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 LAW & REGULATIONS > Public Rulings

DIRECTOR GENERAL'S PUBLIC RULINGS,

A Ruling is issued for the purpose of providing guidance for the public and officers of the Inland Revenue Board. It sets out the interpretation of the Director General of Inland Revenue in respect of the particular tax law, and the policy and procedure that are to be applied.

A Ruling may be withdrawn, either wholly or in part, by notice of withdrawal or by publication of a new ruling which is inconsistent with it.

Year 2008    
No Subject of Public Ruling
Issued / Updated
2/2009 Construction Contracts
22.05.2009
1/2009 Property Development
22.05.2009
Year 2008    
No Subject of Public Ruling
Issued / Updated
3/2008 Entertainment Expense
22.10.2008
2/2008 Reinvestment Allowance
03.04.2008
1/2008 Special Allowances for small Value Assets
27.03.2008
Year 2006    
No Subject of Public Ruling
Issued / Updated
6/2006 Tax Treatment of Legal and Professional Expenses
06.07.2006
5/2006 Professional Indemnity Insurance
31.05.2006
4/2006 Valuation of Stock In Trade and Work In Progress Part I
31.05.2006
3/2006 Property Development & Construction Contracts
13/03/2006
2/2006 Tax Borne by Employers
17.01.2006
1/2006 Perquisites from Employment
17.01.2006
1/2006 Addendum Perquisites from Employment
30.08.2007
1/2006 Second Addendum Perquisites from Employment
25.02.2009
Year 2005    
No Subject of Public Ruling
Issued / Updated
6/2005 Trade Association
08.12.2005
5/2005 Deduction for Loss of Cash and Treatment of Recoveries
14.11.2005
4/2005 Withholding Tax on Special Classes of Income
12.09.2005
4/2005 Addendum Withholding Tax on Special Classes of Income
30.11.2007
3/2005 Living Accommodation Benefit Provided for the Employee by the Employer
11.08.2005
3/2005 Addendum Living Accommodation Benefit Provided for the Employee by the Employer
05/02/2009
2/2005 Computation of Income Tax Payable by a Resident
Individual
06.06.2005
2/2005 Addendum Computation of Income Tax Payable by a Resident Individual
06.07.2006
2/2005 Addendum No. 2 Computation of Income Tax Payable by a Resident Individual
03.01.2008
1/2005 Computation of Total Income for Individual
05.02.2005
Year 2004    
No Subject of Public Ruling
Issued / Updated
5/2004 Double Deduction Incentive on Research Expenditure
30.12.2004
5/2004 Addendum Double Deduction Incentive on Research Expenditure
03.04.2008
4/2004 Employee Share Option Scheme Benefit
09.12.2004
3/2004 Entertainment Expense
08.11.2004
3/2004 Addendum Entertainment Expense
23.08.2007
2/2004 Benefits-In-Kind
08.11.2004
2/2004 1st Addendum Benefits-In-Kind
20.05.2005
2/2004
2nd Addendum
Benefits-In-Kind
17.01.2006
2/2004
3rd Addendum		 Benefits-In-Kind
17.04.2009
1/2004 Income from Letting of Real Property
30.06.2004
Year 2003    
No Subject of Public Ruling
Issued / Updated
2/2003 "Key-Man" Insurance
30.12.2003
1/2003 Tax Treatment relating to Leave Passage
05.08.2003
1/2003 Addendum Tax Treatment relating to Leave Passage
23.08.2007
Year 2002
No Subject of Public Ruling
Issued / Updated
2/2002 Allowable Pre-operational & Pre-commencement Of Business Expenses For Companies
08.07.2002
1/2002 Deduction For Bad & Doubtful Debtsand Treatment Of Recoveries
02.04.2002
Year 2001
No Subject of Public Ruling
Issued / Updated
7/2001 Basis Period For Business & Non-Business Sources (Companies)
30.04.2001
6/2001 Basis Period For A Business Source (Individuals & Persons other than Companies / Co-Operatives)
30.04.2001
5/2001 Basis Period For A Business Source (Co-Operatives)
30.04.2001
4/2001 Basis Period For A Non-Business Source (Individuals & Persons other than Companies)
30.04.2001
3/2001 Appeal Against An Assessment
18.01.2001
3/2001 Addendum Appeal Against An Assessment
18.05.2009
2/2001 PComputation Of Initial & Annual Allowances In Respect Of Plant & Machinery
18.01.2001
1/2001 Ownership Of Plant And Machinery For The Purpose Of Claiming Capital Allowances
18.01.2001
Year 2000
No Subject of Public Ruling
Issued/ Updated
8/2000 Wilful Evasion of Tax and Related Offences
30.12.2000
7/2000 Providing Reasonable Facilities And Assistance
16.06.2000
6/2000 Keeping Sufficient Records (Persons other than Companies & Co-operatives) - Revised
30.06.2001
6/2000 Keeping Sufficient Records (Persons other than Companies & Co-operatives)
01.03.2000
5/2000 Keeping Sufficient Records (Individuals & Partnerships)- Revised
30.06.2001
5/2000 Keeping Sufficient Records (Individuals & Partnerships)
01.03.2000
4/2000 Keeping Sufficient Records (Companies & Co-operatives) - Revised
30.06.2001
4/2000 Keeping Sufficient Records (Companies & Co-operatives)
01.03.2000
3/2000 Basis Period for a Business Source (Individuals & Persons other than Companies & Co-operatives)
01.03.2000
2/2000 Basis Period for a Business Source (Companies & Co-operatives)
01.03.2000
1/2000 Basis Period for a Non-business Source
01.03.2000


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