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As the Productivity and Innovation Credit PIC scheme has expired after the Year of Assessment YA 2018, businesses will not be allowed to claim PIC benefits on expenditure incurred after the basis period of YA maximum limit />For qualifying expenditure incurred on or after 1 Aug 2016, the cash payout conversion rate is reduced from 60% to 40%.
As the PIC scheme has lapsed after YA 2018, any expenditure incurred in the basis period for YA 2019 will not qualify for PIC benefits.
Six Qualifying Activities Examples of IT and Automation Equipment that Qualify this web page PIC Businesses may enjoy PIC benefits on the cost incurred to acquire or lease equipment that are in the 227KB.
For equipment that are not in the PIC IT and Automation Equipment List but which automate or mechanise the business processes and enhance productivity, you may apply to IRAS for approval on a basis.
PIC+ Scheme From YAs 2015 to 2018, qualifying businesses can enjoy of qualifying expenditure per year in each of the six qualifying activities.
For more details, please refer to.
For qualifying expenditure incurred from YA 2013 to 31 July 2016, the cash payout is 60%.
For qualifying expenditure incurred on or after 1 August 2016 to YA 2018, the cash payout conversion rate is 40%.
For more details, please refer to.
Incurred qualifying expenditure and is entitled to PIC during the basis period of qualifying YA.
Cash Payout Carries on active business operations in Singapore.
Incurred qualifying expenditure and is entitled to PIC during the basis period of qualifying YA.
For PIC IT and automation equipment claims relating to YA 2016 onwards, equipment to be in use by the business at the point of electing for cash payout.
Cash Payout e-File PIC Cash Payout Application Form for YAs 2013 to 2018 any time after end of relevant financial quarter but before the filing due source of Income Tax Return for the relevant YA.
With effect from 1 Aug 2016, all PIC Cash Payout applications must be e-Filed.
Applying for Cash Payout Company A, which runs a retail outlet, invested in a Point-of-Sale POS system and sent its staff for customer service courses in the financial year 2016 YA 2017.
The company paid for the staff training in Jul 2016 but the staff only attended the training in Sep 2016.
The company has met the relevant qualifying conditions for PIC and decided to elect for the cash payout option.
Description Date Incurred Qualifying Cost 2 Qualify for PIC expenditure?
The payment made in July 2016 is considered as prepayment.
Applying for Cash Payout Mr Lee runs a retail sole-proprietorship business and the business' relevant financial period is from Jan 2016 to Dec 2016 YA 2017.
He bought computers for his business which were delivered in Jun 2016.
In addition, he paid training cost for his staff in Jul 2016 but his staff only attended the training in Sep 2016.
Mr Lee met the relevant qualifying conditions for PIC and decided to elect for the cash payout option.
Description Date Incurred Qualifying Cost 2 Qualify for PIC expenditure?
The payment made in Jul 2016 is considered as prepayment.
Tax payable is calculated based on the progressive individual income tax rates.
He bought computers in Jul 2016 and a Computer Numerical Control CNC cutting machine in Nov 2016 for his business.
You are encouraged to check your application status via the - this is the quickest and most convenient way, as you will be able to access the e-Service anytime.
IRAS strives to disburse the cash payout within three months of receiving your complete application.
In most cases, IRAS processes the applications within six weeks.
IRAS selects a sample of applications for audit.
For cases selected for audit, IRAS will request further details and supporting documents for review.
We strive to complete the review within three months from receiving the complete information.
The processing time may take up to six months, depending on the complexity of each case.
Measures to Curb PIC Abuse IRAS takes a serious view of any non-compliance or abuse of the scheme.
This includes any person who willfully assists another person to obtain a cash payout or PIC bonus which he is not entitled to.
Anti-Abuse Measures IRAS has come across business arrangements aimed at artificially creating or billy vunipola bonus point PIC claims.
PIC benefits computed based on the difference between the amount paid by the business and the open market value There is no bona fide commercial reason for entering into the arrangement.
Full amount of PIC benefits 2.
Impose penalties on intermediaries including and who know or have reasonable grounds to believe that the arrangements they are promoting are abusive PIC arrangements.
Examples of Abusive PIC Arrangements IRAS adopts a commonsensical approach towards interpreting the law on the anti-abuse measures.
The claims will be disallowed as the PIC arrangements are abusive.
The actions are contrived, overvalued and put in place so as to make PIC cash payout claims without bona fide commercial reason.
