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IRAS e-Tax Guide

income Tax: Total Asset Method for Interest Adjustment iras e-Tax Guide Published by Inland Revenue Authority of Singapore Published on 16 Dec 2016 Disclaimers: iras shall not be responsible or held accountable in any way for any damage, loss or expense whatsoever, arising directly or indirectly from any inaccuracy or incompleteness in the Contents of this e-Tax Guide , or errors or omissions in the transmission of the Contents. iras shall not be responsible or held accountable in any way for any decision made or action taken by you or any third party in reliance upon the Contents in this e-Tax Guide . This information aims to provide a better general understanding of taxpayers tax obligations and is not intended to comprehensively address all possible tax issues that may arise.

4 investment income and the computed interest expense is allowed against such income streams only. 5 Total Asset Method 5.1 The formula used in the TAM to determine the amount of interest

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