Interest expenses on non-income-producing assets.
The installation of fixed assets.
Singapore income tax and any tax on income in a country outside Singapore.
Impairment loss on non-trade debts.
Goodwill payments.
Fines.
Acquiring fixed assets.
Bills before the commencement of business.
Exchange loss (non-trade or capital in nature).
Donations.
Dividend payments made on preference shares.
Digital taxes imposed as income taxes.
Interest incurred on late CPF contributions.
Voluntary contributions to CPF.
Certificate of Entitlement (COE) for motor vehicles.
Bad debts (non-trade debtors).
Amortisation.
