报税季节 自雇老板注意（个独和合伙） 新加坡做生意盈利报税有哪些支出项可以纳入成本

Retrenchment payments such as ex-gratia retrenchment payments and outplacement support costs - in the event of a complete business cessation.

Provision for obsolete stocks.

Provision for bad and doubtful debts.

Private vehicle hire.

Private and domestic expenses that are not incurred for business purposes.

Prepaid expenses.

Penalties.

Motor vehicle expenses for S-plated and RU-plated cars.

Legal and professional fees for non-trade or capital transactions.

Interest expenses on non-income-producing assets.

The installation of fixed assets.

Singapore income tax and any tax on income in a country outside Singapore.

Impairment loss on non-trade debts.

Goodwill payments.

Fines.

Acquiring fixed assets.

Bills before the commencement of business.

Exchange loss (non-trade or capital in nature).

Donations.

Dividend payments made on preference shares.

Digital taxes imposed as income taxes.

Interest incurred on late CPF contributions.

Voluntary contributions to CPF.

Certificate of Entitlement (COE) for motor vehicles.

Bad debts (non-trade debtors).

Amortisation.

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