急-Balancing charge and balancing allowances

tinaman

请问您们，如果公司卖车，
Cost=94000
QE claim until current year=40000
Capital allowance residual value b/f= 16000
Additional on full settlement= 54000
Sales proceeds= 46000
如何算balancing charge or balancing allowance?

谢谢。。

JuWeL_Ung

(Qualifying Cost / Purchase Amount * Sales Proceed) - Tax Written Down Value = Positive(Balancing charge) or Negative(Balancing allowance)
如果你是instalments, 就要一年一年計算.

ihateaccountax

Disposal Of Plant Or Machinery Part I - Other Than Controlled Sales


IRBM 有出 public ruling

自己去看