Pasive Income dari Wazzub

SEKILAS INFO PELUANG PENGHASILAN SEUMUR HIDUP DARI " WAZZUB " JIKA INTERNET MASIH BERLAKU SAMPAI ANDA MATI.

"WAZZUB" MERUPAKAN CALON PESAING BARU "GOOGLE" YANG AKAN MEMBERIKAN SEBAGIAN KEUNTUNGAN YANG DIDAPATKAN OLEH PERUSAHAAN.

WAZZUB baru yang akan launching pada tgl 9 April 2012.

Baca narasi tentang "WAZZUB" ini biar lebih paham :

1. Google
Anda pasti tahu perusahaan seperti Google atau Yahoo!. Dan Anda pasti tahu juga berapa banyak yang mereka peroleh. Tidak tahu? Berikut adalah jawabannya: Mereka mendapatkan miliaran Dollar setiap tahunnya (Google mendapat $ 29.000.000.000 HANYA pada tahun 2010) itu berkat KITA yang menggunakan layanan mereka. Google menawarkan banyak layanan. Tapi 95% dari pendapatannya ($ 27.550.000.000) berasal dari hanya SATU layanan saja: mesin pencari milik mereka yang terkenal, Google Search. Setiap user yang menggunakan Google Search membuat Google mendapatkan sekitar 1 $ / hari. Bayangkan jika Anda bisa mendapatkan hanya 0.001% dari penghasilan Google Search: $ 275.000/Tahun (sekitar $ 23.000/bulan). Masalahnya adalah: Anda tidak akan mendapatkannya karena Google menyimpan SEMUA penghasilannya untuk dirinya sendiri.

2. Wazzub, "Revolusi Pengguna"
Pada tahun 2007, seseorang berpikir: "Kami, para pengguna membuat mereka mendapatkan miliaran dan kami tidak mendapatkan satu sen-pun. Itu sangat menjijikkan". Maka Lahirlah WAZZUB. Wazzub adalah mesin pencari, seperti Google, yang akan memberikan Anda uang untuk merujuk orang ikut bergabung menjadi Membernya. Anda akan mendapatkan $ 1/bulan, SEUMUR HIDUP, untuk setiap user yang bergabung dengan Wazzub mexnggunakan link referral Anda. Dan Anda juga mendapatkan $ 1/bulan, SEUMUR HIDUP, setiap kali seseorang bergabung dengan kelompok Anda (misalnya: Anda akan mendapatkan $ 1 jika teman Anda mengundang seseorang untuk bergabung, tetapi Anda juga akan mendapatkan $ 1 jika teman dari teman Anda itu mengajak seseorang untuk ikut bergabung juga, dst...).
Anda dapat mencoba kalkulator mereka untuk melihat bagaimana hal itu dapat dgn mudah untuk mendapatkan $ 4000/bulan tanpa usaha apapun. Anda hanya perlu mengajak 5 orang untuk melakukan hal yang sama dalam 5 tingkatan. Hal ini dapat dilakukan dgn cepat & mudah hanya dengan memberitahu teman² Anda dan dengan mem-posting di forum di Internet seperti yang saya lakukan saat ini. 4000 $ / bulan, SEUMUR HIDUP, hanya untuk memberitahu teman Anda untuk bergabung sebuah website. Kedengarannya luar biasa, bukan? Dan itu kenyataan.

3. Mengapa Wazzub membayar begitu banyak untuk penggunanya?
Anda mungkin bertanya-tanya mengapa Wazzub membayar Anda untuk mengajak orang untuk bergabung. Sebenarnya, jawabannya cukup sederhana: semakin banyak pengunjung yang mereka dapatkan, semakin banyak mereka dibayar. Ingat, Google mendapat $ 1 per pengguna PER HARI. Wazzub akan membayar Anda $ 1 per pengguna PER BULAN. Jadi masih menguntungkan untuk Wazzub.

4. Ambil keputusan Anda
Anda harus mengambil keputusan dengan sangat cepat: bergabung sekarang, mulai memberitahu teman-teman Anda dan dapatkan $ 50, $ 1000, $ 4000 atau bahkan lebih per bulan selama seluruh hidup Anda. Atau menunggu dan melihat apakah WAZZUB itu benar² legit... Tapi hati-hati: Wazzub tidak akan membagi hasil pendapatannya untuk anggota yang bergabung setelah tangal 09 April 2012.

