税务 (Accelerated Capital Allowance) (Plant And Machinery)

股神在世

大家来讨论 :

Income Tax (Accelerated Capital Allowance) (Plant And Machinery) PU(A) 357/2008 and PU(A) 111/2009

是否2个ACA都包括motor vehicles, office equipment, plant and machinery, furniture and fittings ?

虽然我已经有答案了.

我相信还有很多人对以上的ACA还不是很清楚.

Income Tax (ACA) (Plant and Machinery) Rules 2008 [PU(A) 357/2008]

This ACA incentive is given to SME company. A SME company which incurred capital expenditure on plant and machinery during the YA2009 and YA2010 will be given ACA of 100% as follows:
(a) Initial allowance 20%
(b) Annual allowance 80%
on the plant and machinery used in the business.

Income Tax (ACA) (Plant and Machinery) Rules 2009 [PU(A) 111/2009]

With effect from YA2009, any person who incurs qualifying plant expenditure
on or after March 10, 2009 but not later than December 31, 2010 shall be
entitled to claim:
(a) Initial allowance 20%
(b) Annual allowance 40%
on the qualifying plant expenditure used in the business.

vrz

回复 1# 股神在世


    只是Plant & Machinery 吧了，不是吗？因为title 讲了Plant & Machinery.

请解释下两个的分别，一个是for【A Person】 一个是 for【SME Company】.

还有Renovation 也是有ACA。

ks_w

应该是：ACA be given to all qualifying plant expenditure under Sch 3 of the Act incurred between 10 March 2009 to 31 December 2010.

This ACA incentive is given to SME company. A SME company which incurred capital expenditure on plant and machinery during the YA2009 and YA2010 股神在世 发表于 5-11-2010 11:06 PM

mypromise

回复  股神在世


    只是Plant & Machinery 吧了，不是吗？因为title 讲了Plant & Machinery.

请解 ...
vrz 发表于 6-11-2010 03:40 AM

   一个for SME，一个for non-SME（要注意的是qualified for SME的条件变了，以前是少过RM2.5million，现在是其他related company也要少过RM2.5million）Renovation要搞清楚，LHDN给了一个list我们，list里面的才可以claim

vrz

回复 4# mypromise


    谢谢分享，再来多点，renovation list.