8 May 2014
From Year of Assessment (“YA”) 2014 to YA 2018, examination fees with no training involved will qualify for PIC as long as there is an element of self-study on the employees’ part and the fees were incurred for the claimant’s trade or business (refer to Question 44 of the FAQs that was updated on 28 April 2014).
For more information, please refer to the IRAS website.
Source: Inland Revenue Authority of Singapore (“IRAS”)
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