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30 Jun 2012 – Public Ruling No. 2/2010 : Allowable Pre-Operational And Pre-Commencement of Business Expenses

This Ruling provides clarification on the treatment of pre-operational or precommencement of business expenses Read more →

31 May 2011 – Public Ruling No. 2/2009 : Construction Contracts

This Ruling explains the basis of determining gross income for the purpose of computing adjusted income Read more →

31 May 2010 – Public Ruling No. 1/2009 : Property Development

This Ruling explains the basis of determining gross income for the purpose of computing adjusted income derived from Read more →

28 Feb 2009 – Public Ruling No. 3/2005 : Living Accommodation Benefit Provided for the Employee by the Employer

This Ruling explains: Read more →

28 Feb 2009 – Public Ruling No. 2/2004 : Benefits-In-Kind

This Ruling explains: Read more →

31 Oct 2008 – Public Ruling No. 3/2008 : Entertainment Expense

This ruling explains: Read more →

30 Apr 2008 – Public Ruling No. 2/2008 : Reinvestment Allowance

This Ruling is meant to assist taxpayers in ascertaining their entitlement to Reinvestment Allowance (hereinafter referred to as RA) under Schedule 7A of the Income Tax Act 1967 (hereinafter referred to as the ITA). Read more →

31 Jul 2006 – Public Ruling No. 6/2006 : Tax Treatment of Legal and Professional Expenses

This Ruling explains: Read more →

31 Dec 2003 – Public Ruling No. 2/2003: “Key-Man” Insurance

This Ruling explains: Read more →

31 Aug 2003 – Public Ruling No. 1/2003 : Tax Treatment relating to Leave Passage

This Ruling explains the tax treatment of: Read more →

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