﻿<?xml version="1.0" encoding="utf-8"?><?xml-stylesheet type="text/xsl" href="/CMS/Content/rss2full.xsl"?><?xml-stylesheet type="text/css" href="/CMS/Content/rss.css"?><rss xmlns:a10="http://www.w3.org/2005/Atom" version="2.0"><channel><title>Income Tax Act Subsidiary Legislation</title><link>https://sso.agc.gov.sg/Act/ITA1947/Historical/19910117?DocDate=19910719&amp;ValidDate=19910117&amp;ViewType=Sl-Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL-Supp/S769-2024/Published?DocDate=20241003&amp;ProvIds=av-</link><title>Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act 1947 , the Minister for Finance makes the following Notification:</description><pubDate>Thu, 03 Oct 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S769-2024/Published?DocDate=20241003&amp;ProvIds=pr1-</link><title>Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification 2024 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification 2024 and is deemed to ...</description><pubDate>Thu, 03 Oct 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S769-2024/Published?DocDate=20241003&amp;ProvIds=pr2-</link><title>Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification 2024 - 2 Definitions</title><description>Definitions In this Notification — bank in Singapore means — a bank within the meaning of section 2(1) of the Banking Act (Cap. 19, 2008 Revised Edition); or a merchant bank approv...</description><pubDate>Thu, 03 Oct 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S769-2024/Published?DocDate=20241003&amp;ProvIds=pr3-</link><title>Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification 2024 - 3 Exemption</title><description>Exemption Subject to sub‑paragraphs (2) and (3), where a qualifying payment is made by a bank in Singapore to a bank outside Singapore, the qualifying payment is exempt from tax if...</description><pubDate>Thu, 03 Oct 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S769-2024/Published?DocDate=20241003&amp;ProvIds=</link><title>Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification...</description><pubDate>Thu, 03 Oct 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S769-2024?ValidDate=20241003&amp;ProvIds=pr3-</link><title>Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification 2024 - 3 Exemption</title><description>Exemption Subject to sub‑paragraphs (2), (3) and (4) , where a qualifying payment is made by a bank in Singapore to a bank outside Singapore, the qualifying payment is exempt from ...</description><pubDate>Thu, 03 Oct 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S769-2024?ValidDate=20241003&amp;ProvIds=</link><title>Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification...</description><pubDate>Thu, 03 Oct 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20240927&amp;ProvIds=pr10-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 10 Reporting obligation</title><description>Reporting obligation A reporting Singaporean financial institution must, in respect of 2021 and every following calendar year, prepare and provide to the Comptroller, or a person a...</description><pubDate>Fri, 27 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20240927&amp;ProvIds=pr12-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 12 Non‑reporting Singaporean financial institutions and exempt beneficial owners</title><description>Non‑reporting Singaporean financial institutions and exempt beneficial owners Sections I to IV of Annex II to the Agreement (which define non‑reporting Singaporean financial instit...</description><pubDate>Fri, 27 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20240927&amp;ProvIds=pr13-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 13 Accounts that are not U.S. reportable accounts</title><description>Accounts that are not U.S. reportable accounts Without limiting the generality of paragraph A of Section V of Annex II to the Agreement, the following are excluded from the definit...</description><pubDate>Fri, 27 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20240927&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020. It is not...</description><pubDate>Fri, 27 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S134-2015?ValidDate=20240927&amp;ProvIds=pr7-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2015 - 7 Meaning of "investment entity"</title><description>Meaning of investment entity In these Regulations, investment entity means — the holder of a capital markets services licence under the Securities and Futures Act 2001 to carry out...</description><pubDate>Fri, 27 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S134-2015?ValidDate=20240927&amp;ProvIds=pr10-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2015 - 10 Reporting obligation</title><description>Reporting obligation A reporting Singaporean financial institution must, in respect of 2014 and every following calendar year, prepare and provide to the Comptroller, or a person a...</description><pubDate>Fri, 27 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S134-2015?ValidDate=20240927&amp;ProvIds=pr12-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2015 - 12 Reporting obligation</title><description>Reporting obligation A reporting Singaporean financial institution must, in respect of each of the calendar years 2015 and 2016, prepare and provide to the Comptroller, or a person...</description><pubDate>Fri, 27 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S134-2015?ValidDate=20240927&amp;ProvIds=pr13-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2015 - 13 Non‑reporting Singaporean financial institutions and exempt beneficial owners</title><description>Non‑reporting Singaporean financial institutions and exempt beneficial owners Sections I to IV of Annex II to the Agreement (which define non‑reporting Singaporean financial instit...</description><pubDate>Fri, 27 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S134-2015?ValidDate=20240927&amp;ProvIds=pr14-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2015 - 14 Accounts that are not U.S. reportable accounts</title><description>Accounts that are not U.S. reportable accounts Without limiting the generality of paragraph A of Section V of Annex II to the Agreement, the following are excluded from the definit...</description><pubDate>Fri, 27 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S134-2015?ValidDate=20240927&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2015 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2015. It is not...</description><pubDate>Fri, 27 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20240920&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - 2 Declaration as international tax compliance agreement</title><description>Declaration as international tax compliance agreement The Multilateral Competent Authority Agreement on the Exchange of Country‑By‑Country Reports is declared as an international t...</description><pubDate>Fri, 20 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20240920&amp;ProvIds=Sc15-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Fifteenth  Schedule Country</title><description>Paragraph 2(o ) Country Papua New Guinea S 224/2024</description><pubDate>Fri, 20 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20240920&amp;ProvIds=Sc16-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Sixteenth  Schedule Country</title><description>Paragraph 2(p ) Country Ukraine S 731/2024</description><pubDate>Fri, 20 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20240920&amp;ProvIds=</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Ex...</description><pubDate>Fri, 20 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S8-2010?ValidDate=20240912&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Approved Companies Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3 Exemption from tax of income under section 13O of Act</title><description>Exemption from tax of income under section 13O of Act Subject to the conditions in paragraph (2) and regulation 4, there shall be exempt from tax the specified income derived by an...</description><pubDate>Thu, 12 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S8-2010?ValidDate=20240912&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Approved Companies Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13O(3) of the Act shall not apply to a relevant owner who is — an individual; a bona fide entity not resident in Sin...</description><pubDate>Thu, 12 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S8-2010?ValidDate=20240912&amp;ProvIds=pr8-</link><title>Income Tax (Exemption of Income of Approved Companies Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 8 (Deleted)</title><description>Deleted by S 707/2024 wef 12/09/2024</description><pubDate>Thu, 12 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S8-2010?ValidDate=20240912&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Approved Companies Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Approved Companies Arising from Funds Managed by Fund Manager in Singapo...</description><pubDate>Thu, 12 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012?ValidDate=20240912&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 7 Exemption from tax of qualifying amount paid by approved master fund or feeder fund referred to in section 13U of Act in relation to approved master-feeder fund structure</title><description>Exemption from tax of qualifying amount paid by approved master fund or feeder fund referred to in section 13U of Act in relation to approved master-feeder fund structure There is ...</description><pubDate>Thu, 12 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012?ValidDate=20240912&amp;ProvIds=pr7A-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 7A Exemption from tax of qualifying amount paid by approved master fund, etc., in section 13U of Act in relation to approved master-feeder fund-SPV structure</title><description>Exemption from tax of qualifying amount paid by approved master fund, etc., in section 13U of Act in relation to approved master-feeder fund-SPV structure There is exempt from tax,...</description><pubDate>Thu, 12 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012?ValidDate=20240912&amp;ProvIds=pr7B-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 7B Exemption from tax of qualifying amount paid by approved master fund, etc., in section 13U of Act in relation to approved master fund-SPV structure</title><description>Exemption from tax of qualifying amount paid by approved master fund, etc., in section 13U of Act in relation to approved master fund-SPV structure There is exempt from tax, in rel...</description><pubDate>Thu, 12 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012?ValidDate=20240912&amp;ProvIds=pr10-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 10 Exemptions not applicable if loan, etc., is for non-investment activities, or payment is for tax avoidance</title><description>Exemptions not applicable if loan, etc., is for non-investment activities, or payment is for tax avoidance The exemption under paragraph 3, 4, 5, 6, 7, 7A, 7B, 8 or 9 only applies ...</description><pubDate>Thu, 12 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012?ValidDate=20240912&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) No...</description><pubDate>Thu, 12 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S662-2024/Published?DocDate=20240821&amp;ProvIds=av-</link><title>Income Tax (Odfjell Asia II Pte Ltd — Section 13(4) Exemption) Notification 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act 1947 , the Minister for Finance makes the following Notification:</description><pubDate>Wed, 21 Aug 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S662-2024/Published?DocDate=20240821&amp;ProvIds=pr1-</link><title>Income Tax (Odfjell Asia II Pte Ltd — Section 13(4) Exemption) Notification 2024 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Odfjell Asia II Pte Ltd — Section 13(4) Exemption) Notification 2024 and is deemed to have come into operation on .</description><pubDate>Wed, 21 Aug 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S662-2024/Published?DocDate=20240821&amp;ProvIds=pr2-</link><title>Income Tax (Odfjell Asia II Pte Ltd — Section 13(4) Exemption) Notification 2024 - 2 Exemption</title><description>Exemption The interest payable by Odfjell Asia II Pte Ltd — to the lenders mentioned in the first column of the following table; in respect of the respective loan amounts mentioned...</description><pubDate>Wed, 21 Aug 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S662-2024/Published?DocDate=20240821&amp;ProvIds=</link><title>Income Tax (Odfjell Asia II Pte Ltd — Section 13(4) Exemption) Notification 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Odfjell Asia II Pte Ltd — Section 13(4) Exemption) Notification 2024. It is not part of the no...</description><pubDate>Wed, 21 Aug 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20240801?ValidDate=20240801&amp;ProvIds=pr7-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 7 Meaning of "investment entity"</title><description>Meaning of investment entity In these Regulations, investment entity means — the holder of a capital markets services licence under the Securities and Futures Act 2001 to carry out...</description><pubDate>Thu, 01 Aug 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20240801&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020. It is not...</description><pubDate>Thu, 01 Aug 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S536-2024/Published?DocDate=20240626&amp;ProvIds=av-</link><title>Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Wed, 26 Jun 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S536-2024/Published?DocDate=20240626&amp;ProvIds=pr1-</link><title>Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024 - 1 Citation</title><description>Citation This Order is the Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024 .</description><pubDate>Wed, 26 Jun 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S536-2024/Published?DocDate=20240626&amp;ProvIds=pr2-</link><title>Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024 - 2 Exemption</title><description>Exemption Dividend income received in Singapore by Hong Realty (Private) Limited (a company incorporated in Singapore) in the basis periods for the years of assessment 2017 to 2021...</description><pubDate>Wed, 26 Jun 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S536-2024/Published?DocDate=20240626&amp;ProvIds=</link><title>Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024. It is not part of the or...</description><pubDate>Wed, 26 Jun 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S536-2024?ValidDate=20240626&amp;ProvIds=av-</link><title>Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Wed, 26 Jun 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S536-2024?ValidDate=20240626&amp;ProvIds=pr1-</link><title>Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024 - 1 Citation</title><description>Citation This Order is the Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024 .</description><pubDate>Wed, 26 Jun 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S536-2024?ValidDate=20240626&amp;ProvIds=pr2-</link><title>Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024 - 2 Exemption</title><description>Exemption Dividend income received in Singapore by Hong Realty (Private) Limited (a company incorporated in Singapore) in the basis periods for the years of assessment 2017 to 2021...</description><pubDate>Wed, 26 Jun 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S536-2024?ValidDate=20240626&amp;ProvIds=</link><title>Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024. It is not part of the or...</description><pubDate>Wed, 26 Jun 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S537-2024/Published?DocDate=20240626&amp;ProvIds=av-</link><title>Income Tax (Hong Leong Investment Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Wed, 26 Jun 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S537-2024/Published?DocDate=20240626&amp;ProvIds=pr1-</link><title>Income Tax (Hong Leong Investment Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 - 1 Citation</title><description>Citation This Order is the Income Tax (Hong Leong Investment Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 .</description><pubDate>Wed, 26 Jun 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S537-2024/Published?DocDate=20240626&amp;ProvIds=pr2-</link><title>Income Tax (Hong Leong Investment Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 - 2 Exemption</title><description>Exemption Dividend income received in Singapore by Hong Leong Investment Holdings Pte. Ltd. (a company incorporated in Singapore) in the basis periods for the years of assessment 2...</description><pubDate>Wed, 26 Jun 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S537-2024/Published?DocDate=20240626&amp;ProvIds=</link><title>Income Tax (Hong Leong Investment Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Hong Leong Investment Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024. It is not par...</description><pubDate>Wed, 26 Jun 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S537-2024?ValidDate=20240626&amp;ProvIds=av-</link><title>Income Tax (Hong Leong Investment Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Wed, 26 Jun 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S537-2024?ValidDate=20240626&amp;ProvIds=pr1-</link><title>Income Tax (Hong Leong Investment Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 - 1 Citation</title><description>Citation This Order is the Income Tax (Hong Leong Investment Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 .</description><pubDate>Wed, 26 Jun 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S537-2024?ValidDate=20240626&amp;ProvIds=pr2-</link><title>Income Tax (Hong Leong Investment Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 - 2 Exemption</title><description>Exemption Dividend income received in Singapore by Hong Leong Investment Holdings Pte. Ltd. (a company incorporated in Singapore) in the basis periods for the years of assessment 2...</description><pubDate>Wed, 26 Jun 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S537-2024?ValidDate=20240626&amp;ProvIds=</link><title>Income Tax (Hong Leong Investment Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Hong Leong Investment Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024. It is not par...</description><pubDate>Wed, 26 Jun 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S93-2018?ValidDate=20240610&amp;ProvIds=pr3-</link><title>Income Tax (Transfer Pricing Documentation) Rules 2018 - 3 Form and content of transfer pricing documentation</title><description>Form and content of transfer pricing documentation The transfer pricing documentation required to be prepared under section 34F(3) of the Act for each transaction undertaken by an ...</description><pubDate>Mon, 10 Jun 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S93-2018?ValidDate=20240610&amp;ProvIds=pr4-</link><title>Income Tax (Transfer Pricing Documentation) Rules 2018 - 4 Exemptions</title><description>Exemptions Transfer pricing documentation need not be prepared for a transaction undertaken by an applicable entity with its related party in a basis period in any of the following...</description><pubDate>Mon, 10 Jun 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S93-2018?ValidDate=20240610&amp;ProvIds=Sc2-</link><title>Income Tax (Transfer Pricing Documentation) Rules 2018 - Second Schedule Information in transfer pricing documentation</title><description>Rule 3(1)(a ) Information in transfer pricing documentation Description of information of group An overview of the businesses of the applicable entity’s group that are relevant to ...</description><pubDate>Mon, 10 Jun 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S93-2018?ValidDate=20240610&amp;ProvIds=xv-</link><title>Income Tax (Transfer Pricing Documentation) Rules 2018 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Transfer Pricing Documentation) Rules 2018. It is not part of the rules. G.N. No. S 93/2018 Inc...</description><pubDate>Mon, 10 Jun 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S397-2024/Published?DocDate=20240509&amp;ProvIds=av-</link><title>Income Tax (Jurong Engineering Limited — Section 13(12) Exemption) Order 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Thu, 09 May 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S397-2024/Published?DocDate=20240509&amp;ProvIds=pr1-</link><title>Income Tax (Jurong Engineering Limited — Section 13(12) Exemption) Order 2024 - 1 Citation</title><description>Citation This Order is the Income Tax (Jurong Engineering Limited — Section 13(12) Exemption) Order 2024 .</description><pubDate>Thu, 09 May 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S397-2024/Published?DocDate=20240509&amp;ProvIds=pr2-</link><title>Income Tax (Jurong Engineering Limited — Section 13(12) Exemption) Order 2024 - 2 Exemption</title><description>Exemption Dividend income received in Singapore by Jurong Engineering Limited (a company incorporated in Singapore) during the period from to (both dates inclusive) from Konsultasi...</description><pubDate>Thu, 09 May 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S397-2024/Published?DocDate=20240509&amp;ProvIds=</link><title>Income Tax (Jurong Engineering Limited — Section 13(12) Exemption) Order 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Jurong Engineering Limited — Section 13(12) Exemption) Order 2024. It is not part of the order...</description><pubDate>Thu, 09 May 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S397-2024?ValidDate=20240509&amp;ProvIds=av-</link><title>Income Tax (Jurong Engineering Limited — Section 13(12) Exemption) Order 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Thu, 09 May 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S397-2024?ValidDate=20240509&amp;ProvIds=pr1-</link><title>Income Tax (Jurong Engineering Limited — Section 13(12) Exemption) Order 2024 - 1 Citation</title><description>Citation This Order is the Income Tax (Jurong Engineering Limited — Section 13(12) Exemption) Order 2024 .</description><pubDate>Thu, 09 May 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S397-2024?ValidDate=20240509&amp;ProvIds=pr2-</link><title>Income Tax (Jurong Engineering Limited — Section 13(12) Exemption) Order 2024 - 2 Exemption</title><description>Exemption Dividend income received in Singapore by Jurong Engineering Limited (a company incorporated in Singapore) during the period from to (both dates inclusive) from Konsultasi...</description><pubDate>Thu, 09 May 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S397-2024?ValidDate=20240509&amp;ProvIds=</link><title>Income Tax (Jurong Engineering Limited — Section 13(12) Exemption) Order 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Jurong Engineering Limited — Section 13(12) Exemption) Order 2024. It is not part of the order...</description><pubDate>Thu, 09 May 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S389-2024/Published?DocDate=20240506&amp;ProvIds=av-</link><title>Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) (No. 2) Order 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Mon, 06 May 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S389-2024/Published?DocDate=20240506&amp;ProvIds=pr1-</link><title>Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) (No. 2) Order 2024 - 1 Citation</title><description>Citation This Order is the Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) (No. 2) Order 2024 .</description><pubDate>Mon, 06 May 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S389-2024/Published?DocDate=20240506&amp;ProvIds=pr2-</link><title>Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) (No. 2) Order 2024 - 2 Exemption</title><description>Exemption Interest income described in sub‑paragraph (2), that is received in Singapore by Sasseur Bishan HK Limited (a company incorporated in Hong Kong Special Administrative Reg...</description><pubDate>Mon, 06 May 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S389-2024/Published?DocDate=20240506&amp;ProvIds=</link><title>Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) (No. 2) Order 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) (No. 2) Order 2024. It is not part of th...</description><pubDate>Mon, 06 May 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S389-2024?ValidDate=20240506&amp;ProvIds=av-</link><title>Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) (No. 2) Order 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Mon, 06 May 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S389-2024?ValidDate=20240506&amp;ProvIds=pr1-</link><title>Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) (No. 2) Order 2024 - 1 Citation</title><description>Citation This Order is the Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) (No. 2) Order 2024 .</description><pubDate>Mon, 06 May 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S389-2024?ValidDate=20240506&amp;ProvIds=pr2-</link><title>Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) (No. 2) Order 2024 - 2 Exemption</title><description>Exemption Interest income described in sub‑paragraph (2), that is received in Singapore by Sasseur Bishan HK Limited (a company incorporated in Hong Kong Special Administrative Reg...</description><pubDate>Mon, 06 May 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S389-2024?ValidDate=20240506&amp;ProvIds=</link><title>Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) (No. 2) Order 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) (No. 2) Order 2024. It is not part of th...</description><pubDate>Mon, 06 May 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S357-2024/Published?DocDate=20240429&amp;ProvIds=av-</link><title>Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S357-2024/Published?DocDate=20240429&amp;ProvIds=pr1-</link><title>Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 - 1 Citation</title><description>Citation This Order is the Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 .</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S357-2024/Published?DocDate=20240429&amp;ProvIds=pr2-</link><title>Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 - 2 Exemption for FLCT UK 1 Pte. Ltd.</title><description>Exemption for FLCT UK 1 Pte. Ltd. Dividend income received in Singapore by FLCT UK 1 Pte. Ltd. (a company incorporated in Singapore) from Connexion Property Co Limited (a company i...</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S357-2024/Published?DocDate=20240429&amp;ProvIds=pr3-</link><title>Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 - 3 Exemption for FLCT UK 2 Pte. Ltd.</title><description>Exemption for FLCT UK 2 Pte. Ltd. Dividend income received in Singapore by FLCT UK 2 Pte. Ltd. (a company incorporated in Singapore) from BVP Property Co Limited (a company incorpo...</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S357-2024/Published?DocDate=20240429&amp;ProvIds=pr4-</link><title>Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 - 4 Exemption for FLCT UK 3 Pte. Ltd.</title><description>Exemption for FLCT UK 3 Pte. Ltd. Dividend income and interest income received in Singapore by FLCT UK 3 Pte. Ltd. (a company incorporated in Singapore) from Worcester Property Co ...</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S357-2024/Published?DocDate=20240429&amp;ProvIds=pr5-</link><title>Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 - 5 Exemption for FLCT UK 4 Pte. Ltd.</title><description>Exemption for FLCT UK 4 Pte. Ltd. Dividend income received in Singapore by FLCT UK 4 Pte. Ltd. (a company incorporated in Singapore) from FLCT Ellesmere Port Property Co Limited (a...</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S357-2024/Published?DocDate=20240429&amp;ProvIds=pr6-</link><title>Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 - 6 Exemption for FLT Europe Pte. Ltd.</title><description>Exemption for FLT Europe Pte. Ltd. Dividend income received in Singapore by FLT Europe Pte. Ltd. (a company incorporated in Singapore) from FLT Europe B.V. (a company incorporated ...</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S357-2024/Published?DocDate=20240429&amp;ProvIds=pr7-</link><title>Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 - 7 Exemption for FLCT UK Pte. Ltd.</title><description>Exemption for FLCT UK Pte. Ltd. Interest income received in Singapore by FLCT UK Pte. Ltd. (a company incorporated in Singapore) from Maxis Business Park Limited (a company incorpo...</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S357-2024/Published?DocDate=20240429&amp;ProvIds=pr8-</link><title>Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 - 8 Exemption for Frasers Commercial (UK) Sub. 1 Pte Ltd</title><description>Exemption for Frasers Commercial (UK) Sub. 1 Pte Ltd Interest income received in Singapore by Frasers Commercial (UK) Sub. 1 Pte Ltd (a company incorporated in Singapore) from Farn...</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S357-2024/Published?DocDate=20240429&amp;ProvIds=pr9-</link><title>Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 - 9 Exemption for trustee of Frasers Commercial Trust</title><description>Exemption for trustee of Frasers Commercial Trust Interest income received in Singapore by British &amp; Malayan Trustees Limited (a company incorporated in Singapore) in its capacity ...</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S357-2024/Published?DocDate=20240429&amp;ProvIds=</link><title>Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024. It is not part of the order....</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S357-2024?ValidDate=20240429&amp;ProvIds=av-</link><title>Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S357-2024?ValidDate=20240429&amp;ProvIds=pr1-</link><title>Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 - 1 Citation</title><description>Citation This Order is the Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 .</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S357-2024?ValidDate=20240429&amp;ProvIds=pr2-</link><title>Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 - 2 Exemption for FLCT UK 1 Pte. Ltd.</title><description>Exemption for FLCT UK 1 Pte. Ltd. Dividend income received in Singapore by FLCT UK 1 Pte. Ltd. (a company incorporated in Singapore) from Connexion Property Co Limited (a company i...</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S357-2024?ValidDate=20240429&amp;ProvIds=pr3-</link><title>Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 - 3 Exemption for FLCT UK 2 Pte. Ltd.</title><description>Exemption for FLCT UK 2 Pte. Ltd. Dividend income received in Singapore by FLCT UK 2 Pte. Ltd. (a company incorporated in Singapore) from BVP Property Co Limited (a company incorpo...</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S357-2024?ValidDate=20240429&amp;ProvIds=pr4-</link><title>Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 - 4 Exemption for FLCT UK 3 Pte. Ltd.</title><description>Exemption for FLCT UK 3 Pte. Ltd. Dividend income and interest income received in Singapore by FLCT UK 3 Pte. Ltd. (a company incorporated in Singapore) from Worcester Property Co ...</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S357-2024?ValidDate=20240429&amp;ProvIds=pr5-</link><title>Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 - 5 Exemption for FLCT UK 4 Pte. Ltd.</title><description>Exemption for FLCT UK 4 Pte. Ltd. Dividend income received in Singapore by FLCT UK 4 Pte. Ltd. (a company incorporated in Singapore) from FLCT Ellesmere Port Property Co Limited (a...</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S357-2024?ValidDate=20240429&amp;ProvIds=pr6-</link><title>Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 - 6 Exemption for FLT Europe Pte. Ltd.</title><description>Exemption for FLT Europe Pte. Ltd. Dividend income received in Singapore by FLT Europe Pte. Ltd. (a company incorporated in Singapore) from FLT Europe B.V. (a company incorporated ...