• CCS

Income Tax (Exemption) (No. 10) Order 2021: Qualifying Capital Expenditure by Qualifying Company

Updated: May 1


A qualifying company in the basis period for a year of assessment is exempted from the payment of income tax in respect of statutory income derived from a qualifying project, which is equivalent to the amount of allowance of fifty per cent (50%) of the qualifying capital expenditure incurred by that qualifying company.

60. Income Tax (Exemption) (No. 10) Order 2021
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P.U. (A) 370 (2021)- Income Tax (Exemption) (No. 10) Order 2021 - 21 September 2021

60. P.U. (A) 370 (2021)
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1. 根据这项指令 [Income Tax (Exemption) (No. 10) Order 2021]:


👉 一家合格的公司 [qualifying company]


👉 在一个课税年度的基准期内 [basis period for a year of assessment],


👉 从一个合格的项目 [qualifying project] 中所获得的法定收入 [statutory income],


👉 相当于公司所产生的合格资本支出 [qualifying capital expenditure ] 的50%的津贴


👉 可以免征所得税。









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