Sebenarnya, mereka menganggap bahwa setelah 3 bulan ini mereka akan memiliki cukup anggota dan mereka tidak harus membayar untuk mendapatkan lagi anggotanya secara lebih dan lebih.
Jadi bergabung SEKARANG, GRATIS, dan ajaklah orang² yg lebih banyak sebelum 09 April 2012. Setelah itu, akan terlambat. Anda memiliki 3 bulan untuk mengubah hidup Anda.

5. Tidak ada lagi yang perlu dikatakan, saatnya untuk mendaftar
Anda harus, dan Anda tidak akan membayar apa² untuk medaftar. Benar-benar GRATIS.
Untuk lebih jelasnya, silahkan daftar di sini >> http://signup.wazzub.info/?lrRef=9ec79864

<< masukkan email & data² Anda, klik tombol "Join" dan... Hanya Itu saja. Kemudian, Anda akan segera menerima email dengan informasi penting dan link referral Anda.

6. Beritahu semua orang tentang "Wazzub"
Hal penting untuk diingat adalah: semakin cepat Anda untuk mem-posting di forum, memberitahu teman² Anda, dll. Orang² akan mendaftar dengan link referral ANDA.
Wazzub sangat lah baru. Anda akan menjadi salah satu orang pertama di dunia untuk tahu tentang hal itu. Jangan membuang kesempatan ini.

Indonesia Salary Guide Terbaru 2011 / 2012

Klik infonya di link di bawah ini:

 

Indonesia Salary Guide Terbaru 2011 / 2012

Indonesia Salary Reference Update 2011 / 2012

Referensi Panduang Gaji di Indonesia Terbaru 2011 / 2012

 

---------------

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Referensi tempat berlibur disini

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PSAK Terupdate September 2011 (IFRS Konvergensi)

