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 . ANNOUNCEMENT
29 Apr 2020
FREQUENTLY ASKED QUESTIONS ON SPECIAL DEDUCTION FOR CORPORATE TAXPAYERS AND OTHER TAXPAYERS ON RENTAL REDUCTION OFFERED TO SMALL AND MEDIUM ENTERPRISES (SMEs) TENANTS

Landlords of business premises that offer reduction or relief of rental payment to SMEs tenants from April 2020 to June 2020 are allowed to claim a special deduction equivalent to the rental reduction amount subject to the condition that the reduction should be at least 30% of the existing rental rate of the determined period.

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