IRAS capital allowance E Tax GuideBalancing allowance IRASIras software capital allowanceHire purchase capital allowance IRAScapital allowance中文Capital allowanceClaiming Allowances - IRAS
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Capital allowances are deductions claimable for the wear and tear of qualifying fixed assets. Specific Industries - 1. Writing-Down Allowances ... Home Taxes CorporateIncomeTax Income&DeductionsforCompanies ClaimingAllowances ClaimingAllowances CapitalAllowances Capitalallowancesaredeductionsclaimableforthewearandtearofqualifyingfixedassets. Writing-DownAllowancesforIntellectualPropertyRights(IPRs) Writing-downallowancesaregrantedoncapitalexpenditureincurredinacquiringIPRsunderSection19BoftheIncomeTaxAct. Mergers&Acquisitions(M&A) Allowance ASingaporecompanythatmakesaqualifyingacquisitionoftheordinarysharesofanothercompanymayenjoyanM&Aallowanceonthepurchaseconsideration. LandIntensificationAllowance(LIA) CompaniesthatqualifyforLIAcanclaimqualifyingcapitalexpenditureincurredontheconstructionofaqualifyingbuildingorstructure. IndustrialBuildingAllowance(IBA) TheIBAhasbeenphasedout.CompaniesarenotallowedtoclaimIBAonthecapitalexpenditureincurredfrom23Feb2010ontheconstructionorpurchaseofindustrialbuildingsorstructures,exceptinspecifiedscenariosprovidedforunderthetransitionalrules.
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