Industrial Building Allowance

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I am stumped by a problem at work recently. Does anyone knows what was the rate of annual allowance for at building accquired in the year 1989? Is it 2% or 3%? I wonder if there are tax officers working at IRAS reading my blog. I need the answer to solve something at work. If you happen to study the taxation papers at poly or ACCA and happen to have the answer with you, please let me know. I cannot find the answer on the IRAS website.

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