RECOGNITION
OF FOREST RESEARCH CENTRE, SABAH AS AN APPROVED RESEARCH INSTITUTION
BY THE FEDERAL MINISTRY OF FINANCE SINCE 1 JAN 2004
Definition
of Research and Development (for the purpose
of 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
