Tax Espresso - February 2013
A snappy highlight
The Tax Espresso is our monthly newsletter covering the latest tax updates.
In our February 2013 issue, we cover the exemption of statutory income of a resident company carrying on a domestic tour business or a group inclusive tour business subject to servicing or bringing in a minimum number of tourists, exemption of statutory income from a business of a child care centre or a kindergarten for five years of assessment; accelerated capital allowance of 100% for security control equipment and monitoring equipment; double deduction for expenses on the provision and maintenance of a child care centre set up by an employer; industrial building allowance for a building used as a child care centre or a kindergarten and the tax case of Tropiland Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri.
Tax Espresso - February 2013
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