</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S357-2024?ValidDate=20240429&amp;ProvIds=pr7-</link><title>Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 - 7 Exemption for FLCT UK Pte. Ltd.</title><description>Exemption for FLCT UK Pte. Ltd. Interest income received in Singapore by FLCT UK Pte. Ltd. (a company incorporated in Singapore) from Maxis Business Park Limited (a company incorpo...</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S357-2024?ValidDate=20240429&amp;ProvIds=pr8-</link><title>Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 - 8 Exemption for Frasers Commercial (UK) Sub. 1 Pte Ltd</title><description>Exemption for Frasers Commercial (UK) Sub. 1 Pte Ltd Interest income received in Singapore by Frasers Commercial (UK) Sub. 1 Pte Ltd (a company incorporated in Singapore) from Farn...</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S357-2024?ValidDate=20240429&amp;ProvIds=pr9-</link><title>Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 - 9 Exemption for trustee of Frasers Commercial Trust</title><description>Exemption for trustee of Frasers Commercial Trust Interest income received in Singapore by British &amp; Malayan Trustees Limited (a company incorporated in Singapore) in its capacity ...</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S357-2024?ValidDate=20240429&amp;ProvIds=</link><title>Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (FLCT UK 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2024. It is not part of the order....</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S356-2024/Published?DocDate=20240429&amp;ProvIds=av-</link><title>Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) (No. 2) Order 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S356-2024/Published?DocDate=20240429&amp;ProvIds=pr1-</link><title>Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) (No. 2) Order 2024 - 1 Citation</title><description>Citation This Order is the Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) (No. 2) Order 2024 .</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S356-2024/Published?DocDate=20240429&amp;ProvIds=pr2-</link><title>Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) (No. 2) Order 2024 - 2 Exemption</title><description>Exemption Interest income received in Singapore by Cromwell SG SPV 2 Pte. Ltd. (a company incorporated in Singapore) on or after from Cromwell EREIT Lux 2 S.à.r.l. (a company incor...</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S356-2024/Published?DocDate=20240429&amp;ProvIds=</link><title>Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) (No. 2) Order 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) (No. 2) Order 2024....</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S356-2024?ValidDate=20240429&amp;ProvIds=av-</link><title>Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) (No. 2) Order 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S356-2024?ValidDate=20240429&amp;ProvIds=pr1-</link><title>Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) (No. 2) Order 2024 - 1 Citation</title><description>Citation This Order is the Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) (No. 2) Order 2024 .</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S356-2024?ValidDate=20240429&amp;ProvIds=pr2-</link><title>Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) (No. 2) Order 2024 - 2 Exemption</title><description>Exemption Interest income received in Singapore by Cromwell SG SPV 2 Pte. Ltd. (a company incorporated in Singapore) on or after from Cromwell EREIT Lux 2 S.à.r.l. (a company incor...</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S356-2024?ValidDate=20240429&amp;ProvIds=</link><title>Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) (No. 2) Order 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) (No. 2) Order 2024....</description><pubDate>Mon, 29 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S354-2024/Published?DocDate=20240426&amp;ProvIds=av-</link><title>Income Tax (Eligible Courses in Section 14ZG(5)) Rules 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act 1947 , the Minister for Finance makes the following Rules:</description><pubDate>Fri, 26 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S354-2024/Published?DocDate=20240426&amp;ProvIds=pr1-</link><title>Income Tax (Eligible Courses in Section 14ZG(5)) Rules 2024 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Eligible Courses in Section 14ZG(5)) Rules 2024 and come into operation on .</description><pubDate>Fri, 26 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S354-2024/Published?DocDate=20240426&amp;ProvIds=pr2-</link><title>Income Tax (Eligible Courses in Section 14ZG(5)) Rules 2024 - 2 Website specifying eligible courses</title><description>Website specifying eligible courses For the purposes of paragraph (b ) of the definition of eligible course in section 14ZG(5) of the Act, the eligible courses are specified on the...</description><pubDate>Fri, 26 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S354-2024/Published?DocDate=20240426&amp;ProvIds=</link><title>Income Tax (Eligible Courses in Section 14ZG(5)) Rules 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Eligible Courses in Section 14ZG(5)) Rules 2024. It is not part of the rules. G.N. No. S 354/2...</description><pubDate>Fri, 26 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S354-2024?ValidDate=20240426&amp;ProvIds=av-</link><title>Income Tax (Eligible Courses in Section 14ZG(5)) Rules 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act 1947 , the Minister for Finance makes the following Rules:</description><pubDate>Fri, 26 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S354-2024?ValidDate=20240426&amp;ProvIds=pr1-</link><title>Income Tax (Eligible Courses in Section 14ZG(5)) Rules 2024 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Eligible Courses in Section 14ZG(5)) Rules 2024 and come into operation on .</description><pubDate>Fri, 26 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S354-2024?ValidDate=20240426&amp;ProvIds=pr2-</link><title>Income Tax (Eligible Courses in Section 14ZG(5)) Rules 2024 - 2 Website specifying eligible courses</title><description>Website specifying eligible courses For the purposes of paragraph (b ) of the definition of eligible course in section 14ZG(5) of the Act, the eligible courses are specified on the...</description><pubDate>Fri, 26 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S354-2024?ValidDate=20240426&amp;ProvIds=</link><title>Income Tax (Eligible Courses in Section 14ZG(5)) Rules 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Eligible Courses in Section 14ZG(5)) Rules 2024. It is not part of the rules. G.N. No. S 354/2...</description><pubDate>Fri, 26 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2012?ValidDate=20240415&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2012 - 2 Definitions</title><description>Definitions In this Notification — bank means a bank that holds a bank licence under section 7 or 79 of the Banking Act 1970; finance company means a finance company licensed under...</description><pubDate>Mon, 15 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2012?ValidDate=20240415&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2012 - 3 Exemption</title><description>Exemption Subject to sub-paragraphs (3) and (4) , a qualifying payment which is made to a person referred to in sub-paragraph (6) by — a bank; S 330/2024 wef 15/04/2024 Deleted by ...</description><pubDate>Mon, 15 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2012?ValidDate=20240415&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notificati...</description><pubDate>Mon, 15 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S5-2013?ValidDate=20240415&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2013 - 3 Exemption</title><description>Exemption There shall be exempt from tax any payment made by a financial institution to a person who is not resident in Singapore and who does not have a permanent establishment in...</description><pubDate>Mon, 15 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S5-2013?ValidDate=20240415&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2013 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notificati...</description><pubDate>Mon, 15 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S411-2000?ValidDate=20240415&amp;ProvIds=pr3-XX-pr3-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2000 - 3 Exemption</title><description>Exemption This paragraph applies to any payment — made by a financial institution to a person who is not resident in Singapore; that is not derived through any operation carried on...</description><pubDate>Mon, 15 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S411-2000?ValidDate=20240415&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2000 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notificati...</description><pubDate>Mon, 15 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S230-2009?ValidDate=20240415&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2009 - 3 Exemption</title><description>Exemption There shall be exempt from tax any payment made by a company for the time being approved as an approved securitisation company to a person who is neither resident in Sing...</description><pubDate>Mon, 15 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S230-2009?ValidDate=20240415&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2009 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notificati...</description><pubDate>Mon, 15 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S500-2003?ValidDate=20240415&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2003 - 3 Exemption</title><description>Exemption Deleted by S 333/2024 Subject to sub-paragraphs (3), (4) and (5) any specified payment — made by an institution specified in Part II of the Schedule to a person who is no...</description><pubDate>Mon, 15 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S500-2003?ValidDate=20240415&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2003 - 4 (Deleted)</title><description>Deleted by S 333/2024</description><pubDate>Mon, 15 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S500-2003?ValidDate=20240415&amp;ProvIds=Sc-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2003 - Schedule</title><description>Paragraph 3 Specified institutions for PARAGRAPH 3 (2) The Monetary Authority of Singapore. Any bank that holds a licence under section 7 or 79 of the Banking Act 1970. S 478/2021 ...</description><pubDate>Mon, 15 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S500-2003?ValidDate=20240415&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notificati...</description><pubDate>Mon, 15 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG22?ValidDate=20240412&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Approved Venture Company) Regulations - 2 Exemption</title><description>Exemption Subject to these Regulations and section 13G of the Act, the specified income of an approved venture company derived by it from any approved investment shall be exempt fr...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG22?ValidDate=20240412&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Approved Venture Company) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Approved Venture Company) Regulations . It is not part of these Regulati...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S317-2024/Published?DocDate=20240412&amp;ProvIds=av-</link><title>Income Tax (Assignment of Functions under Section 3A — Singapore Tourism Board) Notification 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 3A of the Income Tax Act 1947 , the Minister for Finance, after consultation with the Minister for Trade and Industry, makes the foll...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S317-2024/Published?DocDate=20240412&amp;ProvIds=pr1-</link><title>Income Tax (Assignment of Functions under Section 3A — Singapore Tourism Board) Notification 2024 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Assignment of Functions under Section 3A — Singapore Tourism Board) Notification 2024 and comes into operation on .</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S317-2024/Published?DocDate=20240412&amp;ProvIds=pr2-</link><title>Income Tax (Assignment of Functions under Section 3A — Singapore Tourism Board) Notification 2024 - 2 Assignment of functions</title><description>Assignment of functions The Minister assigns to the Singapore Tourism Board the following powers of the Minister under the Act: the power to approve a firm or company for the purpo...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S317-2024/Published?DocDate=20240412&amp;ProvIds=</link><title>Income Tax (Assignment of Functions under Section 3A — Singapore Tourism Board) Notification 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Assignment of Functions under Section 3A — Singapore Tourism Board) Notification 2024. It is n...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S317-2024?ValidDate=20240412&amp;ProvIds=av-</link><title>Income Tax (Assignment of Functions under Section 3A — Singapore Tourism Board) Notification 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 3A of the Income Tax Act 1947 , the Minister for Finance, after consultation with the Minister for Trade and Industry, makes the foll...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S317-2024?ValidDate=20240412&amp;ProvIds=pr1-</link><title>Income Tax (Assignment of Functions under Section 3A — Singapore Tourism Board) Notification 2024 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Assignment of Functions under Section 3A — Singapore Tourism Board) Notification 2024 and comes into operation on .</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S317-2024?ValidDate=20240412&amp;ProvIds=pr2-</link><title>Income Tax (Assignment of Functions under Section 3A — Singapore Tourism Board) Notification 2024 - 2 Assignment of functions</title><description>Assignment of functions The Minister assigns to the Singapore Tourism Board the following powers of the Minister under the Act: the power to approve a firm or company for the purpo...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S317-2024?ValidDate=20240412&amp;ProvIds=</link><title>Income Tax (Assignment of Functions under Section 3A — Singapore Tourism Board) Notification 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Assignment of Functions under Section 3A — Singapore Tourism Board) Notification 2024. It is n...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S313-2024/Published?DocDate=20240412&amp;ProvIds=av-</link><title>Income Tax (Assignment of Functions under Section 3A — Building and Construction Authority) Notification 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 3A of the Income Tax Act 1947 , the Minister for Finance, after consultation with the Minister for National Development, makes the fo...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S313-2024/Published?DocDate=20240412&amp;ProvIds=pr1-</link><title>Income Tax (Assignment of Functions under Section 3A — Building and Construction Authority) Notification 2024 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Assignment of Functions under Section 3A — Building and Construction Authority) Notification 2024 and comes into oper...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S313-2024/Published?DocDate=20240412&amp;ProvIds=pr2-</link><title>Income Tax (Assignment of Functions under Section 3A — Building and Construction Authority) Notification 2024 - 2 Assignment of functions</title><description>Assignment of functions The Minister assigns to the Building and Construction Authority the following powers of the Minister under the Act: the power to vary a condition, mentioned...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S313-2024/Published?DocDate=20240412&amp;ProvIds=</link><title>Income Tax (Assignment of Functions under Section 3A — Building and Construction Authority) Notification 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Assignment of Functions under Section 3A — Building and Construction Authority) Notification 2...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S313-2024?ValidDate=20240412&amp;ProvIds=av-</link><title>Income Tax (Assignment of Functions under Section 3A — Building and Construction Authority) Notification 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 3A of the Income Tax Act 1947 , the Minister for Finance, after consultation with the Minister for National Development, makes the fo...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S313-2024?ValidDate=20240412&amp;ProvIds=pr1-</link><title>Income Tax (Assignment of Functions under Section 3A — Building and Construction Authority) Notification 2024 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Assignment of Functions under Section 3A — Building and Construction Authority) Notification 2024 and comes into oper...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S313-2024?ValidDate=20240412&amp;ProvIds=pr2-</link><title>Income Tax (Assignment of Functions under Section 3A — Building and Construction Authority) Notification 2024 - 2 Assignment of functions</title><description>Assignment of functions The Minister assigns to the Building and Construction Authority the following powers of the Minister under the Act: the power to vary a condition, mentioned...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S313-2024?ValidDate=20240412&amp;ProvIds=</link><title>Income Tax (Assignment of Functions under Section 3A — Building and Construction Authority) Notification 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Assignment of Functions under Section 3A — Building and Construction Authority) Notification 2...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S315-2024/Published?DocDate=20240412&amp;ProvIds=av-</link><title>Income Tax (Assignment of Functions under Section 3A — Enterprise Singapore Board) Notification 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 3A of the Income Tax Act 1947 , the Minister for Finance, after consultation with the Minister for Trade and Industry, makes the foll...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S315-2024/Published?DocDate=20240412&amp;ProvIds=pr1-</link><title>Income Tax (Assignment of Functions under Section 3A — Enterprise Singapore Board) Notification 2024 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Assignment of Functions under Section 3A — Enterprise Singapore Board) Notification 2024 and comes into operation on ...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S315-2024/Published?DocDate=20240412&amp;ProvIds=pr2-</link><title>Income Tax (Assignment of Functions under Section 3A — Enterprise Singapore Board) Notification 2024 - 2 Assignment of functions</title><description>Assignment of functions The Minister assigns to the Enterprise Singapore Board — the powers of the Minister under the Act specified in sub‑paragraph (2); and the powers of the Mini...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S315-2024/Published?DocDate=20240412&amp;ProvIds=</link><title>Income Tax (Assignment of Functions under Section 3A — Enterprise Singapore Board) Notification 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Assignment of Functions under Section 3A — Enterprise Singapore Board) Notification 2024. It i...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S315-2024?ValidDate=20240412&amp;ProvIds=av-</link><title>Income Tax (Assignment of Functions under Section 3A — Enterprise Singapore Board) Notification 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 3A of the Income Tax Act 1947 , the Minister for Finance, after consultation with the Minister for Trade and Industry, makes the foll...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S315-2024?ValidDate=20240412&amp;ProvIds=pr1-</link><title>Income Tax (Assignment of Functions under Section 3A — Enterprise Singapore Board) Notification 2024 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Assignment of Functions under Section 3A — Enterprise Singapore Board) Notification 2024 and comes into operation on ...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S315-2024?ValidDate=20240412&amp;ProvIds=pr2-</link><title>Income Tax (Assignment of Functions under Section 3A — Enterprise Singapore Board) Notification 2024 - 2 Assignment of functions</title><description>Assignment of functions The Minister assigns to the Enterprise Singapore Board — the powers of the Minister under the Act specified in sub‑paragraph (2); and the powers of the Mini...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S315-2024?ValidDate=20240412&amp;ProvIds=</link><title>Income Tax (Assignment of Functions under Section 3A — Enterprise Singapore Board) Notification 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Assignment of Functions under Section 3A — Enterprise Singapore Board) Notification 2024. It i...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S316-2024/Published?DocDate=20240412&amp;ProvIds=av-</link><title>Income Tax (Assignment of Functions under Section 3A — Maritime and Port Authority of Singapore) Notification 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 3A of the Income Tax Act 1947 , the Minister for Finance, after consultation with the Minister for Transport, makes the following Not...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S316-2024/Published?DocDate=20240412&amp;ProvIds=pr1-</link><title>Income Tax (Assignment of Functions under Section 3A — Maritime and Port Authority of Singapore) Notification 2024 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Assignment of Functions under Section 3A — Maritime and Port Authority of Singapore) Notification 2024 and comes into...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S316-2024/Published?DocDate=20240412&amp;ProvIds=pr2-</link><title>Income Tax (Assignment of Functions under Section 3A — Maritime and Port Authority of Singapore) Notification 2024 - 2 Assignment of functions</title><description>Assignment of functions The Minister assigns to the Maritime and Port Authority of Singapore — the powers of the Minister under the Act specified in sub‑paragraph (2); and the powe...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S316-2024/Published?DocDate=20240412&amp;ProvIds=</link><title>Income Tax (Assignment of Functions under Section 3A — Maritime and Port Authority of Singapore) Notification 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Assignment of Functions under Section 3A — Maritime and Port Authority of Singapore) Notificat...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S316-2024?ValidDate=20240412&amp;ProvIds=av-</link><title>Income Tax (Assignment of Functions under Section 3A — Maritime and Port Authority of Singapore) Notification 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 3A of the Income Tax Act 1947 , the Minister for Finance, after consultation with the Minister for Transport, makes the following Not...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S316-2024?ValidDate=20240412&amp;ProvIds=pr1-</link><title>Income Tax (Assignment of Functions under Section 3A — Maritime and Port Authority of Singapore) Notification 2024 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Assignment of Functions under Section 3A — Maritime and Port Authority of Singapore) Notification 2024 and comes into...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S316-2024?ValidDate=20240412&amp;ProvIds=pr2-</link><title>Income Tax (Assignment of Functions under Section 3A — Maritime and Port Authority of Singapore) Notification 2024 - 2 Assignment of functions</title><description>Assignment of functions The Minister assigns to the Maritime and Port Authority of Singapore — the powers of the Minister under the Act specified in sub‑paragraph (2); and the powe...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S316-2024?ValidDate=20240412&amp;ProvIds=</link><title>Income Tax (Assignment of Functions under Section 3A — Maritime and Port Authority of Singapore) Notification 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Assignment of Functions under Section 3A — Maritime and Port Authority of Singapore) Notificat...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S314-2024/Published?DocDate=20240412&amp;ProvIds=av-</link><title>Income Tax (Assignment of Functions under Section 3A — Economic Development Board) Notification 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 3A of the Income Tax Act 1947 , the Minister for Finance, after consultation with the Minister for Trade and Industry, makes the foll...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S314-2024/Published?DocDate=20240412&amp;ProvIds=pr1-</link><title>Income Tax (Assignment of Functions under Section 3A — Economic Development Board) Notification 2024 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Assignment of Functions under Section 3A — Economic Development Board) Notification 2024 and comes into operation on ...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S314-2024/Published?DocDate=20240412&amp;ProvIds=pr2-</link><title>Income Tax (Assignment of Functions under Section 3A — Economic Development Board) Notification 2024 - 2 Assignment of functions</title><description>Assignment of functions The Minister assigns to the Economic Development Board — the powers of the Minister under the Act specified in sub‑paragraph (2); and the powers of the Mini...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S314-2024/Published?DocDate=20240412&amp;ProvIds=</link><title>Income Tax (Assignment of Functions under Section 3A — Economic Development Board) Notification 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Assignment of Functions under Section 3A — Economic Development Board) Notification 2024. It i...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S314-2024?ValidDate=20240412&amp;ProvIds=av-</link><title>Income Tax (Assignment of Functions under Section 3A — Economic Development Board) Notification 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 3A of the Income Tax Act 1947 , the Minister for Finance, after consultation with the Minister for Trade and Industry, makes the foll...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S314-2024?ValidDate=20240412&amp;ProvIds=pr1-</link><title>Income Tax (Assignment of Functions under Section 3A — Economic Development Board) Notification 2024 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Assignment of Functions under Section 3A — Economic Development Board) Notification 2024 and comes into operation on ...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S314-2024?ValidDate=20240412&amp;ProvIds=pr2-</link><title>Income Tax (Assignment of Functions under Section 3A — Economic Development Board) Notification 2024 - 2 Assignment of functions</title><description>Assignment of functions The Minister assigns to the Economic Development Board — the powers of the Minister under the Act specified in sub‑paragraph (2); and the powers of the Mini...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S314-2024?ValidDate=20240412&amp;ProvIds=</link><title>Income Tax (Assignment of Functions under Section 3A — Economic Development Board) Notification 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Assignment of Functions under Section 3A — Economic Development Board) Notification 2024. It i...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S875-2021?ValidDate=20240412&amp;ProvIds=av-</link><title>Income Tax (Related Party of Approved Container Investment Enterprise under Section 43P) Rules 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act , the Minister for Finance makes the following Rules:</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S875-2021?ValidDate=20240412&amp;ProvIds=pr1-</link><title>Income Tax (Related Party of Approved Container Investment Enterprise under Section 43P) Rules 2021 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Related Party of Approved Container Investment Enterprise under Section 43P) Rules 2021 and are deemed to have come into o...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S875-2021?ValidDate=20240412&amp;ProvIds=pr2-</link><title>Income Tax (Related Party of Approved Container Investment Enterprise under Section 43P) Rules 2021 - 2 Definitions</title><description>Definitions In these Rules — approved container investment enterprise  — means an approved container investment enterprise mentioned in section 43P of the Act; and S 40/2023 includ...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S875-2021?ValidDate=20240412&amp;ProvIds=pr3-</link><title>Income Tax (Related Party of Approved Container Investment Enterprise under Section 43P) Rules 2021 - 3 Related party</title><description>Related party For the purposes of section 43P of the Act, each of the following is a related party of an approved container investment enterprise (called in this rule the approved ...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S875-2021?ValidDate=20240412&amp;ProvIds=</link><title>Income Tax (Related Party of Approved Container Investment Enterprise under Section 43P) Rules 2021 - Legislative History</title><description>formerly known as the Income Tax (Related Party of Approved Container Investment Enterprise under Section 43ZA) Rules 2021 This Legislative History is provided for the convenience ...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S874-2021?ValidDate=20240412&amp;ProvIds=av-</link><title>Income Tax (Related Party of Approved Shipping Investment Enterprise under Section 13P) Rules 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act , the Minister for Finance makes the following Rules:</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S874-2021?ValidDate=20240412&amp;ProvIds=pr2-</link><title>Income Tax (Related Party of Approved Shipping Investment Enterprise under Section 13P) Rules 2021 - 2 Definitions</title><description>Definitions In these Rules — approved shipping investment enterprise — means an approved shipping investment enterprise mentioned in section 13P of the Act; and S 39/2023 includes ...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S874-2021?ValidDate=20240412&amp;ProvIds=pr3-</link><title>Income Tax (Related Party of Approved Shipping Investment Enterprise under Section 13P) Rules 2021 - 3 Related party</title><description>Related party For the purposes of section 13P of the Act, each of the following is a related party of an approved shipping investment enterprise (called in this rule the approved e...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S874-2021?ValidDate=20240412&amp;ProvIds=</link><title>Income Tax (Related Party of Approved Shipping Investment Enterprise under Section 13P) Rules 2021 - Legislative History</title><description>formerly known as the Income Tax (Related Party of Approved Shipping Investment Enterprise under Section 13S) Rules 2021 This Legislative History is provided for the convenience of...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S33-2023?ValidDate=20240412&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S33-2023?ValidDate=20240412&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2023 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2023 and is deemed to have c...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S33-2023?ValidDate=20240412&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2023 - 2 Definitions</title><description>Definitions In this Order — approved container investment enterprise or ACIE  — means a container investment enterprise approved under section 43P of the Act; and S 35/2023 wef 31/...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S33-2023?ValidDate=20240412&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2023 - 3 Approval</title><description>Approval The Minister or an authorised body may approve a related party of an ACIE as an approved related party of the ACIE for the purposes of this Order. S 301/2024 The approval ...