IRAS will consider whether these claims should be subject to criminal investigations.
In some abusive PIC arrangements, a group of individuals sets up multiple businesses and sells PIC-qualifying products or services among them typically at inflated prices.
There is no bona fide commercial reason for such sales aside from obtaining a PIC bonus ok payout.
Both companies provide identical services e.
The please click for source will be disallowed as the PIC arrangements are abusive.
Aside from deriving PIC cash payouts, there is no bona fide commercial reason for the arrangements.
IRAS will consider whether these claims should be subject to criminal investigations.
An individual sets up many companies.
These companies derive minimal revenues, but would each incur PIC qualifying expenditure that is disproportionate to their revenue e.
The claims will be disallowed as the PIC arrangements are abusive.
Apart from the purpose of obtaining PIC cash payouts, there is no bona fide commercial reason to incur such disproportionate expenditure and to duplicate three sets of website and inventory pic bonus website software for this scale of business activity.
IRAS will also consider whether most interactive slot machines in las vegas claims most interactive slot machines in las vegas be subject to criminal investigations.
For more examples of abusive PIC arrangements, please refer to Annex H of the e-Tax Guide " 831KB ".
If you wish to report potential abuse of the PIC scheme, you can email IRAS at.
Please be mindful of those who misrepresent the intention of the PIC scheme.
This will minimise unnecessary delays in the processing of the PIC application and help businesses to keep a clean record with IRAS.
For more details, please refer to.
Most businesses file their PIC cash payout claims themselves.
If you need assistance from PIC consultants when submitting your PIC cash payout claims, please consider the background of these consultants and engage only those who are competent to provide factual advice.
IRAS has not appointed or endorsed any private consultant on PIC matters.
Regardless of whether businesses file the PIC cash payout claims on their own or with the help of consultants, businesses are ultimately responsible for the accuracy of the claims.
For more details, please refer to.
Please contact us for assistance or clarification on PIC.
Type of Entity Helplines Email myTax Portal Log-in enquiries 1800 356 8015 For non-confidential enquiries, please click to submit your email enquiries.
PIC Matters for Companies e.
PIC Matters for Self-employed e.
If your enquiry contains confidential information, please email us via myTax Mail for added security.
Please go to to access myTax Mail.
From 1 Sep 2018, CorpPass is the only login method for online business transactions with the Government.
You must first be authorised in before you can log in to IRAS digital services.
Follow this web page on how to register for CorpPass.
Vendors and PIC Consultants are expected to be familiar with the rules and procedures relating to the PIC scheme, if they intend to help their clients claim PIC.
Find out more about what and should know about PIC.
I incurred qualifying expenditure to purchase PIC IT and Automation Equipment in the basis period of YA 2018 but chose to defer claiming capital allowance base and enhanced.
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Yes, if you choose to defer your capital allowance claim on PIC IT and Automation Equipment acquired in the basis period of YA 2018, the 400% enhanced capital allowance can be claimed in YA 2019 or a subsequent YA.
For details on deferring capital allowances, please refer to.
These companies own investments such as properties and shares for long-term investment and derive investment income such as dividend, interest or rental.
Service companies that derive arm's length fees will qualify for PIC.
These companies need to prepare their tax computations under the normal tax rules.
If a service company elects to use the cost plus mark-up basis of assessment, the company will not qualify for PIC.
This is because an acceptance of mark-up as the chargeable income of the company is net of all available deductions and allowances including PIC.
The PIC cash payout and PIC bonus are not available to bodies of persons.
It is available only to companies, partnerships and sole-proprietorships with at least three local employees, as the intention is to focus our help on business enterprises, especially SMEs with cash-flow needs for their expenditures on innovation and productivity initiatives.
Do note that clubs, trade associations and management corporations are normally not considered as conducting a commercial or profit-making most interactive slot machines in las vegas or business.
As such, they do not qualify for the enhanced tax deductions under PIC.
As such, they do not qualify for the enhanced tax deductions under PIC.
Our business income is taxable at the prevailing rate and concessionary rate.
How will enhanced deductions be allowed on qualifying expenditure in relation to income streams taxed at different tax rates?
For a business whose income is taxable at the prevailing rate "normal income" as well as at one or more concessionary rate s "concessionary income"enhanced deductions are first granted on qualifying expenditure incurred in relation to the normal income.
