RECOGNITION OF FOREST
RESEARCH CENTRE, SABAH AS A RESEARCH INSTITUTION
SINCE 1 JAN 2004
"the only state
government agency that is recognized as approved research institution
by the Federal Ministry of Finance"
Definition of
Research and Development
(Double Tax Deduction)
Any systematic or
intensive study carried out in the field of science or technology with
the object of using the results of the study for the production or
improvement of materials, devices, products, produce or processes, but
does not include:
- quality control or routine testing of
materials, devices, products or produce;
- research in social science or humanities;
- routine data collection;
- efficiency surveys or management studies;
and
- market research or sales promotion