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S33-2023?ValidDate=20240412&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2023 - 4 Concessionary tax rate for income relating to leasing containers and related foreign exchange and risk management activities</title><description>Concessionary tax rate for income relating to leasing containers and related foreign exchange and risk management activities Tax at the rate of 5% or 10% as specified under section...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S33-2023?ValidDate=20240412&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2023 - 5 Concessionary tax rate for income relating to leasing intermodal equipment and related foreign exchange and risk management activities</title><description>Concessionary tax rate for income relating to leasing intermodal equipment and related foreign exchange and risk management activities Tax at the rate of 5% or 10% as specified und...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S33-2023?ValidDate=20240412&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20240412&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — appointed person means a person appointed by the Minister for the purposes of section 43P of the Act as in...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20240412&amp;ProvIds=pr3-XX-pr3-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 3 Approval of global trading company</title><description>Approval of global trading company For the purposes of section section 43I(1)(a ) of the Act, the Minister or authorised body may — approve a global trading company as an approved ...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20240412&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Tax at the rate of 5% is levied and must be paid for each year of assessment on the following income derived on or after by an approved global trading com...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20240412&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - First Schedule Commodities</title><description>Regulation 2(1) Commodities Petroleum and petroleum products Agriculture commodities and bulk edible products Building and industrial materials Consumer products Industrial product...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20240412&amp;ProvIds=Sc2-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - Second Schedule Prescribed qualifying structured commodity financing activities</title><description>Regulation 2(1) Prescribed qualifying structured commodity financing activities The following activities which relate to structured commodity financing: prepayment; factoring; forf...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20240412&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016. It is not part of th...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S673-2020?ValidDate=20240412&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020 - 2 Definitions</title><description>Definitions In this Order — approved aircraft leasing company or AALC means an aircraft leasing company as defined in section 43N of the Act and approved under that section, and in...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S673-2020?ValidDate=20240412&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020 - 3 Approval</title><description>Approval The Minister or an authorised body may approve a company of an AALC for the purposes of this Order. S 303/2024 The Minister or authorised body may only approve a company i...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S673-2020?ValidDate=20240412&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020. It is not part o...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S789-2020?ValidDate=20240412&amp;ProvIds=pr2-</link><title>Income Tax (Finance Lease of Ship — Section 13(4) Exemption) Notification 2020 - 2 Definitions</title><description>Definitions In this Notification — approved international shipping enterprise means an approved international shipping enterprise mentioned in section 13E of the Act; S 309/2024 we...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S789-2020?ValidDate=20240412&amp;ProvIds=xv-</link><title>Income Tax (Finance Lease of Ship — Section 13(4) Exemption) Notification 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Finance Lease of Ship — Section 13(4) Exemption) Notification 2020. It is not part of the notif...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012?ValidDate=20240412&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance with...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012?ValidDate=20240412&amp;ProvIds=pr4-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 4 Changes in composition of partnership or approved partnership</title><description>Changes in composition of partnership or approved partnership The precedent partner of — a partnership claiming an allowance under section 19B; or S 312/2024 wef 12/04/2024 an appr...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012?ValidDate=20240412&amp;ProvIds=pr6-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 6 Application of section 13P</title><description>Application of section 13P Section 13P applies to the share of divisible income of a partner of an approved partnership derived — during the period between and (both dates inclusiv...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012?ValidDate=20240412&amp;ProvIds=pr7-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 7 Application of section 19B</title><description>Application of section 19B Section 19B shall apply for the purpose of making writing-down allowance to any partner of a partnership with the modifications and exceptions set out in...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012?ValidDate=20240412&amp;ProvIds=pr8-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 8 Application of section 43N</title><description>Application of section 43N Section 43N shall apply to the share of divisible income of a partner of an approved partnership which is an aircraft leasing partnership, from any activ...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012?ValidDate=20240412&amp;ProvIds=pr9-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 9 Application of section 43P</title><description>Application of section 43P Section 43P shall apply to the share of divisible income of a partner of an approved partnership from qualifying activities, as it applies to the income ...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012?ValidDate=20240412&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No. ...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S636-2016?ValidDate=20240412&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans and Finance Leases) (No. 4) Notification 2016 - 2 General definitions</title><description>General definitions In this Notification, unless the context otherwise requires — approved container investment enterprise has the same meaning as in section 43P of the Act, and in...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S636-2016?ValidDate=20240412&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans and Finance Leases) (No. 4) Notification 2016 - 4 Exemption in relation to applicable loan</title><description>Exemption in relation to applicable loan Subject to sub-paragraphs (1A) to (6) and the conditions imposed by the Minister under section 13(4) of the Act — a qualifying payment that...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S636-2016?ValidDate=20240412&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans and Finance Leases) (No. 4) Notification 2016 - 6 Exemption in relation to applicable finance lease</title><description>Exemption in relation to applicable finance lease Subject to sub-paragraphs (2) to (5) and the conditions imposed by the Minister under section 13(4) of the Act, any qualifying pay...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S636-2016?ValidDate=20240412&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans and Finance Leases) (No. 4) Notification 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. ...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S790-2020?ValidDate=20240412&amp;ProvIds=pr2-</link><title>Income Tax (Finance Lease of Container — Section 13(4) Exemption) Notification 2020 - 2 Definitions</title><description>Definitions In this Notification — approved container investment enterprise — means an approved container investment enterprise mentioned in section 43P of the Act; and S 308/2024 ...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S790-2020?ValidDate=20240412&amp;ProvIds=xv-</link><title>Income Tax (Finance Lease of Container — Section 13(4) Exemption) Notification 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Finance Lease of Container — Section 13(4) Exemption) Notification 2020. It is not part of the ...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S252-2024?ValidDate=20240401&amp;ProvIds=av-</link><title>Income Tax (Prescribed Interest Rate for Section 93(9)(e)) Rules 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act 1947 , the Minister for Finance makes the following Rules:</description><pubDate>Mon, 01 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S252-2024?ValidDate=20240401&amp;ProvIds=pr1-</link><title>Income Tax (Prescribed Interest Rate for Section 93(9)(e)) Rules 2024 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Prescribed Interest Rate for Section 93(9)(e )) Rules 2024 and come into operation on .</description><pubDate>Mon, 01 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S252-2024?ValidDate=20240401&amp;ProvIds=pr2-</link><title>Income Tax (Prescribed Interest Rate for Section 93(9)(e)) Rules 2024 - 2 Definitions</title><description>Definitions In these Rules — 3‑month compounded SORA , in relation to a period, means — if the period or a part of the period falls within the 6‑month period beginning on 1 April o...</description><pubDate>Mon, 01 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S252-2024?ValidDate=20240401&amp;ProvIds=pr3-</link><title>Income Tax (Prescribed Interest Rate for Section 93(9)(e)) Rules 2024 - 3 Prescribed interest rate for section 93(9)(&lt;i&gt;e&lt;/i&gt;) of Act</title><description>Prescribed interest rate for section 93(9)(e ) of Act For the purposes of section 93(9)(e ) of the Act, the prescribed interest rate for any part of any interest period falling on ...</description><pubDate>Mon, 01 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S252-2024?ValidDate=20240401&amp;ProvIds=</link><title>Income Tax (Prescribed Interest Rate for Section 93(9)(e)) Rules 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Prescribed Interest Rate for Section 93(9)(e)) Rules 2024. It is not part of the rules. G.N. N...</description><pubDate>Mon, 01 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S252-2024/Published?DocDate=20240328&amp;ProvIds=av-</link><title>Income Tax (Prescribed Interest Rate for Section 93(9)(e)) Rules 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act 1947 , the Minister for Finance makes the following Rules:</description><pubDate>Thu, 28 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S252-2024/Published?DocDate=20240328&amp;ProvIds=pr1-</link><title>Income Tax (Prescribed Interest Rate for Section 93(9)(e)) Rules 2024 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Prescribed Interest Rate for Section 93(9)(e )) Rules 2024 and come into operation on .</description><pubDate>Thu, 28 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S252-2024/Published?DocDate=20240328&amp;ProvIds=pr2-</link><title>Income Tax (Prescribed Interest Rate for Section 93(9)(e)) Rules 2024 - 2 Definitions</title><description>Definitions In these Rules — 3‑month compounded SORA , in relation to a period, means — if the period or a part of the period falls within the 6‑month period beginning on 1 April o...</description><pubDate>Thu, 28 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S252-2024/Published?DocDate=20240328&amp;ProvIds=pr3-</link><title>Income Tax (Prescribed Interest Rate for Section 93(9)(e)) Rules 2024 - 3 Prescribed interest rate for section 93(9)(&lt;i&gt;e&lt;/i&gt;) of Act</title><description>Prescribed interest rate for section 93(9)(e ) of Act For the purposes of section 93(9)(e ) of the Act, the prescribed interest rate for any part of any interest period falling on ...</description><pubDate>Thu, 28 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S252-2024/Published?DocDate=20240328&amp;ProvIds=</link><title>Income Tax (Prescribed Interest Rate for Section 93(9)(e)) Rules 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Prescribed Interest Rate for Section 93(9)(e)) Rules 2024. It is not part of the rules. G.N. N...</description><pubDate>Thu, 28 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20240327&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - 2 Declaration as international tax compliance agreement</title><description>Declaration as international tax compliance agreement The Multilateral Competent Authority Agreement on the Exchange of Country‑By‑Country Reports is declared as an international t...</description><pubDate>Wed, 27 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20240327&amp;ProvIds=Sc14-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Fourteenth  Schedule COUNTRIES</title><description>Paragraph 2(n ) COUNTRIES Kenya Montserrat S 69/2024</description><pubDate>Wed, 27 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20240327&amp;ProvIds=Sc15-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Fifteenth  Schedule Country</title><description>Paragraph 2(o ) Country Papua New Guinea S 224/2024</description><pubDate>Wed, 27 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20240327&amp;ProvIds=</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Ex...</description><pubDate>Wed, 27 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S218-2024?ValidDate=20240321&amp;ProvIds=av-</link><title>Income Tax (Olam Group Limited — Section 13(12) Exemption) Order 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Thu, 21 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S218-2024?ValidDate=20240321&amp;ProvIds=pr1-</link><title>Income Tax (Olam Group Limited — Section 13(12) Exemption) Order 2024 - 1 Citation</title><description>Citation This Order is the Income Tax (Olam Group Limited — Section 13(12) Exemption) Order 2024 .</description><pubDate>Thu, 21 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S218-2024?ValidDate=20240321&amp;ProvIds=pr2-</link><title>Income Tax (Olam Group Limited — Section 13(12) Exemption) Order 2024 - 2 Exemption</title><description>Exemption Dividend income received in Singapore by Olam Group Limited (a company incorporated in Singapore) after from Olam Food Ingredients Group Limited (a company incorporated i...</description><pubDate>Thu, 21 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S218-2024?ValidDate=20240321&amp;ProvIds=</link><title>Income Tax (Olam Group Limited — Section 13(12) Exemption) Order 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Olam Group Limited — Section 13(12) Exemption) Order 2024. It is not part of the order. G.N. N...</description><pubDate>Thu, 21 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S217-2024/Published?DocDate=20240321&amp;ProvIds=av-</link><title>Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Thu, 21 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S217-2024/Published?DocDate=20240321&amp;ProvIds=pr1-</link><title>Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024 - 1 Citation</title><description>Citation This Order is the Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024 .</description><pubDate>Thu, 21 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S217-2024/Published?DocDate=20240321&amp;ProvIds=pr2-</link><title>Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024 - 2 Exemption</title><description>Exemption Dividend income received in Singapore by Hebsteel Global Holding Pte. Ltd. (a company incorporated in Singapore) during the period from to (both dates inclusive) from Duf...</description><pubDate>Thu, 21 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S217-2024/Published?DocDate=20240321&amp;ProvIds=</link><title>Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024. It is not part of th...</description><pubDate>Thu, 21 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S217-2024?ValidDate=20240321&amp;ProvIds=av-</link><title>Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Thu, 21 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S217-2024?ValidDate=20240321&amp;ProvIds=pr1-</link><title>Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024 - 1 Citation</title><description>Citation This Order is the Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024 .</description><pubDate>Thu, 21 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S217-2024?ValidDate=20240321&amp;ProvIds=pr2-</link><title>Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024 - 2 Exemption</title><description>Exemption Dividend income received in Singapore by Hebsteel Global Holding Pte. Ltd. (a company incorporated in Singapore) during the period from to (both dates inclusive) from Duf...</description><pubDate>Thu, 21 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S217-2024?ValidDate=20240321&amp;ProvIds=</link><title>Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024. It is not part of th...</description><pubDate>Thu, 21 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S184-2024/Published?DocDate=20240305&amp;ProvIds=av-</link><title>Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) Order 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Tue, 05 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S184-2024/Published?DocDate=20240305&amp;ProvIds=pr1-</link><title>Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) Order 2024 - 1 Citation</title><description>Citation This Order is the Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) Order 2024 .</description><pubDate>Tue, 05 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S184-2024/Published?DocDate=20240305&amp;ProvIds=pr2-</link><title>Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) Order 2024 - 2 Exemption</title><description>Exemption Interest income received in Singapore by Cromwell SG SPV 1 Pte. Ltd. (a company incorporated in Singapore) on or after from Parc d’Activités 1 Luxembourg S.à.r.l. (a comp...</description><pubDate>Tue, 05 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S184-2024/Published?DocDate=20240305&amp;ProvIds=</link><title>Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) Order 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) Order 2024. It is n...</description><pubDate>Tue, 05 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S184-2024?ValidDate=20240305&amp;ProvIds=av-</link><title>Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) Order 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Tue, 05 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S184-2024?ValidDate=20240305&amp;ProvIds=pr1-</link><title>Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) Order 2024 - 1 Citation</title><description>Citation This Order is the Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) Order 2024 .</description><pubDate>Tue, 05 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S184-2024?ValidDate=20240305&amp;ProvIds=pr2-</link><title>Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) Order 2024 - 2 Exemption</title><description>Exemption Interest income received in Singapore by Cromwell SG SPV 1 Pte. Ltd. (a company incorporated in Singapore) on or after from Parc d’Activités 1 Luxembourg S.à.r.l. (a comp...</description><pubDate>Tue, 05 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S184-2024?ValidDate=20240305&amp;ProvIds=</link><title>Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) Order 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) Order 2024. It is n...</description><pubDate>Tue, 05 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S144-2024/Published?DocDate=20240228&amp;ProvIds=av-</link><title>Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Wed, 28 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S144-2024/Published?DocDate=20240228&amp;ProvIds=pr1-</link><title>Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024 - 1 Citation</title><description>Citation This Order is the Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024 .</description><pubDate>Wed, 28 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S144-2024/Published?DocDate=20240228&amp;ProvIds=pr2-</link><title>Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024 - 2 Exemption</title><description>Exemption Interest income described in sub‑paragraph (2), that is received in Singapore by Sasseur Bishan HK Limited (a company incorporated in Hong Kong Special Administrative Reg...</description><pubDate>Wed, 28 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S144-2024/Published?DocDate=20240228&amp;ProvIds=</link><title>Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024. It is not part of the order....</description><pubDate>Wed, 28 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S144-2024?ValidDate=20240228&amp;ProvIds=av-</link><title>Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Wed, 28 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S144-2024?ValidDate=20240228&amp;ProvIds=pr1-</link><title>Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024 - 1 Citation</title><description>Citation This Order is the Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024 .</description><pubDate>Wed, 28 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S144-2024?ValidDate=20240228&amp;ProvIds=pr2-</link><title>Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024 - 2 Exemption</title><description>Exemption Interest income described in sub‑paragraph (2), that is received in Singapore by Sasseur Bishan HK Limited (a company incorporated in Hong Kong Special Administrative Reg...</description><pubDate>Wed, 28 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S144-2024?ValidDate=20240228&amp;ProvIds=</link><title>Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024. It is not part of the order....</description><pubDate>Wed, 28 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S67-2024/Published?DocDate=20240201&amp;ProvIds=av-</link><title>Income Tax (Wanhua Chemical International Pte. Ltd. — Section 13(12) Exemption) Order 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S67-2024/Published?DocDate=20240201&amp;ProvIds=pr1-</link><title>Income Tax (Wanhua Chemical International Pte. Ltd. — Section 13(12) Exemption) Order 2024 - 1 Citation</title><description>Citation This Order is the Income Tax (Wanhua Chemical International Pte. Ltd. — Section 13(12) Exemption) Order 2024 .</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S67-2024/Published?DocDate=20240201&amp;ProvIds=pr2-</link><title>Income Tax (Wanhua Chemical International Pte. Ltd. — Section 13(12) Exemption) Order 2024 - 2 Exemption</title><description>Exemption Dividend income received in Singapore by Wanhua Chemical International Pte. Ltd. (a company incorporated in Singapore) after from Mount Tai Chemical Holding Company S.à.r...</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S67-2024/Published?DocDate=20240201&amp;ProvIds=</link><title>Income Tax (Wanhua Chemical International Pte. Ltd. — Section 13(12) Exemption) Order 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Wanhua Chemical International Pte. Ltd. — Section 13(12) Exemption) Order 2024. It is not part...</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S67-2024?ValidDate=20240201&amp;ProvIds=av-</link><title>Income Tax (Wanhua Chemical International Pte. Ltd. — Section 13(12) Exemption) Order 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S67-2024?ValidDate=20240201&amp;ProvIds=pr1-</link><title>Income Tax (Wanhua Chemical International Pte. Ltd. — Section 13(12) Exemption) Order 2024 - 1 Citation</title><description>Citation This Order is the Income Tax (Wanhua Chemical International Pte. Ltd. — Section 13(12) Exemption) Order 2024 .</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S67-2024?ValidDate=20240201&amp;ProvIds=pr2-</link><title>Income Tax (Wanhua Chemical International Pte. Ltd. — Section 13(12) Exemption) Order 2024 - 2 Exemption</title><description>Exemption Dividend income received in Singapore by Wanhua Chemical International Pte. Ltd. (a company incorporated in Singapore) after from Mount Tai Chemical Holding Company S.à.r...</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S67-2024?ValidDate=20240201&amp;ProvIds=</link><title>Income Tax (Wanhua Chemical International Pte. Ltd. — Section 13(12) Exemption) Order 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Wanhua Chemical International Pte. Ltd. — Section 13(12) Exemption) Order 2024. It is not part...</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20240201&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - 2 Declaration as international tax compliance agreement</title><description>Declaration as international tax compliance agreement The Multilateral Competent Authority Agreement on the Exchange of Country‑By‑Country Reports is declared as an international t...</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20240201&amp;ProvIds=Sc12-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Twelfth  Schedule Country</title><description>Paragraph 2(l ) Country Aruba S 714/2023</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20240201&amp;ProvIds=Sc13-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Thirteenth  Schedule Countries</title><description>Paragraph 2(m ) Countries Barbados Faroe Islands Thailand S 714/2023</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20240201&amp;ProvIds=Sc14-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Fourteenth  Schedule COUNTRIES</title><description>Paragraph 2(n ) COUNTRIES Kenya Montserrat S 69/2024</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20240201&amp;ProvIds=</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Ex...</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=av-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Enacting Formula</title><description>In exercise of the powers conferred by section 105K(1) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - 2 Declaration as international tax compliance agreement</title><description>Declaration as international tax compliance agreement The Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information is declared as an intern...</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc3-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Third Schedule Countries</title><description>Paragraph 2(c ) Countries Austria China Hungary Malaysia Panama S 299/2018</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc4-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Fourth Schedule Countries</title><description>Paragraph 2(d ) Countries Aruba Azerbaijan Bahamas Grenada Hong Kong Special Administrative Region of the People’s Republic of China Turks and Caicos Islands United Arab Emirates S...</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc5-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Fifth Schedule Countries</title><description>Paragraph 2(e ) Countries Anguilla Greenland Macao Special Administrative Region of the People’s Republic of China S 735/2018</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc18-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Eighteenth  Schedule Country</title><description>Paragraph 2(r ) Country Japan S 395/2020</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc24-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twenty Fourth Schedule Country</title><description>Paragraph 2(x ) Country Andorra S 72/2022</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc25-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twenty Fifth Schedule Country</title><description>Paragraph 2(y ) Country Saint Lucia S 72/2022</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc26-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twenty Sixth Schedule Country</title><description>Paragraph 2(z ) Country Ecuador S 72/2022</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc27-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twenty Seventh Schedule Country</title><description>Paragraph 2(za ) Country Kazakhstan S 72/2022</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc28-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twenty Eighth Schedule Countries</title><description>Paragraph 2(zb ) Countries Maldives New Caledonia S 72/2022</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc29-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twenty Ninth Schedule Country</title><description>Paragraph 2(zc ) Country Sint Maarten S 31/2023</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc30-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Thirtieth  Schedule Country</title><description>Paragraph 2(zd ) Country Jamaica S 31/2023</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc31-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Thirty First Schedule COUNTRY</title><description>Paragraph 2(ze ) COUNTRY Samoa S 68/2024</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc32-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Thirty Second Schedule COUNTRY</title><description>Paragraph 2(zf ) COUNTRY Marshall Islands S 68/2024</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc33-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Thirty Third Schedule COUNTRY</title><description>Paragraph 2(zg ) COUNTRY Saint Kitts and Nevis S 68/2024</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc34-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Thirty Fourth Schedule COUNTRY</title><description>Paragraph 2(zh ) COUNTRY Switzerland S 68/2024</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc35-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Thirty Fifth Schedule COUNTRIES</title><description>Paragraph 2(zi) COUNTRIES Kenya Thailand S 68/2024</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automa...</description><pubDate>Thu, 01 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S19-2024/Published?DocDate=20240104&amp;ProvIds=av-</link><title>Income Tax (Trafigura Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Thu, 04 Jan 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S19-2024/Published?DocDate=20240104&amp;ProvIds=pr1-</link><title>Income Tax (Trafigura Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 - 1 Citation</title><description>Citation This Order is the Income Tax (Trafigura Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 .</description><pubDate>Thu, 04 Jan 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S19-2024/Published?DocDate=20240104&amp;ProvIds=pr2-</link><title>Income Tax (Trafigura Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 - 2 Exemption</title><description>Exemption Dividend income received in Singapore by Trafigura Holdings Pte. Ltd. (a company incorporated in Singapore) after from Cortes Investments S.á.r.l. (a company incorporated...</description><pubDate>Thu, 04 Jan 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S19-2024/Published?DocDate=20240104&amp;ProvIds=</link><title>Income Tax (Trafigura Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Trafigura Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024. It is not part of the ord...</description><pubDate>Thu, 04 Jan 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S19-2024?ValidDate=20240104&amp;ProvIds=av-</link><title>Income Tax (Trafigura Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Thu, 04 Jan 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S19-2024?ValidDate=20240104&amp;ProvIds=pr1-</link><title>Income Tax (Trafigura Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 - 1 Citation</title><description>Citation This Order is the Income Tax (Trafigura Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 .</description><pubDate>Thu, 04 Jan 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S19-2024?ValidDate=20240104&amp;ProvIds=pr2-</link><title>Income Tax (Trafigura Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 - 2 Exemption</title><description>Exemption Dividend income received in Singapore by Trafigura Holdings Pte. Ltd. (a company incorporated in Singapore) after from Cortes Investments S.