If the applicable expenditure cap is not exhausted, enhanced deductions are then granted on qualifying expenditure incurred in relation to the concessionary income that is subject to tax at the highest concessionary rate first followed by the next highest rate and so on, until the expenditure cap is reached.
In general, common expenditure incurred for both the normal and concessionary trade is allocated to income derived from each trade for tax purposes.
Common expenditure When cannot peliautomaatti bonuses opinion the PIC benefits, enhanced deductions excluding enhanced deductions arising from IPR registration are first granted on qualifying common expenditure allocated to the normal income.
If the applicable expenditure cap is not exhausted, enhanced deductions are then granted on qualifying common expenditure allocated to the concessionary income that is subject to tax at the highest concessionary rate first followed by the next highest rate and so on, until the expenditure cap is reached.
Where the IPR registration cost is a common expenditure, the base and enhanced deductions are determined first before allocating the deductions to each stream of income.
Common assets Enhanced allowances on common assets i.
The enhanced allowances are then computed for each qualifying common asset before the 100% base and 300% enhanced allowances are allocated to each stream of income.
You are required to maintain all the supporting documents such as invoices for a period of five years.
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Productivity and Innovation Credit Scheme - IRAS
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Productivity and Innovation Credit Scheme - IRAS
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As the Productivity and Innovation Credit PIC scheme has expired after the Year of Assessment YA 2018, businesses will not be allowed to claim PIC benefits on expenditure incurred after the basis period of YA 2018.
For qualifying expenditure incurred on or after 1 Aug 2016, the cash payout conversion rate is reduced from 60% to 40%.
As the PIC scheme has lapsed after YA 2018, any bonus by incurred in the basis period for YA 2019 will not qualify for PIC benefits.
Six Qualifying Activities Examples of IT and Automation Equipment that Qualify for PIC Businesses may enjoy PIC benefits on the cost incurred to acquire or lease equipment that are in the 227KB.
For equipment that are not in the PIC IT and Automation Equipment List but which automate or mechanise the business processes and enhance productivity, you may apply to IRAS for approval on a basis.
PIC+ Scheme From YAs 2015 to 2018, qualifying businesses can enjoy of qualifying expenditure per year in each of the six qualifying activities.
For more details, please refer to.
For qualifying expenditure incurred from YA 2013 to 31 July 2016, the cash payout is 60%.
For qualifying expenditure incurred on or after 1 August 2016 to YA 2018, the cash payout conversion rate is 40%.
For more details, please refer to.
Incurred qualifying expenditure and is entitled to PIC during the basis period of qualifying YA.
Cash Payout Carries on active business operations in Singapore.
Incurred qualifying expenditure and is entitled to PIC during the basis period of qualifying YA.
For PIC IT and automation equipment claims relating to YA 2016 onwards, equipment to be in use by the business at the point of electing for cash payout.
Cash Payout e-File PIC Cash Payout Application Form for YAs 2013 to 2018 any time after end of relevant financial quarter but before the filing due date of Income Tax Return for the relevant YA.
With effect from 1 Aug 2016, all PIC Cash Payout applications must be e-Filed.
Applying for Cash Payout Company A, which runs a retail outlet, invested in a Point-of-Sale POS system and sent its staff for customer service courses in the financial year 2016 YA 2017.
The company paid for the staff training in Jul 2016 but the staff only attended the training in Sep 2016.
The company has met the relevant qualifying conditions for PIC and decided to elect for the cash payout option.
Description Date Incurred Qualifying Cost 2 Qualify for PIC expenditure?
The payment made in July 2016 is considered as prepayment.
Applying for Cash Payout Mr Lee runs a retail sole-proprietorship business and the business' relevant financial period is from Jan 2016 to Dec 2016 YA 2017.
He bought computers for his business which were delivered in Jun 2016.
In addition, he paid training cost for his staff in Jul 2016 but his staff only attended the training in Sep 2016.
Mr Lee most interactive slot machines in las vegas the relevant qualifying conditions for PIC and decided to elect for the cash payout option.
Description Date Incurred Qualifying Cost 2 Qualify for PIC expenditure?
The payment made in Jul 2016 is considered as prepayment.
Tax payable is calculated based on the progressive individual income tax rates.
He bought computers in Jul 2016 and a Computer Numerical Control CNC cutting machine in Nov 2016 for his business.
You are encouraged to check your application status via the - this is the quickest and most convenient way, as you will be able to access the e-Service anytime.
IRAS strives to disburse the cash payout within three months of receiving your complete application.
