To: COMPTROLLER OF INCOME TAX
55 NEWTON ROAD
Tax Ref Number :
Name of Business:
ITEMISED LIST OF QUALIFYING RENOVATION & REFURBISHMENT COSTS
This form may take you up to 15 minutes to complete if you have the relevant information ready.
(Please attach a separate sheet if you need more space)
Date Description of Renovation & Refurbishment Works Amount ($)
I confirm that the above items do not require the approval of the Commissioner of Building Control.
I have claimed one third / the total amount*1 of the qualifying deduction under the 4-line statement in the tax return
for the Year of Assessment
Full Name & Signature of the person making the claim:
NRIC/FIN of the person making the claim:
Capacity of the person making the claim (e.g. sole-proprietor, precedent partner, partner):
Contact person & telephone number:
* Delete where applicable.
For Year of Assessment 2009, the qualifying deduction under Section 14Q is one third of the qualifying R&R costs incurred in the basis period.
For Years of Assessment 2010 and 2011, you have the option to claim the tax deduction on the qualifying R&R costs incurred in the basis period in one
year instead of three years.
The deduction is subject to an expenditure cap of $150,000 for every 3-year period.