Transcription of IRAS e-Tax Guide
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IRAS e-Tax Guide
machinery and plant : Section 19/19A of the Income Tax Act iras e-Tax Guide 2 Published by Inland Revenue Authority of Singapore Published on 1st July 2009 Updated on 20 April 2011 - Inserted information to clarify when a dormitory can be treated as plant at Item 3 of Annex C. Inland Revenue Authority of Singapore No part of this publication may be reproduced or transmitted in any form or by any means, including photocopying and recording without the written permission of the copyright holder, application for which should be addressed to the publisher.
3 E-TAX GUIDE MACHINERY AND PLANT UNDER SECTION 19/19A OF THE INCOME TAX ACT 1 INTRODUCTION 1.1 This Guide provides guidance on what constitutes plant for the purposes of claiming
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QUALIFYING PLANT, QUALIFYING PLANT AND MACHINERY FOR CLAIMING, DEPARTMENTAL INTERPRETATION AND PRACTICE NOTES, MACHINERY, PLANT, INLAND REVENUE BOARD OF MALAYSIA, Qualifying, Business Tax, Introduction Capital allowances in general, Tables 2017/18, INTERPRETATION NOTE: NO. 47 Issue, Individual Income Tax Filing Guide for Self-Employed