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For sole-proprietors/self-employed (freelancers, commission agents, taxi drivers,hawkers...)

 Allowable Business Expenses
 Disallowable Business Expenses
 Productivity and Innovation Credit (PIC)
 Medical Expenses
 Capital Expenses Incurred on Renovation or Refurbishment Works Done to Your Business Premises
 Research and Development Expenditure
 Expenses Incurred Before Commencement of Business

 Before preparing the statement of accounts for your business, you need to know what are the allowable and disallowable business expenses for tax purposes. 

Allowable Business Expenses

Allowable business expenses are expenses that you can claim as deduction against your business income to arrive at your adjusted profit.

General rule for claiming expenses

You can generally claim a deduction against your business income for expenses that you incur wholly and exclusively to earn your business income.

There are some basic rules:

  • The expense must be related to your business - you must be able to show why you needed to spend the money to earn the income.
  • Expenses that are capital in nature cannot be claimed.
  • Expenses that are personal and private in nature cannot be claimed.
  • Proper and complete records and source documents should be kept for at least 5 years to substantiate your purchases and expenses.

For more information, you may wish to refer to the Starter Guide for the Self-Employed  (194KB) 
For Appendix 1 to 6 of the guide, you may refer to the Schedules (36KB)
For Appendix 7.1 to 7.4 of the guide, you may refer to the Statement of Accounts (41KB)

Examples of Allowable Business Expenses
Staff costs  
  • Employees' salary, bonus, allowances
  • Compulsory CPF contributions by employer
  • Retrenchment benefits
  • Insurance for employees
  • Employees' medical expenses up to 1% of their total remuneration (up to 2% if you as the employer are implementing either the Portable Medical Benefits Scheme or the Transferable Medical Insurance Scheme, has provided employees with portable medical shield plans or made ad hoc Medisave contributions for employees). Total remuneration includes employees' salaries, allowances, bonuses and allowable CPF contributions. Employee's remuneration excludes sole-proprietor and partner's salary, bonus, allowances, Medisave and CPF contributions as well as foreign workers levy.
Running costs  
Finance and professional costs  
  • Interest on money borrowed for use in business
  • Hire purchase interest
  • Accountancy fees
  • Legal fees incurred in recovering trade debts, renewal of leases

Productivity and Innovation Credit NEW!

 
Land Intensification Allowance NEW!  

 
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 Disallowable Business Expenses

Examples of Disallowable Business Expenses
Staff Costs  
  • Employees' medical expenses exceeding 1% of their total remuneration (2% if you as the employer are implementing either the Portable Medical Benefits Scheme or the Transferable Medical Insurance Scheme, has provided employees with portable medical shield plans or made ad hoc Medisave contributions for employees). Total remuneration includes employees' salaries, allowances, bonuses and allowable CPF contributions. Employee's remuneration excludes sole-proprietor and partner's salary, bonus, allowances, Medisave and CPF contributions as well as foreign workers levy).
  • CPF contribution for your employees above the statutory limit
  • Your own salary, bonus, allowances, and Medisave/CPF contributions
  • Your own personal drawings, medical fees, income tax, insurance, and donations
 Private expenses  
  • Food, household and entertainment expenses for yourself, family members, and friends
  • Cost of travelling to and from your home
  • Insurance premiums for policies taken on the sole-proprietor's life
  • Club subscriptions and entrance fees paid for the sole-proprietor's membership
  • Medical expenses incurred on the sole-proprietor
  • Sole-proprietor's personal income tax
  • Travelling expenses for personal trips

Private Hire Cars/Private Cars Expenses

 
  • Expenses incurred directly or in the form of reimbursement on using private hire cars or private cars (E, Q or S-plate cars). Examples: repair, maintenance, parking fees, petrol costs
  • These expenses are not deductible even if the private cars were used for business purposes
Remuneration paid to related parties  
  • Remuneration paid to the sole-proprietor / partner's related parties such as his parents, spouse, children and siblings who are not working in the business.
  • Excessive salary, bonus and commission paid to the sole-proprietor / partner's related parties that are not in line with market rate (not arm's length). Payments made to the related parties should commensurate with the actual services performed by them (reasonable as compared to an independent employee with the same qualification and experience performing the same services).
 