á.r.l. (a company incorporated...</description><pubDate>Thu, 04 Jan 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S19-2024?ValidDate=20240104&amp;ProvIds=</link><title>Income Tax (Trafigura Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Trafigura Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024. It is not part of the ord...</description><pubDate>Thu, 04 Jan 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S574-2009?ValidDate=20240101&amp;ProvIds=av-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 6) Notification 2009 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act , the Minister for Finance hereby makes the following Notification:</description><pubDate>Mon, 01 Jan 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S574-2009?ValidDate=20240101&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 6) Notification 2009 - 2 Definitions</title><description>Definitions In this Notification — approved loan , in relation to a financial sector incentive (headquarter services) company, means a loan or other arrangement similar in nature t...</description><pubDate>Mon, 01 Jan 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S574-2009?ValidDate=20240101&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 6) Notification 2009 - 3 Exemption</title><description>Exemption Subject to sub‑paragraph (2), there shall be exempt from tax — the interest payable by a company for the time being approved as a financial sector incentive (headquarter ...</description><pubDate>Mon, 01 Jan 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S574-2009?ValidDate=20240101&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 6) Notification 2009 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 6) No...</description><pubDate>Mon, 01 Jan 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S529-2003?ValidDate=20240101&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2003 - 3 Exemption</title><description>Exemption Subject to sub-paragraph (2), there shall be exempt from tax any income of a person not resident in Singapore (referred to in this paragraph as a non-resident person), be...</description><pubDate>Mon, 01 Jan 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S529-2003?ValidDate=20240101&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notificat...</description><pubDate>Mon, 01 Jan 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S750-2023?ValidDate=20240101&amp;ProvIds=av-</link><title>Income Tax (Notice to Attend Court) Rules 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act 1947 , the Minister for Finance makes the following Rules:</description><pubDate>Mon, 01 Jan 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S750-2023?ValidDate=20240101&amp;ProvIds=pr1-</link><title>Income Tax (Notice to Attend Court) Rules 2023 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Notice to Attend Court) Rules 2023 and come into operation on .</description><pubDate>Mon, 01 Jan 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S750-2023?ValidDate=20240101&amp;ProvIds=pr2-</link><title>Income Tax (Notice to Attend Court) Rules 2023 - 2 Prescribed information</title><description>Prescribed information A notice served on a person to attend court under section 102A of the Act must contain the following information: the name, identification number and address...</description><pubDate>Mon, 01 Jan 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S750-2023?ValidDate=20240101&amp;ProvIds=</link><title>Income Tax (Notice to Attend Court) Rules 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Notice to Attend Court) Rules 2023. It is not part of the rules. G.N. No. S 750/2023 Income Ta...</description><pubDate>Mon, 01 Jan 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S886-2023/Published?DocDate=20231226&amp;ProvIds=av-</link><title>Income Tax (Section 68A — Prescribed Classes of Persons) Rules 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act 1947 , the Minister for Finance makes the following Rules:</description><pubDate>Tue, 26 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S886-2023/Published?DocDate=20231226&amp;ProvIds=pr1-</link><title>Income Tax (Section 68A — Prescribed Classes of Persons) Rules 2023 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Section 68A — Prescribed Classes of Persons) Rules 2023 and come into operation on .</description><pubDate>Tue, 26 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S886-2023/Published?DocDate=20231226&amp;ProvIds=pr2-</link><title>Income Tax (Section 68A — Prescribed Classes of Persons) Rules 2023 - 2 Prescribed class of persons</title><description>Prescribed class of persons Section 68A of the Act applies to any person (X ) who has entered into an agreement or arrangement with another person (Y ) under which X , or a related...</description><pubDate>Tue, 26 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S886-2023/Published?DocDate=20231226&amp;ProvIds=</link><title>Income Tax (Section 68A — Prescribed Classes of Persons) Rules 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Section 68A — Prescribed Classes of Persons) Rules 2023. It is not part of the rules. G.N. No....</description><pubDate>Tue, 26 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S886-2023?ValidDate=20231226&amp;ProvIds=av-</link><title>Income Tax (Section 68A — Prescribed Classes of Persons) Rules 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act 1947 , the Minister for Finance makes the following Rules:</description><pubDate>Tue, 26 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S886-2023?ValidDate=20231226&amp;ProvIds=pr1-</link><title>Income Tax (Section 68A — Prescribed Classes of Persons) Rules 2023 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Section 68A — Prescribed Classes of Persons) Rules 2023 and come into operation on .</description><pubDate>Tue, 26 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S886-2023?ValidDate=20231226&amp;ProvIds=pr2-</link><title>Income Tax (Section 68A — Prescribed Classes of Persons) Rules 2023 - 2 Prescribed class of persons</title><description>Prescribed class of persons Section 68A of the Act applies to any person (X ) who has entered into an agreement or arrangement with another person (Y ) under which X , or a related...</description><pubDate>Tue, 26 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S886-2023?ValidDate=20231226&amp;ProvIds=</link><title>Income Tax (Section 68A — Prescribed Classes of Persons) Rules 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Section 68A — Prescribed Classes of Persons) Rules 2023. It is not part of the rules. G.N. No....</description><pubDate>Tue, 26 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S885-2023/Published?DocDate=20231226&amp;ProvIds=av-</link><title>Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act 1947, the Minister for Finance makes the following Rules:</description><pubDate>Tue, 26 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S885-2023/Published?DocDate=20231226&amp;ProvIds=pr1-</link><title>Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023 and come into operation on .</description><pubDate>Tue, 26 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S885-2023/Published?DocDate=20231226&amp;ProvIds=pr2-</link><title>Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023 - 2 Prescribed percentages</title><description>Prescribed percentages For the purpose of section 14ZH of the Act, the prescribed percentages are — where the delivery services are performed on foot, by public transport or by the...</description><pubDate>Tue, 26 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S885-2023/Published?DocDate=20231226&amp;ProvIds=</link><title>Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023. It is not part of the rules...</description><pubDate>Tue, 26 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S885-2023?ValidDate=20231226&amp;ProvIds=av-</link><title>Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act 1947, the Minister for Finance makes the following Rules:</description><pubDate>Tue, 26 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S885-2023?ValidDate=20231226&amp;ProvIds=pr1-</link><title>Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023 and come into operation on .</description><pubDate>Tue, 26 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S885-2023?ValidDate=20231226&amp;ProvIds=pr2-</link><title>Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023 - 2 Prescribed percentages</title><description>Prescribed percentages For the purpose of section 14ZH of the Act, the prescribed percentages are — where the delivery services are performed on foot, by public transport or by the...</description><pubDate>Tue, 26 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S885-2023?ValidDate=20231226&amp;ProvIds=</link><title>Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023. It is not part of the rules...</description><pubDate>Tue, 26 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S813-2023/Published?DocDate=20231212&amp;ProvIds=av-</link><title>Income Tax (Agrocorp International Pte Ltd — Section 13(4) Exemption) Notification 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act 1947 , the Minister for Finance makes the following Notification:</description><pubDate>Tue, 12 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S813-2023/Published?DocDate=20231212&amp;ProvIds=pr1-</link><title>Income Tax (Agrocorp International Pte Ltd — Section 13(4) Exemption) Notification 2023 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Agrocorp International Pte Ltd — Section 13(4) Exemption) Notification 2023 and is deemed to have come into operation...</description><pubDate>Tue, 12 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S813-2023/Published?DocDate=20231212&amp;ProvIds=pr2-</link><title>Income Tax (Agrocorp International Pte Ltd — Section 13(4) Exemption) Notification 2023 - 2 Exemption</title><description>Exemption Subject to sub‑paragraph (2), the interest, commission, fee and other payments payable by Agrocorp International Pte Ltd from to (both dates inclusive) to the lenders men...</description><pubDate>Tue, 12 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S813-2023/Published?DocDate=20231212&amp;ProvIds=</link><title>Income Tax (Agrocorp International Pte Ltd — Section 13(4) Exemption) Notification 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Agrocorp International Pte Ltd — Section 13(4) Exemption) Notification 2023. It is not part of...</description><pubDate>Tue, 12 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S762-2023?ValidDate=20231201&amp;ProvIds=av-</link><title>Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Fri, 01 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S762-2023?ValidDate=20231201&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) ...</description><pubDate>Fri, 01 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S762-2023?ValidDate=20231201&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Independent State of Papua New Guinea as specified in ...</description><pubDate>Fri, 01 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S762-2023?ValidDate=20231201&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Fri, 01 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S762-2023?ValidDate=20231201&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 4 Entry into effect</title><description>Entry into effect Paragraph 2 of the Schedule has effect with respect to any tax paid, deemed paid or liable to be paid, before, on or after . All other paragraphs of the Schedule ...</description><pubDate>Fri, 01 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S762-2023?ValidDate=20231201&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Schedule</title><description>Paragraphs 3 and 4 Replacement of Preamble In the Agreement, replace the Preamble with — The Government of the Republic of Singapore and the Government of the Independent State of ...</description><pubDate>Fri, 01 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S762-2023?ValidDate=20231201&amp;ProvIds=</link><title>Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Imple...</description><pubDate>Fri, 01 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S762-2023/Published?DocDate=20231127&amp;ProvIds=av-</link><title>Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Mon, 27 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S762-2023/Published?DocDate=20231127&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) ...</description><pubDate>Mon, 27 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S762-2023/Published?DocDate=20231127&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Independent State of Papua New Guinea as specified in ...</description><pubDate>Mon, 27 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S762-2023/Published?DocDate=20231127&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Mon, 27 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S762-2023/Published?DocDate=20231127&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 4 Entry into effect</title><description>Entry into effect Paragraph 2 of the Schedule has effect with respect to any tax paid, deemed paid or liable to be paid, before, on or after . All other paragraphs of the Schedule ...</description><pubDate>Mon, 27 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S762-2023/Published?DocDate=20231127&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Schedule</title><description>Paragraphs 3 and 4 Replacement of Preamble In the Agreement, replace the Preamble with — The Government of the Republic of Singapore and the Government of the Independent State of ...</description><pubDate>Mon, 27 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S762-2023/Published?DocDate=20231127&amp;ProvIds=</link><title>Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Imple...</description><pubDate>Mon, 27 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S750-2023/Published?DocDate=20231122&amp;ProvIds=av-</link><title>Income Tax (Notice to Attend Court) Rules 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act 1947 , the Minister for Finance makes the following Rules:</description><pubDate>Wed, 22 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S750-2023/Published?DocDate=20231122&amp;ProvIds=pr1-</link><title>Income Tax (Notice to Attend Court) Rules 2023 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Notice to Attend Court) Rules 2023 and come into operation on .</description><pubDate>Wed, 22 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S750-2023/Published?DocDate=20231122&amp;ProvIds=pr2-</link><title>Income Tax (Notice to Attend Court) Rules 2023 - 2 Prescribed information</title><description>Prescribed information A notice served on a person to attend court under section 102A of the Act must contain the following information: the name, identification number and address...</description><pubDate>Wed, 22 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S750-2023/Published?DocDate=20231122&amp;ProvIds=</link><title>Income Tax (Notice to Attend Court) Rules 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Notice to Attend Court) Rules 2023. It is not part of the rules. G.N. No. S 750/2023 Income Ta...</description><pubDate>Wed, 22 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018/Historical/20231106?ValidDate=20231106&amp;ProvIds=av-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Enacting Formula</title><description>In exercise of the powers conferred by section 105K of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Mon, 06 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018/Historical/20231106?ValidDate=20231106&amp;ProvIds=pr1-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - 1 Citation</title><description>Citation This Order is the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 201...</description><pubDate>Mon, 06 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20231106&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - 2 Declaration as international tax compliance agreement</title><description>Declaration as international tax compliance agreement The Multilateral Competent Authority Agreement on the Exchange of Country‑By‑Country Reports is declared as an international t...</description><pubDate>Mon, 06 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018/Historical/20231106?ValidDate=20231106&amp;ProvIds=Sc10-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Tenth  Schedule Country</title><description>Paragraph 2(j ) Country Tunisia S 26/2023</description><pubDate>Mon, 06 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018/Historical/20231106?ValidDate=20231106&amp;ProvIds=Sc11-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Eleventh  Schedule Country</title><description>Paragraph 2(k ) Country Israel S 26/2023</description><pubDate>Mon, 06 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20231106&amp;ProvIds=Sc12-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Twelfth  Schedule Country</title><description>Paragraph 2(l ) Country Aruba S 714/2023</description><pubDate>Mon, 06 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20231106&amp;ProvIds=Sc13-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Thirteenth  Schedule Countries</title><description>Paragraph 2(m ) Countries Barbados Faroe Islands Thailand S 714/2023</description><pubDate>Mon, 06 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20231106&amp;ProvIds=</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Ex...</description><pubDate>Mon, 06 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S690-2023?ValidDate=20231101&amp;ProvIds=av-</link><title>Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Wed, 01 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S690-2023?ValidDate=20231101&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 202...</description><pubDate>Wed, 01 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S690-2023?ValidDate=20231101&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Republic of Tunisia as specified in the Schedule to th...</description><pubDate>Wed, 01 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S690-2023?ValidDate=20231101&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Wed, 01 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S690-2023?ValidDate=20231101&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source — in respect of amounts paid, deemed paid or liable to be paid (whi...</description><pubDate>Wed, 01 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S690-2023?ValidDate=20231101&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Schedule</title><description>Paragraph 3 Replacement of Preamble In the Agreement, replace the Preamble with — The Government of the Republic of Singapore and the Government of the Republic of Tunisia, Desirin...</description><pubDate>Wed, 01 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S690-2023?ValidDate=20231101&amp;ProvIds=</link><title>Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mult...</description><pubDate>Wed, 01 Nov 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S690-2023/Published?DocDate=20231027&amp;ProvIds=av-</link><title>Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Fri, 27 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S690-2023/Published?DocDate=20231027&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 202...</description><pubDate>Fri, 27 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S690-2023/Published?DocDate=20231027&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Republic of Tunisia as specified in the Schedule to th...</description><pubDate>Fri, 27 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S690-2023/Published?DocDate=20231027&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Fri, 27 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S690-2023/Published?DocDate=20231027&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source — in respect of amounts paid, deemed paid or liable to be paid (whi...</description><pubDate>Fri, 27 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S690-2023/Published?DocDate=20231027&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Schedule</title><description>Paragraph 3 Replacement of Preamble In the Agreement, replace the Preamble with — The Government of the Republic of Singapore and the Government of the Republic of Tunisia, Desirin...</description><pubDate>Fri, 27 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S690-2023/Published?DocDate=20231027&amp;ProvIds=</link><title>Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mult...</description><pubDate>Fri, 27 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S663-2023/Published?DocDate=20231011&amp;ProvIds=av-</link><title>Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Wed, 11 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S663-2023/Published?DocDate=20231011&amp;ProvIds=pr1-</link><title>Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2023 - 1 Citation</title><description>Citation This Order is the Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2023 .</description><pubDate>Wed, 11 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S663-2023/Published?DocDate=20231011&amp;ProvIds=pr2-</link><title>Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2023 - 2 Exemptions</title><description>Exemptions Dividend income received in Singapore by Trafigura Holdings Pte Ltd (a company incorporated in Singapore) after from Cortes Investments S.á.r.l. (a company incorporated ...</description><pubDate>Wed, 11 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S663-2023/Published?DocDate=20231011&amp;ProvIds=</link><title>Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2023. It is not part of the order...</description><pubDate>Wed, 11 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S663-2023?ValidDate=20231011&amp;ProvIds=av-</link><title>Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Wed, 11 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S663-2023?ValidDate=20231011&amp;ProvIds=pr1-</link><title>Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2023 - 1 Citation</title><description>Citation This Order is the Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2023 .</description><pubDate>Wed, 11 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S663-2023?ValidDate=20231011&amp;ProvIds=pr2-</link><title>Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2023 - 2 Exemptions</title><description>Exemptions Dividend income received in Singapore by Trafigura Holdings Pte Ltd (a company incorporated in Singapore) after from Cortes Investments S.á.r.l. (a company incorporated ...</description><pubDate>Wed, 11 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S663-2023?ValidDate=20231011&amp;ProvIds=</link><title>Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2023. It is not part of the order...</description><pubDate>Wed, 11 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S664-2023/Published?DocDate=20231011&amp;ProvIds=av-</link><title>Income Tax (Monat Global Wealth Pte. Ltd. — Section 13(12) Exemption) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Wed, 11 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S664-2023/Published?DocDate=20231011&amp;ProvIds=pr1-</link><title>Income Tax (Monat Global Wealth Pte. Ltd. — Section 13(12) Exemption) Order 2023 - 1 Citation</title><description>Citation This Order is the Income Tax (Monat Global Wealth Pte. Ltd. — Section 13(12) Exemption) Order 2023 .</description><pubDate>Wed, 11 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S664-2023/Published?DocDate=20231011&amp;ProvIds=pr2-</link><title>Income Tax (Monat Global Wealth Pte. Ltd. — Section 13(12) Exemption) Order 2023 - 2 Exemptions</title><description>Exemptions Dividend income received in Singapore by Monat Global Wealth Pte. Ltd. (a company incorporated in Singapore) in the basis periods for the year of assessment 2022 and sub...</description><pubDate>Wed, 11 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S664-2023/Published?DocDate=20231011&amp;ProvIds=</link><title>Income Tax (Monat Global Wealth Pte. Ltd. — Section 13(12) Exemption) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Monat Global Wealth Pte. Ltd. — Section 13(12) Exemption) Order 2023. It is not part of the or...</description><pubDate>Wed, 11 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S664-2023?ValidDate=20231011&amp;ProvIds=av-</link><title>Income Tax (Monat Global Wealth Pte. Ltd. — Section 13(12) Exemption) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Wed, 11 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S664-2023?ValidDate=20231011&amp;ProvIds=pr1-</link><title>Income Tax (Monat Global Wealth Pte. Ltd. — Section 13(12) Exemption) Order 2023 - 1 Citation</title><description>Citation This Order is the Income Tax (Monat Global Wealth Pte. Ltd. — Section 13(12) Exemption) Order 2023 .</description><pubDate>Wed, 11 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S664-2023?ValidDate=20231011&amp;ProvIds=pr2-</link><title>Income Tax (Monat Global Wealth Pte. Ltd. — Section 13(12) Exemption) Order 2023 - 2 Exemptions</title><description>Exemptions Dividend income received in Singapore by Monat Global Wealth Pte. Ltd. (a company incorporated in Singapore) in the basis periods for the year of assessment 2022 and sub...</description><pubDate>Wed, 11 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S664-2023?ValidDate=20231011&amp;ProvIds=</link><title>Income Tax (Monat Global Wealth Pte. Ltd. — Section 13(12) Exemption) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Monat Global Wealth Pte. Ltd. — Section 13(12) Exemption) Order 2023. It is not part of the or...</description><pubDate>Wed, 11 Oct 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S583-2023?ValidDate=20230901&amp;ProvIds=av-</link><title>Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Fri, 01 Sep 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S583-2023?ValidDate=20230901&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 202...</description><pubDate>Fri, 01 Sep 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S583-2023?ValidDate=20230901&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Socialist Republic of Vietnam as specified in the Sche...</description><pubDate>Fri, 01 Sep 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S583-2023?ValidDate=20230901&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Fri, 01 Sep 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S583-2023?ValidDate=20230901&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source — in respect of amounts paid, deemed paid or liable to be paid (whi...</description><pubDate>Fri, 01 Sep 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S583-2023?ValidDate=20230901&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Schedule</title><description>Paragraph 3 Replacement of Preamble In the Agreement, replace the Preamble with — The Government of the Republic of Singapore and the Government of the Socialist Republic of Vietna...</description><pubDate>Fri, 01 Sep 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S583-2023?ValidDate=20230901&amp;ProvIds=</link><title>Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mult...</description><pubDate>Fri, 01 Sep 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S583-2023/Published?DocDate=20230825&amp;ProvIds=av-</link><title>Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Fri, 25 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S583-2023/Published?DocDate=20230825&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 202...</description><pubDate>Fri, 25 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S583-2023/Published?DocDate=20230825&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Socialist Republic of Vietnam as specified in the Sche...</description><pubDate>Fri, 25 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S583-2023/Published?DocDate=20230825&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Fri, 25 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S583-2023/Published?DocDate=20230825&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source — in respect of amounts paid, deemed paid or liable to be paid (whi...</description><pubDate>Fri, 25 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S583-2023/Published?DocDate=20230825&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Schedule</title><description>Paragraph 3 Replacement of Preamble In the Agreement, replace the Preamble with — The Government of the Republic of Singapore and the Government of the Socialist Republic of Vietna...</description><pubDate>Fri, 25 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S583-2023/Published?DocDate=20230825&amp;ProvIds=</link><title>Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mult...</description><pubDate>Fri, 25 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=av-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 78(16) of the Income Tax Act 1947 , the Minister for Finance makes the following Regulations:</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=pr1-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Appeals Procedure for Board of Review) Regulations 2023 and come into operation on .</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=pr2-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 2 Definitions and application</title><description>Definitions and application In these Regulations — appeal panel , in relation to an appeal, means the committee or member of the Board appointed by the Chairperson under section 78...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=pr3-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 3 Notice of appeal and petition of appeal</title><description>Notice of appeal and petition of appeal A notice of appeal mentioned in section 79(1) of the Act must be — in Form 1 in the First Schedule; and lodged with the secretary by email. ...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=pr4-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 4 Defective notice of appeal</title><description>Defective notice of appeal If the Chairperson, or any Deputy Chairperson authorised by the Chairperson, considers that a notice of appeal does not satisfy the requirements of regul...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=pr5-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 5 Amendment of petition of appeal</title><description>Amendment of petition of appeal An appellant may, with the consent of the appeal panel, amend the petition of appeal. Any amendment of a petition of appeal under paragraph (1) is s...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=pr6-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 6 Withdrawal of appeal</title><description>Withdrawal of appeal An appellant may at any time withdraw the appeal upon obtaining the permission of — if the appeal panel has been appointed — the appeal panel; or if the appeal...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=pr7-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 7 Case management</title><description>Case management The Chairperson, any Deputy Chairperson authorised by the Chairperson, or an appeal panel may, at any time, make any order to secure the just and efficient conduct ...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=pr8-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 8 Joinder of parties</title><description>Joinder of parties The Chairperson, or any Deputy Chairperson authorised by the Chairperson, may allow a joinder of parties and order that 2 or more appeals be heard together, if —...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=pr9-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 9 Hearing of appeals</title><description>Hearing of appeals The notice of the hearing of an appeal given under section 80(1)(b ) of the Act must state the composition of the appeal panel appointed to hear and determine th...