly consumption more than200 kWh per month:For all kWh (from 1kWh and above)The Minimum Monthly Charge is

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

For the next kWh (201 kWh onwards) per monthThe Minimum Monthly Charge is Tariff Ds – Special Industrial Tariff (for consumers who qualify only)For all kWhThe Minimum Monthly Charge is

Tariff E1 - Medium Voltage General Industrial Tariff For each kilowatt of maximum demand per monthFor all kWhThe Minimum Monthly Charge is

Tariff E1s – Special Industrial Tariff (for consumers who qualify only)For each kilowatt of maximum demand per monthFor all kWhThe Minimum Monthly Charge is

Tariff E2 - Medium Voltage Peak/Off-Peak Industrial Tariff For each kilowatt of maximum demandper month during the peak periodFor all kWh during the peak periodFor all kWh during the off-peak periodThe Minimum Monthly Charge is

Tariff E2s - Special Industrial Tariff (for consumers who qualify only)For each kilowatt of maximum demandper month during the peak periodFor all kWh during the peak periodFor all kWh during the off-peak periodThe Minimum Monthly Charge is

Tariff E3 - High Voltage Peak/Off-Peak Industrial Tariff For each kilowatt of maximum demandper month during the peak periodFor all kWh during the peak periodFor all kWh during the off-peak periodThe Minimum Monthly Charge is

Tariff E3s - Special Industrial Tariff (for consumers who qualify only)For each kilowatt of maximum demandper month during the peak periodFor all kWh during the peak periodFor all kWh during the off-peak periodThe Minimum Monthly Charge is

sen/kWh 34.50 / 10.78 RM 7.20 / 2.25

sen/kWh 37.70 / 11.78 RM 7.20 / 2.25

sen/kWh 38.00 / 11.87

sen/kWh 44.10 / 13.78 RM 7.20 / 2.25

sen/kWh 35.90 / 11.22 42.70 / 13.34 RM 7.20 / 2.25 7.20 / 2.25

RM/kW 25.30 / 7.91 29.60 / 9.25 sen/kWh 28.80 / 9.00 33.70 / 10.53 RM 600.00 / 187.50 600.00 / 187.50

RM/kW 19.90 / 6.22 23.70 / 7.41 sen/kWh 28.30 / 8.84 33.60 / 10.50 RM 600.00 / 187.50 600.00 / 187.50

RM/kW 31.70 / 9.91 37.00 / 11.56

sen/kWh 30.40 / 9.50 35.50 / 11.10 sen/kWh 18.70 / 5.84 21.90 / 6.84 RM 600.00 / 187.50 600.00 / 187.50

RM/kW 27.70 / 8.65 32.90 / 10.28 sen/kWh 28.30 / 8.84 33.60 / 10.50 sen/kWh 16.10 / 5.03 19.10 / 5.97 RM 600.00 / 187.50 600.00 / 187.50

RM/kW 30.40 / 9.50 35.50 / 11.09

sen/kWh 28.80 / 9.00 33.70 / 10.53sen/kWh 17.30 / 5.41 20.20 / 6.31 RM 600.00 / 187.50 600.00 / 187.50

RM/kW 24.40 / 7.63 29.00 / 9.06

sen/kWh 26.70 / 8.34 31.70 / 9.91sen/kWh 14.70 / 4.59 17.50 / 5.47 RM 600.00 / 187.50 600.00 / 187.50

Source: Tenaga Nasional Berhad - www.tnb.com.my

Existing Rates(1 June 2011)

New Rates(1 January 2014)UnitTariff Category

New Structure

New Structure



Sabah

Electricity Rates

Sabah Electricity Sdn. Bhd. (SESB) generates and distributes electricity in the State of Sabah and the Federal Territory of Labuan,Malaysia's International Offshore Financial Centre. Effective 1st January 2014, the new electricity tariff for Sabah is as follows:

per kWh

Tariff CM1 (Low Voltage Commercial Tariff)

1st 200kWh(1-200 kWh)/month

Next kWh(201 kWh onwards)/month

Minimum charge per month: RM15 (US$4.69)

Tariff CM2 (Medium Voltage General Commercial Tariff)

All units

For each kW of maximum demand per month

Minimum charge per month: RM1,000 (US$312.50)

Tariff CM3 (Medium Voltage Peak/Off-Peak Commercial Tariff)

For all kWh during the peak period

For all kWh during the off-peak period

For each kW of maximum demand per month during peak period

The minimum monthly charge is RM1,000 (US$312.50)

US centsCommercial Tariffs - for offices, shops, restaurants and hotels

sen

38.50

39.50

12.00

12.30

32.40

23.20

10.10

7.25

32.40

19.50

32.60

10.10

6.10

10.20

per kWh

Tariff ID1 (Low Voltage Industrial Tariff)

All units

Minimum charge per month: RM15 (US$4.69)

Tariff ID2 (Medium Voltage General Industrial Tariff)

All unitsFor each kW of maximum demand per monthMinimum charge per month: RM1,000 (US$312.50)

Tariff ID3 (Medium Voltage Peak/Off-Peak Industrial Tariff)

For all kWh during the peak periodFor all kWh during the off-peak periodFor each kW of maximum demand per month during peak period

The minimum monthly charge is RM1,000 (US$312.50)

US centsIndustrial Tariff - for factories

sen

37.60 11.80

26.80

21.75

8.40

6.80

28.60

18.00

28.00

8.90

5.60

8.80

Sarawak Syarikat SESCO Berhad (SESCO) generates and distributes electricity in Sarawak.

per kWh

Tariff C1- Commercial

1st 100 units per monthFor the next 4900 units per monthFor each additional units per monthMinimum charge per month: RM10 (US$3.12)

Tariff C2 - Commercial Demand

All unitsFor each kW of maximum demand per month:RM16 (US$5.00)Minimum charge per month: RM16 (US$5.00) per kW x billing demand

Tariff C3 - Commercial Peak / Off Peak Demand

Peak period (0700-2400 hours)Off-peak period (0000-0700 hours)For each kW of maximum demand per month during peak period: RM20 (US$6.25) Minimum monthly charge: RM20 (US$6.25) per kW x billing demand

US centsCommercial Tariffs - for offices, shops, restaurants and hotels sen

25.00

14.40

7.81

4.50

25.00 7.81

40.00

34.00

30.00

12.50

10.60

9.40

per kWh

Tariff I1- Industrial

1st 100kWhFor the next 2900 units per monthFor each additional units per monthMinimum charge per month: RM10 (US$3.13)

Tariff I2 - Industrial Demand

All unitsFor each kW of maximum demand per month:RM16 (US$5.00)Minimum charge: RM16 (US$5.00) per kW x billing demand

Tariff I3 - Industrial Peak / Off Peak Demand

Peak period (0700-2400 hours)Off-peak period (0000-0700 hours)For each kW of maximum demand per month during peak period: RM20 (US$6.25) Minimum monthly charge: RM20 (US$6.25) per kW x billing demand

US centssen

23.40

14.40

7.30

4.50

22.20 6.90

40.00

30.00

27.00

12.50

9.40

8.40

Industrial Tariff - for factories

Source: Syarikat SESCO Berhad - www.sesco.com.my

Source: Sabah Electricity Sdn. Bhd. - www.sesb.com.my

Ulies



Water Rates

ln Malaysia, state governments are responsible for the development, operation and maintenance ofwater supplies. Entities for Water Supply Authorities in Malaysia are; Public Works Department, WaterSupply Department, Water Supply Board and Water Supply Company.

