Issue No. 80/2021 : Accelerated Capital Allowance (ACA) for the purchase of Machinery and Equipment [机器和设备@ 加速资本津贴]

1. It was proposed in the 2020 Economic Stimulus Package, announced on February 27, 2020, that accelerated capital allowance (ACA), comprised of a 20% initial allowance and a 40% annual allowance, be given on qualifying capital expenditure on machinery and equipment (including ICT equipment) incurred between March 2020 and December 2020.

2. Following that, in the Short-Term Economic Recovery Plan (PENJANA) announced on June 5, 2020, it was recommended that the ACA be extended to cover such qualified expenditures through December 31, 2021.

3. Will "office furnishings and fittings" be included in the definition?

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1. 在2020年2月27日宣布的2020年经济振兴配套中建议：

👉 在2020年3月至2020年12月期间所发生的机械和设备(包括 ICT 设备)的合格资本支出

👉 给予加速资本津贴 [ACA]，即：20%的初始津贴和40%的年度津贴。

2. 随后，在2020年6月5日宣布的《短期经济复苏计划》[PENJANA]中，建议延长加速资本津贴 [ACA] 的期限至2021年12月31日。

3. “办公设备、办公家具和配件”是否包含在内呢?

4. 下载阅读 - https://www.ccs-co.com/publications

#税务之道博大精深，#建议深度学习

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