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=pr10-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 10 Order to attend or order to produce documents</title><description>Order to attend or order to produce documents Any party requiring a witness to be called to give evidence before the appeal panel must, not later than 14 days before the day fixed ...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=pr11-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 11 Adjournment</title><description>Adjournment Before the hearing of an appeal, the Chairperson, or any Deputy Chairperson authorised by the Chairperson, may adjourn the hearing for any reasonable cause and may fix ...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=pr12-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 12 Transcription</title><description>Transcription A party may make an application to the Chairperson, any Deputy Chairperson authorised by the Chairperson, or the appeal panel for a hearing to be transcribed, and for...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=pr13-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 13 Notification of decision of appeal panel</title><description>Notification of decision of appeal panel The decision of an appeal panel in respect of an appeal — may be conveyed to the parties by the secretary by rendering a written copy of th...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=pr14-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 14 Costs</title><description>Costs In awarding costs, the Board, the Registrar, the Deputy Registrar or an Assistant Registrar of the Supreme Court (as the case may be) is to take into account the principles i...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=pr15-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 15 Non-compliance with order</title><description>Non-compliance with order Where there is any failure to comply with an order or direction of the Chairperson, Deputy Chairperson or appeal panel, the Chairperson, Deputy Chairperso...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=pr16-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 16 Correction of error</title><description>Correction of error The following may be corrected at any time by the Chairperson, a Deputy Chairperson authorised by the Chairperson, an appeal panel or a secretary: clerical mist...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=pr17-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 17 Presiding member of appeal panel</title><description>Presiding member of appeal panel For an appeal panel comprising a committee of the Board, the presiding member is — where the Chairperson is a member of the appeal panel — the Chai...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=pr18-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 18 Procedure for objection to member’s appointment to appeal panel</title><description>Procedure for objection to member’s appointment to appeal panel Subject to these Regulations, any party is entitled to lodge with — the Chairperson; or a Deputy Chairperson authori...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=pr19-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 19 Record of proceedings</title><description>Record of proceedings The secretary must keep a record of any proceedings in the form directed by the Chairperson, a Deputy Chairperson authorised by the Chairperson, or the appeal...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=pr20-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 20 Fees</title><description>Fees A petition of appeal lodged under section 79(1)(b ) of the Act must be accompanied by the fee specified in item 1 of the Second Schedule. A notification given under regulation...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=pr21-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 21 Practice directions</title><description>Practice directions Subject to the provisions of the Act and these Regulations, the Board may regulate its own procedure for the conduct of an appeal. The Chairperson may issue pra...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=pr22-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 22 Revocation</title><description>Revocation Revoke the Income Tax (Board of Review) (Appeals Procedure) Regulations (Rg 1).</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=Sc1-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - First Schedule </title><description>Regulation 3(1) and (2) INCOME TAX ACT 1947 NOTICE OF APPEAL UNDER SECTION 79(1) ASSESSMENT NO. 1.  (state full name and address )                                           upon wh...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=Sc2-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - Second Schedule Fees</title><description>Regulation 20(1) and (2) Fees First column Second column 1.	Filing a petition of appeal by — (a )	a company $200 for each assessment appealed against (b )	a person other than a com...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S578-2023/Published?DocDate=20230821&amp;ProvIds=</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Appeals Procedure for Board of Review) Regulations 2023. It is not part of the regulations. G....</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=av-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 78(16) of the Income Tax Act 1947 , the Minister for Finance makes the following Regulations:</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=pr1-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Appeals Procedure for Board of Review) Regulations 2023 and come into operation on .</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=pr2-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 2 Definitions and application</title><description>Definitions and application In these Regulations — appeal panel , in relation to an appeal, means the committee or member of the Board appointed by the Chairperson under section 78...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=pr3-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 3 Notice of appeal and petition of appeal</title><description>Notice of appeal and petition of appeal A notice of appeal mentioned in section 79(1) of the Act must be — in Form 1 in the First Schedule; and lodged with the secretary by email. ...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=pr4-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 4 Defective notice of appeal</title><description>Defective notice of appeal If the Chairperson, or any Deputy Chairperson authorised by the Chairperson, considers that a notice of appeal does not satisfy the requirements of regul...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=pr5-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 5 Amendment of petition of appeal</title><description>Amendment of petition of appeal An appellant may, with the consent of the appeal panel, amend the petition of appeal. Any amendment of a petition of appeal under paragraph (1) is s...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=pr6-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 6 Withdrawal of appeal</title><description>Withdrawal of appeal An appellant may at any time withdraw the appeal upon obtaining the permission of — if the appeal panel has been appointed — the appeal panel; or if the appeal...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=pr7-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 7 Case management</title><description>Case management The Chairperson, any Deputy Chairperson authorised by the Chairperson, or an appeal panel may, at any time, make any order to secure the just and efficient conduct ...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=pr8-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 8 Joinder of parties</title><description>Joinder of parties The Chairperson, or any Deputy Chairperson authorised by the Chairperson, may allow a joinder of parties and order that 2 or more appeals be heard together, if —...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=pr9-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 9 Hearing of appeals</title><description>Hearing of appeals The notice of the hearing of an appeal given under section 80(1)(b ) of the Act must state the composition of the appeal panel appointed to hear and determine th...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=pr10-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 10 Order to attend or order to produce documents</title><description>Order to attend or order to produce documents Any party requiring a witness to be called to give evidence before the appeal panel must, not later than 14 days before the day fixed ...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=pr11-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 11 Adjournment</title><description>Adjournment Before the hearing of an appeal, the Chairperson, or any Deputy Chairperson authorised by the Chairperson, may adjourn the hearing for any reasonable cause and may fix ...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=pr12-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 12 Transcription</title><description>Transcription A party may make an application to the Chairperson, any Deputy Chairperson authorised by the Chairperson, or the appeal panel for a hearing to be transcribed, and for...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=pr13-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 13 Notification of decision of appeal panel</title><description>Notification of decision of appeal panel The decision of an appeal panel in respect of an appeal — may be conveyed to the parties by the secretary by rendering a written copy of th...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=pr14-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 14 Costs</title><description>Costs In awarding costs, the Board, the Registrar, the Deputy Registrar or an Assistant Registrar of the Supreme Court (as the case may be) is to take into account the principles i...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=pr15-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 15 Non-compliance with order</title><description>Non-compliance with order Where there is any failure to comply with an order or direction of the Chairperson, Deputy Chairperson or appeal panel, the Chairperson, Deputy Chairperso...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=pr16-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 16 Correction of error</title><description>Correction of error The following may be corrected at any time by the Chairperson, a Deputy Chairperson authorised by the Chairperson, an appeal panel or a secretary: clerical mist...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=pr17-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 17 Presiding member of appeal panel</title><description>Presiding member of appeal panel For an appeal panel comprising a committee of the Board, the presiding member is — where the Chairperson is a member of the appeal panel — the Chai...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=pr18-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 18 Procedure for objection to member’s appointment to appeal panel</title><description>Procedure for objection to member’s appointment to appeal panel Subject to these Regulations, any party is entitled to lodge with — the Chairperson; or a Deputy Chairperson authori...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=pr19-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 19 Record of proceedings</title><description>Record of proceedings The secretary must keep a record of any proceedings in the form directed by the Chairperson, a Deputy Chairperson authorised by the Chairperson, or the appeal...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=pr20-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 20 Fees</title><description>Fees A petition of appeal lodged under section 79(1)(b ) of the Act must be accompanied by the fee specified in item 1 of the Second Schedule. A notification given under regulation...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=pr21-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 21 Practice directions</title><description>Practice directions Subject to the provisions of the Act and these Regulations, the Board may regulate its own procedure for the conduct of an appeal. The Chairperson may issue pra...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=pr22-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - 22 Revocation</title><description>Revocation Revoke the Income Tax (Board of Review) (Appeals Procedure) Regulations (Rg 1).</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=Sc1-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - First Schedule </title><description>Regulation 3(1) and (2) INCOME TAX ACT 1947 NOTICE OF APPEAL UNDER SECTION 79(1) ASSESSMENT NO. 1.  (state full name and address )                                           upon wh...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=Sc2-</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - Second Schedule Fees</title><description>Regulation 20(1) and (2) Fees First column Second column 1.	Filing a petition of appeal by — (a )	a company $200 for each assessment appealed against (b )	a person other than a com...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S578-2023?ValidDate=20230821&amp;ProvIds=</link><title>Income Tax (Appeals Procedure for Board of Review) Regulations 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Appeals Procedure for Board of Review) Regulations 2023. It is not part of the regulations. G....</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG1/Revoked/20230821?ValidDate=20230821&amp;ProvIds=pr1-</link><title>Income Tax (Board of Review) (Appeals Procedure) Regulations (Revoked) - 1 (Revoked)</title><description>(Revoked) (These Regulations were revoked by G.N. No. S 578/2023 with effect from 21/08/2023).</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG1/Revoked/20230821?ValidDate=20230821&amp;ProvIds=xv-</link><title>Income Tax (Board of Review) (Appeals Procedure) Regulations (Revoked) - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Board of Review) (Appeals Procedure) Regulations . It is not part of these Regulations. G. N. N...</description><pubDate>Mon, 21 Aug 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S379-2023?ValidDate=20230701&amp;ProvIds=av-</link><title>Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S379-2023?ValidDate=20230701&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S379-2023?ValidDate=20230701&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the United Mexican States as specified in the Schedule to ...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S379-2023?ValidDate=20230701&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S379-2023?ValidDate=20230701&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source — in respect of amounts paid, deemed paid or liable to be paid (whi...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S379-2023?ValidDate=20230701&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Schedule</title><description>Paragraph 3 Replacement of Preamble In the Agreement, replace the Preamble with — The Government of the Republic of Singapore and the Government of the United Mexican States, Desir...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S379-2023?ValidDate=20230701&amp;ProvIds=</link><title>Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multi...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S379-2023/Published?DocDate=20230616&amp;ProvIds=av-</link><title>Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Fri, 16 Jun 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S379-2023/Published?DocDate=20230616&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023...</description><pubDate>Fri, 16 Jun 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S379-2023/Published?DocDate=20230616&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the United Mexican States as specified in the Schedule to ...</description><pubDate>Fri, 16 Jun 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S379-2023/Published?DocDate=20230616&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Fri, 16 Jun 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S379-2023/Published?DocDate=20230616&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source — in respect of amounts paid, deemed paid or liable to be paid (whi...</description><pubDate>Fri, 16 Jun 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S379-2023/Published?DocDate=20230616&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Schedule</title><description>Paragraph 3 Replacement of Preamble In the Agreement, replace the Preamble with — The Government of the Republic of Singapore and the Government of the United Mexican States, Desir...</description><pubDate>Fri, 16 Jun 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S379-2023/Published?DocDate=20230616&amp;ProvIds=</link><title>Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multi...</description><pubDate>Fri, 16 Jun 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26?ValidDate=20230428&amp;ProvIds=pr7AA-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7AA Income derived on or after 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived on or after of approved captive insurer exempt from tax Subject to the condition in paragraph (4), the income mentioned in paragraph (2) derived on or after by an a...</description><pubDate>Fri, 28 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26?ValidDate=20230428&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations This Legislative History is provided for the convenience of users o...</description><pubDate>Fri, 28 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S608-2017?ValidDate=20230428&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017 - 5 Approval of captive insurer</title><description>Approval of captive insurer During the period from to (both dates inclusive), the Minister or an authorised body may, upon application by any captive insurer (whether or not the in...</description><pubDate>Fri, 28 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S608-2017?ValidDate=20230428&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017 - 7 Concessionary rate of tax and exemption for approved captive insurer</title><description>Concessionary rate of tax and exemption for approved captive insurer Subject to the condition in paragraph (5), the income mentioned in paragraph (3) derived by an approved captive...</description><pubDate>Fri, 28 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S608-2017?ValidDate=20230428&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 201...</description><pubDate>Fri, 28 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20230428&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 5 Approval of captive insurer</title><description>Approval of captive insurer During the period from to (both dates inclusive), the Minister or an authorised body may, upon application by any captive insurer (whether or not the in...</description><pubDate>Fri, 28 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20230428&amp;ProvIds=pr11-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 11 Concessionary rate of tax and exemption for approved captive insurer</title><description>Concessionary rate of tax and exemption for approved captive insurer Subject to the condition in paragraph (5), the income mentioned in paragraph (3) derived by an approved captive...</description><pubDate>Fri, 28 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20230428&amp;ProvIds=</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017. It is...</description><pubDate>Fri, 28 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20230428&amp;ProvIds=pr7AA-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 7AA Income derived on or after 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived on or after of approved captive insurer exempt from tax Subject to the condition in paragraph (3), the income specified in paragraph (2) derived on or after by an ap...</description><pubDate>Fri, 28 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20230428&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations This Legislative History is provided for the convenience of users ...</description><pubDate>Fri, 28 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20230428&amp;ProvIds=pr5C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5C Income derived on or after 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived on or after of approved captive insurer exempt from tax Subject to the condition in paragraph (4), the income mentioned in paragraph (2) derived on or after by an ap...</description><pubDate>Fri, 28 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20230428&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations This Legislative History is provided for the convenience of users of th...</description><pubDate>Fri, 28 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S231-2023/Published?DocDate=20230426&amp;ProvIds=av-</link><title>Income Tax (Argosy Pte. Ltd. — Section 13(4) Exemption) (No. 2) Notification 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act 1947 , the Minister for Finance makes the following Notification:</description><pubDate>Wed, 26 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S231-2023/Published?DocDate=20230426&amp;ProvIds=pr1-</link><title>Income Tax (Argosy Pte. Ltd. — Section 13(4) Exemption) (No. 2) Notification 2023 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Argosy Pte. Ltd. — Section 13(4) Exemption) (No. 2) Notification 2023 and is deemed to have come into operation on .</description><pubDate>Wed, 26 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S231-2023/Published?DocDate=20230426&amp;ProvIds=pr2-</link><title>Income Tax (Argosy Pte. Ltd. — Section 13(4) Exemption) (No. 2) Notification 2023 - 2 Exemption</title><description>Exemption The interest of US$2,477,042 payable by Argosy Pte. Ltd. to Mizuho Bank, Ltd. during the period from to (both dates inclusive) in respect of the loan amount of US$72,000,...</description><pubDate>Wed, 26 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S231-2023/Published?DocDate=20230426&amp;ProvIds=</link><title>Income Tax (Argosy Pte. Ltd. — Section 13(4) Exemption) (No. 2) Notification 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Argosy Pte. Ltd. — Section 13(4) Exemption) (No. 2) Notification 2023. It is not part of the n...</description><pubDate>Wed, 26 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S205-2023/Published?DocDate=20230418&amp;ProvIds=av-</link><title>Income Tax (Grace Ocean Private Limited — Section 13(4) Exemption) Notification 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act 1947 , the Minister for Finance makes the following Notification:</description><pubDate>Tue, 18 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S205-2023/Published?DocDate=20230418&amp;ProvIds=pr1-</link><title>Income Tax (Grace Ocean Private Limited — Section 13(4) Exemption) Notification 2023 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Grace Ocean Private Limited — Section 13(4) Exemption) Notification 2023 and is deemed to have come into operation on...</description><pubDate>Tue, 18 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S205-2023/Published?DocDate=20230418&amp;ProvIds=pr2-</link><title>Income Tax (Grace Ocean Private Limited — Section 13(4) Exemption) Notification 2023 - 2 Exemption</title><description>Exemption The interest payable by Grace Ocean Private Limited during the period from to (both dates inclusive) in respect of the loan amount of US$6,426,000 under a loan agreement ...</description><pubDate>Tue, 18 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S205-2023/Published?DocDate=20230418&amp;ProvIds=</link><title>Income Tax (Grace Ocean Private Limited — Section 13(4) Exemption) Notification 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Grace Ocean Private Limited — Section 13(4) Exemption) Notification 2023. It is not part of th...</description><pubDate>Tue, 18 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S204-2023/Published?DocDate=20230418&amp;ProvIds=av-</link><title>Income Tax (Argosy Pte. Ltd. — Section 13(4) Exemption) Notification 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act 1947 , the Minister for Finance makes the following Notification:</description><pubDate>Tue, 18 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S204-2023/Published?DocDate=20230418&amp;ProvIds=pr1-</link><title>Income Tax (Argosy Pte. Ltd. — Section 13(4) Exemption) Notification 2023 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Argosy Pte. Ltd. — Section 13(4) Exemption) Notification 2023 and is deemed to have come into operation on .</description><pubDate>Tue, 18 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S204-2023/Published?DocDate=20230418&amp;ProvIds=pr2-</link><title>Income Tax (Argosy Pte. Ltd. — Section 13(4) Exemption) Notification 2023 - 2 Exemption</title><description>Exemption The interest payable by Argosy Pte. Ltd. — to the lenders mentioned in the first column of the following table; in respect of the respective loan amounts mentioned in the...</description><pubDate>Tue, 18 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S204-2023/Published?DocDate=20230418&amp;ProvIds=</link><title>Income Tax (Argosy Pte. Ltd. — Section 13(4) Exemption) Notification 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Argosy Pte. Ltd. — Section 13(4) Exemption) Notification 2023. It is not part of the notificat...</description><pubDate>Tue, 18 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S136-2023?ValidDate=20230405&amp;ProvIds=av-</link><title>Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Wed, 05 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S136-2023?ValidDate=20230405&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 202...</description><pubDate>Wed, 05 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S136-2023?ValidDate=20230405&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of Romania as specified in the Schedule to the Income Tax (Si...</description><pubDate>Wed, 05 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S136-2023?ValidDate=20230405&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Wed, 05 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S136-2023?ValidDate=20230405&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source — in respect of amounts paid, deemed paid or liable to be paid (whi...</description><pubDate>Wed, 05 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S136-2023?ValidDate=20230405&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Schedule</title><description>Paragraph 3 Replacement of Preamble Replace the Preamble of the Agreement with — The Republic of Singapore and Romania, Desiring to further develop their economic relationship and ...</description><pubDate>Wed, 05 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S136-2023?ValidDate=20230405&amp;ProvIds=</link><title>Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mult...</description><pubDate>Wed, 05 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S165-2016?ValidDate=20230401&amp;ProvIds=av-</link><title>Income Tax (Qualifying Mediation and Qualifying Mediator) Rules 2016 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act , the Minister for Finance makes the following Rules:</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S165-2016?ValidDate=20230401&amp;ProvIds=pr1-</link><title>Income Tax (Qualifying Mediation and Qualifying Mediator) Rules 2016 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Qualifying Mediation and Qualifying Mediator) Rules 2016 and come into operation on .</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S165-2016?ValidDate=20230401&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Mediation and Qualifying Mediator) Rules 2016 - 2 Prescribed mediation service providers and mediator certification or accreditation schemes</title><description>Prescribed mediation service providers and mediator certification or accreditation schemes Mediation service providers set out on the Ministry of Law’s website at https://www.mlaw....</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S165-2016?ValidDate=20230401&amp;ProvIds=</link><title>Income Tax (Qualifying Mediation and Qualifying Mediator) Rules 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Mediation and Qualifying Mediator) Rules 2016. It is not part of the rules. G.N. No...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20230401&amp;ProvIds=pr2-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — date of initial application means the first day of a basis period in which a qualifying person prepares or...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20230401&amp;ProvIds=Sc1-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - First Schedule Profit or loss in respect of financial instrument of qualifying person recognised on date of initial application</title><description>Regulation 4(2) Profit or loss in respect of financial instrument of qualifying person recognised on date of initial application The specified amount mentioned in regulation 4(2) i...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20230401&amp;ProvIds=Sc2-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Second Schedule Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had not been disposed of</title><description>Regulation 6(2) Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financia...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20230401&amp;ProvIds=Sc3-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Third Schedule Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had not been disposed of</title><description>Regulation 7(2) Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financia...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20230401&amp;ProvIds=xv-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments re...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S879-2022?ValidDate=20230401&amp;ProvIds=pr2-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - 2 Definitions</title><description>Definitions In these Regulations — contractual interest rate , in relation to any financial instrument, means the applicable interest rate specified in the financial instrument; FR...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S879-2022?ValidDate=20230401&amp;ProvIds=Sc1-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - First Schedule Profit or loss in respect of financial instruments of insurer recognised on first day of basis period of initial year of assessment for transition from tax treatment under section 34A of Act to tax treatment under section 34AAA of Act</title><description>Regulation 3(2) and (3) Profit or loss in respect of financial instruments of insurer recognised on first day of basis period of initial year of assessment for transition from tax ...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S879-2022?ValidDate=20230401&amp;ProvIds=Sc2-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - Second Schedule Profit or loss in respect of financial instruments of insurer recognised on first day of basis period of initial year of assessment for transition from tax treatment under section 34AA of Act to tax treatment under section 34AAA of Act</title><description>Regulation 4(2) and (3) Profit or loss in respect of financial instruments of insurer recognised on first day of basis period of initial year of assessment for transition from tax ...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S879-2022?ValidDate=20230401&amp;ProvIds=Sc3-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - Third Schedule Profit or loss in respect of financial instruments of insurer recognised on first day of basis period of initial year of assessment for transition from other tax treatment to tax treatment under section 34AAA of Act</title><description>Regulation 5(2) and (3) Profit or loss in respect of financial instruments of insurer recognised on first day of basis period of initial year of assessment for transition from othe...