Subsidiary Legislation

Income Tax Act
Status:
Revised Edition published on 30 Dec 1999
Short Title     |   Number
Income Tax (Singapore — Pakistan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021
Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021
Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021
Income Tax (Suntec Real Estate Investment Trust — Section 13(12) Exemption) Order 2021
Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) Order 2021
Income Tax (IB Offshore Pte. Limited — Section 13(4) Exemption) Notification 2021
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2021
Income Tax (Singapore — Serbia) (Avoidance of Double Taxation Agreement) Order 2021
Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2021
Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021
Income Tax (Cromwell SG SPV 5 Pte Ltd — Section 13(12) Exemption) Order 2021
Income Tax (Prescribed Purpose under Section 6(4B)) Rules 2021
Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021
Income Tax (Total Engine Asset Management Pte. Ltd. — Section 13(4) Exemption) Notification 2021
Income Tax (Frasers Logistics & Commercial Trust UK Pte. Ltd. — Section 13(12) Exemption) Order 2021
Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) (No. 2) Order 2021
Income Tax (Singapore — Germany) (Supplementary) (Avoidance of Double Taxation Agreement) Order 2021
Income Tax (Grace Ocean Private Limited — Section 13(4) Exemption) Notification 2021
Income Tax (Grace Ocean Private Limited — Section 13(4) Exemption) Notification 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 (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 (Singapore — Brazil) (Avoidance of Double Taxation Agreement) Order 2021
Income Tax (Machinery and Plant Depreciation Rates) (Revocation) Rules 2021
Income Tax (Singapore Investments (Pte) Limited — Section 13(12) Exemption) Order 2021
Income Tax (Sunstar Singapore Pte. Ltd. — Section 13(12) Exemption) Order 2021
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 (International Tax Compliance Agreements) (Competent Authority Agreement — United States of America) Order 2021
Income Tax (Singapore — Armenia) (Avoidance of Double Taxation Agreement) Order 2021
Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021
Income Tax (Singapore — Jordan) (Avoidance of Double Taxation Agreement) Order 2021
Income Tax (Mode of Payment for Refunds) Rules 2021
Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021
Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2022
Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022
Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022
Income Tax (Asia Liberty Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2022
Income Tax (Singapore — Greece) (Avoidance of Double Taxation Agreement) Order 2022
Income Tax (Singapore — Seychelles) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022
Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022
Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022
Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022
Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022
Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022
Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2022
Income Tax (FLCT UK Pte. Ltd. — Section 13(12) Exemption) Order 2022
Income Tax (Meaning of Prescribed Property in Section 13X(6)) Rules 2022
Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022
Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022
Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022
Income Tax (CapitaLand Commercial Trust, etc. — Section 13(12) Exemption) Order 2022
Income Tax (ARA LOGOS Logistics Trust, etc. — Section 13(12) Exemption) Order 2022
Income Tax (Cromwell SG SPV 5 Pte. Ltd. — Section 13(12) Exemption) Order 2022
Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022
Income Tax (Tetra Pak Asia Pte Ltd — Section 13(12) Exemption) Order 2022
Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022
Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022
Income Tax (IB Offshore Pte. Limited — Section 13(4) Exemption) Notification 2022
Income Tax (Mapletree North Asia Commercial Trust, etc. — Section 13(12) Exemption) Order 2022
Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022
Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022
Income Tax (SY RORO 4 Pte. Ltd. — Section 13(4) Exemption) Notification 2022
Income Tax (Assignment of Functions under Section 3A) Notification 2022
Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022
Income Tax (Dreymoor Fertilizers Overseas Pte. Ltd. — Section 13(4) Exemption) Notification 2022
Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022
Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022
Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2023
Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2023
Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2023
Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2023
Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023
Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023
Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023
Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023
Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023
Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023
Income Tax (Concerto Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2023
Income Tax (Trustee of Keppel DC REIT, etc. — Section 13(12) Exemption) Order 2023
Income Tax (Substituted Objection Period for Trusts) Rules 2023
Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023
Income Tax (Argosy Pte. Ltd. — Section 13(4) Exemption) Notification 2023
Income Tax (Grace Ocean Private Limited — Section 13(4) Exemption) Notification 2023
Income Tax (Argosy Pte. Ltd. — Section 13(4) Exemption) (No. 2) Notification 2023
Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023
Income Tax (Appeals Procedure for Board of Review) Regulations 2023
Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023
Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2023
Income Tax (Monat Global Wealth Pte. Ltd. — Section 13(12) Exemption) Order 2023
Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023
Income Tax (Notice to Attend Court) Rules 2023
Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023
Income Tax (Agrocorp International Pte Ltd — Section 13(4) Exemption) Notification 2023
Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023
Income Tax (Section 68A — Prescribed Classes of Persons) Rules 2023