Interpretation Note 59 (IN59) (v3) – Tax implications of the receipt or accrual of government grants and government scrapping payments Posted on November 20, 2016May 27, 2022 by admin_kmos
Interpretation Note 58 (IN58) (v3) – The ‘Brummeria case’ and the right to use loan capital interest-free Posted on November 20, 2016June 10, 2022 by admin_kmos
Interpretation Note 55 (IN55) – Taxation of directors and employees on vesting of equity instruments Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 54 (IN54) – Deductions: corrupt activities, fines and penalties Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 53 (IN53) (v4) – Limitation of allowances granted to lessors of affected assets Posted on November 20, 2016March 8, 2025 by admin_kmos
Interpretation Note 51 (IN51) (v6) – Pre-trade expenditure and losses Posted on November 20, 2016November 1, 2023 by admin_kmos
Interpretation Note 50 (IN50) – deduction for scientific or technological research and development Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 48 (IN48) – Instalment credit agreement and debtor’s allowance Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 47 (IN47) – Wear-and-tear or depreciation allowance Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 45 (IN45) (v4) – Deduction of security expenditure Posted on November 20, 2016August 13, 2025 by admin_kmos