SAK UPDATE PER SEPTEMBER 2011

PSAK, ISAK dan PPSAK yang masih efektif berlaku

No -PSAK/ISAK/PPSAK -Tanggal Efektif

1 PSAK 1 (2009) Penyajian Laporan Keuangan 1-Jan-11

2 PSAK 2 (2009) Laporan Arus Kas 1-Jan-11

3 PSAK 3 (2010) Laporan Keuangan Interim 1-Jan-11

4 PSAK 4 (2009) Laporan Keuangan Konsolidasian dan Laporan Keuangan
Tersendiri 1-Jan-11

5 PSAK 5 (2009) Segmen Operasi 1-Jan-11

6 PSAK 7 (2010) Pengungkapan Pihak-pihak Berelasi 1-Jan-11

7 PSAK 8 (2010) Peristiwa setelah Periode Pelaporan 1-Jan-11

8 PSAK 10 (2009) Pengaruh Perubahan Kurs Valuta Asing 1-Jan-12

9 PSAK 12 (2009) Bagian Partisipasi dalam Ventura Bersama 1-Jan-11

10 PSAK 13 (2007) Properti Investasi 1-Jan-08

11 PSAK 14 (2008) Persediaan 1-Jan-09

12 PSAK 15 (2009) Investasi pada Entitas Asosiasi 1-Jan-11

13 PSAK 16 (2007) Aset Tetap 1-Jan-08

14 PSAK 18 (2010) Akuntansi dan Pelaporan Program Manfaat Purnakarya 1-Jan-12

15 PSAK 19 (2010) Aset Takberwujud 1-Jan-11

16 PSAK 22 (2010) Kombinasi Bisnis 1-Jan-11

17 PSAK 23 (2010) Pendapatan 1-Jan-11

18 PSAK 24 (2010) Imbalan Kerja 1-Jan-12

19 PSAK 25 (2009) Kebijakan Akuntansi, Perubahan Estimasi Akuntansi,
dan Kesalahan 1-Jan-11

20 PSAK 26 (2008) Biaya Pinjaman 1-Jan-10

21 PSAK 28 ( 2010) Akuntansi Kontrak Asuransi Kerugian 1-Jan-12

22 PSAK 30 (2007) Sewa 1-Jan-08

23 PSAK 33 (2010) Aktivitas Pengupasan Lapisan Tanah Dan Pengelolaan
Lingkungan Hidup Pada Pertambangan Umum 1-Jan-12

24 PSAK 34 (2010) Kontrak Konstruksi 1-Jan-12

25 PSAK 38 (2004) Akuntansi Restrukturisasi Entitas Sepengendali 1-Jan-05

26 PSAK 36 (2010) Akuntansi Kontrak Asuransi Jiwa 1-Jan-12

27 PSAK 45 (2010) Pelaporan Keuangan Organisasi Nirlaba 1-Jan-12

28 PSAK 46 (2010) Pajak Penghasilan 1-Jan-12

29 PSAK 48 (2009) Penurunan Nilai Aset 1-Jan-11

30 PSAK 50 (2010) Insurumen Keuangan: Penyajian 1-Jan-12

31 PSAK 53 (2010) Pembayaran Berbasis Saham 1-Jan-12

32 PSAK 55 (2006) Instrumen Keuangan: Pengakuan dan Pengukuran 1-Jan-10

33 PSAK 56 (2010) Laba Per Saham 1-Jan-12

34 PSAK 57 (2009) Provisi, Liabilitas Kontinjensi, dan Aset Kontinjensi 1-Jan-11

35 PSAK 58 (2009) Aset Tidak Lancar yang Dimiliki untuk Dijual dan
Operasi yang Dihentikan 1-Jan-11

36 PSAK 60 Instrumen Keuangan: Pengungkapan 1-Jan-12

37 PSAK 61 Akuntansi Hibah Pemerintah dan pengungkapan bantuan
pemerintah 1-Jan-12

38 PSAK 62 Kontrak Asuransi 1-Jan-12

39 PSAK 63 Pelaporan Keuangan dalam Ekonomi Hiperinflasi 1-Jan-12

40 PSAK 64 Aktivitas Eksplorasi dan Evaluasi Pada Pertambangan Sumber
Daya Mineral 1-Jan-12

41 ISAK 7 (2009) Konsolidasi Entitas Bertujuan Khusus 1-Jan-11

42 ISAK 8 Penentuan Apakah Suatu Perjanjian Mengandung Suatu Sewa dan
Pembahasan Lebih Lanjut Ketentuan Transisi PSAK 30 (Revisi 2007)
1-Jan-08