In most cases, IRAS processes the applications within six weeks.
IRAS selects a sample of applications for audit.
For cases selected for audit, IRAS will request further details and supporting documents for review.
We strive crazytalk 5 pack complete the review within three months from receiving the complete information.
The processing time may take up to six months, depending on the complexity of each case.
Measures to Curb PIC Abuse IRAS takes a serious view of any non-compliance or abuse of the scheme.
This includes any person who willfully assists another person to obtain a cash payout or PIC bonus which he is not entitled to.
Anti-Abuse Measures IRAS has come across business arrangements aimed at artificially creating or inflating PIC claims.
PIC benefits computed based on the difference between the amount paid by the business and the open market value There is no bona fide commercial reason for entering into the arrangement.
Full amount of PIC benefits 2.
Impose penalties on intermediaries including and who know or have reasonable grounds to believe that the bonus 7 700 they are promoting are abusive PIC arrangements.
Examples of Abusive PIC Arrangements IRAS adopts a commonsensical approach towards interpreting the law on the anti-abuse measures.
The claims will most interactive slot machines in las vegas disallowed as the PIC arrangements are abusive.
The actions are contrived, overvalued and put in place so as to make PIC cash payout claims without bona fide commercial reason.
IRAS will consider whether these claims should be subject to criminal investigations.
In some abusive PIC arrangements, a group of individuals sets up multiple businesses and sells PIC-qualifying products or services among them typically at inflated prices.
There is no bona fide commercial reason for such sales aside from obtaining a PIC cash payout.
Both companies provide identical services e.
The claims will be disallowed as the PIC arrangements are abusive.
Aside from deriving PIC cash payouts, there is no bona fide commercial reason for the arrangements.
IRAS will consider whether these claims should be subject to criminal investigations.
An individual sets up many companies.
These companies derive minimal revenues, but would each incur PIC qualifying expenditure that is disproportionate to their revenue e.
The claims will be disallowed as the PIC arrangements are abusive.
Apart from the purpose of obtaining PIC cash payouts, there is no bona fide commercial reason to incur such disproportionate expenditure and to duplicate three sets of website and inventory management software for this scale of business activity.
IRAS will also consider whether these claims should be subject to criminal investigations.
For more examples of abusive PIC arrangements, please refer to Annex H of the e-Tax Guide " 831KB ".
If you wish to report potential abuse of the PIC scheme, you can email IRAS at.
Please be mindful of those who misrepresent the intention of the PIC scheme.
This will minimise unnecessary delays in the processing of the PIC application and help businesses to keep a clean record with IRAS.
For more details, please refer to.
Most businesses file their PIC cash payout claims themselves.
If you need assistance from PIC consultants when submitting your PIC cash payout claims, please consider the background of these consultants and engage only those who are competent to provide factual advice.
IRAS has not appointed or endorsed any private consultant on PIC matters.
Regardless of whether businesses file the PIC cash payout claims on their own or with the help of consultants, businesses are ultimately responsible for the accuracy of the claims.
For more details, please refer to.
Please contact us for assistance or clarification on PIC.
Type of Entity Helplines Email myTax Portal Log-in enquiries 1800 356 8015 For non-confidential enquiries, please click to submit your email enquiries.
PIC Matters for Companies e.
PIC Matters for Self-employed e.
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Vendors and PIC Consultants are expected to be familiar with the rules and procedures relating to the PIC scheme, if they intend to help their clients claim PIC.
Find out more about what and should know about PIC.
I incurred qualifying expenditure to purchase PIC IT and Automation Equipment in the basis period of YA 2018 but chose to defer claiming capital allowance base and enhanced.
Can I claim 400% deferred capital allowance in a subsequent YA i.
YA 2019 or after?
Yes, if you choose to defer your capital allowance claim on PIC IT and Automation Equipment acquired in the basis period of YA 2018, the 400% enhanced capital allowance can be claimed in YA 2019 or a subsequent YA.
For details on deferring capital allowances, please refer to.
These companies own investments such as properties and shares for long-term investment and derive investment income such as dividend, interest or rental.
Service companies that derive arm's length fees will qualify for PIC.
These companies need to prepare their tax computations under the normal tax rules.
If a service company elects to use the cost plus pic bonus website basis of assessment, the company will not qualify for PIC.
This is because an acceptance of mark-up as the chargeable income of the company is net of all available deductions and allowances including PIC.
