2025年东盟的激励措施

Manufacturing andregionalcorporatesupportand headquarter Fourth edition Contents page Chapter titlePageForeword03Overview of incentivesIndonesia04Laos14Malaysia17Myanmar31Philippines35Singapore41Thailand50Vietnam60 Foreword Welcome to our fourth edition of Incentives in ASEAN. Since the third edition of this publication was released in 2021, theenvironment has continued to evolve significantly. The current state ofgeopolitics, including the ongoing wars in Russia and Ukraine, and theMiddle East, as well as rising trade tensions due to US tariff policies, hascreated a complex and dynamic landscape for businesses. These factorshave significant implications for global trade and investmentconsiderations. Amarjeet SinghEY ASEAN Tax LeaderPartner, International Tax &Transaction Services As we move forward in 2025, governments are placing a renewedemphasis on economic development and recovery. According to theInternational Monetary Fund (IMF), the global Gross Domestic Product(GDP) growth rate for 2024 was 3.2%, with a forecasted growth rate of3.5% for 2025*. The ASEAN region, supported by resilient domesticdemand and strong foreign direct investment inflows, continues to placeemphasis on incentives on attracting FDI-driven investments, which areessential for maintaining the region’s global economic position andfostering sustainable growth. Nam Soon LiewEY Asia East Deputy RegionalManaging Partner; EY AseanManaging Partner; EY Singaporeand Brunei Managing Partner This fourth edition is designed to be an invaluable resource for companiesexploring investment opportunities in ASEAN. Our incentives and siteselection practice, encompassing eight countries in the region, boastsextensive experience and has further strengthened its ties with theeconomic development organizations of each ASEAN country. We remaincommitted to providing a team of incentive professionals to handle allproject aspects, regardless of the country or region. In addition to ourseasoned core team focused on incentives and site selection, we canswiftly assemble a wider team of EY global professionals with knowledge/experience in taxation, supply chain, foreign trade, real estate and dataanalytics to meet our clients' financial requirements. We are confidentthat our deep technical and market knowledge, combined with industryknowledge/ experience, can support us to assist you in making strategicappeals to government officials, adhering to project timelines andimproving the benefits from incentive programs across the region. We look forward to supporting you as you navigate the myriad ofinvestment considerations in ASEAN. Indonesia The Indonesian government offers severalincentive programs. Historically, these havetended to focus on attracting new investment intargeted industry sectors. For example, the taxholiday, tax allowance and some SpecialEconomic Zone benefits apply only to newinvestments or expansions. The promotedindustry lists tend to suggest a policy objectiveof moving up the value chain into higher value-added manufacturing and other more advancedindustries. Indonesia incentive regime overview In recent years, Indonesian tax incentiveprograms have tended to move toward settingformal eligibility criteria, primarily based onindustry codeorgeographical location and awayfrom discretionary processes. Note, however,that it is still possible to apply for tax holidaysoutside the specified industry list, where projectshave particular merit (see below). The requirements for each tax incentive vary, butin general, tax incentive programs requireapprovals from the Ministry of Finance. Likemany other processes, these applications arenow done through the Online Single Submission(OSS) system. As an implementation of the IndonesianOmnibus Law on Job Creation in 2020, theconcept of priority sectors has been introduced,which links openness to foreign investment, aswell as certain tax incentives to particularindustry sectors. Some newer incentives,including the R&D super deduction and labor-intensive industry concession, are not restrictedto new investments but do require certainapprovals in advance. Some other incentives not dealt with in thispublication are those for: ▪Reduced Corporate Income Tax (CIT) rate forcertain companies listed on the IndonesiaStock Exchange (IDX)▪Small-or medium-scale companies meetingcertain conditions▪COVID-19 pandemic-related cash taxincentives▪Various import duty concessions We are noting increased take-up and interest inthe tax holiday program in recent years underan expanded set of eligible sectors, a moreformalized approach to applications outsidethose sectors and a streamlined administrativeprocess. Incentive administering bodies Incentive application timeline Various government institutions are involvedbased on the administrative requirements ofeach regime:▪OSS institution In general, the decision on the provision of thetax allowance and tax holiday incentives iscarried out by the Head of EKPIM for and