43 ISAK 9 Perubahan atas Liabilitas Aktivitas Purnaoperasi, Restorasi,
dan Liabilitas Serupa 1-Jan-11

44 ISAK 10 Program Loyalitas Pelanggan 1-Jan-11

45 ISAK 11 Distrubusi Aset Nonkas kepada Pemilik 1-Jan-11

46 ISAK 12 Pengendalian Bersama Entitas : Kontribusi Nonmoneter oleh
Venturer 1-Jan-11

47 ISAK 13 Lindung Nilai Investasi Neto dalam Kegiatan Usaha Luar
Negeri. 1-Jan-12

48 ISAK 14 Aset Takberwujud - Biaya Situs Web 1-Jan-11

49 ISAK 15 PSAK 24-Batas Aset Imbalan Pasti, Persyaratan Pendanaan
Minimum dan Interaksinya 1-Jan-12

50 ISAK 16 Perjanjian Konsesi Jasa 1-Jan-12

51 ISAK 17 Laporan Keuangan Interim dan Penurunan Nilai 1-Jan-11

52 ISAK 18 Bantuan Pemerintah – Tidak Berelasi Spesifik dengan
Aktivitas Operasi 1-Jan-12

53 ISAK 19 Penerapan Pendekatan Penyajian Kembali dalam PSAK 63:
Pelaporan Keuangan dalam Ekonomi Hiperinflasi 1-Jan-12

54 ISAK 20 Pajak penghasilan - perubahan dalam status pajak entitas
atau para pemegang saham 1-Jan-12

55 ISAK 21 Perjanjian Konstruksi Real Estat 1-Jan-13

56 ISAK 22 Perjanjian Konsesi Jasa: Pengungkapan 1-Jan-12

57 ISAK 23 Sewa Operasi - Insentif 1-Jan-12

58 ISAK 24 Evaluasi Substansi beberapa transaksi yang melibatkan suatu
bentuk legal sewa 1-Jan-12

59 PPSAK 1 Pencabutan PSAK 32: Akuntansi Pengusahaan Hutan, PSAK 35:
Akuntansi Pendapatan Jasa Telekomunikasi, dan

SAK 37: Akuntansi Penyelenggaraan jalan Tol 1-Jan-10

60 PPSAK 2 Pencabutan PSAK 41: Akuntansi Waran dan PSAK 43 Akuntansi
Anjak Piutang 1-Jan-10

61 PPSAK 3 Pencabutan PSAK 54: Akuntansi Rekstrukturisasi Utang
Piutang Bermasalah 1-Jan-10

62 PPSAK 4 Pencabutan PSAK 31:Akuntansi Perbankan, PSAK 42: Akuntansi
Perusahaan Efek, dan PSAK 49: Akuntansi Perusahaan Reksa Dana 1-Jan-10

63 PPSAK 5 Pencabutan ISAK 06 : Interpretasi atas paragraf 12 dan 16
PSAK 55 (1999) tentang Instrumen Derivatif Melekat pada Kntrak Dalam
Mata Uang Asing 1-Jan-10

64 PPSAK 6 Pencabutan PSAK 21: Akuntansi Ekuitas, ISAK 1: Interpretasi
atas Paragraf 23 PSAK No. 21 tentang Penentuan Harga Pasar Dividen
Saham; ISAK 2 Interpretasi atas Penyajian Piutang pada Pemesan Saham
dan ISAK 3 Interpretasi tentang Perlakuan kuntansi atas Pemberian
Sumbangan atau Bantuan.Sejak disahkan penerapan dini diperbolehkan

65 PPSAK 8 Pencabutan PSAK 27: Akuntansi Perkoperasian 1-Jan-12

66 PPSAK 10 Pencabutan PSAK 51: Akuntansi kuasi reorganisasi 1-Jan-12

67 PPSAK 11 pencabutan PSAK 39 Akuntansi Kerja Sama Operas 1-Jan-12

SAK SYARIAH yang masih efektif berlaku

No PSAK Tanggal Efektif

68 PSAK 59Akuntansi Perbankan Syariah
1-Jan-03

69 PSAK 101 Penyajian Laporan Keuangan Syariah 1-Jan-08

70 PSAK 102 Akuntansi Murabahah 1-Jan-08

71 PSAK 103 Akuntansi Salam 1-Jan-08

72 PSAK 104 Akuntansi Istishna' 1-Jan-08

73 PSAK 105 Akuntansi Mudharabah 1-Jan-08

74 PSAK 106 Akuntansi Musyarakah 1-Jan-08

75 PSAK 107 Akuntansi Ijarah 1-Jan-10

76 PSAK 108 Akuntansi Transaksi Asuransi Syariah 1-Jan-10

77 PSAK 109 Akuntansi Zakat dan Infak/Sedekah 1-Jan-12

10 Most Indebted Nations

Investopedia.com
Andrew Beattie, On Thursday 27 October 2011, 0:45 SGT

There are many different ways to measure debt as a factor in a
nation's economic health. In fact, there are so many that we can
sometimes lose the meaning of any one measure. In this article, we'll
look at two different measures of debt and how they change the
landscape of the most indebted nations.

Debt Compared to Cash Coming In
One of the most popular, measures is debt as a percentage of GDP. This
tells you how likely it is that a nation is going to be able to pay
its bills. In this sense, GDP is income, so the more GDP you have, the
more debt you can service.

As far as measuring which nations are struggling, the debt to GDP is
an excellent measure. The public debt to GDP listing, compiled in the
CIA World Factbook, is reassuring in this sense. It's top 10, based on
2009-2010 data includes:

1. Zimbabwe 234.10%
2. Japan 197.50%
3. Saint Kitts and Nevis 185.00%
4. Greece 142.80%
5. Lebanon 133.80%
6. Jamaica 126.50%
7. Iceland 126.10%
8. Italy 119.10%
9. Singapore 105.80%
10. Barbados 102.10%

The United States is far down the list at number 32. The U.S. has the
highest GDP for a single nation, in other words, excluding the E.U..
The U.S. GDP hasn't come in under $1,400 billion since it broke that
level in 2007, so the debt situation of the U.S. isn't as bad in this
context, when compared to Japan. Japan has a GDP of around $4,300
billion and public debt over $10,000 billion.

