Incentives For
Information And Communication Technology

No	Incentives by Sectoral	Summary:
6.0	Incentives For Information And Communication Technology
6.1	Incentives for Software Development	Pioneer Status
6.2	Additional Incentives for the used of ICT
a)	Accelerated Capital Allowance
b)	Other ICT Incentives:
	single deduction on:	Operating expenditure including payments to consultants related to IT usage for improving management and production processes. Contributions in cash or kind for ICT acculturation projects at local community levels. This is effective until the year of assessment 2003. Computers given by employers to their employees until the year of assessment of 2003 are not deemed as income.
c)	Tax Exemption on the Value of Increased Exports

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