Subsidiary Legislation

Income Tax Act
Status:
Revised Edition published on 30 Dec 1999
Short Title     |   Number
Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) Order 2010
Income Tax (Singapore — New Zealand) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — New Zealand) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1993
Income Tax (Singapore — New Zealand) (Avoidance of Double Taxation Agreement) Order 1973
Income Tax (Singapore — New Zealand) (Avoidance of Double Taxation Agreement) Order 2006
Income Tax (Singapore — New Zealand) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Singapore — Nigeria) (Avoidance of Double Taxation Agreement) Order 2018
Income Tax (Singapore — Norway) (Avoidance of Double Taxation Agreement) Order 1998
Income Tax (Singapore — Norway) (Avoidance of Double Taxation Agreement) Order 1998
Income Tax (Singapore — Norway) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Singapore — Norway) (Avoidance of Double Taxation Convention) Order 1985
Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) Order 2006
Income Tax (Singapore — Pakistan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021
Income Tax (Singapore — Pakistan) (Avoidance of Double Taxation Agreement) Order 1993
Income Tax (Singapore — Panama) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021
Income Tax (Singapore — Panama) (Avoidance of Double Taxation Agreement) Order 2011
Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023
Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) Order 1992
Income Tax (Singapore — People’s Republic of China) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1996
Income Tax (Singapore — People’s Republic of China) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1996
Income Tax (Singapore — People’s Republic of China) (Avoidance of Double Taxation Agreement) Order 1986
Income Tax (Singapore — Philippines) (Avoidance of Double Taxation Convention) Order 1977
Income Tax (Singapore — Poland) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Poland) (Avoidance of Double Taxation Agreement) Order 1993
Income Tax (Singapore — Poland) (Avoidance of Double Taxation Agreement) Order 2014
Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) Order 2001
Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) Order 2001
Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) Order 2013
Income Tax (Singapore — Qatar) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore — Qatar) (Avoidance of Double Taxation Agreement) Order 2007
Income Tax (Singapore — Qatar) (Avoidance of Double Taxation Agreement) Order 2011
Income Tax (Singapore — Republic of China) (Avoidance of Double Taxation Agreement) Order 1982
Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023
Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) Order 2002
Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) Order 2002
Income Tax (Singapore — Russia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore — Russia) (Avoidance of Double Taxation Agreement) Order 2009
Income Tax (Singapore — Russia) (Avoidance of Double Taxation Agreement) Order 2016
Income Tax (Singapore — Rwanda) (Avoidance of Double Taxation Agreement) Order 2016
Income Tax (Singapore — San Marino) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore — San Marino) (Avoidance Of Double Taxation Agreement) Order 2015
Income Tax (Singapore — Saudi Arabia) (Agreement on Reciprocal Exemption With Respect to Taxes on Income Arising from the Business of International Air Transport) Order 1992
Income Tax (Singapore — Saudi Arabia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore — Serbia) (Avoidance of Double Taxation Agreement) Order 2021
Income Tax (Singapore — Seychelles) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022
Income Tax (Singapore — Seychelles) (Avoidance of Double Taxation Agreement) Order 2015
Income Tax (Singapore — Slovak Republic) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Slovak Republic) (Avoidance of Double Taxation Agreement) Order 2006
Income Tax (Singapore — Slovenia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Slovenia) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022
Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) Order 1997
Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) Order 1997
Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) Order 2016
Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022
Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) Order 2011
Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) Order 2011
Income Tax (Singapore — Sri Lanka) (Avoidance of Double Taxation Agreement) Order 2017
Income Tax (Singapore — Sri Lanka) (Avoidance of Double Taxation Convention) Order 1980
Income Tax (Singapore — Sweden) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1984
Income Tax (Singapore — Sweden) (Avoidance of Double Taxation Convention) (Supplementary) Order 1976
Income Tax (Singapore — Sweden) (Avoidance of Double Taxation Convention) (Supplementary) Order 1982
Income Tax (Singapore — Sweden) (Avoidance of Double Taxation Convention) (Supplementary) Order 1985
Income Tax (Singapore — Sweden) (Avoidance of Double Taxation Convention) (Supplementary) Order 1992
Income Tax (Singapore — Sweden) (Avoidance of Double Taxation Convention) Order 1969