Stateper m³

RM

1.72

17.20

1.65

1.80

1.70

20.00

1.15

50.00

0.95

1.15

15.00

24.20

1.21

20.90

0.99

0.83

0.95

18.70

2.07

2.28

36.00

JohorIndustrial/Commercial 0 - 35m³ More than 35m³ Minimum charge

Kedah

Commercial 0 - 50m³

51 – 200m3 201 – 350m3

More than 350m³ Minimum charge(including high rise residential building,

commercial building, shopping complex,

plantation, farming, and swimming pool

except hotel’s swimming pool)

Industrial/ Hotel/ Construction

(temporary supply) 0 – 1,000 m³ 1,001 – 10,000 m³

10.001 – 50,000 m³ More than 50,001 m³ Minimum charge(including swimming pool and theme park)

Special Industry

0 – 10,000 m³ 10,001 – 50,000 m³ More than 50,000 m³ Minimum charge

KelantanIndustrial Minimum charge

Selangor / Federal Territory ofKuala Lumpur & PutrajayaIndustrial/Commercial 0 - 35 m³ More than 35 m³ Minimum charge(inclusive of public swimming pool, service

apartments and shop houses)

TerengganuIndustrial Minimum chargeCommercial

Less than 70 m³ More than 70 m³ Minimum charge

Sarawak (Bintulu)Industrial 0 - 23 m³ (Minimum charge) More than 23 m³

Commercial 0 - 23 m³ More than 23 m³

Domestic/Commercial 1 - 25 m³ More than 25 m³ Minimum charge

0.54

5.40

0.52

0.53

0.56

6.25

1.40

1.60

1.80

2.10

15.00

1.05

1.15

1.20

15.00

2.60

2.96

25.00

1.40

1.50

1.60

1.80

15.00

0.44

0.50

0.560.66

4.69

0.33

0.36

0.38

4.69

0.81

0.93

7.81

0.44

0.47

0.50

0.56

4.69

0.36

15.63

0.30

0.36

4.69

0.65

0.71

11.25

7.56

0.38

6.53

0.31

0.26

0.30

5.84

US$

Commercial 0 - 50m³ More than 50m³ Minimum charge

1.76

1.80

17.70

0.55

0.56

5.50

Melaka

Industrial/Commercial 0 - 50m³ 51 – 100m3 More than 100m³ Minimum charge

Perak Industrial/Commercial 0 - 10 m³ 11-20 m³ More than 20 m³ Minimum charge

1.20

1.40

1.61

12.00

0.38

0.44

0.50

3.75

Negeri SembilanIndustrial/Commercial 0 - 35m³ More than 35m³ Minimum charge

1.50

1.60

15.00

0.47

0.50

4.69

PahangIndustrial/Commercial(Industrial use in the approvedindustrial zones) 0 - 227 m³ More than 227 m³ Minimum charge

Trade

Minimum charge Part-Trade Minimum Charge

Ports

0.92

0.84

30.00

0.29

0.26

9.38

1.45

20.00

0.45

6.25

0.99

10.000.31

3.13

1.45 0.45

Pulau Pinang

Industrial/Commercial 0 - 20 m³ 21 - 40 m³ 41 - 200 m³ More than 200 m³ Minimum charge

Trade (Special) Flat rate per m³ Minimum charge

Trade (Shipping)

Flat rate per m³ Minimum charge

0.66

0.89

1.15

1.27

10.00

1.52

10.00

10.002.54

0.21

0.28

0.36

0.40

3.13

0.48

3.13

3.13

0.79

Stateper m³

RM US$

1.30

8.00

1.10

PerlisIndustrial/Commercial Trade Minimum charge Part - Trade

Minimum charge

0.41

2.50

0.34

1.565.00

0.90

4.00

Sabah & Federal Territory of LabuanCommercial Minimum charge

0.28

1.25

0.97

1.06

22.00

0.83

0.95

18.70

1.05

1.32

24.20

Sarawak (Kuching, Sibu, Sri Aman, Miri,

Limbang, Sarikei, Kapit)

Commercial1 - 25 m³

More than 25 m³ Minimum chargeDomestic/Commercial 1 - 25 m³ More than 25 m³ Minimum chargeIndustrial (except for Kuching and Sibu) 1 - 25 m³ More than 25 m³ Minimum charge

0.30

0.33

6.88

0.26

0.30

5.84

0.33

0.41

7.56

0.95

1.20

22.00

0.88

0.96

20.00

0.75

0.86

17.00

Sarawak (Other parts of Sarawak)Industrial 0 - 25 m³ More than 25 m³

Minimum charge

Commercial0 - 25 m³

More than 25 m³ Minimum charge

Domestic/Commercial0 - 25 m³

More than 25 m³ Minimum charge

0.30

0.38

6.88

0.28

0.30

6.25

0.23

0.27

5.31

Source: National Water Services Commission – www.span.gov.my



Utilities - Sewerage Rates

Sewerage services in Malaysia are managed by Indah Water Konsortium Sdn. Bhd, which is wholly owned by

the Minister of Finance Incorporated. The company operates in 87 local authorities except those in district of

Johor Bahru, Pasir Gudang and KEJORA in Johor, Kelantan, Ketengah in Terengganu, Sabah and Sarawak.

Domestic Customers

Industrial Customers

Premises receiving connected sewerage services

Premises with individual septic tanks

RM2.50 (US$0.78)per month

RM2.00 (US$0.63)per month

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 PropertyPremises receiving

connectedsewerage services

Premises withindividual

septic tanks

Domestic Premises and Government (category A-E) quarters receiving connected

sewerage services

Domestic Premises and Government quarters with individual septic tanks

Houses in village/new village, or estates with individual septic tanks or receiving

connected sewerage services

Low cost houses and Government quarters (in categories F,G,H and I as defined by

the Government General Orders) with individual septic tanks or receiving connected

sewerage services

RM2 (US$0.63) per month




Commercial Customers

Monthly basic charge

RMRM US$ US$RM US$

2,000 or less

2,001 - 5,0005,001 - 10,00010,001 - 20,00020,001 - 30,00030,001 - 40,00040,001 - 50,00050,001 - 60,00060,001 - 70,00070,001 - 80,00080,001 - 90,00090,001 - 100,000100,001 - 200,000200,001 - 400,000400,001 - 600,000600,001 - 800,000

800,001 - 1,000,0001,000,001 - 3,000,0003,000,001 - 5,000,0005,000,001 - 7,000,000More than 7,000,000

625 or less

626 - 1,5631,564 - 3,1253,126 - 6,2506,251 - 9,3759,376 - 12,50012,501 - 15,62515,626 - 18,75018,751 - 21,87521,876 - 25,00025,001 - 28,12528,126 - 31,25031,251 - 62,50062,501 - 125,000125,001 - 187,500187,501 - 250,000

250,001 - 312,500312,501 - 937,500

937,501 - 1,562,5001,562,501 - 2,187,500More than 2,187,500

8

1420262932353841444750180495522

1,980

2,1604,3208,8009,2009,600

3

46891011121314151656

155163619

6751,3502,7502,8753,000

7

814192123252729313335120330348

1,320

1,4402,8805,4006,0006,600

2

3467788910101138103109413

450900

1,6881,8752,063

Monthly Excess Charge

Excess ChargeWater Usage

Up to 100 m³More than 100 m³More than 200 m³

No charge30 sen (US$0.094) per m³45 sen (US$0.14) per m³

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

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

Ulies



Scheduled 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. Non-scheduled wastes, collection and disposal rates vary according to location and

contractor.

Mineral Oil WastesWastes containing lubricating oil, hydraulic oil, etc.

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

Waste 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

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

Wastes Containing Mercury

Mercury, vapour lamps, COD-fluids, mercury batteries, etc.Pesticide WastesInsecticides, fungus and weed killers, rat poison, etc

Inorganic Wastes Acids, alkaline, sodium hypochlorite, inorganic salts, metal hydroxide sludge, chromate and

cyanide waste, etc.