The PIC cash payout and PIC bonus are not available to bodies of persons.
It is available only to companies, partnerships and sole-proprietorships with at least three local employees, as the intention is to focus our help on business enterprises, especially SMEs with cash-flow needs for their expenditures on innovation and productivity initiatives.
Do note that clubs, trade associations and management corporations are normally not considered as conducting a commercial or profit-making trade or business.
As such, they do not qualify for the enhanced tax deductions under PIC.
As such, they do not qualify for the enhanced tax deductions under PIC.
Our business income is taxable at the prevailing rate and concessionary rate.
How will enhanced deductions be allowed on qualifying expenditure in relation to income streams taxed at different tax rates?
For a business whose income is taxable at the park bonus exp rate "normal income" as well as at one or more click at this page rate s "concessionary income"enhanced deductions are first granted on qualifying expenditure incurred in relation to the normal income.
If the applicable expenditure cap is not exhausted, enhanced deductions are then granted on qualifying expenditure incurred in relation to the concessionary income that is subject to tax at the highest concessionary rate first followed by the next highest rate and so on, until the click to see more cap is reached.
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Where the IPR registration cost is a common expenditure, the base and enhanced deductions are determined first before allocating the deductions to each stream of income.
Common assets Enhanced allowances on common assets i.
The enhanced allowances are then computed for each qualifying common asset before the 100% base and 300% enhanced allowances are allocated to each stream of income.
You are required to maintain all the supporting documents such as invoices for a period of five years.
For example, if you purchased PIC Automation Equipment during your financial year ending in year 2016 i.

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As the Productivity and Innovation Credit PIC scheme has expired after the Year of Assessment YA 2018, businesses will not be allowed to claim PIC benefits on expenditure incurred after the basis period of YA 2018.
For qualifying expenditure incurred on or after 1 Aug 2016, the cash payout conversion rate is reduced from 60% to 40%.
As the PIC scheme has lapsed after YA 2018, any expenditure incurred in the basis period for YA 2019 will not qualify for PIC benefits.
Six Qualifying Activities Examples of IT and Automation Equipment that Qualify for PIC Businesses may enjoy PIC benefits on the cost incurred to acquire or lease equipment that are in the 227KB.
For equipment that are not in the PIC IT and Automation Equipment List but which automate or mechanise the business processes and enhance productivity, you may apply to IRAS for approval on a basis.
PIC+ Scheme From YAs 2015 to 2018, qualifying businesses can enjoy of qualifying expenditure per year in each of the six qualifying activities.
For more details, please refer to.
For qualifying expenditure incurred from YA 2013 to 31 July 2016, the cash payout is 60%.
For qualifying expenditure incurred on or after 1 August 2016 to YA 2018, the cash payout conversion rate is 40%.
For more details, please refer to.
Incurred qualifying expenditure and is entitled to PIC during the basis period of qualifying YA.
Cash Payout Carries on active business operations in Singapore.
Incurred qualifying expenditure and is entitled to PIC during the basis period of qualifying YA.
For PIC IT and automation equipment claims relating to YA 2016 onwards, most interactive slot machines in las vegas to be in use by the business at the point of electing for cash payout.
Cash Payout most interactive slot machines in las vegas PIC Cash Payout Application Form for YAs 2013 to 2018 any time after end of relevant financial quarter but before the filing due date of Income Tax Return for the relevant YA.
With effect from 1 Aug 2016, all PIC Cash Payout applications must be e-Filed.
Applying for Cash Payout Company A, which runs a retail outlet, invested in a Point-of-Sale POS system and sent its staff for customer service courses in the financial year 2016 YA 2017.
The company paid for the staff training in Jul 2016 but the staff only attended the training in Sep 2016.
The company has met the relevant qualifying conditions for PIC and decided to elect for the cash payout option.
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The payment made in July 2016 is considered as prepayment.
Applying for Cash Payout Mr Lee runs a retail sole-proprietorship business and the click to see more relevant financial period is from Jan 2016 to Dec 2016 YA 2017.
He bought computers for his business which were delivered in Jun 2016.
In addition, he paid training cost for his staff in Jul 2016 but his staff only attended the training in Sep 2016.
Mr Lee met the relevant qualifying conditions for PIC and decided to elect for the cash payout option.
Description Date Incurred Qualifying Cost 2 Qualify for PIC expenditure?
The payment made in Jul 2016 is considered as prepayment.
Tax payable is calculated based on the progressive individual income tax rates.
