FAQ on Certification of Islamic Funds in Respect of Tax Incentive for the Islamic Fund Management Industry
[Applicants must read these FAQs in conjunction with the Guidelines on Islamic Fund Management, guidelines for the various collective investment schemes issued by the SC, Income Tax (Exemption) (No.15) Order 2007 (further extended by the Income Tax (Exemption) (Amendment) Order 2016 [P.U.(A) 104]), Income Tax (Exemption) (No.6) Order 2008 (further extended by the Income Tax (Exemption) (Amendment) (No.2) Order 2016 [P.U.(A) 105]), Income Tax (Exemption) Order 2014 [P.U. (A) 150] (further extended by the Income Tax (Exemption) (Amendment) (No.3) Order 2016 [P.U.(A) 106]) and any other relevant guidelines released by the SC]
Please note that this certification is not a certification on the fees earned by the fund management company but is a certification to ensure Shariah compliance of the Islamic fund.
Should there be any inquiries, please contact Pn Husna Hassan (tel: 03-20910686; or e-mail: [email protected]) or Pn Wan Nor Abirzahiyah (tel: 03-201910795; or e-mail: [email protected])
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