Subsidiary Legislation

Income Tax Act
Status:
Revised Edition published on 30 Apr 1996
Short Title     |   Number
Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018
Income Tax (International Tax Compliance Agreements) (United States of America) Order 2015
Income Tax (International Tax Compliance Agreements) (United States of America) Order 2020
Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2015
Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2015
Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2015
Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2015
Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020
Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020
Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020
Income Tax (Jurong Engineering Limited — Section 13(12) Exemption) Order 2024
Income Tax (Keystone Holdings (Global) Pte. Ltd. — Section 13(12) Exemption) Order 2020
Income Tax (Land Intensification Allowance) Regulations 2012
Income Tax (Land Intensification Allowance) Regulations 2012
Income Tax (Land Intensification Allowance) Regulations 2012
Income Tax (Land Intensification Allowance) Regulations 2012
Income Tax (Land Intensification Allowance) Regulations 2012
Income Tax (Lee Latex (Pte) Limited — Section 13(12) Exemption) Order 2021
Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021
Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020
Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2022
Income Tax (Low-Decibel Machine, Equipment or System and Effective Noise Control Device or Engineering Noise Control Measure) Rules
Income Tax (Low-Decibel Machine, Equipment or System and Effective Noise Control Device or Engineering Noise Control Measure) Rules 1999
Income Tax (Machine, Equipment or System which Reduces or Eliminates Exposure to Chemical Risk and Effective Chemical Hazard Control Device or Measure) Rules
Income Tax (Machine, Equipment or System which Reduces or Eliminates Exposure to Chemical Risk and Effective Chemical Hazard Control Device or Measure) Rules 1999
Income Tax (Machinery and Plant Depreciation Rates) (Revocation) Rules 2021
Income Tax (Machinery and Plant Depreciation Rates) Rules
Income Tax (Mapletree North Asia Commercial Trust, etc. — Section 13(12) Exemption) Order 2022
Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020
Income Tax (Maximum Relief Amount for Payments to Retirement Account and Special Account) Rules 2018
Income Tax (Maximum Relief Amount for Payments to Retirement Account and Special Account) Rules 2018
Income Tax (Meaning of Prescribed Property in Section 13X(6)) Rules 2022
Income Tax (Minerva Bunkering Pte. Ltd. — Section 13(4) Exemption) Notification 2024
Income Tax (Minerva Bunkering Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2024
Income Tax (Mode of Payment for Refunds) Rules 2021
Income Tax (Monat Global Wealth Pte. Ltd. — Section 13(12) Exemption) Order 2023
Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021
Income Tax (Notice to Attend Court) Rules 2023
Income Tax (Olam Group Limited — Section 13(12) Exemption) Order 2024
Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) (No. 2) Order 2021
Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2021
Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022
Income Tax (Parkway Life Real Estate Investment Trust — Section 13(12) Exemption) Order 2020
Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020
Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020
Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020
Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020
Income Tax (PIC Automation Equipment) Rules 2012
Income Tax (PIC Automation Equipment) Rules 2012
Income Tax (PIC Automation Equipment) Rules 2012
Income Tax (Precious Forests Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2020
Income Tax (Prescribed Information) Rules 2004
Income Tax (Prescribed Interest Rate for Section 93(9)(e)) Rules 2024
Income Tax (Prescribed Islamic Financing Arrangements) Regulations 2009
Income Tax (Prescribed Islamic Financing Arrangements) Regulations 2009
Income Tax (Prescribed Islamic Financing Arrangements) Regulations 2009
Income Tax (Prescribed Islamic Financing Arrangements) Regulations 2009
Income Tax (Prescribed Islamic Financing Arrangements) Regulations 2009
Income Tax (Prescribed Islamic Financing Arrangements) Regulations 2009
Income Tax (Prescribed Months) Rules 2016
Income Tax (Prescribed Purpose under Section 6(4B)) Rules 2021
Income Tax (Prescribed Ship Management Services) Rules 2017