He bought computers in Jul 2016 and a Computer Numerical Control CNC cutting machine in Nov 2016 for his business.
You are encouraged to check your application status via the - this is most interactive slot machines in las vegas quickest and most convenient way, as you will be able to access the e-Service anytime.
IRAS strives to disburse the cash payout within three months of receiving your complete application.
In most cases, IRAS processes the applications within six weeks.
IRAS selects a sample of applications for audit.
For cases selected for audit, IRAS will request further details and supporting documents for review.
We strive to complete the review within three months from receiving the complete information.
The processing time may take up to six months, depending on the complexity of each case.
Measures to Curb PIC Abuse IRAS takes a serious view of any non-compliance or abuse of the scheme.
This includes any person who willfully assists another person to obtain a cash payout or PIC bonus which he is not entitled to.
Anti-Abuse Measures IRAS has come across business arrangements aimed at artificially creating or inflating PIC claims.
PIC benefits computed based on the difference between the amount paid by the business and the open market value There is no bona fide commercial reason for entering into the arrangement.
Full amount of PIC benefits 2.
Impose penalties on intermediaries including and who know or have reasonable grounds to believe that the arrangements they are promoting are abusive PIC arrangements.
Examples of Abusive PIC Arrangements IRAS adopts a commonsensical approach towards interpreting the law on the anti-abuse measures.
The claims will be disallowed as the PIC arrangements are abusive.
The actions are contrived, overvalued and put in place so as to make PIC cash payout claims without pic bonus website fide commercial reason.
IRAS will consider whether these claims should be subject to criminal investigations.
In some abusive PIC arrangements, a group of individuals sets up multiple businesses and sells PIC-qualifying products or services among them typically at inflated prices.
There is no bona fide commercial reason for such sales aside from obtaining a PIC cash payout.
Both companies provide identical services e.
The claims will be disallowed as the PIC arrangements are abusive.
Aside from deriving PIC cash payouts, there is no bona fide commercial reason for the arrangements.
IRAS will consider whether these claims should be subject to criminal investigations.
An individual sets up many companies.
These companies derive minimal revenues, but would each incur PIC qualifying expenditure that is disproportionate to their revenue e.
The claims will be disallowed as the PIC arrangements are abusive.
Apart from the purpose of obtaining PIC cash payouts, there is no bona fide commercial reason to incur such disproportionate expenditure and to duplicate three sets of website and inventory management software for this scale of business activity.
IRAS will also consider whether these claims should be subject to criminal investigations.
For more examples of abusive PIC arrangements, please refer to Annex H of the e-Tax Guide " 831KB ".
If you wish to report potential abuse of the PIC scheme, you can email IRAS at.
Please be mindful of those who misrepresent the intention of the PIC scheme.
This will minimise unnecessary delays in the processing of the PIC application and help businesses to keep bonus sportbet clean record with IRAS.
For more details, please refer to.
Most businesses file their PIC cash payout claims themselves.
If you need assistance from PIC consultants when submitting your PIC cash payout claims, please consider the background of these consultants and engage only those who are competent to provide factual advice.
IRAS has not appointed or endorsed any private consultant on PIC matters.
Regardless of whether businesses file the PIC cash payout claims on their own or with the help of consultants, businesses are ultimately responsible for the accuracy of the claims.
For more details, please refer to.
Please contact us for assistance or clarification on PIC.
Type of Entity Helplines Email myTax Portal Log-in enquiries 1800 356 8015 For non-confidential enquiries, please click to submit your email enquiries.
PIC Matters for Companies e.
PIC Matters for Self-employed e.
If your enquiry contains confidential information, please email us via myTax Mail for added security.
Please go to to access myTax See more />From 1 Sep 2018, CorpPass is the only login method for online business transactions with the Government.
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Vendors and PIC Consultants are expected to be familiar with the rules and procedures relating to the PIC scheme, if they intend to help their clients claim PIC.
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These companies own investments such as properties and shares for long-term investment and derive investment income such as dividend, interest or rental.
Service companies that derive arm's length fees will qualify for PIC.
These companies need to prepare their tax computations under the normal tax rules.
If a service company elects to use the cost plus mark-up basis of assessment, the company can, earthworm jim 2 bonus opinion not qualify for PIC.
This is because an acceptance of mark-up as the chargeable income of the company is net of all available deductions and allowances including PIC.