The reason that Japan hasn't folded, is that over half of all Japanese
debt is held domestically. This gives Japan the advantage of
relatively friendly hands holding its IOUs. There is also another
economic advantage that economists see in the Japanese situation: most
of the interest payments on the debt, make citizens wealthier and more
likely to buy things domestically. This makes some sense, but the
theoretical domestic buying boom either hasn't yet hit its stride in
Japan, or the debt situation has grown beyond the point where this
beneficial side-effect is noticeable.

Japan's woes aside, the debt picture shifts quite noticeably when,
instead of looking at debt-to-GDP, we focus on external debt.

Measuring External Debt
External debt is a measure of the public and private debt, that is
owed to non-residents. This list, also compiled by the CIA, gives a
different top 10.

1. United States $13,980 billion
2. European Union $13,720 billion
3. United Kingdom $8,981 billion
4. Germany $4,713 billion
5. France $4,698 billion
6. Japan $2,441 billion
7. Ireland $2,253 billion
8. Norway $2,232 billion
9. Italy $2,223 billion
10. Spain $2,166 billion

Now, there is no reason to panic, despite the U.S. taking over the top
spot. The foreign holdings of treasuries total about $4,500 billion,
so this is not all public debt, by any stretch. Unlike domestically
held treasuries, however, the external ones are making interest for
non-citizens, making it less likely that the money will be put back
into the economy in any way. In the end, external debt just means
interest and principle payments that are going abroad and adding to
another country's GDP.

How Did We Get Here?
The U.S. has a lot of external debt, true. There are two ways of
looking at it, one is the debtor nation view, where the more external
debt a nation has, the more likely it is giving away its future, in
the form of interest payments to foreigners. The second way is the
investment destination view, where so many foreigners are looking to
lend and invest in the debts of U.S. citizens, companies and the
government, that the low interest loans can be used to build more
economic capacity, to produce more capital to pay off these cheap
loans.

The truth is that the U.S. is a bit in between the two scenarios. It's
strong GDP numbers make it one of the most attractive investments
compared to other struggling nations, but this huge foreign debt load
has passed the healthy level and is edging up to dangerous levels.
Just because other nations are willing to lend cheap, and the U.S. is
willing to spend, doesn't mean there aren't long term consequences.

The Bottom Line
Debt is a matter of perspective. The health of a nation is not so
different from the health of a business. If a nation is borrowing to
build infrastructure that will pay off in the future, then having a
lot isn't necessarily bad. If, however, the money is being poured into
areas with little or no return, then the burden on the economy to pay
those debts will eventually lead to more economic hardship in the
future. A fair assessment would involve tracking what each dollar of
private and public debt, goes towards purchasing. Some studies exist
on this subject, but it is best left for another day, perhaps
Halloween.

TEMPAT MAKAN MIE AYAM YANG ENAK DAN MURAH

1. Bakmi Udin, Jl. Besuki, deket SD Besuki, Menteng
2. Bakso / Mie Bakso Jl. Tanjung
3. Mie Ayam Gang Kelinci: katanya sih yang enak di Gang Kelinci Ps. Baru
4. Bakmi Ps. Cikini
5. Bakso Komplek IKJ, deket Bioskop 21:tongkrongannya anak-anak IKJ
6. Bakso / Siomay LIA Pramuka
7. Bakso Matraman, di Jl. Matraman Raya, sebelahnya SD Marsudirini: Es Durennya
8. Mie deket gereja, depan PARKIT, Sabang
9. Bakmi Tropik, Ambassador Mall, Jl. Casablanca
10. Baso Lapangan Tembak, Senayan
11. Mie Ayam Buncit, di Jl. Warung Buncit
12. Mie Engkoh, depan Komp. Pertanian Ps. Minggu
13. Bakso Titoti, dari Pancoran kira2 400m dari Goro sebelah kiri jalan
14. Bakmi Boy, Ps. Mayestik, Jl. Cikajang
15. Bakso Bola Tenis, dekat Lapangan Blok S (malam)
16. Bakso/Siomay Blok S, depannya RS Kebayoran
17. Bakmi Pangsit depan RSB Asih, Melawai (BARU)
18. Bakmi Permata, Permata Hijau, dekat Tops Supermarket
19. Cwie Mie Malang (HCM) di Arteri Simatupang
20. Baso Tirta Marta Pondok Indah, depannya Sekolah Tirta Marta
21. Mie Yamin Tri-M Pondok Indah, pdi pertokoan dekat Ora et Labora PI
22. Bakmi Villa, belakang Villa Cinere Mas, Jl.Karang Tengah, Cinere
23. mie ceker bandung JL. Sambas