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S879-2022?ValidDate=20230401&amp;ProvIds=</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S75-2018?ValidDate=20230401&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (Country-By-Country Reporting) Regulations 2018 - 2 Definitions</title><description>Definitions In these Regulations — authorised person means a person authorised by the Comptroller under section 105L of the Act; constituent entity  — in relation to an MNE group t...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S75-2018?ValidDate=20230401&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (Country-By-Country Reporting) Regulations 2018 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Country-By-Country Reporting) Regulations 2018. It is...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S136-2023/Published?DocDate=20230329&amp;ProvIds=av-</link><title>Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Wed, 29 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S136-2023/Published?DocDate=20230329&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 202...</description><pubDate>Wed, 29 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S136-2023/Published?DocDate=20230329&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of Romania as specified in the Schedule to the Income Tax (Si...</description><pubDate>Wed, 29 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S136-2023/Published?DocDate=20230329&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Wed, 29 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S136-2023/Published?DocDate=20230329&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source — in respect of amounts paid, deemed paid or liable to be paid (whi...</description><pubDate>Wed, 29 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S136-2023/Published?DocDate=20230329&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Schedule</title><description>Paragraph 3 Replacement of Preamble Replace the Preamble of the Agreement with — The Republic of Singapore and Romania, Desiring to further develop their economic relationship and ...</description><pubDate>Wed, 29 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S136-2023/Published?DocDate=20230329&amp;ProvIds=</link><title>Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mult...</description><pubDate>Wed, 29 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S132-2023/Published?DocDate=20230322&amp;ProvIds=av-</link><title>Income Tax (Substituted Objection Period for Trusts) Rules 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) read with section 76(9) of the Income Tax Act 1947 , the Minister for Finance makes the following Rules:</description><pubDate>Wed, 22 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S132-2023/Published?DocDate=20230322&amp;ProvIds=pr1-</link><title>Income Tax (Substituted Objection Period for Trusts) Rules 2023 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Substituted Objection Period for Trusts) Rules 2023 and come into operation on .</description><pubDate>Wed, 22 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S132-2023/Published?DocDate=20230322&amp;ProvIds=pr2-</link><title>Income Tax (Substituted Objection Period for Trusts) Rules 2023 - 2 Definition</title><description>Definition In these Rules, intestate has the meaning given by section 3 of the Intestate Succession Act 1967.</description><pubDate>Wed, 22 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S132-2023/Published?DocDate=20230322&amp;ProvIds=pr3-</link><title>Income Tax (Substituted Objection Period for Trusts) Rules 2023 - 3 Substituted period for objection to notice of assessment</title><description>Substituted period for objection to notice of assessment The period in section 76(3)(b ) of the Act within which a trustee of a trust may make an application objecting to a notice ...</description><pubDate>Wed, 22 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S132-2023/Published?DocDate=20230322&amp;ProvIds=</link><title>Income Tax (Substituted Objection Period for Trusts) Rules 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Substituted Objection Period for Trusts) Rules 2023. It is not part of the rules. G.N. No. S 1...</description><pubDate>Wed, 22 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S132-2023?ValidDate=20230322&amp;ProvIds=av-</link><title>Income Tax (Substituted Objection Period for Trusts) Rules 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) read with section 76(9) of the Income Tax Act 1947 , the Minister for Finance makes the following Rules:</description><pubDate>Wed, 22 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S132-2023?ValidDate=20230322&amp;ProvIds=pr1-</link><title>Income Tax (Substituted Objection Period for Trusts) Rules 2023 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Substituted Objection Period for Trusts) Rules 2023 and come into operation on .</description><pubDate>Wed, 22 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S132-2023?ValidDate=20230322&amp;ProvIds=pr2-</link><title>Income Tax (Substituted Objection Period for Trusts) Rules 2023 - 2 Definition</title><description>Definition In these Rules, intestate has the meaning given by section 3 of the Intestate Succession Act 1967.</description><pubDate>Wed, 22 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S132-2023?ValidDate=20230322&amp;ProvIds=pr3-</link><title>Income Tax (Substituted Objection Period for Trusts) Rules 2023 - 3 Substituted period for objection to notice of assessment</title><description>Substituted period for objection to notice of assessment The period in section 76(3)(b ) of the Act within which a trustee of a trust may make an application objecting to a notice ...</description><pubDate>Wed, 22 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S132-2023?ValidDate=20230322&amp;ProvIds=</link><title>Income Tax (Substituted Objection Period for Trusts) Rules 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Substituted Objection Period for Trusts) Rules 2023. It is not part of the rules. G.N. No. S 1...</description><pubDate>Wed, 22 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S117-2023/Published?DocDate=20230306&amp;ProvIds=av-</link><title>Income Tax (Trustee of Keppel DC REIT, etc. — Section 13(12) Exemption) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Mon, 06 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S117-2023/Published?DocDate=20230306&amp;ProvIds=pr1-</link><title>Income Tax (Trustee of Keppel DC REIT, etc. — Section 13(12) Exemption) Order 2023 - 1 Citation</title><description>Citation This Order is the Income Tax (Trustee of Keppel DC REIT, etc. — Section 13(12) Exemption) Order 2023 .</description><pubDate>Mon, 06 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S117-2023/Published?DocDate=20230306&amp;ProvIds=pr2-</link><title>Income Tax (Trustee of Keppel DC REIT, etc. — Section 13(12) Exemption) Order 2023 - 2 Exemption for trustee of Keppel DC REIT</title><description>Exemption for trustee of Keppel DC REIT Interest income described in sub‑paragraph (2), that is received in Singapore by Perpetual (Asia) Limited (a company incorporated in Singapo...</description><pubDate>Mon, 06 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S117-2023/Published?DocDate=20230306&amp;ProvIds=pr3-</link><title>Income Tax (Trustee of Keppel DC REIT, etc. — Section 13(12) Exemption) Order 2023 - 3 Exemption for KDCR Netherlands 1 Pte. Ltd.</title><description>Exemption for KDCR Netherlands 1 Pte. Ltd. Dividend income received in Singapore by KDCR Netherlands 1 Pte. Ltd. (a company incorporated in Singapore) from KDCR Netherlands B.V. (a...</description><pubDate>Mon, 06 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S117-2023/Published?DocDate=20230306&amp;ProvIds=</link><title>Income Tax (Trustee of Keppel DC REIT, etc. — Section 13(12) Exemption) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Trustee of Keppel DC REIT, etc. — Section 13(12) Exemption) Order 2023. It is not part of the ...</description><pubDate>Mon, 06 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S117-2023?ValidDate=20230306&amp;ProvIds=av-</link><title>Income Tax (Trustee of Keppel DC REIT, etc. — Section 13(12) Exemption) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Mon, 06 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S117-2023?ValidDate=20230306&amp;ProvIds=pr1-</link><title>Income Tax (Trustee of Keppel DC REIT, etc. — Section 13(12) Exemption) Order 2023 - 1 Citation</title><description>Citation This Order is the Income Tax (Trustee of Keppel DC REIT, etc. — Section 13(12) Exemption) Order 2023 .</description><pubDate>Mon, 06 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S117-2023?ValidDate=20230306&amp;ProvIds=pr2-</link><title>Income Tax (Trustee of Keppel DC REIT, etc. — Section 13(12) Exemption) Order 2023 - 2 Exemption for trustee of Keppel DC REIT</title><description>Exemption for trustee of Keppel DC REIT Interest income described in sub‑paragraph (2), that is received in Singapore by Perpetual (Asia) Limited (a company incorporated in Singapo...</description><pubDate>Mon, 06 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S117-2023?ValidDate=20230306&amp;ProvIds=pr3-</link><title>Income Tax (Trustee of Keppel DC REIT, etc. — Section 13(12) Exemption) Order 2023 - 3 Exemption for KDCR Netherlands 1 Pte. Ltd.</title><description>Exemption for KDCR Netherlands 1 Pte. Ltd. Dividend income received in Singapore by KDCR Netherlands 1 Pte. Ltd. (a company incorporated in Singapore) from KDCR Netherlands B.V. (a...</description><pubDate>Mon, 06 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S117-2023?ValidDate=20230306&amp;ProvIds=</link><title>Income Tax (Trustee of Keppel DC REIT, etc. — Section 13(12) Exemption) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Trustee of Keppel DC REIT, etc. — Section 13(12) Exemption) Order 2023. It is not part of the ...</description><pubDate>Mon, 06 Mar 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S88-2023/Published?DocDate=20230221&amp;ProvIds=av-</link><title>Income Tax (Concerto Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act 1947 , the Minister for Finance makes the following Notification:</description><pubDate>Tue, 21 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S88-2023/Published?DocDate=20230221&amp;ProvIds=pr1-</link><title>Income Tax (Concerto Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2023 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Concerto Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2023 and is deemed to have come into operation o...</description><pubDate>Tue, 21 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S88-2023/Published?DocDate=20230221&amp;ProvIds=pr2-</link><title>Income Tax (Concerto Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2023 - 2 Exemption</title><description>Exemption The interest payable by Concerto Singapore Pte. Ltd. — to the lenders mentioned in the first column of the following table; in respect of the respective loan amounts ment...</description><pubDate>Tue, 21 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S88-2023/Published?DocDate=20230221&amp;ProvIds=</link><title>Income Tax (Concerto Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concerto Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2023. It is not part of t...</description><pubDate>Tue, 21 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S86-2023/Published?DocDate=20230220&amp;ProvIds=av-</link><title>Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act 1947 , the Minister for Finance makes the following Notification:</description><pubDate>Mon, 20 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S86-2023/Published?DocDate=20230220&amp;ProvIds=pr1-</link><title>Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023 and is deemed to have come into operation on .</description><pubDate>Mon, 20 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S86-2023/Published?DocDate=20230220&amp;ProvIds=pr2-</link><title>Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023 - 2 Exemption</title><description>Exemption The interest payable by Tiger Holdco Pte. Ltd. during the period from to (both dates inclusive) in respect of the amount of US$233 million under a bond agreement dated , ...</description><pubDate>Mon, 20 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S86-2023/Published?DocDate=20230220&amp;ProvIds=</link><title>Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023. It is not part of the not...</description><pubDate>Mon, 20 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S76-2023/Published?DocDate=20230216&amp;ProvIds=av-</link><title>Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Thu, 16 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S76-2023/Published?DocDate=20230216&amp;ProvIds=pr1-</link><title>Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023 - 1 Citation</title><description>Citation This Order is the Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023 .</description><pubDate>Thu, 16 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S76-2023/Published?DocDate=20230216&amp;ProvIds=pr2-</link><title>Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023 - 2 Exemption</title><description>Exemption Dividend income received in Singapore by Wan Hai International Pte. Ltd. (a company incorporated in Singapore) from Wan Hai Lines (United Arab Emirates) LLC (a company in...</description><pubDate>Thu, 16 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S76-2023/Published?DocDate=20230216&amp;ProvIds=</link><title>Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023. It is not part of the ...</description><pubDate>Thu, 16 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S76-2023?ValidDate=20230216&amp;ProvIds=av-</link><title>Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Thu, 16 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S76-2023?ValidDate=20230216&amp;ProvIds=pr1-</link><title>Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023 - 1 Citation</title><description>Citation This Order is the Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023 .</description><pubDate>Thu, 16 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S76-2023?ValidDate=20230216&amp;ProvIds=pr2-</link><title>Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023 - 2 Exemption</title><description>Exemption Dividend income received in Singapore by Wan Hai International Pte. Ltd. (a company incorporated in Singapore) from Wan Hai Lines (United Arab Emirates) LLC (a company in...</description><pubDate>Thu, 16 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S76-2023?ValidDate=20230216&amp;ProvIds=</link><title>Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023. It is not part of the ...</description><pubDate>Thu, 16 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20230201&amp;ProvIds=av-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Enacting Formula</title><description>In exercise of the powers conferred by section 105K(1) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20230201&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - 2 Declaration as international tax compliance agreement</title><description>Declaration as international tax compliance agreement The Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information is declared as an intern...</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc1-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - First Schedule Countries</title><description>Paragraph 2(a ) Countries Belgium Brazil Bulgaria Canada Cyprus Faroe Islands Gibraltar Greece Guernsey India Indonesia Isle of Man Jersey Luxembourg Mexico Portugal Slovak Republi...</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc2-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Second Schedule Countries</title><description>Paragraph 2(b ) Countries Argentina Barbados Bermuda Cayman Islands Chile Colombia Cook Islands Croatia Curacao Czech Republic France Germany Lebanon Liechtenstein Montserrat Nauru...</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20230201&amp;ProvIds=Sc3-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Third Schedule Countries</title><description>Paragraph 2(c ) Countries Austria China Hungary Malaysia Panama S 299/2018</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20230201&amp;ProvIds=Sc4-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Fourth Schedule Countries</title><description>Paragraph 2(d ) Countries Aruba Azerbaijan Bahamas Grenada Hong Kong Special Administrative Region of the People’s Republic of China Turks and Caicos Islands United Arab Emirates S...</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20230201&amp;ProvIds=Sc5-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Fifth Schedule Countries</title><description>Paragraph 2(e ) Countries Anguilla Greenland Macao Special Administrative Region of the People’s Republic of China S 735/2018</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc6-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Sixth Schedule Country</title><description>Paragraph 2(f ) Country Qatar S 295/2019</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc7-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Seventh Schedule Country</title><description>Paragraph 2(g ) Country Israel S 295/2019</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc8-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Eighth Schedule Country</title><description>Paragraph 2(h ) Country Antigua &amp; Barbuda S 295/2019</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc9-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Ninth Schedule Countries</title><description>Paragraph 2(i ) Countries British Virgin Islands Costa Rica Vanuatu S 295/2019</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc10-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Tenth  Schedule Country</title><description>Paragraph 2(j ) Country Monaco S 295/2019</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc11-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Eleventh  Schedule Countries</title><description>Paragraph 2(k ) Countries Australia Estonia Italy Korea Netherlands S 105/2020</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc12-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twelfth  Schedule Country</title><description>Paragraph 2(l ) Country Mauritius S 105/2020</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc13-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Thirteenth  Schedule Country</title><description>Paragraph 2(m ) Country Belize S 105/2020</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc14-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Fourteenth  Schedule Country</title><description>Paragraph 2(n ) Country Bahrain S 105/2020</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc15-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Fifteenth  Schedule Country</title><description>Paragraph 2(o ) Country Kuwait S 105/2020</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc16-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Sixteenth  Schedule Country</title><description>Paragraph 2(p ) Country Ghana S 105/2020</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc17-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Seventeenth  Schedule Country</title><description>Paragraph 2(q ) Country Dominica S 105/2020</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20230201&amp;ProvIds=Sc18-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Eighteenth  Schedule Country</title><description>Paragraph 2(r ) Country Japan S 395/2020</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc19-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Nineteenth  Schedule Country</title><description>Paragraph 2(s ) Country Turkey S 86/2021</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc20-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twentieth  Schedule Country</title><description>Paragraph 2(t ) Country Nigeria S 86/2021</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc21-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twenty First Schedule Country</title><description>Paragraph 2(u ) Country Oman S 86/2021</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc22-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twenty Second Schedule Country</title><description>Paragraph 2(v ) Country Albania S 86/2021</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20240201&amp;ProvIds=Sc23-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twenty Third Schedule Countries</title><description>Paragraph 2(w ) Countries Brunei Darussalam Peru S 86/2021</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20230201&amp;ProvIds=Sc24-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twenty Fourth Schedule Country</title><description>Paragraph 2(x ) Country Andorra S 72/2022</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20230201&amp;ProvIds=Sc25-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twenty Fifth Schedule Country</title><description>Paragraph 2(y ) Country Saint Lucia S 72/2022</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20230201&amp;ProvIds=Sc26-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twenty Sixth Schedule Country</title><description>Paragraph 2(z ) Country Ecuador S 72/2022</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20230201&amp;ProvIds=Sc27-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twenty Seventh Schedule Country</title><description>Paragraph 2(za ) Country Kazakhstan S 72/2022</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20230201&amp;ProvIds=Sc28-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twenty Eighth Schedule Countries</title><description>Paragraph 2(zb ) Countries Maldives New Caledonia S 72/2022</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20230201&amp;ProvIds=Sc29-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twenty Ninth Schedule Country</title><description>Paragraph 2(zc ) Country Sint Maarten S 31/2023</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20230201&amp;ProvIds=Sc30-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Thirtieth  Schedule Country</title><description>Paragraph 2(zd ) Country Jamaica S 31/2023</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20230201&amp;ProvIds=</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automa...</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2023/Published?DocDate=20230201&amp;ProvIds=av-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2023/Published?DocDate=20230201&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 and is deemed to have come into operation...</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2023/Published?DocDate=20230201&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 2 Definitions</title><description>Definitions In this Order — approved related party , in relation to an ASIE, means any company or partnership — that is a related party of the ASIE and approved by the Minister or ...</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2023/Published?DocDate=20230201&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 3 Approval</title><description>Approval The Minister or a person appointed by the Minister may approve a related party of an ASIE as an approved related party of the ASIE for the purposes of this Order. The appr...</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2023/Published?DocDate=20230201&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 4 Exemption from tax of income relating to chartering and finance leasing of ship</title><description>Exemption from tax of income relating to chartering and finance leasing of ship The income described in sub‑paragraph (2) of an ASIE that is received in Singapore during the period...</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2023/Published?DocDate=20230201&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 5 Exemption from tax of income relating to foreign exchange and risk management activities</title><description>Exemption from tax of income relating to foreign exchange and risk management activities The income described in sub-paragraph (2) of an ASIE that is received in Singapore during t...</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2023/Published?DocDate=20230201&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 6 Exemption from tax of income relating to sale of ships, etc.</title><description>Exemption from tax of income relating to sale of ships, etc. The income described in sub‑paragraph (2) of an ASIE that is received in Singapore during the period of the ASIE’s appr...</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2023/Published?DocDate=20230201&amp;ProvIds=</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023. It is not ...</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20230127&amp;ProvIds=av-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Enacting Formula</title><description>In exercise of the powers conferred by section 105K of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Fri, 27 Jan 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20230127&amp;ProvIds=pr1-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - 1 Citation</title><description>Citation This Order is the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 201...</description><pubDate>Fri, 27 Jan 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20230127&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - 2 Declaration as international tax compliance agreement</title><description>Declaration as international tax compliance agreement The Multilateral Competent Authority Agreement on the Exchange of Country‑By‑Country Reports is declared as an international t...</description><pubDate>Fri, 27 Jan 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20230127&amp;ProvIds=Sc9-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Ninth Schedule Countries</title><description>Paragraph 2(i ) Countries Azerbaijan Maldives Turkey S 356/2022</description><pubDate>Fri, 27 Jan 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20230127&amp;ProvIds=Sc10-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Tenth  Schedule Country</title><description>Paragraph 2(j ) Country Tunisia S 26/2023</description><pubDate>Fri, 27 Jan 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20230127&amp;ProvIds=Sc11-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Eleventh  Schedule Country</title><description>Paragraph 2(k ) Country Israel S 26/2023</description><pubDate>Fri, 27 Jan 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20230127&amp;ProvIds=</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Ex...</description><pubDate>Fri, 27 Jan 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S411-2017?ValidDate=20230111&amp;ProvIds=pr4A-</link><title>Income Tax (Filing of Estimates of Chargeable Income) Rules 2017 - 4A Exemption for insurer from furnishing estimate of chargeable income</title><description>Exemption for insurer from furnishing estimate of chargeable income An insurer is exempt from section 63(1AAA) of the Act in respect of a year of assessment if — its revenue in tha...</description><pubDate>Wed, 11 Jan 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S411-2017?ValidDate=20230111&amp;ProvIds=xv-</link><title>Income Tax (Filing of Estimates of Chargeable Income) Rules 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Filing of Estimates of Chargeable Income) Rules 2017. It is not part of the rules. G.N. No. S 4...</description><pubDate>Wed, 11 Jan 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S967-2022?ValidDate=20230101&amp;ProvIds=av-</link><title>Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Sun, 01 Jan 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S967-2022?ValidDate=20230101&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 20...</description><pubDate>Sun, 01 Jan 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S967-2022?ValidDate=20230101&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Republic of Bulgaria as specified in the Schedule to t...</description><pubDate>Sun, 01 Jan 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S967-2022?ValidDate=20230101&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Sun, 01 Jan 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S967-2022?ValidDate=20230101&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source — in respect of amounts paid, deemed paid or liable to be paid (whi...</description><pubDate>Sun, 01 Jan 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S967-2022?ValidDate=20230101&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Schedule</title><description>Paragraph 3 Replacement of Preamble Replace the Preamble of the Agreement with — The Government of the Republic of Singapore and the Government of the Republic of Bulgaria, Intendi...</description><pubDate>Sun, 01 Jan 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S967-2022?ValidDate=20230101&amp;ProvIds=</link><title>Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mul...</description><pubDate>Sun, 01 Jan 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S966-2022?ValidDate=20230101&amp;ProvIds=av-</link><title>Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Sun, 01 Jan 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S966-2022?ValidDate=20230101&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Orde...</description><pubDate>Sun, 01 Jan 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S966-2022?ValidDate=20230101&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Republic of South Africa as specified in the Schedule ...</description><pubDate>Sun, 01 Jan 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S966-2022?ValidDate=20230101&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Sun, 01 Jan 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S966-2022?ValidDate=20230101&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source — in respect of amounts paid, deemed paid or liable to be paid (whi...</description><pubDate>Sun, 01 Jan 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S966-2022?ValidDate=20230101&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Schedule</title><description>Paragraph 3 Replacement of Preamble Replace the Preamble of the Agreement with — The Government of the Republic of Singapore and the Government of the Republic of South Africa, Des...</description><pubDate>Sun, 01 Jan 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S966-2022?ValidDate=20230101&amp;ProvIds=</link><title>Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) (Modifications to Implement...</description><pubDate>Sun, 01 Jan 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S965-2022/Published?DocDate=20221216&amp;ProvIds=av-</link><title>Income Tax (Dreymoor Fertilizers Overseas Pte. Ltd. — Section 13(4) Exemption) Notification 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act 1947 , the Minister for Finance makes the following Notification:</description><pubDate>Fri, 16 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S965-2022/Published?DocDate=20221216&amp;ProvIds=pr1-</link><title>Income Tax (Dreymoor Fertilizers Overseas Pte. Ltd. — Section 13(4) Exemption) Notification 2022 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Dreymoor Fertilizers Overseas Pte. Ltd. — Section 13(4) Exemption) Notification 2022 and is deemed to have come into ...</description><pubDate>Fri, 16 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S965-2022/Published?DocDate=20221216&amp;ProvIds=pr2-</link><title>Income Tax (Dreymoor Fertilizers Overseas Pte. Ltd. — Section 13(4) Exemption) Notification 2022 - 2 Exemption</title><description>Exemption Subject to sub‑paragraphs (2) and (3), the interest payable by Dreymoor Fertilizers Overseas Pte. Ltd. from to (both dates inclusive) to the financial institutions not re...