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It is available only to companies, partnerships and sole-proprietorships with at least three local employees, as the intention is to focus our help on business enterprises, especially SMEs with cash-flow needs for their expenditures on innovation and productivity initiatives.
Do note that clubs, trade associations and management corporations are normally not considered as conducting a commercial or profit-making trade or business.
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Our business income is taxable at the prevailing rate and concessionary rate.
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For a business whose income is taxable at the prevailing rate "normal income" as well as at one or more concessionary rate s "concessionary income"enhanced deductions are first granted on qualifying expenditure incurred in relation to the normal income.
If the applicable expenditure cap is not exhausted, enhanced deductions are then granted on qualifying expenditure incurred in relation to the concessionary income that is subject to tax at the highest concessionary rate first followed by the next highest rate and so on, until the expenditure cap is reached.
In general, common expenditure incurred for both the normal and concessionary trade is allocated to income derived from each trade for tax purposes.
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If the applicable expenditure cap is not exhausted, enhanced deductions are then granted on qualifying common expenditure allocated to the concessionary income that is subject to tax at the highest concessionary rate first followed by the next highest rate and so on, until the expenditure cap is reached.
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The actions are contrived, overvalued and put in place so as to make PIC cash payout claims without bona fide commercial reason.
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For more examples of abusive PIC arrangements, please refer to Annex H of the e-Tax Guide " 831KB ".
If you wish to report potential abuse of the PIC scheme, you can email IRAS at.
Please be mindful of those who misrepresent the intention of the PIC scheme.
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For more details, please refer to.
Most businesses file their PIC cash payout claims themselves.
If you need assistance from PIC consultants when submitting your PIC cash payout claims, please consider the background of these consultants and engage only those who are competent to provide factual advice.
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Please go to to access myTax Mail.
From 1 Sep 2018, CorpPass is the only login method for online business transactions with the Government.
You must first be authorised in before you can log in to IRAS digital services.
Follow the on how to register for CorpPass.
Vendors and PIC Consultants are expected to be familiar with the rules and procedures relating to the PIC scheme, if they intend to help their clients claim PIC.
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For details on deferring capital allowances, please refer to.
These companies own investments such as properties and shares for long-term investment and derive investment income such as dividend, interest or rental.
Service companies that derive arm's length fees will qualify for PIC.
These companies need to prepare their tax computations under the normal tax rules.
If a service company elects to use the cost plus mark-up basis of assessment, the company will not qualify for PIC.
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Do note that clubs, trade associations and management corporations are normally not considered as conducting a commercial or profit-making trade or business.
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Our business income is taxable at the prevailing rate and concessionary rate.
How will enhanced https://crimeaorg.info/bonus/bonus-formula-excel.html be allowed on qualifying expenditure in relation to income streams taxed at different tax rates?
For a business whose income is taxable at the prevailing rate "normal income" as well as at one or more concessionary rate s "concessionary income"enhanced deductions are first granted on qualifying expenditure incurred in relation to the normal income.
If the applicable expenditure cap is not exhausted, enhanced deductions are then granted on qualifying expenditure incurred in relation to the concessionary income that is subject to tax at the highest concessionary rate first followed by the next highest rate and so on, until the expenditure cap is reached.
In general, common expenditure incurred for both the normal and concessionary trade is allocated to income derived from each trade for tax purposes.
Common expenditure When computing the PIC benefits, enhanced deductions excluding enhanced deductions arising from IPR registration are first granted on qualifying common expenditure allocated to the normal income.
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As the PIC scheme has lapsed after YA 2018, any expenditure incurred in the basis period for YA 2019 will not qualify for PIC benefits.
Six Qualifying Activities Examples of IT and Automation Equipment that Qualify for PIC Businesses may enjoy PIC benefits on the cost incurred to acquire or lease equipment that are in the 227KB.
For equipment that are not in the PIC IT and Automation Equipment List but which automate or mechanise the business processes and enhance productivity, you may apply to IRAS for approval on a basis.
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IRAS strives to disburse the cash payout within three months of receiving your complete application.
In most cases, IRAS processes the applications within six weeks.
IRAS selects a sample of applications for audit.
For cases selected for audit, IRAS will request further details and supporting documents for review.
We strive to complete the review within three months from receiving the complete information.
The processing time may take up to six months, depending on the complexity of each case.
Measures to Curb PIC Abuse IRAS takes a serious view of any non-compliance or abuse of the scheme.