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

Waste Group Waste TypeA

B

C

H

K

T

X

Z

Organic Wastes for Incineration

Waste

Group

Packaged Waste*

Pumpable Liquid SolidBulk Waste

Pumpable Liquid Solid

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

US$

Waste Group

Waste Group

Packaged Waste*

per tonne / per pallet

Waste in Bulk


253 239

per tonne / per palletper tonne / per pallet

RMUS$RM US$RM US$RM

Inorganic Waste for Solidification

Tenorm Waste for Incineration

Waste GroupPackaged Waste*


Bulk Waste


1250

Liquid Inorganic Wastes for Physical/Chemical Treatment

ABC

H/ZT

8103,1501,3501,8903,150

253984422591984

-3,600

-2,7903,600

-1,125

-872

1,125

630--

1,800-

---

2,700-

---

844-

197--

563-

Z

US$RM US$RM

X / Z

US$RM US$RM

US$RM US$RM

800-litre Pallet Tank


200-litre Drum


4000Not Applicable

Acid Waste Without Chromate (X)

Alkaline Waste Without Cyanide (X)

Chromate Waste (X)

Cyanide Waste (X)

Mercury Waste (K)

1,440

1,440

1,800

1,800

3,600

450

450

563

563

1,125

506

506

619

619

1,181

1,620

1,620

1,980

1,980

3,780

765810


http://slidepdf.com/reader/full/mida-malaysia-cost-of-doing-business 17/3616Ulies

Inorganic Waste for Direct Landfill

Waste Group

Packaged Waste*


Waste in Bulk


Rubber Sludge Waste for Rubber Sludge Landfill

Encapsulation Cimentation

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

PP Bags.Transportation Rates

Per Pallet (RM)

1st Tier 2nd Tier

min. 18 pallet above 18 pallet

Per Metric

Tonne

Contaminated Crushed

Drum and Other

Contaminated Waste

16.53

18.67

18.97

20.50

24.7925.70

26.32

35.50

56.30

56.61

44.45

57.22

57.53

8.26

9.33

9.49

10.25

12.3912.85

13.16

17.75

28.15

28.31

22.23

28.61

28.76

20.66

23.33

23.72

25.63

30.9832.13

32.89

44.37

70.38

70.76

55.56

71.53

71.91

52.88

59.73

60.71

65.61

79.3282.25

84.21

113.59

180.17

181.15

142.24

183.11

184.09

26.44

29.87

30.36

32.80

39.6641.13

42.11

56.79

90.09

90.58

71.12

91.56

92.04

66.10

74.66

75.89

82.01

99.14102.82

105.26

141.98

225.22

226.44

177.80

228.89

230.11

US$RM US$RM

X / Y 495 155 450 141

Waste Group

Packaged Waste*


Waste in Bulk

per tonne / per pallet US$RM US$RM

X 700 219 Not applicable

Gas and Fuel Costs

Per litre Per kg

Petrol (Unleaded)- Retail- Bulk Consumers *

Diesel- Retail- Bulk Consumers *

Medium Fuel Oil

Note: Kuala Lumpur prices quoted

* Prices fluctuate from time to time based on contracts and current crude oil market condition.

LPG- Bottled- Bulk Consumers *

Waste Group (Z)

Packaged Waste*


US$RM

1,500 469 Dry Cell Batteries and Other

Miscellaneous Waste

Waste Group (Z)

Packaged Waste*


US$RM

900 281

US$RM US$RM US$RM

KM STATE

114

248

274

374

652722

760

1050

1152

1166

1190

1240

Negeri Sembilan

Kuala Lumpur (Wilayah Persekutuan)

Melaka

Selangor

Perak Johor

Pahang

Pulau Pinang

Terengganu

Kedah

Kedah (Kulim)

Kelantan

Perlis

Note: For waste on pallets, the rates are quote in 2 tiers. The 1st tier is for a minimum of 18 pallets and the 2nd is for any palletabove the minimum 18 pallets in the same consignment.

Source: Kualiti Alam Shd. Bhd. - www.kualitialam.com.

US$RM US$RM

2.102.75

2.002.53

2.03

0.660.86

0.630.79

0.63

0.591.09

1.903.52



Telecommunications Rates

Telephone Charges

Under the Equal Access Regime, telephone subscribers in Malaysia can select any network from three

telephone companies for their national and international calls. As for cellular phone users, there are

currently three service operators to choose from. The government has introduced the concept of tariff

ceilings for fixed line and cellular services. The rates depend on market competition as they are not

regulated. The three telecommunications service operators may set their rates at par or below the ceiling

rates.

Fixed Telephone/Direct Exchange Line

TM offers both published and customised rates. The published rates are as shown below. However, forbusiness /consumers, Telekom Malaysia offers customised packages tailored to the business / consumersneeds for local STD or International. Appropriate technology shall be deployed to deliver the service levelrequired by the customers.

Local Calls

Upon subscription for basic telephone service, an individual direct exchange line and a telephone set in arange of colours for selection is provided. A basic monthly rental will be levied while additional phone setsto be used as extensions can be provided at minimal additional rental.

Price/Tariff

Initial Deposit

Stamp Fee

US$RM US$RM

Residental Corporate Consumers

75

10

23.44

3.13

200 - 500

10

62.50 - 156.25

3.13

Rental Charges

Exchange Line Capacity

Peninsular Malaysia

25

13

13

Sabah/Sarawak

RM RM

Residental ResidentalCorporate

Consumer

Corporate

Consumer

Exceeding 1000 lines

501 - 1000 lines

500 lines & below

RM RM

25

13

13

45

45

20

40

40

20



Initial Charges

Installation(Payment to Telekom Malaysia)

Wiring*(Payment to contractor appointed by Telekom Malaysia)

Existing wiring

New wiring

*Note : RM50 (US$15.63) is charged for the first 5 metres and RM5 (US$1.56) is charged for every additional

1 metre. The charges are also applicable for the external removal (ER)

Reconnection FeeService reconnection fee for a subscriber’s service that has beentemporarily disconnected.

50

10

3050

Call Charges

Local Calls 8 sen (US$0.03) for the first 2 minutes or part thereof and

4 sen (US$0.01) for each subsequent minute or part thereof.

Long Distance Call With IDD service, customers can directly dial overseas without the assistanceof an operator. This facility allows customers to enjoy cheaper and fasteroverseas connection. Charges for IDD calls are itemised in the telephone bill.

National Calls National calls are self-dialled calls from a town to another town beyond theadjacent charge area.

MTX Area

Fixed line to

Mobile

Band A(Not Exceeding 50km)

Band B(50km - 150km)

Band C(Exceeding 150km)

Full Rate7.00 a.m. - 6.59 p.m.

Reduced Rate7.00 p.m. - 6.59 a.m.

Operator Assisted*(charge per 3 mins)

0.10/

50 seconds

0.10/

20 seconds

0.10/

7 seconds

Note: *A service charge of RM1.50 (US$0.47) is levied for the effective call made via Operator Assisted service

MTX denotes Mobile Telephone Exchange Area

Note: * Currently, Telekom Malaysia charges for each 75 second ** Operator Assisted

- Service charge per effective call is RM1.50 (US$0.47) - Per block of 3+3

Call Charges From Fixed Line phones to Mobile Phones

Call Charges from Fixed Line phones to Fixed Line Phones

Band L

(Within MTX)

Bande M

(Adjacent MTX)

Bande N

(Non-Adjacent MTX)

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



15.63

9.3815.63

3.13

Distance (km)

Fixed line to Fixed line

US$RM

US centsRM US centsRM US centsRM0.03/

50 seconds

0.03/

20 seconds

0.03/

7 seconds

0.10/

60 seconds*

0.10/

40 seconds

0.10/

14 seconds

0.03/

60 seconds

0.03/

40 seconds

0.03/

14 seconds

0.35

0.90

2.70

0.11

0.28

0.84

US centsRM US centsRM US centsRM

0.10/

20 seconds

0.10/

8.6 seconds

0.10/

8.6 seconds

0.03/

20 seconds

0.03/

8.6 seconds

0.03/

8.6 seconds

0.10/

30 seconds

0.10/

15 seconds

0.10/

15 seconds

0.03/

30 seconds

0.03/

15 seconds

0.03/

15 seconds

2.10

2.10

2.10

0.66

0.66

0.66

Ulies



Call Charges from Fixed line phones to Neighboring countries

Border Area to Singapore/Brunei

Standard RateOperator Assisted*

(charge per 3 mins)

0.10/

20 seconds0.90

Note: * Operator Assisted - Service charge per effective call is RM1.50 (US$0.47)

Full Rate7.00 a.m. - 6.59 p.m.