</description><pubDate>Fri, 16 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S965-2022/Published?DocDate=20221216&amp;ProvIds=</link><title>Income Tax (Dreymoor Fertilizers Overseas Pte. Ltd. — Section 13(4) Exemption) Notification 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Dreymoor Fertilizers Overseas Pte. Ltd. — Section 13(4) Exemption) Notification 2022. It is no...</description><pubDate>Fri, 16 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S967-2022/Published?DocDate=20221216&amp;ProvIds=av-</link><title>Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Fri, 16 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S967-2022/Published?DocDate=20221216&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 20...</description><pubDate>Fri, 16 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S967-2022/Published?DocDate=20221216&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Republic of Bulgaria as specified in the Schedule to t...</description><pubDate>Fri, 16 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S967-2022/Published?DocDate=20221216&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Fri, 16 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S967-2022/Published?DocDate=20221216&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source — in respect of amounts paid, deemed paid or liable to be paid (whi...</description><pubDate>Fri, 16 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S967-2022/Published?DocDate=20221216&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Schedule</title><description>Paragraph 3 Replacement of Preamble Replace the Preamble of the Agreement with — The Government of the Republic of Singapore and the Government of the Republic of Bulgaria, Intendi...</description><pubDate>Fri, 16 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S967-2022/Published?DocDate=20221216&amp;ProvIds=</link><title>Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mul...</description><pubDate>Fri, 16 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S966-2022/Published?DocDate=20221216&amp;ProvIds=av-</link><title>Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Fri, 16 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S966-2022/Published?DocDate=20221216&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Orde...</description><pubDate>Fri, 16 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S966-2022/Published?DocDate=20221216&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Republic of South Africa as specified in the Schedule ...</description><pubDate>Fri, 16 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S966-2022/Published?DocDate=20221216&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Fri, 16 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S966-2022/Published?DocDate=20221216&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source — in respect of amounts paid, deemed paid or liable to be paid (whi...</description><pubDate>Fri, 16 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S966-2022/Published?DocDate=20221216&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Schedule</title><description>Paragraph 3 Replacement of Preamble Replace the Preamble of the Agreement with — The Government of the Republic of Singapore and the Government of the Republic of South Africa, Des...</description><pubDate>Fri, 16 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S966-2022/Published?DocDate=20221216&amp;ProvIds=</link><title>Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) (Modifications to Implement...</description><pubDate>Fri, 16 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S693-2007?ValidDate=20221206&amp;ProvIds=av-</link><title>Income Tax (Exemption of Income of Locally Administered Trust) Regulations 2007 - Enacting Formula</title><description>In exercise of the powers conferred by section 13Q of the Income Tax Act, the Minister for Finance hereby makes the following Regulations:</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S693-2007?ValidDate=20221206&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Locally Administered Trust) Regulations 2007 - 2 Definitions</title><description>Definitions In these Regulations — eligible locally administered trust means a locally administered trust created in writing –– which does not arise from a will or from the adminis...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S693-2007?ValidDate=20221206&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Locally Administered Trust) Regulations 2007 - 3 Exemption</title><description>Exemption Subject to regulation 4, there shall be exempt from tax the relevant income of — an eligible locally administered trust; and a holding company of an eligible locally admi...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S693-2007?ValidDate=20221206&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income of Locally Administered Trust) Regulations 2007 - 4 Deduction of certain losses not allowed</title><description>Deduction of certain losses not allowed No deduction shall be allowed under the Act to any eligible locally administered trust or holding company of such trust in respect of any lo...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S693-2007?ValidDate=20221206&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Locally Administered Trust) Regulations 2007 - 5 Keeping of records</title><description>Keeping of records Every trustee company administering an eligible locally administered trust shall keep and maintain such records of the particulars of every settlor and beneficia...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S693-2007?ValidDate=20221206&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Locally Administered Trust) Regulations 2007 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Locally Administered Trust) Regulations 2007 . It is not part of these R...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S155-2009?ValidDate=20221206&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Income Derived from Managing Qualifying Registered Business Trust or Company) Regulations 2009 - 4 Period of concession</title><description>Period of concession A trustee-manager or fund management company may be approved under section 43S of the Act for such period not exceeding 10 years as may be specified by the Min...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S155-2009?ValidDate=20221206&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Income Derived from Managing Qualifying Registered Business Trust or Company) Regulations 2009 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Income Derived from Managing Qualifying Registered Business Trust...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20221206&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20221206&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017. It is not...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20221206&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 5 Regulations not applicable to certain foreign trusts</title><description>Regulations not applicable to certain foreign trusts These Regulations shall not apply to a foreign trust where any settlor or beneficiary or unit holder (as the case may be) of th...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20221206&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 6 Keeping of records</title><description>Keeping of records Every trustee company shall keep and maintain in respect of a foreign trust such records of the particulars of every settlor and beneficiary or unit holder (as ...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20221206&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N....</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S943-2022/Published?DocDate=20221206&amp;ProvIds=av-</link><title>Income Tax (Assignment of Functions under Section 3A) Notification 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 3A(1) of the Income Tax Act 1947 , the Minister for Finance, after consultation with the Senior Minister and Coordinating Minister fo...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S943-2022/Published?DocDate=20221206&amp;ProvIds=pr1-</link><title>Income Tax (Assignment of Functions under Section 3A) Notification 2022 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Assignment of Functions under Section 3A) Notification 2022 and comes into operation on .</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S943-2022/Published?DocDate=20221206&amp;ProvIds=pr2-</link><title>Income Tax (Assignment of Functions under Section 3A) Notification 2022 - 2 Assignment of functions</title><description>Assignment of functions The Minister assigns to the Monetary Authority of Singapore — the powers of the Minister under the Act specified in sub‑paragraphs (2) and (3); and the powe...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S943-2022/Published?DocDate=20221206&amp;ProvIds=</link><title>Income Tax (Assignment of Functions under Section 3A) Notification 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Assignment of Functions under Section 3A) Notification 2022. It is not part of the notificatio...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S943-2022?ValidDate=20221206&amp;ProvIds=av-</link><title>Income Tax (Assignment of Functions under Section 3A) Notification 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 3A(1) of the Income Tax Act 1947 , the Minister for Finance, after consultation with the Senior Minister and Coordinating Minister fo...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S943-2022?ValidDate=20221206&amp;ProvIds=pr1-</link><title>Income Tax (Assignment of Functions under Section 3A) Notification 2022 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Assignment of Functions under Section 3A) Notification 2022 and comes into operation on .</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S943-2022?ValidDate=20221206&amp;ProvIds=pr2-</link><title>Income Tax (Assignment of Functions under Section 3A) Notification 2022 - 2 Assignment of functions</title><description>Assignment of functions The Minister assigns to the Monetary Authority of Singapore — the powers of the Minister under the Act specified in sub‑paragraphs (2) and (3); and the powe...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S943-2022?ValidDate=20221206&amp;ProvIds=</link><title>Income Tax (Assignment of Functions under Section 3A) Notification 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Assignment of Functions under Section 3A) Notification 2022. It is not part of the notificatio...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S574-2009?ValidDate=20221206&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 6) Notification 2009 - 2 Definitions</title><description>Definitions In this Notification — approved loan , in relation to a financial sector incentive (headquarter services) company, means a loan or other arrangement similar in nature t...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S574-2009?ValidDate=20221206&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 6) Notification 2009 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 6) No...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20221206&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bon...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20221206&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 7 Annual statement and annual declaration</title><description>Annual statement and annual declaration Where a prescribed person derives in any basis period any income exempt from tax under regulation 3, any fund manager of the prescribed pers...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20221206&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) R...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20221206?ValidDate=20221206&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 4 Approval of insurer</title><description>Approval of insurer During the period from to (both dates inclusive), the Minister or an authorised body may, upon application by any insurer licensed under the Insurance Act 1966 ...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20221206&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 5 Approval of captive insurer</title><description>Approval of captive insurer During the period from to (both dates inclusive), the Minister or an authorised body may, upon application by any captive insurer (whether or not the in...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20221206&amp;ProvIds=</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017. It is...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S944-2022/Published?DocDate=20221206&amp;ProvIds=av-</link><title>Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act 1947 , the Minister for Finance makes the following Rules:</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S944-2022/Published?DocDate=20221206&amp;ProvIds=pr1-</link><title>Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 and come into operation on .</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S944-2022/Published?DocDate=20221206&amp;ProvIds=pr2-</link><title>Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 - 2 Financial sector incentive companies approved before 6 December 2022</title><description>Financial sector incentive companies approved before Regulations made under section 43J of the Act that are in force immediately before are not invalid despite any inconsistency wi...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S944-2022/Published?DocDate=20221206&amp;ProvIds=pr3-</link><title>Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 - 3 Insurers approved before 6 December 2022</title><description>Insurers approved before Regulations made under section 43C of the Act that are in force immediately before are not invalid despite any inconsistency with that section as amended b...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S944-2022/Published?DocDate=20221206&amp;ProvIds=pr4-</link><title>Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 - 4 Insurance brokers approved before 6 December 2022</title><description>Insurance brokers approved before Regulations made under section 43R of the Act that are in force immediately before are not invalid despite any inconsistency with that section as ...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S944-2022/Published?DocDate=20221206&amp;ProvIds=</link><title>Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022. It is not part of th...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S944-2022?ValidDate=20221206&amp;ProvIds=av-</link><title>Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act 1947 , the Minister for Finance makes the following Rules:</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S944-2022?ValidDate=20221206&amp;ProvIds=pr1-</link><title>Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 and come into operation on .</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S944-2022?ValidDate=20221206&amp;ProvIds=pr2-</link><title>Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 - 2 Financial sector incentive companies approved before 6 December 2022</title><description>Financial sector incentive companies approved before Regulations made under section 43J of the Act that are in force immediately before are not invalid despite any inconsistency wi...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S944-2022?ValidDate=20221206&amp;ProvIds=pr3-</link><title>Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 - 3 Insurers approved before 6 December 2022</title><description>Insurers approved before Regulations made under section 43C of the Act that are in force immediately before are not invalid despite any inconsistency with that section as amended b...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S944-2022?ValidDate=20221206&amp;ProvIds=pr4-</link><title>Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 - 4 Insurance brokers approved before 6 December 2022</title><description>Insurance brokers approved before Regulations made under section 43R of the Act that are in force immediately before are not invalid despite any inconsistency with that section as ...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S944-2022?ValidDate=20221206&amp;ProvIds=</link><title>Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022. It is not part of th...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S610-2017?ValidDate=20221206&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2017 - 4 Approval of insurance broker</title><description>Approval of insurance broker The Minister or an authorised body may, upon application by a company that is a direct insurance broker, general reinsurance broker or life reinsurance...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S610-2017?ValidDate=20221206&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2017. It is not part of ...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S8-2010/Historical/20221206?ValidDate=20221206&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Approved Companies Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 7 Annual statement and annual declaration</title><description>Annual statement and annual declaration Where an approved company derives in any basis period any income exempt from tax under regulation 3, any fund manager of the approved compan...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20221206?ValidDate=20221206&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 3 Exemption from tax of qualifying amount paid by trustee of prescribed trust fund referred to in section 13C of Act</title><description>Exemption from tax of qualifying amount paid by trustee of prescribed trust fund referred to in section 13C of Act There shall be exempt from tax any qualifying amount liable to be...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20221206?ValidDate=20221206&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 5 Exemption from tax of qualifying amount paid by approved company referred to in section 13O of Act</title><description>Exemption from tax of qualifying amount paid by approved company referred to in section 13O of Act There shall be exempt from tax any qualifying amount liable to be paid by an appr...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20221206?ValidDate=20221206&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 6 Exemption from tax of qualifying amount paid by approved person, etc., referred to in section 13U of Act</title><description>Exemption from tax of qualifying amount paid by approved person, etc., referred to in section 13U of Act There shall be exempt from tax any qualifying amount liable to be paid by a...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20221206?ValidDate=20221206&amp;ProvIds=pr8-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 8 Exemption from tax of qualifying amount paid by sovereign fund entity referred to in section 13V of Act</title><description>Exemption from tax of qualifying amount paid by sovereign fund entity referred to in section 13V of Act There shall be exempt from tax any qualifying amount liable to be paid by a ...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20221206?ValidDate=20221206&amp;ProvIds=pr9-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 9 Exemption from tax of qualifying amount paid by approved foreign government-owned entity referred to in section 13V of Act</title><description>Exemption from tax of qualifying amount paid by approved foreign government-owned entity referred to in section 13V of Act There shall be exempt from tax any qualifying amount liab...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S50-2012?ValidDate=20221206&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Certain Income of Prescribed Sovereign Fund Entities and Approved Foreign Government-Owned Entities) Regulations 2012 - 4 Period of approval of approved foreign government‑owned entity</title><description>Period of approval of approved foreign government‑owned entity The period of an approval of any foreign government‑owned entity by the Minister or an authorised body for the purpos...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S50-2012?ValidDate=20221206&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Certain Income of Prescribed Sovereign Fund Entities and Approved Foreign Government-Owned Entities) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Certain Income of Prescribed Sovereign Fund Entities and Approved Foreign Governme...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S608-2017/Historical/20221206?ValidDate=20221206&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017 - 4 Approval of insurer</title><description>Approval of insurer During the period from to (both dates inclusive), the Minister or an authorised body may, upon application by any insurer licensed under the Insurance Act 1966 ...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S608-2017?ValidDate=20221206&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017 - 5 Approval of captive insurer</title><description>Approval of captive insurer During the period from to (both dates inclusive), the Minister or an authorised body may, upon application by any captive insurer (whether or not the in...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S608-2017/Historical/20221206?ValidDate=20221206&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017 - 6 Concessionary rate of tax for approved insurer</title><description>Concessionary rate of tax for approved insurer Subject to this regulation, tax is payable at the rate of 10% on the income mentioned in paragraph (2) derived by an approved insurer...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S608-2017?ValidDate=20221206&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017 - 7 Concessionary rate of tax and exemption for approved captive insurer</title><description>Concessionary rate of tax and exemption for approved captive insurer Subject to the condition in paragraph (5), the income mentioned in paragraph (3) derived by an approved captive...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S608-2017/Historical/20221206?ValidDate=20221206&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017 - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations For the purpose of determining the income mentioned in regulation 6(2), all of the following for which a deduction is allowable ...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S608-2017?ValidDate=20221206&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 201...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S435-2006?ValidDate=20221201&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Foreign Income — REITs and Other Special Cases) Order 2006 - 2 Exemption of dividends, etc., derived from any territory outside Singapore and received by resident in Singapore</title><description>Exemption of dividends, etc., derived from any territory outside Singapore and received by resident in Singapore Subject to sub-paragraph (2), there shall be exempt from tax — any ...</description><pubDate>Thu, 01 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S435-2006?ValidDate=20221201&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Foreign Income — REITs and Other Special Cases) Order 2006 - 3 Exemption of dividends, etc., derived from any territory outside Singapore and received by trustee of real estate investment trust resident in Singapore, etc.</title><description>Exemption of dividends, etc., derived from any territory outside Singapore and received by trustee of real estate investment trust resident in Singapore, etc. Subject to sub‑paragr...</description><pubDate>Thu, 01 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S435-2006?ValidDate=20221201&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Foreign Income — REITs and Other Special Cases) Order 2006 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Foreign Income — REITs and Other Special Cases) Order 2006 . It is not part of thi...</description><pubDate>Thu, 01 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S315-2008?ValidDate=20221111&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Project Debt Securities) Regulations 2008 - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , break cost , debt securities , financial institution , financial sector incentive (bond market) company , financial ...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S315-2008?ValidDate=20221111&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Project Debt Securities) Regulations 2008 - 3 Prescribed conditions for tax exemption on income from qualifying project debt securities</title><description>Prescribed conditions for tax exemption on income from qualifying project debt securities The exemption from tax under section 13(1)(b ) of the Act shall not apply if the issuer of...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S315-2008?ValidDate=20221111&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Project Debt Securities) Regulations 2008 - 4 Arrangements for qualifying project debt securities</title><description>Arrangements for qualifying project debt securities The arrangements referred to in paragraph (a ) of the definition of qualifying project debt securities in section 13(16) of the ...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S315-2008?ValidDate=20221111&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Project Debt Securities) Regulations 2008 - 5 Prescribed infrastructure assets or projects</title><description>Prescribed infrastructure assets or projects The infrastructure assets and projects prescribed for the purposes of paragraph (b ) of the definition of qualifying project debt secur...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S315-2008?ValidDate=20221111&amp;ProvIds=pr6-</link><title>Income Tax (Qualifying Project Debt Securities) Regulations 2008 - 6 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of a person to be exempted from tax under section 13(1)(b ) of the Act (referred to in this regulation as the ex...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S315-2008?ValidDate=20221111&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Project Debt Securities) Regulations 2008 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Project Debt Securities) Regulations 2008 . It is not part of these Regulations. G. ...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S748-2004?ValidDate=20221111&amp;ProvIds=pr2-</link><title>Income Tax (Functional Currency) Regulations 2004 - 2 Transitional provisions for companies</title><description>Transitional provisions for companies Where a company — is required for any year of assessment to furnish its tax computation and particulars of its income in a non-Singapore dolla...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S748-2004?ValidDate=20221111&amp;ProvIds=pr3A-</link><title>Income Tax (Functional Currency) Regulations 2004 - 3A Transitional provisions for licensed insurers</title><description>Transitional provisions for licensed insurers Subject to paragraph (2), where a licensed insurer — is required for any year of assessment to furnish its tax computation and particu...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S748-2004?ValidDate=20221111&amp;ProvIds=pr4-</link><title>Income Tax (Functional Currency) Regulations 2004 - 4 Applicable rate of exchange</title><description>Applicable rate of exchange Subject to paragraph (2) , a company, an individual or a precedent partner referred to in regulation 2 or 3 , as the case may be, shall make an irrevoca...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S748-2004?ValidDate=20221111&amp;ProvIds=xv-</link><title>Income Tax (Functional Currency) Regulations 2004 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Functional Currency) Regulations 2004 . It is not part of these Regulations. G. N. No. S 748/20...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S881-2022/Published?DocDate=20221111&amp;ProvIds=av-</link><title>Income Tax (SY RORO 4 Pte. Ltd. — Section 13(4) Exemption) Notification 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act 1947 , the Minister for Finance makes the following Notification:</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S881-2022/Published?DocDate=20221111&amp;ProvIds=pr1-</link><title>Income Tax (SY RORO 4 Pte. Ltd. — Section 13(4) Exemption) Notification 2022 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (SY RORO 4 Pte. Ltd. — Section 13(4) Exemption) Notification 2022 and is deemed to have come into operation on .</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S881-2022/Published?DocDate=20221111&amp;ProvIds=pr2-</link><title>Income Tax (SY RORO 4 Pte. Ltd. — Section 13(4) Exemption) Notification 2022 - 2 Exemption</title><description>Exemption The interest payable by SY RORO 4 Pte. Ltd., a wholly‑owned subsidiary of Seven Yield Pte. Ltd., to Oriental Fleet RORO 01 Limited during the relevant period, under a sal...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S881-2022/Published?DocDate=20221111&amp;ProvIds=</link><title>Income Tax (SY RORO 4 Pte. Ltd. — Section 13(4) Exemption) Notification 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (SY RORO 4 Pte. Ltd. — Section 13(4) Exemption) Notification 2022. It is not part of the notifi...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S879-2022/Published?DocDate=20221111&amp;ProvIds=av-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 34AAA(13) of the Income Tax Act 1947 , the Minister for Finance makes the following Regulations:</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S879-2022/Published?DocDate=20221111&amp;ProvIds=pr1-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulati...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S879-2022/Published?DocDate=20221111&amp;ProvIds=pr2-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - 2 Definitions</title><description>Definitions In these Regulations — contractual interest rate , in relation to any financial instrument, means the applicable interest rate specified in the financial instrument; FR...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S879-2022/Published?DocDate=20221111&amp;ProvIds=pr3-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - 3 Transition from tax treatment under section 34A of Act to tax treatment under section 34AAA of Act</title><description>Transition from tax treatment under section 34A of Act to tax treatment under section 34AAA of Act This regulation applies to an insurer that is a qualifying person under section 3...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S879-2022/Published?DocDate=20221111&amp;ProvIds=pr4-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - 4 Transition from tax treatment under section 34AA of Act to tax treatment under section 34AAA of Act</title><description>Transition from tax treatment under section 34AA of Act to tax treatment under section 34AAA of Act This regulation applies to an insurer that is a qualifying person under section ...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S879-2022/Published?DocDate=20221111&amp;ProvIds=pr5-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - 5 Transition from other tax treatment to tax treatment under section 34AAA of Act</title><description>Transition from other tax treatment to tax treatment under section 34AAA of Act This regulation applies to an insurer that is not a qualifying person under section 34A or 34AA of t...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S879-2022/Published?DocDate=20221111&amp;ProvIds=pr6-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - 6 Additional amount treated as income under section 34AAA(7) of Act or allowable as deduction under section 34AAA(10) of Act due to capital loss or gain, where financial instrument had not been disposed of</title><description>Additional amount treated as income under section 34AAA(7) of Act or allowable as deduction under section 34AAA(10) of Act due to capital loss or gain, where financial instrument h...