OBS_VALUE: <ul><li><a href=http://www.commonlii.org/my/legis/consol_act/poia1986315/ target=_blank>Promotion of Investment Act 1986(Act 327, First enacted 1986, latest amendment on 18 August 2014, Part II, Section 5, 26, and 41)</a></li><li><a href=http://phl.hasil.gov.my/pdf/pdfam/Act_53_20190101.pdf target=_blank>Income Tax Act 1967(Act 53, First enacted 1967, latest amendment on 31 December 2019, Schedule 7B)</a></li><li><a href=https://www.mof.gov.my/portal/pdf/arahan-perbendaharaan/arahan-perbendaharaan.pdf target=_blank>Treasury Instruction(Arahan Perbendaharaan, First enacted 31 July 2008, with latest amendment on 24 February 2023)</a></li></ul>