Rest of Peninsular Malaysia toSingapore#

Sabah/Sarawak to Singapore

Reste of Sabah/Sarawak to Brunei#

Note : * Operator Assisted - Service charge per effective call is RM1.50 (US$0.47) # Denotes area other than border area

International Direct Dial Service (IDD)

Country Country CodeTime Difference

(hours)

Rate per minute(Standard Rate)

AustraliaChina

Germany

JapanUK

USA

618649

81441

0 to +20-7

+1-8

-13 to -16

0.902.401.80

1.800.900.90

Note: IDD calls are charged in blocks of 6 seconds or part thereof. The charge for each block depends on the country to whichthe IDD call is made.

For example, if you call Australia and the call lasts for 10 minutes and 20 seconds, the charge will becomputed as follows:

Total duration = 10 minutes and 20 secondsCharge rate to Australia = RM0.09 (US$0.03) per block of 6 seconds

Total duration (in seconds) = (10 minutes x 60 seconds) + 20 seconds = 620 seconds Total unit charge blocks = 620 seconds /6 seconds = 104 unit blocks Total charge = RM0.09 (US$0.03) x 104 = RM9.36 (US$2.93)

0.03/

20 seconds0.28

0.280.750.56

0.560.280.28

US centsRM RM

US centsRM US centsRM RM0.10/

3.1 seconds

0.10/

2.3 seconds

0.10/

3.1 seconds

0.03/

3.1 seconds

0.03/

2.3 seconds

0.03/

3.1 seconds

0.10/

5.8 seconds

0.10/

4.6 seconds

0.10/

5.8 seconds

0.03/5.8 seconds

0.03/

4.6 seconds

0.03/

5.8 seconds

6.00

7.80

6.00

1.88

2.44

1.88

US$

US$

RM US$



Internet Services

In Malaysia, there are several licensed Internet ServiceProviders (ISPs) and amongst them are TM Net Sdn. Bhd.

(Telekom Malaysia Berhad), JARING (MIMOS Bhd.), DiGiNet

(DiGi Telecommunications Sdn Bhd), TimeNet (TT dotcomSdn Bhd) and Maxis Broadband Sdn Bhd.

There are multiples of 155Mbps (STM1), 34Mbps (E3) and

2Mbps (E1) connections in the nationwide backbone. TM Net

has peering arrangement with Jaring and other local ISPsfrom 2Mbps capacity. Examples of services available

provided by the two major ISPs TM Net and JARING are:

Services

JARING

ISP

TM Net

Details

Product CategoryInternet

Charges

(per minute)

Call Charges

(per minute)

Other Charges

Registrationfee

(One time)

Annualsubscription

fee

Note : Dial-up short code – 1515 & 1525 (TM Net); 1511 (JARING)

TELCO - Telecommunication Company

Internet Services

. Dialup

(PSTN/ISDN)

1525

1515

Residential

Residential

Organisation

Organisation

1 cents

3 cents

3 cents

2 cents

2 cents

RM10(US$3.13)

RM50(US$15.63)

RM10(US$3.13)

RM50(US$15.63)

RM24(US$7.50)

RM60(US$18.75)

RM24(US$7.50)

RM60(US$18.75)

. Dedicated Access

. Offered to Corporate customers and organisations

. Charges based on speed

. Details can be provided upon request.

Broadband

Services

. TM Net - Offers through fixed and wireless (residential, corporations &

SMEs)

. JARING - Offers through fixed line (corporate) and wireless (residential

& corporate)

Data CentreServices TM Net . 10 data centres nationwide

. Minimum internet connectivity 155Mbps collocation, hosted managed

services, business continuity, disaster recovery services

. Tier 3 / Tier 4 data centre

Virtual Private

Network (VPN) . This secure ISP based private network offered by both TM Net & JARING to

corporate customers & organisations.

. Details of charges can be provided upon request (Refer contacts below)

Satellite Services . An alternative to the fixed terrestrial line and uses C-band transponder.

Coverage anywhere in the country as well as some parts of the Asia-

Pacific region. Satellite hub is located in Kuala Lumpur

Other Services . For details about other services offered by both TM Net & JARING, please visit www.tm.net.my & www.jaring.my

1.5 cents

2.5 cents 2.5 cents

Ulies



Kota

Kinabalu26,28884,120 17,34955,158 198,750636,000 162,806520,980

11,84337,896 7,05722,583 81,384260,430 59,886191,634Kota Bahru

Digital Leased Line

InternationalDestinations

(FromMalaysia)

Annual Charges for 64Kbps Circuits Annual Charges for 2Mbps Circuits

(1) Normal Price (2) MSC Price (1) Normal Price (2) MSC Price

US$RM US$RM US$RM US$RM

Australia 17,046 16,859 32,539 29,95254,548 53,948 104,124 95,846

France 51,466 46,989164.692 150,366n.a. n.a. n.a. n.a.

Germany 51,466 46,989164.692 150,366n.a. n.a. n.a. n.a.

Indonesia 8,609 8,421 27,263 25,20327,548 26,948 87,240 80,650

Japan 10,015 9,828 32,917 30,29432,048 31,448 105,333 96,942

South Korea 10,015 9,828 32,917 30,29432,048 31,448 105,333 96,942

Thailand 8,609 8,421 27,263 25,20327,548 26,948 87,240 80,650

UK 51,466 46,989164.692 150,366n.a. n.a. n.a. n.a.

USA 35,405 32,531113,297 104,099n.a. n.a. n.a. n.a.

Note: The price is based on Malaysia half circuit only. For France, Germany, UK & USA, 64Kbps pricing is not applicable as

these region only offer 2Mb and above. n.a. – Not applicable

DomesticDestinations(From

Kuala Lumpur)

Annual Charges for 64Kbps Circuits Annual Charges for 2Mbps Circuits

(1) Normal Price (2) MSC Price (1) Normal Price (2) MSC Price


Bkt.

Damansara3,37510,800 2,8509,120 16,96954,300 13,71643,890

7,68824,600 4,09713,110 47,625152,400 30,28196,900Seremban

8,63327,624 4,77015,625 55,303176,970 37,014118,446Melaka

9,41330,120 5,32617,043 61,641197,250 42,572136,230Ipoh

12,83341,064 7,76324,841 89,428286,170 66,939214,206Kangar

12,21839,096 7,32423,438 84,431270,180 62,558200,184Alor Setar

9,71331,080 5,54017,727 64,078205,050 44,906143,700Kuantan

Kuala

Terengganu11,13835,640 6,55520,976 75,656242,100 54,863175,560

11,21335,880 6,60821,147 76,266244,050 55,397177,270Penang

11,22835,928 6,61921,181 76,388244,440 55,504177,612Johor Bahru

21,42868,568 13,88744,437 159,263509,640 128,179410,172Kuching

Note: 1. Refers to normal price for customers

2. Refers to special price for Malaysia's Multimedia Super Corridor (MSC) registered companies from the defined zone.

Dedicated access services are currently offered to corporate customers and organisations. The normalrange of the service start from 64Kbps up to 2 Mbps through various media such as leased line, wireless,fiber, SDSL and satellite.

Voice over Internet Protocol (VoIP)

The subscribers can use this VoIP service via fixed line, mobile or PC. The main service providers of VoIPservice are TM Net Sdn. Bhd., Jaring, Time dotcom and NasionCom. The VoIP call charges provided byISPs in Malaysia range from:

Per minute

Local calls (subject to the call destination)

International calls (subject to the countries)

0.05 - 0.08

0.05 - 2.19

0.15 - 0.25

0.15 - 7.00

VoIPUS$RM



Internet Data Centre (IDC)

This service offers co-location and hosting services to customers. IDC offers the latest physical environment necessary to keepcustomers' servers running at a very high speed access for 24 hours a day, 7 days a week and 365 days a year. Nationwide, TM Netand JARING have few data centres 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 onongoing network costs and scale Internet operations easily with the growth of business.

