Appendices - IRAS

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INLAND REVENUE AUTHORITY OF SINGAPORE Annual Report 2009/10 89 APPENDIX 6 RELIEFS AND ALLOWANCES FOR TAXABLE INDIVIDUALS ASSESSMENTS AS AT 31 MARCH 2010 FOR THE YEAR OF ASSESSMENT 2009 Number of Claimants S$’000 S$’000 Assessable Income 91,533,925 Reliefs : Earned Income 1,009,108 1,262,847 Wife 191,764 384,611 Child 331,239 3,882,858 Parents 187,145 1,098,041 Foreign Maid Levy 48,598 235,367 Grandparent Care-Giver 16,321 48,960 Handicapped Brother/Sister 3,734 13,200 CPF 788,092 7,370,191 CPF Cash Top-Up 8,096 54,077 Life Assurance 56,394 113,195 NSman 443,873 677,971 Course Fees 46,093 102,044 Supplementary Retirement Scheme 23,882 263,627 15,506,988 Chargeable Income 76,026,937 Gross Tax 6,564,802 Tax Set-Off : Dividends Set-Off 24 2 Other Tax Deducted at Source 150 994 Non Resident Relief (S 40) 37 59 Double Taxation Relief/Tax Credit 313 1,959 Tax Remitted 358 2,042 One-off Tax Rebate 1,023,969 516,986 Parenthood Tax Rebate/Other Set-Off 7,287 27,842 549,885 Net Tax Assessed 6,014,917
INLAND REVENUE AUTHORITY OF SINGAPORE Annual Report 2009/10 90 APPENDIX 7 CHARGEABLE INCOME OF COMPANIES BY INCOME TYPE AS AT 31 MARCH 2010 YEAR OF ASSESSMENT 2008 Total Taxable Group 3 Non-Taxable Group S$’000 S$’000 S$’000 Trade Income 29,677,697 70,210,305 (40,532,608) Rents/Net Annual Value 735,494 567,151 168,343 Dividends 6,718,487 3,496,393 3,222,094 Interest 4,220,161 3,443,050 777,111 Royalties 58,535 37,072 21,463 Other Types 379,049 332,820 46,229 Total Income 41,789,422 78,086,791 (36,297,368) Less : Approved Donations 304,607 120,978 183,629 Chargeable Income 82,078,918 77,965,813 4,113,105 Less: Group Relief 1,429,978 685,752 744,226 Loss Carry-back Relief 45,762 32,309 13,453 Chargeable Income After Reliefs 80,603,178 77,247,752 3,355,426 Less: Full/ Partial Tax Exemption 3,697,318 3,318,383 378,935 Chargeable Income 1 After Full/ Partial Tax Exemption 76,905,860 73,929,369 2,976,491 Gross Tax Payable 11,572,243 11,047,699 524,544 Less: Tax Deducted at Source 1,144,681 557,774 586,907 Other Tax Set-offs 282,922 246,891 36,031 Net Tax Assessed 2 10,144,640 10,243,034 (98,394) Number of Companies Assessed 132,335 43,709 88,626 YEAR OF ASSESSMENT 2009 Total Taxable Group 3 Non-Taxable Group S$’000 S$’000 S$’000 Chargeable Income After Full/ Partial Tax Exemption 71,574,032 71,351,658 222,374 Net Tax Assessed 10,815,705 10,832,387 (16,682) Number of Companies Assessed 135,010 50,344 84,666 Breakdown by income types for Year of Assessment 2009 will be tabulated in the next report. Note: 1 Chargeable income is the taxable income of a company less allowable or approved deductions such as business losses, expenses, capital allowances, donations and the claims for tax reliefs and tax exemptions. Chargeable income is zero if total deduction is more than total income. 2 Net Tax Assessed is net tax payable/repayable by a company after taking into account allowable tax credits and tax deducted at source. 3 Taxable Group means those companies with net tax payable.
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Appendices - IRAS

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