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Accelerated Capital Allowance |
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There are no translations available.
(a)
| Computer and information technology assets including software | | | | | | | | Initial allowance of 20% and annual allowance of 40%. | | | | | (b)
| Environmental protection equipment | | | | | | | | Initial allowance of 40% and annual allowance of 20%. | | | | | (c)
| Companies that reinvest in the production of promoted products and promoted food items are eligible for accelerated capital allowance upon expiry of reinvestment allowance. Initial allowance of 40% and annual allowance of 20%. | | | | | (d)
| Deduction for acquiring property rights | | | | | | | | Capital expenditure on acquiring proprietary rights such as patent, industrial design/trademarks is allowed as deduction of 20% on the cost of the acquisition of the proprietary rights for 5 years. | | | | | (e)
| Cost of Developing Websites |
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Last Updated on Tuesday, 29 July 2008 13:58 |