 Capital Expenses  
Other Disallowable Expenses  
  • Repayment of loans
  • Interest on loans obtained for private use
  • Fines and penalties
  • Prayer expenses

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Productivity and Innovation Credit (PIC) Revised!

The PIC scheme is available from Year of Assessment (YA) 2011 to YA 2018. Businesses can claim either enhanced tax deduction or cash payout for purchases made in qualifying activities that qualify for PIC – as illustrated below.

What are the purchases that qualify for PIC?  

 Qualifying activities   

 Examples of purchases  

Acquisition or Leasing of PIC Information Technology (IT) and Automation Equipment

 

 

Computers, Printers 

 Training of Employees 

 

  •  Classes conducted by external trainers 
  •  Structured workshops conducted by internal trainers

 Acquisition of Intellectual Property 

 Registration of Intellectual Property

 Research and Development

 Design projects approved by  Design Singapore Council

Purchases that do not qualify for PIC

Please do not claim PIC on purchases that are not qualifying items or not found on the  PIC Information Technology (IT) and Automation Equipment List (223KB) and the  Examples of IT and Automation Equipment Qualifying for PIC (By industry). 

If your IT or specialised equipment is not on the PIC Approved List but it automates your business processes and enhances productivity, then you can apply to IRAS to have the equipment approved for PIC claims.  Please complete a case-by-case approval form before sending in your PIC claim. 

 For details of the PIC scheme, please refer to  Productivity and Innovation Credit  and the e-Tax Guide  Productivity and Innovation Credit  (521KB). 

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PIC Cash Payout 

Who can claim cash payout?

Businesses that meet the following conditions can claim cash payout: 

1. Carried on active business operations in Singapore

Generally, businesses must be active and have made sales in the period of claim. 

2. Employed at least three local employees  

The local employees (excluding sole-proprietors and partners) must be Singapore Citizens or Permanent Residents. Businesses must make CPF contributions to at least 3 local employees in the period of claim.  

With effect from YA 2016, businesses must make CPF contributions to at least 3 local employees in each of the last 3 months of the period of claim.      

How much cash payout can I receive?

 For YA 2013 to YA 2018, you can receive a cash payout of up to $60,000 ($100,000 x 60%) each year at the conversion rate of 60%.

How to apply for cash payout?

Submit a properly-completed PIC cash payout application form:

  • After the end of every quarter in your financial year (e.g. apply in Apr, Jul if your financial year-end is Dec); and 
  • Latest by the income tax filing due date (Apr 15).  Late claims will not be accepted.  

When will I know the outcome of my application?  

Most businesses will receive a letter informing them on the outcome of their application within 3 months of IRAS receiving the form, if the form is complete.  If your claim is approved, you will receive your cash payout and PIC Bonus automatically, if applicable.

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Frequently Asked Questions

These are the frequently asked questions on PIC.  

 1. Who is eligible for PIC?

 Ans: Please refer to FAQ on  Overview of PIC no. 1. 

  2. What is the cash payout?

 Ans: Please refer to FAQ on  Cash Payout Option no. 1. 

  3. Who is eligible to apply for the cash payout?

 Ans: Please refer to FAQ on Cash Payout Option no. 5. 

  4. Can PIC IT and Automation Equipment acquired on hire purchase qualify for cash payout?

 Ans: Please refer to FAQ on Cash Payout Option no. 14. 

  5. What is the status of my cash payout claim?  When will I receive the cash payout?

 Ans: Please refer to FAQ on Cash Payout Option no. 24. 

  6. How will the payment of the cash payout be made?

 Ans: Please refer to FAQ on Cash Payout Option no. 25. 

  7. How long do I have to keep the supporting documents for my PIC claims?

 Ans: Please refer to FAQ on Overview of PIC no. 10. 

  8: How is the PIC Bonus amount computed?

 Ans: Please refer to FAQ on PIC Bonus no. 8. 

  9: My business financial year will end on 31 Dec. When can I apply for the cash payout?

 Ans: Please refer to FAQ on Cash Payout Option no. 17. 

  10: Can part-time employees be considered for determining the number of local employees to qualify for PIC cash payout?

 Ans: Please refer to FAQ on Cash Payout Option no. 8 and 9. 