Income Tax (Singapore — Switzerland) (Avoidance of Double Taxation Agreement) Order 2012
Income Tax (Singapore — Switzerland) (Avoidance of Double Taxation Convention) Order 1976
Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022
Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Agreement) Order 2016
Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Convention) Order 1976
Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023
Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) Order 2019
Income Tax (Singapore — Turkey) (Avoidance of Double Taxation Agreement) Order 2001
Income Tax (Singapore — Turkey) (Avoidance of Double Taxation Agreement) Order 2001
Income Tax (Singapore — Turkey) (Avoidance of Double Taxation Agreement) Order 2013
Income Tax (Singapore — Turkmenistan) (Avoidance of Double Taxation Agreement) Order 2020
Income Tax (Singapore — Ukraine) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Ukraine) (Avoidance of Double Taxation Agreement) Order 2009
Income Tax (Singapore — Ukraine) (Avoidance of Double Taxation Agreement) Order 2020
Income Tax (Singapore — United Arab Emirates) (Agreement on Reciprocal Exemption With Respect to Taxes on Income Arising from the Business of International Air Transport) Order 1991
Income Tax (Singapore — United Arab Emirates) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — United Arab Emirates) (Avoidance of Double Taxation Agreement) Order 1996
Income Tax (Singapore — United Arab Emirates) (Avoidance of Double Taxation Agreement) Order 1996
Income Tax (Singapore — United Arab Emirates) (Avoidance of Double Taxation Agreement) Order 2016
Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1978
Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) Order 1966
Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) Order 1997
Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) Order 1997
Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) Order 2012
Income Tax (Singapore — Uruguay) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020
Income Tax (Singapore — Uruguay) (Avoidance of Double Taxation Agreement) Order 2017
Income Tax (Singapore — Uzbekistan) (Avoidance of Double Taxation Agreement) Order 2008
Income Tax (Singapore — Uzbekistan) (Avoidance of Double Taxation Agreement) Order 2011
Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023
Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) Order 1994
Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) Order 2013
Income Tax (Singapore ─ Bahrain) (Avoidance of Double Taxation Agreement) Order 2012
Income Tax (Singapore ─ Mexico) (Avoidance of Double Taxation Agreement) Order 2011
Income Tax (Singapore Aerospace Manufacturing Private Limited — Section 13(12) Exemption) Order 2020
Income Tax (Singapore Investments (Pte) Limited — Section 13(12) Exemption) Order 2021
Income Tax (Singapore-Austria) (Avoidance of Double Taxation Agreement) Order 2002
Income Tax (Singapore-Denmark) (Avoidance of Double Taxation Agreement) Order 2000
Income Tax (Singapore-Egypt) (Avoidance of Double Taxation Agreement) Order 2004
Income Tax (Singapore-Finland) (Avoidance of Double Taxation Agreement) Order 2002
Income Tax (Singapore-Finland) (Avoidance of Double Taxation Agreement) Order 2002
Income Tax (Singapore-Germany) (Avoidance of Double Taxation Agreement) Order 2006
Income Tax (Singapore-Kuwait) (Avoidance of Double Taxation Agreement) Order 2003
Income Tax (Singapore-Latvia) (Avoidance of Double Taxation Agreement) Order 2000
Income Tax (Singapore-Latvia) (Avoidance of Double Taxation Agreement) Order 2000
Income Tax (Singapore-Malaysia) (Avoidance of Double Taxation Agreement) Order 2006
Income Tax (Singapore-Myanmar) (Avoidance of Double Taxation Agreement) Order 2000
Income Tax (Singapore-Myanmar) (Avoidance of Double Taxation Agreement) Order 2000
Income Tax (Singapore-Oman) (Agreement for Avoidance of Double Taxation of Income Derived from International Air Transport) Order 2000
Income Tax (Singapore-Oman) (Agreement for Avoidance of Double Taxation of Income Derived from International Air Transport) Order 2000
Income Tax (Smit Lamnalco Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2020
Income Tax (ST Engineering Aerospace Resources Pte. Ltd. — Section 13(12) Exemption) Order 2020
Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022
Income Tax (Substituted Objection Period for Trusts) Rules 2023
Income Tax (Substituted Rate for Withholding of Tax for Aircraft Charter Payments) Rules 2018
Income Tax (Sunstar Singapore Pte. Ltd. — Section 13(12) Exemption) Order 2021
Income Tax (Suntec Real Estate Investment Trust — Section 13(12) Exemption) Order 2021
Income Tax (Supplementary Retirement Scheme) Regulations 2003
Income Tax (Supplementary Retirement Scheme) Regulations 2003
Income Tax (Supplementary Retirement Scheme) Regulations 2003
Income Tax (Supplementary Retirement Scheme) Regulations 2003
Income Tax (Supplementary Retirement Scheme) Regulations 2003
Income Tax (Supplementary Retirement Scheme) Regulations 2003
Income Tax (Supplementary Retirement Scheme) Regulations 2003
Income Tax (Supplementary Retirement Scheme) Regulations 2003
Income Tax (Supplementary Retirement Scheme) Regulations 2003