Income Tax (Prime Aviation Holding Pte. Ltd. — Section 13(12) Exemption) Order 2019
Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015
Income Tax (Profits Not Arising from Property) Order
Income Tax (Profits not arising from Property) Order 1996
Income Tax (Provisions by Banks) (Definition of Loan) Rules
Income Tax (Provisions by Banks) (Definition of Loan) Rules 1992
Income Tax (Qualifying Debt Securities) Regulations
Income Tax (Qualifying Debt Securities) Regulations
Income Tax (Qualifying Debt Securities) Regulations
Income Tax (Qualifying Debt Securities) Regulations
Income Tax (Qualifying Debt Securities) Regulations
Income Tax (Qualifying Debt Securities) Regulations
Income Tax (Qualifying Debt Securities) Regulations
Income Tax (Qualifying Debt Securities) Regulations
Income Tax (Qualifying Debt Securities) Regulations
Income Tax (Qualifying Debt Securities) Regulations
Income Tax (Qualifying Debt Securities) Regulations
Income Tax (Qualifying Debt Securities) Regulations
Income Tax (Qualifying Debt Securities) Regulations
Income Tax (Qualifying Debt Securities) Regulations
Income Tax (Qualifying Debt Securities) Regulations
Income Tax (Qualifying Debt Securities) Regulations
Income Tax (Qualifying Debt Securities) Regulations
Income Tax (Qualifying Debt Securities) Regulations
Income Tax (Qualifying Debt Securities) Regulations 2001
Income Tax (Qualifying Mediation and Qualifying Mediator) Rules 2016
Income Tax (Qualifying Mediation and Qualifying Mediator) Rules 2016
Income Tax (Qualifying Project Debt Securities) Regulations 2008
Income Tax (Qualifying Project Debt Securities) Regulations 2008
Income Tax (Qualifying Project Debt Securities) Regulations 2008
Income Tax (Qualifying Project Debt Securities) Regulations 2008
Income Tax (Qualifying Project Debt Securities) Regulations 2008
Income Tax (Qualifying Project Debt Securities) Regulations 2008
Income Tax (Related Party of Approved Container Investment Enterprise under Section 43P) Rules 2021
Income Tax (Related Party of Approved Container Investment Enterprise under Section 43P) Rules 2021
Income Tax (Related Party of Approved Container Investment Enterprise under Section 43ZA) Rules 2021
Income Tax (Related Party of Approved Shipping Investment Enterprise under Section 13P) Rules 2021
Income Tax (Related Party of Approved Shipping Investment Enterprise under Section 13P) Rules 2021
Income Tax (Related Party of Approved Shipping Investment Enterprise under Section 13S) Rules 2021
Income Tax (Remission of Tax for Companies) (Off-Budget) Rules 2003
Income Tax (Remission of Tax for Companies) Rules
Income Tax (Remission of Tax for Companies) Rules 1999
Income Tax (Remission of Tax for Shipping Enterprises) Order 2013
Income Tax (Remission of Tax on Income from Common Fund) Order 2017
Income Tax (Research and Development — Specified Services) Rules
Income Tax (Research and Development — Specified Services) Rules 1996
Income Tax (Revocation) Regulations 2016
Income Tax (Revocation) Rules 2016
Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) (No. 2) Order 2024
Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024
Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022
Income Tax (Section 68A — Prescribed Classes of Persons) Rules 2023
Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) Order 2011
Income Tax (Singapore — Armenia) (Avoidance of Double Taxation Agreement) Order 2021
Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1975
Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1981
Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1990
Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) Order 1969
Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Singapore — Austria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Austria) (Avoidance of Double Taxation Agreement) Order 2002
Income Tax (Singapore — Austria) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Singapore — Austria) (Supplementary) (Avoidance of Double Taxation Agreement) Order 2014
Income Tax (Singapore — Bahrain) (Agreement on Reciprocal Exemption with Respect to Taxes on Income Arising from the Business of International Air Transport) Order 1995
Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022
Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) Order 2004
Income Tax (Singapore — Bangladesh) (Avoidance of Double Taxation Agreement) Order 1982
Income Tax (Singapore — Barbados) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021
Income Tax (Singapore — Barbados) (Avoidance of Double Taxation Agreement) Order 2014