 If you are unable to find the information you need, please email picredit@iras.gov.sg or call 6351 3534. 

 

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Enhanced Deduction

From YA 2011 to YA 2018, businesses can claim 400% tax deduction on up to $400,000 spending per annum in each of the six qualifying activities mentioned above.    

Who can claim enhanced deduction?  

All businesses with active business operations in Singapore

How much is the enhanced deduction? 

You can combine the annual expenditure cap of $400,000 if you are carrying on a business for the relevant Years of Assessment, as illustrated below:

 Year of Assessment

 Expenditure Cap per Qualifying Activity

 Tax Deduction per Qualifying Activity

 2011 and 2012

 (Combined)

 $800,000

 $3,200,000

 (400% x $800,000)

 2013 to 2015

 (Combined)

 $1,200,000

 $4,800,000

 (400% x $1,200,000)

 2016 to 2018

 (Combined)

 $1,200,000

 $4,800,000

 (400% x $1,200,000)

PIC+ Scheme for SMEsNEW!   

The PIC+ scheme was introduced in Budget 2014 to provide support to SMEs who are making more substantive investments to transform their businesses.

Under the PIC+ scheme, from YA 2015 to YA 2018, qualifying SMEs that invest in the six qualifying activities under the PIC scheme can enjoy 400% tax deductions/allowances on up to $600,000 for each qualifying activity per YA. For more details, please refer to PIC + .

How to claim enhanced deduction and PIC+? 

Step 1: Claim the deduction in your income tax return

Include the amount of qualifying PIC enhanced allowances/deductions under the “ Allowable Business Expenses ” of the  4-line statement  in Form B (self-employed) or Form P (partnership).

Step 2:  Submit your declaration form after you have filed your return

Submit the  PIC Enhanced Allowances/Deductions Declaration Form for Sole-proprietors & Partnerships  (105KB) together with your Income Tax Return or after you have filed online by the income tax filing due date. 

Sole-proprietors should submit a separate declaration form for each business.

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PIC Bonus

How to get the PIC Bonus?

For YAs 2013 to 2015, businesses that invest in qualifying activities under the PIC scheme will receive a PIC Bonus.  You do not have to apply for the PIC Bonus. IRAS will automatically pay out the PIC Bonus upon approval of your cash payout claim or Enhanced Allowances/Deductions claim if you meet the qualifying conditions.

For more details, please refer to  PIC bonus .

 

 

 

 

 

 

 

 

  

How much is the PIC Bonus?   

 The PIC Bonus gives businesses a dollar-for-dollar matching cash bonus for YAs 2013 to 2015, subject to an overall cap of $15,000 for all 3 YAs combined. This is given on top of the existing 400% tax deduction/allowances or 60% cash payout under the PIC scheme.

 

 

 

 

 

 

 

 

 

Tax Deferral

 

 

 

 

 

 

 

 

Businesses may also elect to defer paying their tax for the current YA if PIC qualifying expenditure has been incurred in the current accounting year. The amount to be deferred is a dollar of current YA tax for every dollar of PIC qualifying expenditure incurred for the current accounting year. This election is available for tax payable for YA2011 to YA2014 based on qualifying PIC expenditure incurred in the corresponding accounting years 2011 to 2014.

The amount of tax that can be deferred is capped at $100,000 and is the lower of tax payable assessed for the current YA and the qualifying expenditure incurred in the accounting year.

Example:

Individual A's sole-proprietorship business accounting year ends on 31 December 2011. The business purchased computers on 1st Feb 2011 for $80,000 that qualifies for PIC in YA2012. He also has tax payable of $200,000 for YA2011 wich remains unpaid as at Feb 2011.

He can elect to defer $80,000 of his tax payable for YA2011, which is up to the amount of qualifying PIC expenditure incurred in the business accounting year 2011. 

 

 

 

 

 

 

 

 

 

How to apply for Tax Deferral

After you have incurred the qualifying expenditure, please submit a  PIC Tax Deferral Form  (52KB) to IRAS anytime before the end of your business' accounting year.  IRAS will process the election within 30 days of the receipt of the Form.  

