Tag: Declaration for the Purpose of Claiming Writing-Down Allowances for Intellectual Property Rights (“IPRs) under sec 19B of the Income Tax Act

IRAS updates and issues new Forms

On By taxsgIn Corporate Tax, Latest Tax News

8 May 2014

On 17 April 2014, the Inland Revenue Authority of Singapore (“IRAS”) updated the following forms:

  • Request for Income Tax Return (Form C/Form C-S) and Notification of New Accounting Year-End
  • Declaration for the Purpose of Claiming Writing-Down Allowances for Intellectual Property Rights (“IPRs) under sec 19B of the Income Tax Act

In addition, the Year of Assessment (“YA”) 2014 Form C and Form C-S were made available online.

The e-Service “File Income Tax Return (Form C-S)” will be available from 2 June 2014 for e-filing of YA 2014 Form C-S.

For more information, please refer to the IRAS website.

Source: Inland Revenue Authority of Singapore