Income Tax (Singapore — Belarus) (Avoidance of Double Taxation Agreement) Order 2013
Income Tax (Singapore — Belgium) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Belgium) (Avoidance of Double Taxation Agreement) Order 2008
Income Tax (Singapore — Belgium) (Avoidance of Double Taxation Agreement) Order 2013
Income Tax (Singapore — Belgium) (Avoidance of Double Taxation Convention) (Supplementary) Order 2004
Income Tax (Singapore — Belgium) (Avoidance of Double Taxation Convention) Order 1973
Income Tax (Singapore — Bermuda) (Agreement for the Exchange of Information on Tax Matters) Order 2012
Income Tax (Singapore — Brazil) (Agreement for the Avoidance of Double Taxation on profits derived from International Air and Shipping Transport) Order 2013
Income Tax (Singapore — Brazil) (Avoidance of Double Taxation Agreement) Order 2021
Income Tax (Singapore — Brunei Darussalam) (Avoidance of Double Taxation Agreement) Order 2006
Income Tax (Singapore — Brunei) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022
Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) Order 1997
Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) Order 1997
Income Tax (Singapore — Cambodia) (Avoidance of Double Taxation Agreement) Order 2017
Income Tax (Singapore — Canada) (Avoidance of Double Taxation Convention) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Canada) (Avoidance of Double Taxation Convention) Order 1977
Income Tax (Singapore — Canada) (Avoidance of Double Taxation Convention) Order 2012
Income Tax (Singapore — Chile) (Agreement on Reciprocal Exemption With Respect to Taxes on Income Arising from the International Operation of Ships) Order 1993
Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022
Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) Order 2007
Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) Order 2009
Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Singapore — Cyprus) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore — Cyprus) (Avoidance of Double Taxation Agreement) Order 2001
Income Tax (Singapore — Cyprus) (Avoidance of Double Taxation Agreement) Order 2001
Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) Order 1998
Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) Order 1998
Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) Order 2014
Income Tax (Singapore — Denmark) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Denmark) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Denmark) (Avoidance of Double Taxation Agreement) Order 2000
Income Tax (Singapore — Denmark) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Singapore — Denmark) (Avoidance of Double Taxation Convention) (Supplementary) Order 1994
Income Tax (Singapore — Denmark) (Avoidance of Double Taxation Convention) Order 1986
Income Tax (Singapore — Ecuador) (Avoidance of Double Taxation Agreement) Order 2015
Income Tax (Singapore — Egypt) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore — Estonia) (Avoidance of Double Taxation Agreement) Order 2007
Income Tax (Singapore — Estonia) (Avoidance of Double Taxation Agreement) Order 2012
Income Tax (Singapore — Ethiopia) (Avoidance of Double Taxation Agreement) Order 2017
Income Tax (Singapore — Fiji) (Avoidance of Double Taxation Agreement) Order 2006
Income Tax (Singapore — Finland) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Finland) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Singapore — Finland) (Avoidance of Double Taxation Convention) Order 1982
Income Tax (Singapore — France) (Avoidance of Double Taxation Convention) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — France) (Avoidance of Double Taxation Convention) Order 1975
Income Tax (Singapore — France) (Avoidance of Double Taxation Convention) Order 2010
Income Tax (Singapore — France) (Avoidance of Double Taxation Convention) Order 2016
Income Tax (Singapore — Georgia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Georgia) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Singapore — Germany) (Avoidance of Double Taxation Agreement) Order 1973
Income Tax (Singapore — Germany) (Avoidance of Double Taxation Agreement) Order 2021
Income Tax (Singapore — Germany) (Supplementary) (Avoidance of Double Taxation Agreement) Order 2021
Income Tax (Singapore — Ghana) (Avoidance of Double Taxation Agreement) Order 2019
Income Tax (Singapore — Greece) (Avoidance of Double Taxation Agreement) Order 2022