 

Common Mistakes to Avoid for PIC Claims

Please exercise care in making your PIC claim as penalties will be imposed for making a false or incorrect declaration.  You can refer to  Common mistakes to avoid for PIC claim .                                                                                                                                       Back to Top 

      

Medical Expenses

With effect from YA 2008, in recognising that employers’ provision of portable medical shield plans or ad-hoc contributions to the Medisave accounts of employees achieves the same objective as the PMBS and TMIS, you may claim a tax deductio Back to Top n up to 2% of the total employees' remuneration if your business:

1. has provided your employees with inpatient medical insurance benefits in the form of portable medical shield plans (excluding premiums for riders that cover deductibles and co-payments); or

2. has made ad-hoc contributions to your employees’ Medisave Accounts (subject to a cap of $1,500 per employee per year regardless of the number of employers the employee has) during the relevant basis period.

Tax deduction will remain capped at 1% of total remuneration if your business is not on PMBS or TMIS or do not provide portable medical shield plans or make ad-hoc medisave contributions for your employees.

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 Section 14Q Deduction for Expenses Incurred on Renovation or Refurbishment works (R&R Costs)

Currently, capital expenses incurred on renovation or refurbishment works (R&R costs) carried out on the business premises is not allowable as a tax deduction, unless the R&R costs constitute expenses on repairs or replacements with no element of improvement.

Such R&R costs also do not qualify as capital allowances unless they form part of an industrial building which qualifies for industrial building allowances. This is because they are incurred in relation to the business setting within which the business is carried on and not on the provision of  “plant or machinery”.

To help businesses, particularly small and medium enterprises, reduce their business costs, tax deduction will be granted on qualifying R&R costs incurred on or after 16 Feb 2008 under Section 14Q of the Income Tax Act.

Qualifying expenditure

The following items will generally qualify for Section 14Q deduction if they do not affect the structure of the business premises:

(a) General electrical installation and wiring to supply electricity;
(b) General lighting;
(c) Hot/cold water system (pipes, water tanks etc);
(d) Gas system;
(e) Kitchen fittings (sinks, pipes etc);
(f)  Sanitary fittings (toilet bowls, urinals, plumbing, toilet cubicles, vanity tops, wash basins etc.);
(g) Doors, gates and roller shutters (manual or automated);
(h) Fixed partitions (glass or otherwise);
(i)  Wall coverings (such as paint, wall-paper etc.);
(j)  Floorings (marble, tiles, laminated wood, parquet etc.);
(k) False ceilings and cornices;
(l)  Ornamental features or decorations that are not fine art (mirrors, drawings, pictures, decorative columns etc.);
(m)Canopies or awnings (retractable or non-retractable);
(n) Windows (including the grilles etc.);
(o) Fitting rooms in retail outlets.

No deduction will be allowed on expenditure relating to:

(a) Any designer fees or professional fees;
(b) Any antique; or
(c) Any type of fine art including painting, drawing, print, calligraphy, mosaic, sculpture, pottery or art installation.

Expenditure Cap

Under Section 14Q, the amount of R&R costs that will qualify for tax deduction is subject to an expenditure cap of $150,000 for each taxpayer over every relevant three-year period. The three-year period starts from the year in which the R&R costs were incurred and a deduction is claimed by the taxpayer. The amount of qualifying R&R costs incurred will be allowed as a deduction equally in 3 consecutive YAs.

For partnerships, the expenditure cap of $150,000 will be applied at the partnership level. Tax deduction will be allowed up to the expenditure cap over the three-year period.

Special Provisions for YA 2010 and YA 2011

To help businesses manage their business costs during economic uncertainty, companies with R&R expenses incurred to refit business premises in the basis periods relating to YA 2010 and YA 2011 may claim such expenses over one year instead of three years.

The accelerated write-down from three years to one year will reduce the income tax payable by businesses, thereby easing the cash-flow pressures that businesses may face.

Enhancement of the Deduction for Expenditure incurred on Renovation or Refurbishment Works with effect from YA 2013 

As announced in Budget 2012, the expenditure cap of $150,000 will be doubled to $300,000 for every relevant three-year period. 

The increased expenditure cap of $300,000 will be applicable in YA 2013 even if YA 2013 is not the first YA of the relevant three-year  period for claiming R&R costs, i.e. YA 2013 is the second or third YA of the relevant three-year period for R&R claim.

