KOTA KINABALU: An Artificial Intelligence Data Centre (AIDC) has been planned at Kota Kinabalu Industrial Park (KKIP) with strong support of the Sabah Government.
Former Shareda President Datuk Sr. Chua Soon Ping revealed this at a Baker Tilly Tax and Budget 2027 Talk at GA Space, Hilltop, Luyang, Saturday.
“This is set to be Sabah’s next-generation, hyperscale liquid-cooled data centre, equipped with the latest ‘Nvidia GB200 and GB300 chips’.
“It means local businesses no longer need to look to Kuala Lumpur or Singapore for high-performance computing power,” he said.
Chua opined that in an era where AI, cloud computing and massive data processing dictate market leadership, having world-class digital infrastructure right here in Sabah changes the competitive business game.
“Therefore, for any entrepreneur, technologist, or forward-thinking partner who has an innovative idea or vision and wishes to corporate or collaborate, you are most welcome to talk to us.
“Let’s explore how we can join hands, leverage this next-gen infrastructure, and build the future economy of Sabah together,” Chua told business and community leaders.
Addressing MSME operators, Chua said: “When looking at the Malaysia Budget 2027, the Government has laid out a pragmatic, growth-oriented roadmap that offers meaningful, targeted relief for our micro, small, and medium enterprises (MSMEs).
“As a developer and business operator, I see several key pillars in this budget that directly ease cash flow, encourage technology adoption, and set the stage for sustainable economic growth.
“Allow me to touch on a few critical topic areas and how businesses can best capitalise on them.” Chua saw the reduction of the preferential corporate income tax rate from 15 per cent to 14 per cent on the first RM150,000 of chargeable income, and from 17 per cent to 16 per cent on the next tier (RM150,001 to RM600,000) starting from Year of Assessment 2027, provides immediate, tangible bottom-line savings.
He strongly advised business owners to immediately collaborate with their tax consultants to adjust their 2027 tax estimates and cash flow forecasting.
“Rather than absorb these tax savings back into general administration, SMEs should channel this liquidity directly into operational buffers — such as building emergency cash reserves, mitigating rising compliance/logistics overheads, or funding staff training programmes,” Chua said.
“Enhancements such as raising the small-value asset threshold for full capital allowances from RM2,000 to RM3,000 with no annual limit and extending the Accelerated Capital Allowance (ACA) for ICT equipment, customized software, and machinery through 2030 remove friction for digital transformation.
“This removes financial barriers to technology adoption. SMEs should bring forward planned capex investments. Instead of piecemeal replacements, map out a comprehensive 3-year IT and machinery modernisation plan.
“Under these extended rules, purchasing commercial computers, Point-of-Sales systems, enterprise software, or specialized manufacturing tools can be written off rapidly, minimizing tax liability while boosting productivity.”