Income Tax (Singapore — Guernsey) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Guernsey) (Avoidance Of Double Taxation Agreement) Order 2013
Income Tax (Singapore — Hong Kong Special Administrative Region of the People’s Republic of China) (Agreement for the Avoidance of Double Taxation on Income of an Enterprise Operating Ships or Aircraft in International Traffic) Order 2004
Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021
Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) Order 1998
Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) Order 1998
Income Tax (Singapore — India) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — India) (Avoidance of Double Taxation Agreement) Order 1982
Income Tax (Singapore — India) (Avoidance of Double Taxation Agreement) Order 1994
Income Tax (Singapore — India) (Avoidance of Double Taxation Agreement) Order 2005
Income Tax (Singapore — India) (Avoidance of Double Taxation Agreement) Order 2011
Income Tax (Singapore — India) (Avoidance of Double Taxation Agreement) Order 2017
Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) Order 1991
Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) Order 2021
Income Tax (Singapore — Ireland) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Isle of Man) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Isle of Man) (Avoidance of Double Taxation Agreement) Order 2013
Income Tax (Singapore — Israel) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Israel) (Avoidance of Double Taxation Agreement) Order 2005
Income Tax (Singapore — Israel) (Avoidance of Double Taxation Convention) Order 1972
Income Tax (Singapore — Italy) (Avoidance of Double Taxation Convention) (No. 2) Order 2012
Income Tax (Singapore — Italy) (Avoidance of Double Taxation Convention) Order 1979
Income Tax (Singapore — Japan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Japan) (Avoidance of Double Taxation Agreement) Order 1995
Income Tax (Singapore — Japan) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Singapore — Jersey) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Jersey) (Avoidance of Double Taxation Agreement) Order 2013
Income Tax (Singapore — Jordan) (Avoidance of Double Taxation Agreement) Order 2021
Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) Order 2007
Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) Order 2014
Income Tax (Singapore — Korea) (Avoidance of Double Taxation Agreement) Order 2019
Income Tax (Singapore — Korea) (Avoidance of Double Taxation Convention) Order 1981
Income Tax (Singapore — Korea) (Avoidance of Double Taxation Convention) Order 2013
Income Tax (Singapore — Laos) (Avoidance of Double Taxation Agreement) Order 2016
Income Tax (Singapore — Latvia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore — Latvia) (Avoidance of Double Taxation Agreement) Order 2018
Income Tax (Singapore — Libya) (Avoidance of Double Taxation Convention) Order 2010
Income Tax (Singapore — Liechtenstein) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore — Liechtenstein) (Avoidance of Double Taxation Agreement) Order 2014
Income Tax (Singapore — Liechtenstein) (Avoidance of Double Taxation Agreement) Order 2014
Income Tax (Singapore — Lithuania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Lithuania) (Avoidance of Double Taxation Agreement) Order 2004
Income Tax (Singapore — Luxembourg) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Luxembourg) (Avoidance of Double Taxation Agreement) Order 1996
Income Tax (Singapore — Luxembourg) (Avoidance of Double Taxation Agreement) Order 1996
Income Tax (Singapore — Luxembourg) (Avoidance of Double Taxation Agreement) Order 2015
Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021
Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1973
Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) Order 1968
Income Tax (Singapore — Malta) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Malta) (Avoidance of Double Taxation Agreement) Order 2008
Income Tax (Singapore — Malta) (Avoidance of Double Taxation Agreement) Order 2013
Income Tax (Singapore — Mauritius) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore – Mauritius) (Avoidance of Double Taxation Agreement) Order 1996
Income Tax (Singapore — Mauritius) (Avoidance of Double Taxation Agreement) Order 1996
Income Tax (Singapore — Mauritius) (Avoidance of Double Taxation Agreement) Order 1996
Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023
Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) Order 1995
Income Tax (Singapore — Mongolia) (Avoidance of Double Taxation Agreement) Order 2004