The table below shows how the revised expenditure cap will apply to taxpayers under various scenarios with effect from YA 2013:
  

Scenario  YA  2010   2011 2012  2013   2014
  Basis Period 1 Jan 2009 - 31 Dec 2009   1 Jan 2010 - 31 Dec 2010  1 Jan 2011 - 31 Dec 2011 1 Jan 2012 - 31 Dec 2012        

 1 Jan 2013 - 31 Dec 2013

A


 R&R costs incurred

 $150,000

 $50,000

 $150,000

 

 

Qualifying R&R costs

 $150,000

 Nil (exceeds $150,000 cap)

 Nil (exceeds $150,000 cap)

   

B


 R&R costs incurred

 

 $150,000

 $50,000

 $500,000

 

Qualifying R&R costs

  

 $150,000

 Nil (exceeds $150,000 cap)

 $150,000 (capped at $300,000)

 

C

 R&R costs incurred

   

 $50,000

 $150,000

 $300,000

Qualifying R&R costs

   

 $50,000

 $150,000 (cap of $300,000 not exceeded yet)

 $100,000 (capped at $300,000) 

 

How to claim Section 14Q deduction?

The amount of qualifying R&R costs to be claimed should be included under the "Allowable Business Expenses" of the 4-line statement in Form B (self-employed) or Form P (partnership), starting from the YA relating to the basis period in which the R&R costs are first incurred (i.e. 1/3 of the R&R costs can be claimed each YA over the three consecutive YAs).

To claim the Section 14Q deduction on the qualifying expenditure, you should maintain supporting documents to substantiate your claims. You do not need to submit these documents to us. You are only required to submit the supporting documents if we request you to do so as part of IRAS' audit or verification process. Examples of supporting documents that you should retain are:

  • An itemised list  (36KB) (including the related costs incurred) of the renovation or refurbishment works done to the business premises;Confirmation that the renovation or refurbishment works in the itemised list do not require the approval of the Commissioner of Building Control (which means the renovation and refurbishment works do not involve structural changes); and
  • Invoices and payment details of the expenditures.

For details of the section 14Q deduction, please refer to the e-Tax Guide "Tax Deduction For Expenses Incurred on Renovation or Refurbishment Works Done to Your Business Premises" (97KB).

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 Research & Development Expenditure

If your business is:

  • carrying on a trade in manufacturing; or
  • carrying on a business for the provision of any services;

you can claim deductions for research & development (R&D) expenditure related to that trade or business:

  • incurred by your business; or
  • incurred on R&D activities outsourced to any R&D organisations

In addition, your business may enjoy double tax deduction on the R&D expenditure incurred if it is approved by Economic Development Board (EDB).

Enhancement of R&D Tax Deductions from YA 2009 to YA 2013

 With effect from Year of Assessment 2009, the tax deductions of R&D expenditure is no longer restricted to manufacturing business or business for the provision of services. The changes in tax deductions for R&D expenses are as follows:

1.Removal of the requirement that R&D expenses incurred must be related to the existing trade or business.

Your business can qualify for tax deduction on expenditure incurred on qualifying R&D activities conducted in Singapore which is unrelated to your existing trade or business.

2. Enhanced deduction for R&D expenses under Section 14DA in respect of R&D done in Singapore.

The tax deduction has been raised from 100% to 150% of the actual R&D expenditure incurred on R&D done in Singapore.

 Qualifying R&D Expenditure

The following types of expenditure incurred in connection with qualifying R&D activities carried out in Singapore are eligible for further tax deduction equal to 50% of the expenditure under Section 14DA:

(a) Staff costs (excluding directors’ fees);
(b) Consumables

For more details, please refer to Annex A, B & E of the e-Tax Guide "Research And Development Tax Measures".

 How to claim the R&D deduction?

The amount of qualifying R&D expenditure claimed is to be included under the “Allowable Business Expenses” of the 4-line statement in the Form B (self-employed) or Form P (partnership).

You are also required to submit a completed prescribed R&D claim form together with the breakdown showing the items of qualifying R&D expenditure incurred during the basis period. 

If you file your tax return electronically, the completed prescribed form and the breakdown of the qualifying R&D expenditure have to be sent to IRAS immediately after you have e-filed.