Singapore GST (Goods and Service Tax)

The standard GST rate in Singapore is 7%. The exportation of goods and
the provision of international services are zero-rated. The sale and
rental of residential properties and specified financial services are
exempt from GST.

Goods and Services Tax (GST) is a broad base consumption tax aimed at
taxing the final consumer of the goods and services. The supply of
goods and services made in the ordinary course of business in
Singapore by a GST registered person is subject to GST. The
importation of goods into Singapore is also subject to GST.

Persons carrying on businesses making taxable supplies are required to
register for GST if their annual turnover (retroactive or prospective)
is more than S$1m. A GST registered person (GST taxpayer) has to
charge GST on his supplies (Output GST) and pay GST on his purchases
(Input GST). The GST taxpayer has to file a monthly or quarterly GST
return to declare the Output GST collected and the Input GST incurred.
He will pay (or claim) the difference (after netting the Output GST
against the Input GST) together with the GST return.

GST Registration – A person is required to be registered if the total
annual value of his/ her taxable supplies exceeds SGD 1 million.
Companies may apply for voluntary registration even if turnover is
less than SGD 1 million. However, once registered, the taxpayer must
remain registered for at least 2 years.

Filing and payment of GST – A registered taxable person is required to
furnish a tax return to the Comptroller not later than 1 month after
the end of each 3-month accounting period. The amount of tax payable
for the accounting period to which the return relates should be made
together with the submission of the tax return.

Source : http://www.taxrates.cc

Singapore Corporate Income Tax

The standard corporate tax rate in Singapore is 17%.

A partial tax exemption is given on first S$300,000 of the chargeable
income (CI). Under this scheme, 75% of the first S$10,000 of CI is tax
exempt and 50% of the next S$290,000 of CI is tax exempt:

Income Exemption Exempt amount
First $10,000 @ 75% $7,500
Next $290,000 @ 50% $145,000
Total $300,000 $152,500

The exemption does not apply to Singapore dividends received by
companies enjoying a concessionary tax rate granted by a tax incentive
and income of a non-resident company subject to a final withholding
tax rate.

Qualifying newly Singapore-incorporated companies may enjoy a separate
tax exemption scheme for its first three consecutive years of
assessment. This scheme allows qualifying new companies to enjoy a tax
exemption on the first S$100,000 of CI and on 50% of the next
S$200,000 of CI:

Income Exemption Exempt amount
First $100,000 @ 100% $100,000
Next $200,000 @ 50% $100,000
Total $300,000 $200,000

Resident and non-resident companies are taxed on income accruing in or
derived from Singapore as well as on foreign income remitted (actual
or deemed) into Singapore. Remittance of foreign income (dividends,
branch profits, services income) may be tax exempt when remitted by a
resident company under certain conditions. A company is tax resident
in Singapore if the management and control of its business is
exercised in Singapore.

The tax year, referred to as the year of assessment (YA), runs from 1
January to 31 December of each year. Income for the YA is computed
based on the income derived in the preceding calendar year (known as
the basis year) from all sources. For a trade, business, profession or
vocation with a non-31 December accounting year end, the Inland
Revenue Authority of Singapore (IRAS) normally accepts the accounting
year as the basis year instead of the calendar year. Under such
circumstances, tax is assessed for each YA on the income for the
accounting year preceding that YA.

