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 |
| |
|
|