TM Net and JARING also provide professionally managed services such as administration services, backup services, loadbalancing, security services and managed security monitoring services.

Broadband Services

TM Net and JARING offer broadband service using fixed and wireless technology to both residential and corporate customers.

The wireless broadband service offered by TM Net and JARING is available in major towns and is being extended to other areasnationwide.

Satellite Services

VSAT stands for Very Small Aperture Terminal. It is a small satellite dish that is capable of both receiving and sending satellite

signals. VSAT systems can be designed to serve both broadcast and interactive applications whether data, voice or video, whichare now being served by terrestrial lines.

TM offers 2 types of VSAT services which are :

i) VSAT StarNet

VSAT StarNet services benefits from the latest and best VSAT technology in the market. It is 100% IP network to support the IPmarket. It offers highly reliable, flexible support of integrated multimedia communications. It can cater data, internet andtelephony in a single platform. The available bandwidth is ranging from 9.6 kbps up to 2,048 kbps.

Value Added Services

• Internet Access

• Telephony o Private telephony

- Voice communication among VSAT StarNet network - No Local number o No Local number - Voice communication to PSTN connection - Provide local number with normal PSTN charges

ii) VSAT Direct

VSAT Direct is a hubless communication network that provides single carrier per channel for data to remote locations viasatellite with flexible multi-channel communications for public, corporate and government applications. The availablebandwidth ranges from 64 kbps up to 2048 kbps duplex. Its point-to-point or mesh architecture is useful for providinginter-connectivity amongst relatively high volume VSATs utilisation.

Three types of packages are currently available :

Private Network Description Internet packagesTelephony

(2 phone lines)

The One Time Charge (OTC) fee varies depending on the packages subscribed.

TM is using Measat-3 and JSat as the satellite transponder. The coverage for satellite services is anywhere in the country and also

covers some part of Asia-Pacific.

9.6kbps – 2Mbps

9.6kbps – 2Mbps

Best effort

Not applicable

Not applicable

Not applicable

RM1,014RM1,499RM1,199

Uplink (Kbps)

Downlink (Kbps)

Technology

Monthly

ChargesDepends on

requirements

128kbps 256kbps

384kbps 1Mbps

(US$375) (US$468) (US$317)

Dedicated bandwidth

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

TM Net - www.tm.net.my

JARING - www.jaring.my

Utlites



444.00

504.00

564.00

1,262.00

2,402.00

2,372.00

2,906.00

968.00

1,468.00

3,302.001,940.00

2,318.00

2,348.00

19.80

23.20

0.00

59.80

194.80

240.00

240.00

56.40

103.40

197.80197.80

197.80

211.00

55.37

62.85

70.33

157.37

299.53

295.79

362.38

120.71

183.06

411.76241.92

289.05

292.80

519.17

590.05

634.33

1,479.17

2,896.33

2,907.79

3,508.38

1,145.11

1,754.46

3,911.562,379.72

2,804.85

2,851.80

Transportation Costs

Haulage base: Port Klang (North Port)

Area

Haulage Rates RoadTolls

12.47%

Period from1st May 2006

Ocean Freight Rates

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

From Port Klang to:20-ft container

450 900

162.24

184.39

198.23

462.24

905.10

908.68

1,096.37

357.85

548.27

1,222.36743.66

876.52

891.19

Container Haulage Rates

20’ & 40’ 20’ & 40’

US$RM(RM) (RM)

FAF Total

POR T KLANG (Shah Alam)

PETALING JAYA (Sungai Way)

SELANGOR (Banting)

PERAK (Tanjung Malim)

PENANG (Butterworth / Seberang Prai)

KEDAH (K ulim)

PERLIS (Kangar)

NEGERI SEMBILAN (Nilai)

MELAK A (Air Keroh Industrial Area)

KELAN TAN (Kota Bharu)PAHANG (Kuantan)

TERENGGANU (Kerteh)

JOHOR (Pasir Gudang)

40-ft container

US$ US$

AUSTRALIA (Main Ports)

CHINA (Shanghai)

EUROPE (Main Ports)

INDIA (Navasheva)

JAPAN (Main Ports)

KOREA (Pusan)

WEST MEDITERRANEAN (Main Ports)

NEW ZEALAND

SOUTH AFRICA

100 200

1,625 3,400

600 1,200

400 800

400 800

2,000 4,100

950 1,900

1,300 2,500

Note: FAF - Fuel Adjusment Factor *The hauliers rate mentioned is only average indicative rate obtained in 2009 before the implementation of the anti-competition

act. Haulier’s tariff is currently liberalized and is on willing buyer willing seller basis.

Sources: Association of Malaysia Hauliers



7510064

100100

1419151520

Courier Service Rates

Various Malaysian and international companies provide courier services in Malaysia.

DestinationCountry

First 500 gm Next 500 gmMax.

WeightLimit (kg)

Merchandise

Australia

Germany

Japan

UK

USA No Limit

Air Cargo Rates

From Kuala Lumpur to :

SCR*Item No.

DestinationCountry

MinimumWeight(kg)

Rates/kg

GERMANY

Cologne/

Frankfurt

Hamburg/

Stuttgart

KOREA

Seoul

UK

London

West Coast

*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, Mas Kargo – www.maskargo.com

1922152220

56466

2331203131

46556

35.31

4.253.19

2.59

2.39

51.568.22

6.34

6.22

5.71

5.11

5.04

4.71

4.33

4.17

3.98

4.22

4.04

3.56

ts Des Transports

AUSTRALIA113.00

10.20

8.28

7.66

165.00

26.29

20.29

19.90

18.28

16.35

16.13

15.08

13.85

13.34

12.75

13.51

12.93

11.39

First 500 gm Next 500 gm


1520122020

6070477065

20233020

US$RM

Perth Minimum

Normal

45

250

500

Sydney Minimum

Normal

45

250

500

13.60

113.00

12.94

9.39

8.92

17.25

35.31

5.394.04

2.93

2.79

Minimum

Normal

45

200

150.00

21.35

10.76

28.47

46.88

8.906.67

3.36

Minimum

Normal

45

JAPANOsaka/Tokyo 113.00

12.5316.71

35.31

5.223.92

Minimum

Normal

45

113.00

14.0518.73

35.31

5.854.39

MinimumNormal

45

200

150.00

23.27

11.08

31.03

46.88

9.707.27

3.46

SCR*Item No.

DestinationCountry

MinimumWeight(kg)

Rates/kg

US$RM

USANew York Minimum

Normal

45

100

200

300

400

500

300

500

1000

100

500

1000

Minimum

Normal

45

100

200

300

400

500

300

500

1000

100

500

1000

4314

4314

4314

4416

4416

4416

51.567.70

5.78

5.71

5.20

4.60

4.53

4.20

3.81

3.64

3.47

3.73

3.61

2.94

4314

4314

4314

4416

4416

4416

165.00

24.64

18.48

18.28

16.63

14.73

14.51

13.43

12.18

11.66

11.09

11.93

11.54

9.42



Rented Accommodation (Furnished)

Houses

Bungalow

Double Semi-detached

Terrace

Apartments / Condominiums

1-bedroom

2-bedroom

3-bedroom

Sources: Malaysian International Chamber of Commerce & Industry (MICCI)

Prime Urban ResidentialArea in Kuala Lumpur

(per Month)

Hotel Rates

Average published room rates in :

Kuala Lumpur

5-Star Hotel

4-Star Hotel

3-Star Hotel

Penang5-Star Hotel

4-Star Hotel

3-Star Hotel

Langkawi

6-Star Hotel

5-Star Hotel

4-Star Hotel

Single / Double

US$RM

2,031 - 9,3756,500 - 30,000

9,000 - 22,000

1,500 - 9,000

1,500 - 2,500

3,300 - 5,000

2,500 - 11,000

2,813 - 6,875

469 - 2,813

469 - 781

1,031 - 1,563

781 - 3,438

US$*RM*

900 281

500 156

250 78

800 250

600 188

400 125

2,000 625

800 250

500 156

*Inclusive of 10% service charge and 5% government tax.

