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Main Page TAXATION Tax Incentives Accelerated Capital Allowance
Accelerated Capital Allowance Print E-mail
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(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

 

Last Updated on Tuesday, 29 July 2008 13:58
 

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