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Anti-Abuse Measures IRAS has come across business arrangements aimed at artificially creating or inflating PIC claims.
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Full amount of PIC benefits 2.
Impose penalties on intermediaries including and who know or have reasonable grounds to believe that the arrangements they are promoting are abusive PIC arrangements.
Examples of Abusive PIC Arrangements IRAS adopts a commonsensical approach towards interpreting the law on the anti-abuse measures.
The claims will be disallowed as the PIC arrangements are abusive.
The actions are contrived, overvalued and put in place so as to make PIC cash payout claims without bona fide commercial reason.
IRAS will consider whether these claims should be subject to criminal investigations.
In some abusive PIC arrangements, a group of individuals sets up multiple businesses and sells PIC-qualifying products or services among them typically at inflated prices.
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If you wish to report potential abuse of the PIC scheme, you can email IRAS at.
Please be mindful of those who misrepresent the intention of the PIC scheme.
This will minimise unnecessary delays in the processing of the PIC application and help businesses to keep a clean record with IRAS.
For more details, please refer to.
Most businesses file their PIC cash payout claims themselves.
If you need assistance from PIC consultants when submitting your PIC cash payout claims, please consider the background of these consultants and engage only those who are competent to provide factual advice.
IRAS has not appointed or endorsed any private consultant on PIC matters.
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Follow the on how to register for CorpPass.
Vendors and PIC Consultants are expected to be familiar with the rules and procedures relating to the PIC scheme, if they intend to help their clients claim PIC.
Find out more about what and should know about PIC.
I incurred qualifying expenditure to purchase PIC IT and Automation Equipment in the basis period of YA 2018 but chose to defer claiming capital allowance base and enhanced.
Can I claim 400% deferred capital allowance in a subsequent YA i.
YA 2019 or after?
Yes, if you choose to defer your capital allowance claim on PIC IT and Automation Equipment acquired in the basis period of YA 2018, the 400% enhanced capital allowance can be claimed in YA 2019 or a subsequent YA.
For details on deferring capital allowances, please refer to.
These companies own investments such as properties and shares for long-term investment and derive investment income such as dividend, interest or rental.
Service companies that derive arm's length fees will qualify for PIC.
These companies need to prepare their tax computations under the normal tax rules.
If a service company elects to use the cost plus mark-up basis of assessment, the company will not qualify for PIC.
This is because an acceptance of mark-up as the chargeable income of the company is net of all available deductions and allowances including PIC.
The PIC cash payout and PIC bonus are not available to bodies of persons.
It is available only to companies, partnerships and sole-proprietorships with at least three local employees, as the intention https://crimeaorg.info/bonus/bonus-land.html to focus our help on business enterprises, especially SMEs with cash-flow needs for their expenditures on innovation and productivity initiatives.
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As such, they do not qualify for the enhanced tax deductions under PIC.
As such, they do not qualify for the enhanced tax deductions under PIC.
Our business income is taxable at the prevailing rate and concessionary rate.
How will enhanced deductions be allowed on qualifying expenditure in relation to income streams taxed at different tax rates?
For a business whose income is taxable at the prevailing rate "normal income" as well as at one or more concessionary rate s "concessionary income"enhanced deductions are first granted on qualifying expenditure incurred in relation to the normal income.
If the applicable expenditure cap is not exhausted, enhanced deductions are then granted on qualifying expenditure incurred in relation to the concessionary income that is subject to tax at the highest concessionary rate first followed by the next highest rate and so on, until the expenditure cap is reached.
In general, common expenditure incurred for both the normal and concessionary trade is allocated to income derived from each trade for tax purposes.
Common expenditure When computing the PIC benefits, enhanced deductions excluding enhanced deductions arising from IPR registration are first granted on qualifying common expenditure allocated to the normal income.
If the applicable expenditure cap is not exhausted, enhanced deductions are then granted on qualifying common expenditure allocated to the concessionary income that is subject to tax at the highest concessionary rate first followed by the next highest rate and so on, until the expenditure cap is reached.
Where the IPR registration cost is a common expenditure, the base and enhanced deductions are determined first before allocating the deductions to each stream of income.
Common assets Enhanced allowances on common assets i.
The enhanced allowances are then computed for each qualifying common asset before the 100% base and 300% enhanced allowances are allocated to each stream of income.
You are required to maintain all the supporting documents such as invoices for a period of five years.
For example, if you purchased PIC Automation Equipment during your financial year ending in year 2016 i.

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