Income Tax (Supplementary Retirement Scheme) Regulations 2003
Income Tax (Supplementary Retirement Scheme) Regulations 2003
Income Tax (SY RORO 4 Pte. Ltd. — Section 13(4) Exemption) Notification 2022
Income Tax (Tax Incentives for Partnerships) Regulations 2012
Income Tax (Tax Incentives for Partnerships) Regulations 2012
Income Tax (Tax Incentives for Partnerships) Regulations 2012
Income Tax (Tax Incentives for Partnerships) Regulations 2012
Income Tax (Tax Incentives for Partnerships) Regulations 2012
Income Tax (Tax Incentives for Partnerships) Regulations 2012
Income Tax (Tax Incentives for Partnerships) Regulations 2012
Income Tax (Tax Incentives for Partnerships) Regulations 2012
Income Tax (Tax Incentives for Partnerships) Regulations 2012
Income Tax (Tax Incentives for Partnerships) Regulations 2012
Income Tax (Tax Incentives for Partnerships) Regulations 2012
Income Tax (Tax Incentives for Partnerships) Regulations 2012
Income Tax (Tax Incentives for Partnerships) Regulations 2012
Income Tax (Tax Incentives for Partnerships) Regulations 2012
Income Tax (Tax Incentives for Partnerships) Regulations 2012
Income Tax (Tax Incentives for Partnerships) Regulations 2012
Income Tax (Tax Incentives for Partnerships) Regulations 2012
Income Tax (Tetra Pak Asia Pte Ltd — Section 13(12) Exemption) Order 2022
Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023
Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020
Income Tax (Total Engine Asset Management Pte. Ltd. — Section 13(4) Exemption) Notification 2021
Income Tax (Trafigura Group Pte Ltd — Section 13(4) Exemption) (No. 2) Notification 2020
Income Tax (Trafigura Group Pte Ltd — Section 13(4) Exemption) Notification 2020
Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2020
Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021
Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2023
Income Tax (Trafigura Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024
Income Tax (Transfer of Undertaking by Bank or Finance Company) (Consolidation) Order
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 10) Order 2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 2) Order 1998
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 2) Order 2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 2) Order 2001
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 2) Order 2002
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 2) Order 2003
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 2) Order 2006
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 2) Order 2010
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2001
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2002
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 4) Order 2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 4) Order 2001
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 4) Order 2002
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 5) Order 2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 5) Order 2002
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 6) Order 2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 6) Order 2002
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 7) Order 2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 8) Order 2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 9) Order 2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 1998
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 1999
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2001
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2002
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2003
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2006
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2008
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2010
Income Tax (Transfer Pricing Documentation) Rules 2018
Income Tax (Transfer Pricing Documentation) Rules 2018
Income Tax (Trustee of Keppel DC REIT, etc. — Section 13(12) Exemption) Order 2023
Income Tax (TSCL Holdings Pte. Ltd. — Section 13(4) Exemption) Notification 2020
Income Tax (Unilateral Tax Credits) Regulations
Income Tax (Unilateral Tax Credits) Regulations
Income Tax (Unilateral Tax Credits) Regulations
Income Tax (Unilateral Tax Credits) Regulations
Income Tax (Unilateral Tax Credits) Regulations
Income Tax (Unilateral Tax Credits) Regulations
Income Tax (Use of Container — Section 13(4) Exemption) Notification 2020
Income Tax (Use of Container — Section 13(4) Exemption) Notification 2020
Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023
Income Tax (Wanhua Chemical International Pte. Ltd. — Section 13(12) Exemption) Order 2024
Income Tax (Zebra Technologies Asia Pacific Pte. Ltd. — Section 13(12) Exemption) Order 2020
Notifications Exemption from Tax of Interest, Royalties, Etc., on Economic and Technological Development Loans
Notifications Exemption from Tax of Interest, Royalties, Etc., on Economic and Technological Development Loans
Notifications Exemption from Tax of Interest, Royalties, Etc., on Economic and Technological Development Loans
Notifications Exemption from Tax of Interest, Royalties, Etc., on Economic and Technological Development Loans
Notifications Exemption from Tax of Interest, Royalties, Etc., on Economic and Technological Development Loans