Statements of Practice

Income Tax

TitleDate IssuedReferenceRemarks
Trusts and Foundations 24-08-21 SP 24/21  
Tax treatment arising from adoption of IFRS 15 - Revenue from contracts with customers 15-Feb-21 SP 23/21  
Income subject to partial exemption 27-Jan-21 SP 22/21 Reviewed on 12-May-21
Fringe benefits - Car benefit on electric motor vehicle 01-Dec-20 SP 21/20  
Deduction for Research & Development 15-Jun-20 SP 20/20  
Tax treatment of assets acquired under lease 15-Jun-20 SP 19/20  
Work from Home Scheme 16-Mar-20  SP 18/20  
Tax Deduction at Source (TDS) on Commission 12-Feb-19  SP 16/18  
Place of effective management 28-Nov-18 SP 17/18  
Tax Deduction at Source (TDS) on Commission 05-Oct-18 SP 16/18  
Statement of Practice - Passage Benefits 29-Dec-16  
Statement for purchases of goods and services (Section 123B of the Income Tax Act) 21-Jun-16 SP 14/16  
Imposition of Assessing Penalty 18-Jan-16 SP 13/16  
Interest Relief on Housing Loan 28-Apr-15 SP 11/15 Reviewed on 05 September 2017
Update on CSR 27-Dec-12  
Taxation of Foreign Exchange Differences 27-Dec-12 SP 10/12  
Claims for Bad Debts 16-Dec-09 SP 09/11 Reviewed on 18 January 2016
Claims for Bad Debts 27-Dec-11 SP 03/09
Computation of CSR Fund 27-Dec-11 SP 08/11  
Computation of Environment Protection Fee 29-Apr-10 SP 07/10 Reviewed on 18 January 2016
Tax treatment of dividend on redeemable preference shares 27-Apr-10 SP 06/10  
Implementation of CSR 30-Mar-10 SP 04/10  
Claim for Foreign Tax Credit 02-Jun-09 SP 02/09  
Due date Submission of return / APS 30-Nov-07  
Taxation of gains from sale of shares or other securities 30-Oct-06 Practice Note Reviewed on 18 January 2016



TitleDate IssuedReferenceRemarks
VAT Exemption to the holder of a Public Service Vehicle (Taxi) Licence  04-Mar-20 VAT/SP 4/20  
VAT treatment of input tax in respect of immoveable property (Section 21(7) and 7A of the VAT Act 03-Jul-14

VAT/SP 3/14

Determination of taxable value of jewellery manufactured from old jewellery provided by clients 10-Apr-14 VAT/SP 2/14 Reviewed on 18 January 2016

VAT treatment on electricity and water to occupiers of large commercial /residential buildings

08-Nov-13 VAT/SP 1/13 Reviewed on 18 January 2016
VAT on Islamic Finance Transactions (Murabaha) 13-Apr-10 SP 05/10  



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