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1 DECLARATION FOR THE PURPOSE OF CLAIMING WRITING-DOWN ALLOWANCES FOR INTELLECTUAL PROPERTY RIGHTS (IPRS) UNDER SECTION 19B OF THE INCOME TAX ACT This Declaration Form may take you 10 minutes to complete. Please read the explanatory notes before completing. PART I – COMPANY PARTICULARS Name of company : Tax reference number : Registered address : PART II – DETAILS OF IPR ACQUIRED Brief description of IPR1 acquired : Name and address of the transferor (person from whom the IPR is acquired) : Relationship with transferor, if applicable : Capital expenditure2 incurred in acquiring the IPR : S$ Date on which the capital expenditure is incurred : For IPRs acquired in or after YA 2017 No. of years elected for writing-down allowances3 : 5 / 10 / 15 years Claiming writing-down allowances for Years of Assessment : to PART III – ADDITIONAL INFORMATION TO BE FURNISHED A third party independent valuation report4 should be submitted together with this Declaration Form where: • the capital expenditu...