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Country / jurisdiction: Singapore · Year: 1996 · Status: In force · Level: National · Type: Voluntary
This tax incentive scheme is provided under the Income Tax Act. Capital expenditure on qualifying energy efficient or energy-saving equipment can be written off in 1 year instead of 3. Qualifying equipment include: solar heating or cooling system and solar energy collection systems. Capital expenditure pertains to costs incurred by the investment in or purchase of long-term business assets. All costs directly related to the project, including the equipment, supplies and installation costs, are eligible for accelerated tax allowance, except consultancy work. Any person carrying on a trade, profession or business in Singapore is eligible for the tax incentive. The applicant must own the equipment and use it for business purposes only.
Official source: http://www.nccc.gov.sg/incentive/catB.shtm
Source
https://www.iea.org/policies/4079Document officiel chez le régulateur. Citez toujours cette URL — et non la page de détail Vantage — dans les preuves de conformité.