Tuesday, December 3, 2019

PR No. 6/2019: 6 ~ 'repairs’ 的意思 - 1

1. 首先,我要讲的就是,我们的1967年所得税法令并没有诠释“Repair”

2. 因此,这个费用到底可不可以扣 Tax 就变成一个比较灰色的地带。

3. 商家们一般都想 Claim Tax Deduction。

4. 而 IRB 当然是希望收多一些 Tax。

5. 当 Law 没有讲到很清楚时,一般争议性就出现

6. 于是就有些 Accountant 想到,居然 Repair 这么麻烦,我就放 “upkeep” 好了

7. 其实它们只是字眼上看上去不一样,实际上,本质是一样的

8. 居然 Law 没有讲到很清楚,我们只好参考词典

9. The Shorter Oxford English Dictionary:

'Restoration of some material thing or structure by the renewal
of decayed or worn out parts, by refixing what has become loose or detached; the result of this.'

10. Osborn's Concise Law Dictionary:

'The making good of defects in a property which has deteriorated from its original state. The work required may involve curing defects arising from the defective design or construction of the

11. 为了方便大家比较容易明白,我会为大家大概讲解一下

12. 至少在处理上你会有个 Idea,在面对 Tax Audit 时,也能够从容面对

13. 简单来说,Repair/upkeep 是指:

~ 有个东西【Assets】的状况出现缺陷、损坏或劣化

~ 因此,修复或弄好;

~ 同时也要考虑到该资产持续存在性

14. 在还没有讲可不可扣 Tax 前,对有关费用的定义有必要了解

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