Source: Malaysian Association of Hotels - www.hotels.org.my



80 - 223

47.70 - 35079.50 - 495

38,50051,800

61,560

70,350

77,900

90050

20

2,780

31,590

6,520

21,100

9,96010,970

Golf Club Membership

Course: 9, 18, 27, 36 holes

Club Fees

Corporate Membership(one nominee)

Monthly Subscription*Green Fees

- Weekdays

- Weekends

* Excluding 6% government tax

International School Fees

There are more than 40 international schools registeredwith the Ministry of Education, Malaysia. These schools are

located in the federal territories of Kuala Lumpur andLabuan, 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 theschools and are calculated for a whole year.

The International School of Kuala Lumpur (American Curriculum)

Registration Fee

Application

Membership admission

Annual society subscription

Prep. Reception: Prep. Junior

Prep. Senior: Grade 1-12

Re-enrolment

Land & Building Fund

ESL support - elementary & mid

ESL support - high

Tuition Fee per annum

Prep. Reception

Prep. Junior

Prep. Senior to Grade 5

Grade 6 - 8

Grade 9 - 12

781 - 78,125

25 - 70

14.90 - 10925 - 155

12,03116,18819,238

21,984

24,344

281

16

6

869

9,872

2,038

6,594

3,1133,428

2,500 - 250,000

US$RM

Source: Malaysian International Chamber of Commerce & Industry (MICCI)

US$RMUS$RM

1,300

20,000

2,000

10,000

34,26038,26554,360

60,450

53,510

69,510

74,505

75,600

43,490

72,540

58,810

Garden International School, Kuala Lumpur (British Curriculum) Registration Fee

Application Fee

Nursery & Reception

(entering year 1)

Re-entry

Registration fee


Nursery

Reception

Year 1 & 2

Year 3 & 4

Year 5 & 6

Year 7, 8, 9

Year 10 & 11

Year 12 & 13

EAL Year 1 & 2

EAL Year 3 & 6

EAL Year 7, 8, 9

Technology Fee

406

6,250

625

3,125

10,70611,95816,988

18,891

16,722

21,722

23,283

23,625

13,591

22,669

18,378

US$RM US$RM

750 - 1200 234 - 375

Living in Malaysia



3004,500

10,000

4,350

17,40031,20037,200

Deutsche Schule, Kuala Lumpur (German Curriculum)

Registration Fee

Membership FeeKindergarden

Class 1 - 12Loan Certificate (per family)

Deposit Fee(refundable)

KindergardenClass 1 - 10

Class 11 - 12


KindergardenClass 1 - 10

Class 11 & 12

Note: The costs of school

books will vary between RM

500 (US$156) - RM 1,500(US$469) per year

941,406

3,125

1,359

5,4389,750

11,625

US$RM US$RM

6,000

7,8009,300

1,875

2,4382,906

2,0002,000

50

9,960

11,400

The Japanese School, Johor (Japan Curriculum)Registration Fee

Entrance Fee

Primary 1 - 6Secondary 1 - 3

Facilities FeeNew Entry

Monthly Fee

Tuition Fee per annumPrimary 1 - 6

Secondary 1 - 3625625

16

3,113

3,563

US$RM US$RM

2,900 906

2,000

1,00017,620

7,620

11,620

Chinese Taipei School, Kuala Lumpur (Taiwan Curriculum)

Registration Fee

Entrance Fee

Building Fund

Parent Association Fee

625

3135,506

2,381

3,631

US$RM US$RM

180 56.25

13,620 4,256

19,820

9,82013,820

15,820

22,020

12,02016,020

18,020

6,194

3,069 4,319

4,944

6,881

3,7565,006

5,631

Source: Malaysian International Chambers of Commerce & Industry (MICCI) - www.micci.com

Junior High SchoolNew Student (Taiwan)

New Student (Other

Countries)

Old Student (Taiwan)Old Student (Other

Countries)

Senior High School

New Student (Taiwan)New Student (Other

Countries)

Old Student (Taiwan)Old Student (OtherCountries)

Primary SchoolNew Student (Taiwan)

New Student (Other

Countries)

Old Student (Taiwan)

Old Student (OtherCountries)


1,00020,000

110

750

15,77426,24030,732

Australian International School, Kuala Lumpur

Registration Fee

Application Fee

Admission Fee

Building levy per year

Year book cost per family

ESL Fee

Tech Fee (Kindergarden Year 11)

Tech Fee (Year 11)

3136,250

34.38

234

4,9298,2009,604

US$RM US$RM

1,000

999

313

312

preparation 3 days a week

preparation 5 days a week

Kindergarden

Grade 1

Grade 2

Grade 3

Grade 4Grade 5

Grade 6

Grade 7

Grade 8

Grade 9

Grade 10

Grade 11

Grade 12 (paid over 3 terms)


3,000 938

32,128 10,04033,228 10,384

35,596 11,124

37,264 11,64539,848 12,45341,916 13,09945,584 14,245

47,648 14,890

52,132 16,291

53,968 16,86557,792 18,06057,792 18,060



Initial

Average Consultation Fees charged by General Practitioners

Health Care

(a) First visit / Initial Consultation

ItemUS$RM

35.00 - 125.00 10.94 - 39.10

Consultation only

Consultation with examination


and treatment plan

Consultation after stipulated hours

House call or home visit

Up to 50% above the usual rate


Initial

(b) Clinic without pharmaceutical services

Item US$RM

35.00 - 145.00 10.94 - 45.31

Consultation only



and treatment plan





Initial

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

ItemUS$RM

80.00 - 235.00 12.50 - 32.81

Consultation only



and treatment plan





Follow-up

US$

25.00 - 73.44

RM

40.00 - 105.00

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

Per night

Average Hospital Ward Charges

Category of WardUS$*RM*

230 - 280 71.88 - 87.50Single Bedded

2 - Bedded

4 - Bedded

* Room rates are subject to 5% Government Tax.

Source: Malaysian International Chambers of Commerce & Industry (MICCI) - www.micci.com

150 - 168 46.88 - 52.50

95 - 118 29.68 - 36.88

Living in Malaysia



Domestic Help

Per Month

US$RM

From 650 203Servant (foreign maid, full-time)

1,100 344Driver (basic)

Public Transport

US$RM

3.00 0.94

Taxi Fares

On Meter (by kilometre)

- For the first 1 km

- For every subsequent 115m 0.10 0.03

Radiophone Charges

- For every taxi call

- All luggage placed in the boot

Bus & Rail Fares

RapidKL City Bus

Zone 1, 2, 3 & 4

Klang Valley Intergrated Rail Transit

(Services available only in Kuala Lumpur / Selangor

Kelana Jaya Line

Ampang Line and Sri Petaling Line

KLIA Express (Standard Single Trip)

KL Monorail

2.00

free

0.63

free

1.00 - 2.50

0.70 - 5.10

0.70 - 5.10

0.70 - 5.10

35.00

0.31 - 0.78

0.22 - 1.60

0.22 - 1.60

0.22 - 1.60

11.00

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

ii) Syarikat Prasarana Negara Berhad (RapidKL) - www.prasarana.com.my iii) KLIA Express - www.kliaexpress.com

Average Domestic Airfares

Business Class

Selected Destinations from Kuala Lumpur

LocationUS$RM

1,036 141.88Penang

Langkawi

Johor Bahru

Kuantan

Terengganu

Kuching

Kota Kinabalu

US$

323.75

RM

454

Source: Malaysia Airlines System (MAS) - www.malaysiaairlines.com

Economy

1,036 199.06323.75 637

1,036 110.63323.75 354

711 122.19237.00 391

674 145.63210.63 4661,264 186.25395.00 596

1,349 221.56421.56 709



173 - 469

190 - 240

160 - 230

2,198

2,149 - 2,399

1,279 - 2,679

2.1012.0010.84

2.172.97

8 - 10

60 - 100

10.9511.90

34.80 - 40.30

18.90 - 21.90

Eating Out in Malaysia

Price quoted are for the city of Kuala Lumpur and would generally be lower for other

locations in Malaysia.

