PUBLIC RULING 2000 to 2008

 

Year 2008

No Subject of Public Ruling

3/2008 Entertainment Expense

2/2008Reinvestment Allowance

1/2008Special Allowances for small Value Assets

Year 2007 - no ruling issued

Year 2006

No Subject of Public Ruling 

6/2006Tax Treatment of Legal and Professional Expenses

5/2006Professional Indemnity Insurance

4/2006Valuation of Stock In Trade and Work In Progress Part I

3/2006 Property Development & Construction Contracts

2/2006Tax Borne by Employers

1/2006Perquisites from Employment

1/2006 Addendum Perquisites from Employment

Year 2005

No Subject of Public Ruling 

6/2005Trade Association

5/2005Deduction for Loss of Cash and Treatment of Recoveries

4/2005Withholding Tax on Special Classes of Income

4/2005 Addendum Withholding Tax on Special Classes of Income

3/2005 Living Accommodation Benefit Provided for the Employee by the Employer

3/2005 Addendum Living Accommodation Benefit Provided for the Employee by the Employer

2/2005 Computation of Income Tax Payable by a Resident Individual

2/2005 Addendum Computation of Income Tax Payable by a Resident Individual

2/2005 Addendum No. 2 Computation of Income Tax Payable by a Resident Individual

1/2005Computation of Total Income for Individual

Year 2004

No Subject of Public Ruling

5/2004Double Deduction Incentive on Research Expenditure

5/2004 Addendum Double Deduction Incentive on Research Expenditure

4/2004 Employee Share Option Scheme Benefit

3/2004 Entertainment Expense

3/2004 Addendum Entertainment Expense

2/2004 Benefits-In-Kind

2/2004 1st Addendum Benefits-In-Kind

2/2004 2nd Addendum Benefits-In-Kind

1/2004 Income from Letting of Real Property

Year 2003

No Subject of Public Ruling

2/2003 "Key-Man" Insurance

1/2003 Tax Treatment relating to Leave Passage

1/2003 Addendum Tax Treatment relating to Leave Passage

Year 2002

No Subject of Public Ruling

2/2002 Allowable Pre-operational & Pre-commencement Of Business Expenses For Companies

1/2002 Deduction For Bad & Doubtful Debts and Treatment Of Recoveries

Year 2001

No Subject of Public Ruling

7/2001 Basis Period For Business & Non-Business Sources (Companies)

6/2001 Basis Period For A Business Source (Individuals & Persons other than Companies / Co-Operatives)

5/2001 Basis Period For A Business Source (Co-Operatives)

4/2001 Basis Period For A Non-Business Source (Individuals & Persons other than Companies)

3/2001 Appeal Against An Assessment

2/2001 Computation Of Initial & Annual Allowances In Respect Of Plant & Machinery

1/2001 Ownership Of Plant And Machinery For The Purpose Of Claiming Capital Allowances

Year 2000

No Subject of Public Ruling

8/2000 Wilful Evasion of Tax and Related Offences

7/2000 Providing Reasonable Facilities And Assistance

6/2000 Keeping Sufficient Records (Persons other than Companies & Co-operatives) - Revised

6/2000 Keeping Sufficient Records (Persons other than Companies & Co-operatives)

5/2000 Keeping Sufficient Records (Individuals & Partnerships)- Revised

5/2000 Keeping Sufficient Records (Individuals & Partnerships)

4/2000 Keeping Sufficient Records (Companies & Co-operatives) - Revised

4/2000 Keeping Sufficient Records (Companies & Co-operatives)

3/2000 Basis Period for a Business Source (Individuals & Persons other than Companies & Co-operatives)

2/2000 Basis Period for a Business Source (Companies & Co-operatives)

1/2000 Basis Period for a Non-business Source