WebA website is deemed to be machinery or plant under Section 19A(10) and development cost or purchase cost of a website will qualify for one year write-off as capital allowance. In … WebIRAS updates on tax treatment on appropriation of trading stock for non-trade or ... Section 10J provides that, with effect from 16 November 2024, an amount equal to the open market value (OMV) of the trading stock as at the date of appropriation is treated ... Capital allowances under section 19 or 19A of the ITA will be allowed on the qualifying
IRAS issues updated guide on tax deduction for renovation or
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