A lunch at a food court

A lunch at a restaurant in a 5-star hotel

Burger King (Whopper®) ala carte

KFC (Snack plate)

Pizza (12-inch)

Sushi set meals

Shopping in Kuala Lumpur

Kuala Lumpur is ranked as the best shopping city in Southeast Asia by Globe Shopper Index,

cementing the capital city’s position as a shopping paradise. It combined low prices with a good

range of products in a large number of stores.

Produit

A pair of New Balance shoes

100 ml of Bvlgari EDT for men

50 ml of Calvin Klien EDT for women

Nikon D3100

Samsung Galaxy S 5

Apple iPad Mini – WiFi & Cellular

Prices of Selected Consumer Items

A can of CokeA pack of cigarettes (premium 20s)A can of beer (320 ml)A bottle of mineral water (1.5 litre)

A loaf of Fresh White bread (500g)

Prices in supermarket

Non-dutiable Goods

The following are some of the free duty goods available in

Malaysia :

fountain pens, books, perfume, cosmetics, portable radios,watches, cameras, video cameras, calculators, computers,fishing equipment, golf clubs, tennis and badmintonracquets, medical equipment, manicure preparations, e.g. nailpolishers & varnishes, varnish removers, leather goods, e.g.shoes, handbags, wallets, purses, suitcases, travelling bags,briefcases.

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

US$

US$

2.50 - 3.13

18.75 - 31.25

3.423.72

10.90 - 12.60

5.91 - 6.84

54 - 147

59 - 75

50 - 72687

672 - 750

400 - 837

0.663.753.390.680.93

RM

RM

US$RM

Living in Malaysia



Companies Commission of Malaysia (SSM)

Relevant Organisations

Inland Revenue Board

Level 15, Block 9

Government Office Complex

Jalan Duta, P. O. Box 11833

50758 Kuala Lumpur, Malaysia Tel : (603) 6209 1000

Fax: (603) 6201 3372

E-mail: [email protected]

Website: www.hasil.gov.my

Indah Water Konsortium Sdn. Bhd.

No. 44, Jalan Dungun

Damansara Heights

50490 Kuala Lumpur, Malaysia

Tel : (603) 2780 1100

Fax: (603) 2780 1101

e-mail: [email protected]: www.iwk.com.my

Malaysian International Chamber

of Commerce and Industry (MICCI)

C-8-8, Block C, Plaza Mont' Kiara

2, Jalan Kiara, Mont' Kiara


Tel : (603) 6201 7708

Fax: (603) 6201 7705


Website: www.micci.com

Malaysian Employers Federation (MEF)

3A06 - 3A07, Block A

46350 Petaling Jaya, Selangor, Malaysia

Tel : (603) 7955 7778Fax: (603) 7956 6353 / 7955 6808 / 9008

E-mail: [email protected]: www.mef.org.my

Ministry of Energy, Green Technology and

Block E4/5, Parcel E

Federal Government Administration Centre

Tel : (603) 8000 8000

Fax: (603) 8889 3712


Website: www.kettha.gov.my

Useful Addresses

Federation of Malaysian Manufacturers

Wisma FMM

PJU 9, Bandar Sri Damansara


3, Persiaran Dagang

Tel : (603) 6286 7200

Fax: (603) 6274 1266 / 7288


Website: www.fmm.org.my

Menara SSM@Sentral

Kuala Lumpur Sentral


No. 7, Jalan Stesen Sentral 5

Tel : (603) 2299 4400

Fax: (603) 2299 4411


Website: www.ssm.org.my

Hotline : (603) 2299 5500

Employees Provident Fund (EPF)

Headquarters


Bangunan KWSP, Jalan Raja Laut

Tel : (603) 8922 6000

Fax: (603) 8922 6222

E-mail: [email protected]: www.kwsp.gov.my

Kualiti Khidmat Alam Sdn. Bhd.

15th Floor, Menara 2


Faber Towers, Taman Desa

Tel : (603) 7966 4000

Fax: (603) 7966 4147


Website: www.kualitialam.com

Jalan Kelang Lama

Pusat Dagangan Phileo Damansara II

No. 15, Jalan 16/11, Off Jalan Damansara

Water

62668 Putrajaya, Malaysia

Syarikat SESCO Berhad Sarawak Energy Berhad

No. 1, The Isthmus

93050 Kuching

Menara Sarawak Energy

Tel : (6082) 388 388

Fax: (6082) 341 063E-mail: [email protected]: www.sarawakenergy.com.my

Sarawak, Malaysia

MASkargo

Malaysia Airlines Cargo Sdn. Bhd.

KLIA Free Commercial Zone

64000 Sepang

1M, Zone C, Advanced Cargo Centre

Tel : (603) 8777 1762

Fax: (603) 8783 3078 / 3031


Website: www.maskargo.com

Selangor, Malaysia

Southern Support Zone

Kuala Lumpur International Airport

MIMOS Berhad

Technology Park Malaysia


Tel : (603) 8995 5000 / 5150

Fax: (603) 8996 2755


Website: www.mimos.my

Immigration Department of Malaysia

Immigration Headquaters

Level 1-7 (Podium)

Federal Government Administrative Centre

62550 Putrajaya, Malaysia

Tel : (603) 8880 1271

Fax: (603) 8880 1276


Website: www.imi.gov.my

No. 15, Persiaran Perdana, Precint 2

(Ministry of Home Affairs)

Telekom Malaysia Berhad

Level 51, Menara Telekom (North Wing)Jalan Pantai Baru


Tel : (603) 2240 1211 / 1221 / 1225

Fax: (603) 2283 2415 / 2284 8039


Website: www.tm.com.my

Royal Malaysian Customs

Ministry of Finance Complex

62596 Putrajaya, Malaysia Tel : (603) 7806 7200

Fax: (603) 7806 7599

E-mail: [email protected]: www.customs.gov.my

No. 3, Persiaran Perdana, Precint 2Federal Government Administration Centre

Sabah Electricity Sdn. Bhd.

Wisma SESB

Sabah, Malaysia

Tel : (6088) 282 699

Fax: (6088) 223 320E-mail: [email protected]

Website: www.sesb.com.my

Jalan Tunku Abdul Rahman88673 Kota Kinabalu

Tenaga Nasional Berhad

129, Jalan Bangsar


Tel : (603) 2296 5566

Fax: (603) 2283 3866

E-mail: [email protected]: www.tnb.com.my

Social Security Organisation (SOCSO)

Headquarters

50538 Kuala Lumpur, Malaysia Tel : (603) 4264 5000 / 5755Fax: (603) 4256 7798E-mail: [email protected]: www.perkeso.gov.my

Menara PERKESO281, Jalan Ampang



Malaysian Investment Development Authority










JOHOR

KELANTAN

SARAWAK

NEGERI SEMBILAN

PULAU PINANG

PAHANG

SABAH

KEDAH & PERLIS

SELANGOR

TERENGGANU

MIDA State Offices

Lot 13.05, 13th FloorMenara Tabung HajiJalan Air Molek 80000 Johor Bahru

Johor Darul Ta’zimMalaysia Tel : (607) 224 2550 / 5500Fax: (607) 224 2360E-mail: [email protected]

Level 4, East WingNo. 88, Menara Bina Darulaman BerhadLebuhraya Darulaman05100 Alor SetarKedah Darul AmanMalaysia Tel : (604) 731 3978Fax: (604) 731 2439E-mail: [email protected]

Level 5-CMenara Pejabat Kelantan Trade CentreJalan Bayam15000 Kota BharuKelantan Darul NaimMalaysia Tel : (609) 748 3151Fax: (609) 744 7294E-mail: [email protected]

