Public Ruling No.2/2013 – Perquisites From Employment; and Public Ruling No.3/2013 – Benefits In Kind.

Please be informed that the Inland Revenue Board (IRB) issued Public Ruling No.2/2013 on 28 February 2013 and Public Ruling No.3/2013 on 15 March 2013.-

Public Ruling No.2/13 – Perquisites From Employment

This Ruling has been published to merge Public Ruling No.1/2006 issued on 17 January 2006 with –

(a) Addendum to Public Ruling No.1/2006 dated 30 August 2007;

(b) Second Addendum to Public Ruling No. 1/2006 dated 25 February 2009; and

(c) Third Addendum to Public Ruling No.1/2006 dated 30 July 2009.

Public Ruling No.3/2013 – Benefits In Kind

This Ruling has been published to merge Public Ruling No.2/2004 issued on 8 November 2004 with –

(a) Addendum to Public Ruling No.1/2004 dated 20 May 2005;

(b) Second Addendum to Public Ruling No. 2/2004 dated 17 January 2006;

(c) Third Addendum to Public Ruling No.1/2004 dated 17 April 2009; and

(d) Fourth Addendum to Public Ruling No.2/2004 dated 19 April 2010.