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TaXavvy Issue 26/2020
In this issue:
Practice Note 2/2020 - Capital Allowance for Development Cost for Customised Computer Software
Following the issuance of the Income Tax (Capital Allowance) (Development Cost for Customised Computer Software) Rules 2019 (“Customised Software Rules”), the Inland Revenue Board has issued Practice Note 2/2020 dated 16 March 2020 on capital allowance for development cost for customised computer software (“Practice Note 2/2020”).
Practice Note 2/2020 provides guidance on the Customised Software Rules, in particular further explanation on the definition of development cost for customised computer software.
TaXavvy is a newsletter issued by PricewaterhouseCoopers Taxation Services Sdn Bhd. While every care has been taken in compiling this newsletter, we make no representations or warranty (expressed or implied) about the accuracy, suitability, reliability or completeness of the information for any purpose. PricewaterhouseCoopers Taxation Services Sdn Bhd, its employees and agents accept no liability, and disclaim all responsibility, for the consequences of anyone acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it. Recipients should not act upon it without seeking specific professional advice tailored to your circumstances, requirements or needs.
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