Like businesses, individuals can claim deductions to reduce their taxes too, as follows:
- Employment expenses such as travel, entertainment, etc that you had incurred with your own money in earning the employment income.
- Business expense deductions for self-employed individuals, sole proprietors, and partners in a partnership. This group of individuals can deduct expenses such as capital allowances on fixed assets, and PIC and carry forward business losses against their business income.
- For those who derive rental income, expenses such as agent’s commission (from the second tenant only, not allowable for the first tenant), property tax (during the rental period only), repairs, and maintenance costs of the property are allowed.
- If you made donations to approved charities, the amount you can claim is 3 times the amount donated. Generally, cash donations to approved charities are allowable.
- Tax reliefs and rebates are also available for individual taxpayers to reduce their taxable income. Examples are earned income relief, child relief, parent relief, etc.
Therefore, be sure to plan and compute your personal taxes carefully so as not to overpay your taxes.
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