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Sole-proprietors and partnerships have to submit the printed copy of the PIC Enhanced Allowances/Deductions Form (Online) using the [Print] button at the bottom of the summary page and submit together with their Income Tax Return.

PIC deductions/ allowances that cannot be fully utilised in any YA will form part of the unutilised trade losses/ allowances of a business, which may be offset against other income of the business.

The unutilised trade losses/ allowances may be: Eligible businesses can apply to convert up to 0,000 of their total expenditure for each YA in all the Six Qualifying Activities into a non-taxable cash payout, instead of claiming tax deduction.

The cash payout rate is 60% of the qualifying expenditure incurred till .

They can only strike up a conversation with you if you’ve both swiped right – so you won’t get unwanted messages from strangers.

Badoo is a dating site, but prefers to describe itself as a “social network”.

For more details, please refer to How PIC Benefits You.

Option to convert up to 0,000 of total spending in all six activities for each YA into a non-taxable cash payout, in lieu of the tax deduction/allowance.

In order to reach their conclusions, Hinge data scientists assigned 35 unique photo tags - for example, hair up vs hair down, smiling with or without teeth - to a random sample of 1,000 photos.For qualifying expenditure incurred on or after , the cash payout conversion rate will be reduced from 60% to 40%. To facilitate businesses' transition to these PIC changes taking effect on , please refer to the following guidances: Businesses may enjoy PIC benefits on the cost incurred to acquire or lease equipment that are in the PIC IT and Automation Equipment List.For equipment that are not in the PIC IT and Automation Equipment List but which automate or mechanise the business processes and enhance productivity, you may apply to IRAS for approval on a case-by-case basis.Free online dating in Stockton for all ages and ethnicities, including seniors, White, Black women and Black men, Asian, Latino, Latina, and everyone else.Forget classified personals, speed dating, or other Stockton dating sites or chat rooms, you've found the best!The annual expenditure cap of 0,000 may be combined as follows: As announced in Budget 2014, from YAs 2015 to 2018, qualifying businesses can enjoy 400% tax deductions/allowances on up to 0,000 (instead of 0,000 as mentioned above) of their expenditure per year in each of the Six Qualifying Activities under the PIC Scheme.The annual expenditure cap of 0,000 may be combined as follows:* Only if you are carrying on a trade or business for the relevant YAs.Earlier this month, it was revealed in a study by e Harmony that millennials are actually the generation who place the least emphasis on physical appearance when looking for a partner. And on dating apps, there’s not much more than looks to go by, so pictures are undoubtedly crucial. You could have a professional dating photoshoot, but if your budget won’t stretch that far, help is at hand.Dating app Hinge has just revealed the results of a study which aimed to determine exactly which pictures are most likely to get you a match in the brutal world of dating apps.Online dating – or “nätdejting” in Swedish – is booming in a country with a reputation for both shyness and tech-savvy innovations.We’ve listed ten of the most popular sites and apps and looked at what sets each of them apart - just in time to get you a date for Valentine's Day. Tinder This global mobile app became all the rage among 20-somethings in Sweden in 2014, as well as travellers looking for some holiday fun.