handphone 和petrol 也可以100% claim 吗 ?? 我听别人说sole proprietor 的handphone 和petrol 要add back 1/3的。。请问是吗??
其实,税务局没有明文规定说一定要add back 1/3的。如果你的这些费用都是和生意有关的,就完全不需要add back的。你也可以参考: 39(1) [Deductions not allowed]
Subject to any express provision of this Act, in ascertaining the adjusted income of any person from any source for the basis period for a year of assessment no deduction from the gross income from that source for that period shall be allowed in respect of— (a) domestic or private expenses; (b) any disbursements or expenses not being money wholly and exclusively laid out or expended for the purpose of producing the gross income; (c) any capital withdrawn or any sum employed or intended to be employed as capital; (d) any amount in respect of any payment to any pension, provident, savings, widows, widowers and orphans or other similar fund or society which is not an approved scheme;
还有什么是tax written down value??
qualifying cost - 已经claimed的capital allowance
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