Suite 13.01 & 13.02

13th

FloorMenara MAA70200 SerembanNegeri SembilanMalaysia Tel : (606) 762 7921Fax: (606) 762 7879E-mail: [email protected]

Suite 3, 11th FloorKompleks TeruntumP.O. Box 17825720 KuantanPahang Darul MakmurMalaysia Tel : (606) 513 7334Fax: (606) 513 7333E-mail: [email protected]

Lot 22.2.1, Level 22Wisma MBSAPersiaran Perbandaran40000 Shah AlamSelangor Darul EhsanMalaysia Tel : (603) 5518 4260Fax: (603) 5513 5392E-mail: [email protected]

Room 404, 4th FloorBangunan Bank NegaraNo. 147, Jalan Satok

93714 KuchingSarawak Malaysia Tel : (6082) 254 251 / 237 484Fax: (6082) 252 375E-mail: [email protected]

P.O. Box 716

Unit 4.03, 4th FloorMenara Boustead Penang39, Jalan Sultan Ahmad Shah10050 Pulau PinangMalaysia Tel : (604) 228 0575Fax: (604) 228 0327E-mail: [email protected]

Lot D9.4 & D9.5, 9th FloorBlock D, Bangunan KWSPKaramunsing88100 Kota KinabaluSabahMalaysia Tel : (6088) 211 411 / 230 411Fax: (6088) 211 412E-mail: [email protected]

Level 5Menara Yayasan Islam TerengganuJalan Sultan Omar

20300 Kuala Terengganu TerengganuMalaysia Tel : (609) 622 7200Fax: (609) 623 2260E-mail: [email protected]

Malaysian Investment Development AuthorityMELAKA

Level 3, Menara MITCKompleks MITCJalan Konvensyen75450 Ayer KerohMelakaMalaysia Tel : (606) 232 2877Fax: (606) 232 2875E-mail: [email protected]

Malaysian Investment Development AuthorityPERAK

Level 4, Perak Techno Trade Centre (PTTC)Bandar Meru RayaOff Jalan Jelapang

30720 IpohPerak Darul RidzuanMalaysia Tel : (605) 526 9962 / 9961Fax: (605) 527 9960E-mail: [email protected]

P.O. Box 210

Useful Address



MALAYSIAN INVESTMENT DEVELOPMENT

MIDA Sentral No. 5, Jalan Stesen Sentral 5Kuala Lumpur Sentral50470 Kuala Lumpur, Malaysia

Tel

: (603) 2267 3633Fax

: 603) 2274 7970Email

: [email protected]

: www.mida.gov.my

Headquarters

Malaysian Investment Development AuthorityMALAYSIAN INVESTMENT DEV

ELOPMEMNTAUTHORITY

MIDA’s Worldwide Network

ASIA PACIFIC

Consul (Investment)

Consulate of MalaysiaLevel 6, 16 Spring Street

Sydney N.S.W. 2000

Australia Tel : (6102) 9251 1933


AUSTRALIA

Fax : (6102) 9251 4333

CHINA

DirectorMalaysian Investment Development Authority

32F, Shiroyama Trust Tower

Tokyo 105-6032, Japan

Tel : (813) 5777 8808


Website: www.midajapan.or.jp

Fax : (813) 5777 8809

4-3-1, Toranomon, Minato-ku

Units 807-809, Level 8

People’s Republic of China

Tel : (8621) 6289 4547 / 5298 6335

E-mail: [email protected] : (8621) 6279 4009

Shanghai Kerry Centre

Shanghai

Shanghai, 200040

Consul (Investment)Consulate General of Malaysia

No. 1515, Nanjing Road (West)

Tokyo


Unit 1804B-05

510610, China

Tel : (8620) 8752 0739


CITIX Plaza Office Tower

Guangzhou

233 Tianhe Be Road Guangzhou

INDIAConsul InvestmentConsulate General of Malaysia(Investment Section)

81 & 87, 8th Floor

Mumbai 400051, India Tel : (9122) 2659 1155 / 1156


3rd North Avenue, Maker MaxityBandra Kurla Complex, Bandra (E)

TAIWANDirector (Investment)

12th Floor, Suite A, Hung Kuo Building

Tel : (8862) 2718 6094 / 886 / 2713 5020


No. 167, Tun Hua North Road Taipei, 105, Taiwan

Malaysian Friendship & Trade CentreMalaysian Investment Development Authority

REPUBLIC OF KOREACounsellor (Investment)Embassy of Malaysia(Investment Section)

17th Floor, SC First Bank Building 100

Tel : (822) 733 6130 / 6131


Gongpyung - dong, Jongru - gu

Seoul 110-702, Republic of Korea


No. 7, Temasek Boulevard

26-01, Suntec Tower One

Singapore 038987

Tel : (65) 6835 9326 / 9580 / 7069


SINGAPORE

Fax : (65) 6835 7926

UNITED ARAB EMIRATESConsul InvestmentConsulate General of Malaysia(Investment Section)

Unit 2204-2206, 22nd Floor, Tower A

Dubai

United Arab Emirates

Tel : (9714) 4343 2632


Business Central Tower, Dubai Media City

P.O. Box 4598

JAPAN


Mainichi Intecio 18F

Osaka 530-0001, Japan

Tel : (816) 6451 6661


3-4-5 Umeda, Kita-ku

Osaka


http://slidepdf.com/reader/full/mida-malaysia-cost-of-doing-business 35/3634MIDA’s Worldwide Network

Consul (Investment)Consulate of Malaysia (Investment Section)

5th Floor, Piazza Missori 3

Italy

Tel : (3902) 3046 521


ITALY

Fax : (3902) 3046 5242

20123 Milan (MI)

Economic Counsellor

P.O. Box 26053

Sweden


SWEDEN

Fax : (468) 791 8761

S-10041 Stockholm

Tel : (468) 791 7942

Embassy of Malaysia

DirectorMalaysian Investment Development Authority17, Curzon Street

Tel : (4420) 7493 0616


UNITED KINGDOM

Fax : (4420) 7493 8804

London W1J 5HRUnited Kingdom

Karlavaegen 37Consul InvestmentFrankfurt

Consulate General of Malaysia(Investment Section)

17th Floor, Frankfurt Kastor

Germany

Tel : (4969) 7680 7080


Fax : (4969) 7680 708-20

Platz der Einheit 160327 Frankfurt am Main

EUROPE

Director


42 Avenue Kleber

75116 ParisFrance Tel : (331) 4727 3689 / 6696


FRANCE

Fax : (331) 4755 6375

Director


6th Floor, Bürkleinhaus

Germany

Tel : (4989) 2030 0430


GERMANY

Fax : (4989) 2030 04315

Bürkleinstrasse 10

Munich

80538 Munich

Consul (Investment)



550, South Hope Street , Suite 400Los Angeles, California 90071

United States of America

Tel : (1213) 955 9183


LOS ANGELES

Fax : (1213) 955 9878

Director


226 Airport Parkway, Suite 480


Tel : (1408) 392 0617 / 8


SAN JOSE

Fax : (1408) 392 0619

San Jose, California 95110

Consul (Investment)

313 East, 43rd Street



NEW YORK

Fax : (1212) 490 8450

New York, NY 10017

Tel : (1212) 687 2491


Director


One International Place, Floor 8


Tel : (1617) 338 1128 / 1129


BOSTON

Fax : (1617) 338 6667

Boston, MA 02110

Director


John Hancock Center, Suite 1515


Tel : (1312) 787 4532


CHICAGO

Fax : (1312) 787 4769

875 North Michigan Avenue

Chicago, IL 60611

Director


6th Floor, Suite 630


Tel : (1713) 979 5170


HOUSTON

Fax : (1713) 979 5177 / 78

Lakes on Post Oak

3050 Post Oak Boulevard

Houston, TX 77056

UNITED STATES OF AMERICA (USA)



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MIDA Sentral, No. 5, Jalan Stesen Sentral 5

mida malaysia cost of doing business

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