For business with revenue of $500,000 or more, the completed prescribed form and the breakdown of the R&D expenditure are to be submitted together with the certified statement of accounts and tax computation.
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 Expenses Incurred Before Commencement of Business

 Generally, expenses incurred prior to the date on which a business commences operation are not tax deductible as they are not wholly and exclusively incurred in the production of income.

From YA 2004 to YA 2011

 Under the concession for enterprise development, a business will be treated as having commenced operation on the first day of the accounting year in which it earns its first dollar of business receipt (i.e. deemed date of commencement of business). With this concession in place, you may claim allowable business expenses that you incur from the first day of the accounting year even though your business commenced later during the year.

For example, if your business accounting period is from 1 Jan 2009 to 31 Dec 2009 and your first dollar of receipt was earned on 1 Apr 2009, you may claim the allowable business expenses that you incurred from 1 Jan 2009. The deemed date of commencement of your business is 1 Jan 2009.

Read the e-Tax Guide "Concession for Enterprise Development - Tax Deductions Allowable for Certain Expenses Incurred Prior to Commencement of Business" for details of the treatment from YA 2004 to YA 2011.

From YA 2012 onwards New!

As announced in Budget 2011, the concession for enterprise development has been further enhanced to allow a deduction for revenue expenses incurred 1 year prior to the deemed date of commencement of business. 

 Example

Your business was set up on 1 Dec 2009 and its accounting year ends on 31 Dec. Revenue expenses such as rental, utilities, etc was first incurred on 1 Dec 2009. The first dollar of business receipt was earned on 1 Feb 2011.

The table below shows the tax concessions for expenses incurred prior to commencement of business before and after the enhancement:

 

 Revenue expenses incurred from   Before the enhancement    After the enhancement
 1 Dec 2009 to 31 Dec 2009 (YA 2010)  Not tax deductible  Not tax deductible. The expenses are not incurred in 1 year prior to the deemed date of commencement of business, which is 1 Jan 2011.
 1 Jan 2010 to 31 Dec 2010 (YA 2011)  Not tax deductible  Tax deductible in YA 2012. Any expenses incurred during the period are treated as incurred on 1 Jan 2011.
 1 Jan 2011 to 31 Dec 2011 (YA 2012)  Tax deductible as the business is treated as having commenced on 1 Jan 2011  Tax deductible as the business is treated as having commenced on 1 Jan 2011.

 

For full details on the enhancement of the concession for enterprise development, please refer to the e-tax Guide "Concession for Enterprise Development - Deduction of Certain Expenses Incurred before Business revenue is Earned".

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FAQs

 

 

You can claim only that portion of the expenses that you incurred for business purpose. The portion of the charges that you incurred for your private usage is not allowable.

In addition, please note that expenses incurred for a private car is strictly not allowable, even though the private car is used for business purpose.

 

 

No, depreciation is not an allowable deduction for Income Tax purposes as it is capital in nature. However, you can claim capital allowances in respect of the assets.

 

 

Home-based businesses are those conducted in premises that are also used for residential purposes. For expenses on items such as utilities and telephone/internet usage that are incurred for dual purposes (i.e. both private and business), you may claim the portion of the expenses attributable to the business by apportioning the expenses on a reasonable basis. For example, if you set aside an area exclusively for business, you may use floor area basis to apportion the expenses. Otherwise, you may use other appropriate basis. For example, you can compare utility accounts from before and after you started businesses to assess increased costs.

You are not required to submit the details of the expenses claimed by you when you declare your trade income in your income tax return. However, you have to keep proper records of the expenses incurred. You must also be able to show your claim is reasonable and you have excluded the private (domestic) proportion of expenses associated with normal living costs when IRAS calls for such documents.

 

 

If you incur public transport expenses in the course of doing your business, you are advised to keep a schedule of the public transport expenses incurred, with details such as the date incurred, destination, mode of transport, purpose of travel and amount incurred. If you incur taxi charges for business purpose, please carefully preserve original taxi receipts or make photocopies of the receipts if the originals will fade over time.

You may claim the expense as a deduction against your business income as long as the expense is incurred in the production of your income and there is no private element in the claim (for example, you cannot claim transport expense for travelling to and from your home to the office).

 


 

 

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Last Updated on 20 October 2014


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