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RESOURCES

 

TAXATION

PUBLIC RULINGS

Public Rulings 2000

No. 1

:

Basis Period for a Non-business Source

No. 2

:

Basis Period for a Business Source (Companies & Co-operatives)

No. 3

:

Basis Period for a Business Source (Individuals & Persons other than
Companies & Co-operatives)

No. 4

:

Keeping Sufficient Records (Companies & Co-operatives)

No. 5

:

Keeping Sufficient Records (Individuals & Partnerships)

No. 6

:

Keeping Sufficient Records (Persons other than Companies &
Co-operatives)

No. 7

:

Providing Reasonable Facilities And Assistance

No. 8

:

Wilful Evasion of Tax and Related Offences

 

 

 

Public Rulings 2001

No. 1

:

Ownership of Plant and Machinery for the Purpose of Claiming Capital Allowances

No. 2

:

Computation of Initial and Annual Allowances in respect of Plant &
Machinery

No. 3

:

Appeal against an Assessment

No. 4

:

Basis Period for a Non-Business Source (Individuals & Persons other
than Companies)

No. 5

:

Basis Period for a Business Source (Co-operatives)

No. 6

:

Basis Period for a Business Source (Individuals & Persons other than
Companies / Co-operatives)

No. 7

:

Basis Period for Business & Non-Business Sources (Companies)

 

 

 

Public Rulings 2002

No. 1

:

Deductions for Bad Debts

No. 2

:

Allowable Pre-Commencement Business Expenses

 

 

 

Public Rulings 2003

No. 1

:

Tax Treatment of leave passage

No. 1A   Addendum

No. 2

:

“Key-Man” Insurance

 

 

 

Public Rulings 2004

No. 1

:

Income From Letting of Real Property

No. 2

:

Benefits-In-Kind

No. 2A   First Addendum

No. 2B

:

Second Addendum

No. 3

:

Entertainment Expense (Supersedes by PR2008/03 on 22 Oct 08)

No. 3A   Addendum (Supersedes by PR2008/03 on 22 Oct 08)

No. 4

:

Employee Share Option Scheme Benefit

No. 5

:

Research and Development

No. 5A   Addendum

 

 

 

Public Rulings 2005

No. 1

:

Computation of Total Individual Income

No. 2

:

Income Tax Payable Resident Individual

No. 2A

:

First Addendum

No. 2B   Second Addendum

No. 3

:

Living Accommodation Benefit Provided For The Employee By The
Employer

No. 4

:

Withholding Tax On Special Classes Of Income

No.4A   Addendum

No. 5

:

Deduction For Loss Of Cash And Treatment Of Recoveries

No. 6

:

Trade Association

 

Public Rulings 2006

No. 1

:

Perquisties From Employment

No. 1A   Addendum

No. 2

:

Tax Borne By Employers

No. 3

:

Property Development & Construction Contracts

No. 4

:

Valuation of Stock in Trade and Work in Progress

No. 5

:

Professional Indemnity Insurance

No. 6

:

Legal and Professional Fees

 

 

 

Public Rulings 2008
No. 1   Special Allowances for Small Value Assets
No. 2   Reinvestment Allowance

No. 3

 

Entertainment Expenses