A company is required to provide an estimate of its CI within three
months after the end of its financial year. The estimated tax payable
can be paid via instalments. The number of instalments available
depends on when the estimated CI is filed within the three-month
window period and on the method of filing. The annual corporate income
tax return must be filed by 30 November of the YA. After the
submission of the tax return, IRAS will issue a notice of assessment
to collect any tax shortfall. The tax payment has to be paid within
one month after the date of issue of the notice of assessment.

STAMP DUTY

Stamp duty is levied on legal instruments relating to the sale,
mortgage or lease of immovable property and the sale or mortgage of
stocks and shares.

DETERMINATION OF TAXABLE INCOME

Singapore-incorporated companies are required to prepare their
financial accounts according to Singapore Financial Reporting
Standards (FRSs). The FRSs are closely modelled on the International
Accounting Standards (IAS) and International Financial Reporting
Standards (IFRS) issued by the International Accounting Standards
Board (IASB). The accounting profits are adjusted in accordance with
Singapore tax rules to arrive at the taxable income.

Companies are required under FRS to prepare their financial accounts
according to their functional currency. Those with non-Singapore
dollar functional currency accounts are required to furnish their tax
computations to the IRAS in that functional currency. Expenses must be
incurred wholly and exclusively for the production of income in order
to be tax deductible unless specifically disallowed or restricted
(e.g. noncommercial motor vehicles, medical expenses, expenses of a
capital nature). Special rules apply to expenses incurred by
investment holding companies, companies that commence business
activities during the financial year and expenses incurred in respect
of foreign sourced income.

INTEREST DEDUCTIONS

Interest is deductible to the extent it relates to funds borrowed for
income-producing purposes. There are no thin capitalisation rules in
Singapore.

STOCK/INVENTORY

There is no prescribed valuation methodology under the domestic income
tax law. As such, IRAS will generally accept the valuation methodology
under FRS.

CAPITAL GAINS AND LOSSES

There is no separate capital gains tax regime in Singapore. Gains of a
capital nature are not subject to income tax. Similarly, expenses of a
capital nature are not deductible for income tax purposes. IRAS will
look at the facts and circumstances of the transaction to determine
whether the gain is capital in nature or a trading gain which is
subject to income tax.

DIVIDENDS

Dividends paid by Singapore companies are exempt from tax in the hands
of the shareholder from 1 January 2008. Foreign sourced dividends
remitted into Singapore may be tax-exempt under certain circumstances.

CAPITAL ALLOWANCE

Capital allowances, instead of accounting depreciation, are granted
for plant and machinery acquired and used in a trade or business. Most
plant and machinery qualify for three-year straight line tax
depreciation. Low cost items (costing not more than S$1,000 per item)
may be tax depreciated in full, subject to a total claim of S$30,000
for each YA. Certain equipment (such as computers, automation
equipment, pollution-control equipment, energy-saving equipment) may
qualify for 100% tax depreciation in the year of acquisition.
Industrial buildings used for qualifying purposes can claim an initial
allowance of 25% plus an annual allowance of 3%.

Current year unused capital allowances can be carried back (up to a
total of S$100,000 for both unused capital allowances and unused tax
losses) to the YA immediately preceding the YA in which the capital
allowance arose. The unused capital allowances can also be carried
forward indefinitely. The utilisation of unused capital allowances
carried back or carried forward is subject to the business continuity
test and the shareholding test. For the YA 2009 and YA 2010, the
unused capital allowances (together with unused losses) can be carried
back to the three YAs immediately preceding YA 2009 or YA 2010 and up
to a limit of S$200,000.

The business continuity test requires the business/trade for which the
capital allowances were granted to be carried on. The shareholding
test requires that there is no substantial change (no more than 50%)
in the ultimate shareholders and their respective shareholdings on
certain dates.

TAX LOSSES

Current year unused trade losses can be carried back (up to a total of
S$100,000 for both unused capital allowances and unused tax losses) to
the YA immediately preceding the YA in which the trade losses were
incurred up. The unused tax losses can also be carried forward
indefinitely. For the YA 2009 and YA 2010, the unused losses (together
with unused capital allowances) can be carried back to the three YAs
immediately preceding YA 2009 or YA 2010, as the case may be) and up
to a limit of S$200,000.

The carry back/forward of tax losses is subject to the same
shareholding test for the carry back/forward of unused capital
allowances.

TAX INCENTIVES

Singapore has a comprehensive list of tax incentives and development
schemes to attract investments and to assist investors in expanding
their businesses. Highlights of key incentives and schemes are
summarised below.

The Regional and International Headquarters Awards encourages
companies to use Singapore as a regional or global base. A customized
package of tax incentives (such as Pioneer Incentive, Development and
Expansion Incentive, Investment Allowances) and grants will be given
to qualifying companies.

The Pioneer Incentive encourages the introduction and growth of new
industries in Singapore. A pioneer enterprise is granted full income
tax exemption on its qualifying profits for up to 15 years.

Investors undertaking projects that will generate significant economic
benefits for Singapore may apply for the Development and Expansion
Incentive. The incentive provides preferential income tax rates on all
qualifying profits above a pre-determined base, for a set period.

Companies investing into new equipment that introduces new technology
to the industry or contributes to its efficiency can apply for
Investment Allowances. This is a capital allowance given to partially
offset the costs of acquiring qualifying equipment within a set period
and is in addition to the normal tax depreciation.

The Approved Royalties Incentive encourages companies to transfer
their cutting edge technology and knowhow to Singapore by providing
full or partial withholding tax exemption for royalty payments or
technical assistance fees payable to non-residents. Investors looking
into developing or bringing new R&D capabilities can apply for the
Research Incentive scheme. The project should result in an increase of
hiring and training of research scientists and engineers in Singapore.
The scheme provides grants to partially offset the R&D project costs
incurred for manpower training, equipment investment, intellectual
property management and professional services.

The Local Enterprise Finance Scheme (LEFS) is designed to assist and
encourage companies (with at least 30% local ownership) to upgrade and
expand their operations. LEFS loans are available for factories,
machinery and working capital.

The Local Enterprise Technical Assistance Scheme (LETAS) encourages
and assists companies (with at least 30% local ownership) in seeking
external expertise to improve their operations. Generally, assistance
provided is up to 50% of the cost of engaging an external expert to
implement quality management and IT systems (e.g. ISO certification,
upgrading computer systems).

FOREIGN TAX RELIEF

Under Singapore's network of 60 comprehensive double tax treaties,
Singapore will grant a tax credit for foreign tax suffered in the
treaty country. The tax credit granted is limited to the lower of the
foreign tax suffered and the Singapore tax payable on that income.
Singapore also grants a unilateral tax credit for certain income
derived from countries that have not entered into tax treaties with
Singapore.

CORPORATE GROUPS

A corporate group (comprising of a Singapore-incorporated holding
company and its Singapore-incorporated subsidiaries) can transfer
current-year unused losses, unused capital allowances and unused
donations within companies in the group. There is a 75% ownership
requirement that need to be maintained to remain within the group.

RELATED PARTY TRANSACTIONS

IRAS issued transfer pricing guidelines for the first time in February
2006. The purpose of the guidelines is to give guidance on applying
the arm's length principle and the recommended preparation and
maintenance of documentation to demonstrate compliance with the arm's
length principle. In February 2009, IRAS issued a supplementary guide
to provide further guidance and application of the arm's length
principle to related party loans and related party services.

Singapore is now in the process of legislating the arm's length
principle for related party transactions in the domestic tax law. This
will give the IRAS the basis for making adjustments if it is of the
opinion that the arms length principle is not applied appropriately by
the taxpayer

WITHHOLDING TAX

Interest, fees, payments in connection with any loan or indebtedness: 15%
Royalty or other payment for the use of movable property: 10% (final tax)
Payment for the use or right to use scientific, technical, industrial
or commercial knowledge or information: 10% (final tax)
Technical assistance and service fees and management fees: Prevailing
corporate tax rate (20% for individuals)
Rent or other payments for the use of movable properties: 15% (final tax)
Time charter fees and voyage charter fees, bareboat charter fees: Nil to 3%
Directors' remuneration/directors' fees: 20%

There is no withholding tax on dividends.

Source : http://www.taxrates.cc