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S879-2022/Published?DocDate=20221111&amp;ProvIds=pr7-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - 7 Additional amount treated as income under section 34AAA(7) of Act or allowable as deduction under section 34AAA(10) of Act due to revenue gain or loss, where financial instrument had not been disposed of</title><description>Additional amount treated as income under section 34AAA(7) of Act or allowable as deduction under section 34AAA(10) of Act due to revenue gain or loss, where financial instrument h...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S879-2022/Published?DocDate=20221111&amp;ProvIds=pr8-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - 8 Additional amount treated as income under section 34AAA(7) of Act or allowable as deduction under section 34AAA(10) of Act due to capital loss or gain, where financial instrument had been disposed of</title><description>Additional amount treated as income under section 34AAA(7) of Act or allowable as deduction under section 34AAA(10) of Act due to capital loss or gain, where financial instrument h...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S879-2022/Published?DocDate=20221111&amp;ProvIds=pr9-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - 9 Additional amount treated as income under section 34AAA(7) of Act or allowable as deduction under section 34AAA(10) of Act due to revenue gain or loss, where financial instrument had been disposed of</title><description>Additional amount treated as income under section 34AAA(7) of Act or allowable as deduction under section 34AAA(10) of Act due to revenue gain or loss, where financial instrument h...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S879-2022/Published?DocDate=20221111&amp;ProvIds=Sc1-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - First Schedule Profit or loss in respect of financial instruments of insurer recognised on first day of basis period of initial year of assessment for transition from tax treatment under section 34A of Act to tax treatment under section 34AAA of Act</title><description>Regulation 3(2) and (3) Profit or loss in respect of financial instruments of insurer recognised on first day of basis period of initial year of assessment for transition from tax ...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S879-2022/Published?DocDate=20221111&amp;ProvIds=Sc2-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - Second Schedule Profit or loss in respect of financial instruments of insurer recognised on first day of basis period of initial year of assessment for transition from tax treatment under section 34AA of Act to tax treatment under section 34AAA of Act</title><description>Regulation 4(2) and (3) Profit or loss in respect of financial instruments of insurer recognised on first day of basis period of initial year of assessment for transition from tax ...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S879-2022/Published?DocDate=20221111&amp;ProvIds=Sc3-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - Third Schedule Profit or loss in respect of financial instruments of insurer recognised on first day of basis period of initial year of assessment for transition from other tax treatment to tax treatment under section 34AAA of Act</title><description>Regulation 5(2) and (3) Profit or loss in respect of financial instruments of insurer recognised on first day of basis period of initial year of assessment for transition from othe...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S879-2022/Published?DocDate=20221111&amp;ProvIds=</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S879-2022/Historical/20221111?ValidDate=20221111&amp;ProvIds=av-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 34AAA(13) of the Income Tax Act 1947 , the Minister for Finance makes the following Regulations:</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S879-2022/Historical/20221111?ValidDate=20221111&amp;ProvIds=pr1-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulati...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S879-2022?ValidDate=20221111&amp;ProvIds=pr2-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - 2 Definitions</title><description>Definitions In these Regulations — contractual interest rate , in relation to any financial instrument, means the applicable interest rate specified in the financial instrument; FR...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S879-2022/Historical/20221111?ValidDate=20221111&amp;ProvIds=pr3-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - 3 Transition from tax treatment under section 34A of Act to tax treatment under section 34AAA of Act</title><description>Transition from tax treatment under section 34A of Act to tax treatment under section 34AAA of Act This regulation applies to an insurer that is a qualifying person under section 3...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S879-2022/Historical/20221111?ValidDate=20221111&amp;ProvIds=pr4-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - 4 Transition from tax treatment under section 34AA of Act to tax treatment under section 34AAA of Act</title><description>Transition from tax treatment under section 34AA of Act to tax treatment under section 34AAA of Act This regulation applies to an insurer that is a qualifying person under section ...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S879-2022/Historical/20221111?ValidDate=20221111&amp;ProvIds=pr5-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - 5 Transition from other tax treatment to tax treatment under section 34AAA of Act</title><description>Transition from other tax treatment to tax treatment under section 34AAA of Act This regulation applies to an insurer that is not a qualifying person under section 34A or 34AA of t...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S879-2022/Historical/20221111?ValidDate=20221111&amp;ProvIds=pr6-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - 6 Additional amount treated as income under section 34AAA(7) of Act or allowable as deduction under section 34AAA(10) of Act due to capital loss or gain, where financial instrument had not been disposed of</title><description>Additional amount treated as income under section 34AAA(7) of Act or allowable as deduction under section 34AAA(10) of Act due to capital loss or gain, where financial instrument h...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S879-2022/Historical/20221111?ValidDate=20221111&amp;ProvIds=pr7-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - 7 Additional amount treated as income under section 34AAA(7) of Act or allowable as deduction under section 34AAA(10) of Act due to revenue gain or loss, where financial instrument had not been disposed of</title><description>Additional amount treated as income under section 34AAA(7) of Act or allowable as deduction under section 34AAA(10) of Act due to revenue gain or loss, where financial instrument h...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S879-2022/Historical/20221111?ValidDate=20221111&amp;ProvIds=pr8-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - 8 Additional amount treated as income under section 34AAA(7) of Act or allowable as deduction under section 34AAA(10) of Act due to capital loss or gain, where financial instrument had been disposed of</title><description>Additional amount treated as income under section 34AAA(7) of Act or allowable as deduction under section 34AAA(10) of Act due to capital loss or gain, where financial instrument h...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S879-2022/Historical/20221111?ValidDate=20221111&amp;ProvIds=pr9-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - 9 Additional amount treated as income under section 34AAA(7) of Act or allowable as deduction under section 34AAA(10) of Act due to revenue gain or loss, where financial instrument had been disposed of</title><description>Additional amount treated as income under section 34AAA(7) of Act or allowable as deduction under section 34AAA(10) of Act due to revenue gain or loss, where financial instrument h...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S879-2022?ValidDate=20221111&amp;ProvIds=Sc1-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - First Schedule Profit or loss in respect of financial instruments of insurer recognised on first day of basis period of initial year of assessment for transition from tax treatment under section 34A of Act to tax treatment under section 34AAA of Act</title><description>Regulation 3(2) and (3) Profit or loss in respect of financial instruments of insurer recognised on first day of basis period of initial year of assessment for transition from tax ...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S879-2022?ValidDate=20221111&amp;ProvIds=Sc2-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - Second Schedule Profit or loss in respect of financial instruments of insurer recognised on first day of basis period of initial year of assessment for transition from tax treatment under section 34AA of Act to tax treatment under section 34AAA of Act</title><description>Regulation 4(2) and (3) Profit or loss in respect of financial instruments of insurer recognised on first day of basis period of initial year of assessment for transition from tax ...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S879-2022?ValidDate=20221111&amp;ProvIds=Sc3-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - Third Schedule Profit or loss in respect of financial instruments of insurer recognised on first day of basis period of initial year of assessment for transition from other tax treatment to tax treatment under section 34AAA of Act</title><description>Regulation 5(2) and (3) Profit or loss in respect of financial instruments of insurer recognised on first day of basis period of initial year of assessment for transition from othe...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S879-2022?ValidDate=20221111&amp;ProvIds=</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments...</description><pubDate>Fri, 11 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S5-2013?ValidDate=20221104&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2013 - 2 Definitions</title><description>Definitions In this Notification — Authority means the Monetary Authority of Singapore established under section 3 of the Monetary Authority of Singapore Act 1970; S 328/2024 finan...</description><pubDate>Fri, 04 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S5-2013?ValidDate=20221104&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2013 - 3 Exemption</title><description>Exemption There shall be exempt from tax any payment made by a financial institution to a person who is not resident in Singapore and who does not have a permanent establishment in...</description><pubDate>Fri, 04 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S5-2013?ValidDate=20221104&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2013 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notificati...</description><pubDate>Fri, 04 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S411-2000?ValidDate=20221104&amp;ProvIds=pr3-XX-pr3-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2000 - 3 Exemption</title><description>Exemption This paragraph applies to any payment — made by a financial institution to a person who is not resident in Singapore; that is not derived through any operation carried on...</description><pubDate>Fri, 04 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S411-2000?ValidDate=20221104&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2000 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notificati...</description><pubDate>Fri, 04 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S230-2009/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2009 - 2 Definitions</title><description>Definitions In this Notification — approved securitisation company and asset securitisation transaction have the same meanings as in section 13M(4) of the Act; S 326/2024 wef 31/12...</description><pubDate>Fri, 04 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S769-2024?ValidDate=20221104&amp;ProvIds=pr3-</link><title>Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification 2024 - 3 Exemption</title><description>Exemption Subject to sub‑paragraphs (2) and (3), where a qualifying payment is made by a bank in Singapore to a bank outside Singapore, the qualifying payment is exempt from tax if...</description><pubDate>Fri, 04 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S769-2024?ValidDate=20221104&amp;ProvIds=</link><title>Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification...</description><pubDate>Fri, 04 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S832-2022/Published?DocDate=20221026&amp;ProvIds=av-</link><title>Income Tax (Mapletree North Asia Commercial Trust, etc. — Section 13(12) Exemption) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Wed, 26 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S832-2022/Published?DocDate=20221026&amp;ProvIds=pr1-</link><title>Income Tax (Mapletree North Asia Commercial Trust, etc. — Section 13(12) Exemption) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (Mapletree North Asia Commercial Trust, etc. — Section 13(12) Exemption) Order 2022 .</description><pubDate>Wed, 26 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S832-2022/Published?DocDate=20221026&amp;ProvIds=pr2-</link><title>Income Tax (Mapletree North Asia Commercial Trust, etc. — Section 13(12) Exemption) Order 2022 - 2 Exemption</title><description>Exemption Dividend income and interest income received in Singapore by DBS Trustee Limited (a company incorporated in Singapore) in its capacity as the trustee of Mapletree North A...</description><pubDate>Wed, 26 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S832-2022/Published?DocDate=20221026&amp;ProvIds=</link><title>Income Tax (Mapletree North Asia Commercial Trust, etc. — Section 13(12) Exemption) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Mapletree North Asia Commercial Trust, etc. — Section 13(12) Exemption) Order 2022. It is not ...</description><pubDate>Wed, 26 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S832-2022?ValidDate=20221026&amp;ProvIds=av-</link><title>Income Tax (Mapletree North Asia Commercial Trust, etc. — Section 13(12) Exemption) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Wed, 26 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S832-2022?ValidDate=20221026&amp;ProvIds=pr1-</link><title>Income Tax (Mapletree North Asia Commercial Trust, etc. — Section 13(12) Exemption) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (Mapletree North Asia Commercial Trust, etc. — Section 13(12) Exemption) Order 2022 .</description><pubDate>Wed, 26 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S832-2022?ValidDate=20221026&amp;ProvIds=pr2-</link><title>Income Tax (Mapletree North Asia Commercial Trust, etc. — Section 13(12) Exemption) Order 2022 - 2 Exemption</title><description>Exemption Dividend income and interest income received in Singapore by DBS Trustee Limited (a company incorporated in Singapore) in its capacity as the trustee of Mapletree North A...</description><pubDate>Wed, 26 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S832-2022?ValidDate=20221026&amp;ProvIds=</link><title>Income Tax (Mapletree North Asia Commercial Trust, etc. — Section 13(12) Exemption) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Mapletree North Asia Commercial Trust, etc. — Section 13(12) Exemption) Order 2022. It is not ...</description><pubDate>Wed, 26 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S831-2022/Published?DocDate=20221026&amp;ProvIds=av-</link><title>Income Tax (IB Offshore Pte. Limited — Section 13(4) Exemption) Notification 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act 1947 , the Minister for Finance makes the following Notification:</description><pubDate>Wed, 26 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S831-2022/Published?DocDate=20221026&amp;ProvIds=pr1-</link><title>Income Tax (IB Offshore Pte. Limited — Section 13(4) Exemption) Notification 2022 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (IB Offshore Pte. Limited — Section 13(4) Exemption) Notification 2022 and is deemed to have come into operation on .</description><pubDate>Wed, 26 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S831-2022/Published?DocDate=20221026&amp;ProvIds=pr2-</link><title>Income Tax (IB Offshore Pte. Limited — Section 13(4) Exemption) Notification 2022 - 2 Exemption</title><description>Exemption The interest and commitment fee paid by IB Offshore Pte. Limited — to The Export‑Import Bank of China; in respect of the loan amount of US$892,471,344 used for the purpos...</description><pubDate>Wed, 26 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S831-2022/Published?DocDate=20221026&amp;ProvIds=Sc-</link><title>Income Tax (IB Offshore Pte. Limited — Section 13(4) Exemption) Notification 2022 - Schedule Vessels</title><description>Paragraph 2(1)(b ) Vessels BOURBON AMPAN BOURBON CALM BOURBON CLEAR BOURBON EVOLUTION 803 BOURBON EVOLUTION 804 BOURBON EVOLUTION 805 BOURBON EVOLUTION 806 BOURBON EVOLUTION 807 BO...</description><pubDate>Wed, 26 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S831-2022/Published?DocDate=20221026&amp;ProvIds=</link><title>Income Tax (IB Offshore Pte. Limited — Section 13(4) Exemption) Notification 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (IB Offshore Pte. Limited — Section 13(4) Exemption) Notification 2022. It is not part of the n...</description><pubDate>Wed, 26 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S811-2022/Published?DocDate=20221020&amp;ProvIds=av-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S811-2022/Published?DocDate=20221020&amp;ProvIds=pr1-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 .</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S811-2022/Published?DocDate=20221020&amp;ProvIds=pr2-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - 2 Definitions</title><description>Definitions In this Order — Co-operative means Steppe Unity Cooperatief U.A. incorporated in the Netherlands; Holding Company means any of the following companies incorporated in t...</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S811-2022/Published?DocDate=20221020&amp;ProvIds=pr3-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - 3 Exemption for income received between 5 December 2011 and 6 August 2013</title><description>Exemption for income received between and The income received in Singapore by Steppe Capital Pte Ltd, comprising distributions from the Co‑operative or dividends from any Holding C...</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S811-2022/Published?DocDate=20221020&amp;ProvIds=pr4-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - 4 Exemption for income received between 7 August 2013 and 2 Febuary 2015</title><description>Exemption for income received between and The income received in Singapore by Steppe Capital Pte Ltd, comprising distributions from the Co‑operative or dividends from any Holding C...</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S811-2022/Published?DocDate=20221020&amp;ProvIds=pr5-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - 5 Exemption for income received between 3 Febuary 2015 and 2 August 2017</title><description>Exemption for income received between and The income received in Singapore by Steppe Capital Pte Ltd, comprising distributions from the Co‑operative or dividends from any Holding C...</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S811-2022/Published?DocDate=20221020&amp;ProvIds=pr6-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - 6 Exemption for income received between 3 August 2017 and 19 November 2017</title><description>Exemption for income received between and The income received in Singapore by Steppe Capital Pte Ltd, comprising distributions from the Co-operative or dividends from any Holding C...</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S811-2022/Published?DocDate=20221020&amp;ProvIds=pr7-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - 7 Exemption for income received on or after 20 November 2017</title><description>Exemption for income received on or after The income received in Singapore by Steppe Capital Pte Ltd, comprising distributions from the Co‑operative or dividends from any Holding C...</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S811-2022/Published?DocDate=20221020&amp;ProvIds=pr8-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - 8 Revocation</title><description>Revocation The Income Tax (Exemption of Foreign Income) (No. 6) Order 2013 (G.N. No. S 404/2013) is revoked.</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S811-2022/Published?DocDate=20221020&amp;ProvIds=Sc1-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - First Schedule Ultimate entities</title><description>Paragraph 3(5) Ultimate entities KazStroyService Management Services Pte Ltd BKG Jersey Ltd Astana KZ National Combined KVN Team Corporate Fund</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S811-2022/Published?DocDate=20221020&amp;ProvIds=Sc2-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - Second Schedule Ultimate entities</title><description>Paragraph 4(5) Ultimate entities KazStroyService Management Services Pte Ltd BKG Jersey Ltd Golden Steppe LLP Service Pipes Holdings LLP Sumeru LLP Astana KZ National Combined KVN ...</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S811-2022/Published?DocDate=20221020&amp;ProvIds=Sc3-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - Third Schedule Ultimate entities</title><description>Paragraph 5(5) Ultimate entities KazStroyService Management Services Pte Ltd Golden Steppe LLP Service Pipes Holdings LLP KazStroy Investment and Advisory Pvt Ltd Nostrum Services ...</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S811-2022/Published?DocDate=20221020&amp;ProvIds=Sc4-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - Fourth Schedule Ultimate entities</title><description>Paragraph 6(5) Ultimate entities KSS GETR LLP Diada Capital S.L Margotrade Investments s.r.o Infrastructure Developments Central Asia B.V. Grandstill LLC Nostrum Associated Investm...</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S811-2022/Published?DocDate=20221020&amp;ProvIds=Sc5-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - Fifth Schedule Ultimate entities</title><description>Paragraph 7(5) Ultimate entities KSS GETR LLP Diada Capital S.L Margotrade Investments s.r.o Infrastructure Developments Central Asia B.V. Grandstill LLC Nostrum Associated Investm...</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S811-2022/Published?DocDate=20221020&amp;ProvIds=</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022. It is not part of the order. G....</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S811-2022?ValidDate=20221020&amp;ProvIds=av-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S811-2022?ValidDate=20221020&amp;ProvIds=pr1-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 .</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S811-2022?ValidDate=20221020&amp;ProvIds=pr2-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - 2 Definitions</title><description>Definitions In this Order — Co-operative means Steppe Unity Cooperatief U.A. incorporated in the Netherlands; Holding Company means any of the following companies incorporated in t...</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S811-2022?ValidDate=20221020&amp;ProvIds=pr3-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - 3 Exemption for income received between 5 December 2011 and 6 August 2013</title><description>Exemption for income received between and The income received in Singapore by Steppe Capital Pte Ltd, comprising distributions from the Co‑operative or dividends from any Holding C...</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S811-2022?ValidDate=20221020&amp;ProvIds=pr4-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - 4 Exemption for income received between 7 August 2013 and 2 Febuary 2015</title><description>Exemption for income received between and The income received in Singapore by Steppe Capital Pte Ltd, comprising distributions from the Co‑operative or dividends from any Holding C...</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S811-2022?ValidDate=20221020&amp;ProvIds=pr5-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - 5 Exemption for income received between 3 Febuary 2015 and 2 August 2017</title><description>Exemption for income received between and The income received in Singapore by Steppe Capital Pte Ltd, comprising distributions from the Co‑operative or dividends from any Holding C...</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S811-2022?ValidDate=20221020&amp;ProvIds=pr6-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - 6 Exemption for income received between 3 August 2017 and 19 November 2017</title><description>Exemption for income received between and The income received in Singapore by Steppe Capital Pte Ltd, comprising distributions from the Co-operative or dividends from any Holding C...</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S811-2022?ValidDate=20221020&amp;ProvIds=pr7-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - 7 Exemption for income received on or after 20 November 2017</title><description>Exemption for income received on or after The income received in Singapore by Steppe Capital Pte Ltd, comprising distributions from the Co‑operative or dividends from any Holding C...</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S811-2022?ValidDate=20221020&amp;ProvIds=pr8-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - 8 Revocation</title><description>Revocation The Income Tax (Exemption of Foreign Income) (No. 6) Order 2013 (G.N. No. S 404/2013) is revoked.</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S811-2022?ValidDate=20221020&amp;ProvIds=Sc1-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - First Schedule Ultimate entities</title><description>Paragraph 3(5) Ultimate entities KazStroyService Management Services Pte Ltd BKG Jersey Ltd Astana KZ National Combined KVN Team Corporate Fund</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S811-2022?ValidDate=20221020&amp;ProvIds=Sc2-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - Second Schedule Ultimate entities</title><description>Paragraph 4(5) Ultimate entities KazStroyService Management Services Pte Ltd BKG Jersey Ltd Golden Steppe LLP Service Pipes Holdings LLP Sumeru LLP Astana KZ National Combined KVN ...</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S811-2022?ValidDate=20221020&amp;ProvIds=Sc3-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - Third Schedule Ultimate entities</title><description>Paragraph 5(5) Ultimate entities KazStroyService Management Services Pte Ltd Golden Steppe LLP Service Pipes Holdings LLP KazStroy Investment and Advisory Pvt Ltd Nostrum Services ...</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S811-2022?ValidDate=20221020&amp;ProvIds=Sc4-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - Fourth Schedule Ultimate entities</title><description>Paragraph 6(5) Ultimate entities KSS GETR LLP Diada Capital S.L Margotrade Investments s.r.o Infrastructure Developments Central Asia B.V. Grandstill LLC Nostrum Associated Investm...</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S811-2022?ValidDate=20221020&amp;ProvIds=Sc5-</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - Fifth Schedule Ultimate entities</title><description>Paragraph 7(5) Ultimate entities KSS GETR LLP Diada Capital S.L Margotrade Investments s.r.o Infrastructure Developments Central Asia B.V. Grandstill LLC Nostrum Associated Investm...</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S811-2022?ValidDate=20221020&amp;ProvIds=</link><title>Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022. It is not part of the order. G....</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S404-2013/Revoked/20221020?ValidDate=20221020&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Foreign Income) (No. 6) Order 2013 (Revoked) - 1 (Revoked)</title><description>(Revoked) (This Order was revoked by G.N. No. S 811/2022 with effect from 20/10/2022).</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S404-2013/Revoked/20221020?ValidDate=20221020&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Foreign Income) (No. 6) Order 2013 (Revoked) - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Foreign Income) (No. 6) Order 2013. It is not part of the order. G.N. No. S 404/20...</description><pubDate>Thu, 20 Oct 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S748-2022/Published?DocDate=20220919&amp;ProvIds=av-</link><title>Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Mon, 19 Sep 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S748-2022/Published?DocDate=20220919&amp;ProvIds=pr1-</link><title>Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022 .</description><pubDate>Mon, 19 Sep 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S748-2022/Published?DocDate=20220919&amp;ProvIds=pr2-</link><title>Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022 - 2 Exemption</title><description>Exemption Trust distribution income from Central Park Landholding Trust (a trust constituted in Australia), received in Singapore by Frasers Commercial Investments No. 1 Pte. Ltd. ...</description><pubDate>Mon, 19 Sep 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S748-2022/Published?DocDate=20220919&amp;ProvIds=</link><title>Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022. I...</description><pubDate>Mon, 19 Sep 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S748-2022?ValidDate=20220919&amp;ProvIds=av-</link><title>Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Mon, 19 Sep 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S748-2022?ValidDate=20220919&amp;ProvIds=pr1-</link><title>Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022 .</description><pubDate>Mon, 19 Sep 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S748-2022?ValidDate=20220919&amp;ProvIds=pr2-</link><title>Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022 - 2 Exemption</title><description>Exemption Trust distribution income from Central Park Landholding Trust (a trust constituted in Australia), received in Singapore by Frasers Commercial Investments No. 1 Pte. Ltd. ...</description><pubDate>Mon, 19 Sep 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S748-2022?ValidDate=20220919&amp;ProvIds=</link><title>Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022. I...</description><pubDate>Mon, 19 Sep 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S732-2022/Published?DocDate=20220908&amp;ProvIds=av-</link><title>Income Tax (Tetra Pak Asia Pte Ltd — Section 13(12) Exemption) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Thu, 08 Sep 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S732-2022/Published?DocDate=20220908&amp;ProvIds=pr1-</link><title>Income Tax (Tetra Pak Asia Pte Ltd — Section 13(12) Exemption) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (Tetra Pak Asia Pte Ltd — Section 13(12) Exemption) Order 2022 .</description><pubDate>Thu, 08 Sep 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S732-2022/Published?DocDate=20220908&amp;ProvIds=pr2-</link><title>Income Tax (Tetra Pak Asia Pte Ltd — Section 13(12) Exemption) Order 2022 - 2 Exemption</title><description>Exemption Income comprising dividends amounting to $22,672,059 that is received in Singapore by Tetra Pak Asia Pte Ltd (a company incorporated in Singapore) from Tetra Pak Manufact...</description><pubDate>Thu, 08 Sep 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S732-2022/Published?DocDate=20220908&amp;ProvIds=</link><title>Income Tax (Tetra Pak Asia Pte Ltd — Section 13(12) Exemption) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tetra Pak Asia Pte Ltd — Section 13(12) Exemption) Order 2022. It is not part of the order. G....</description><pubDate>Thu, 08 Sep 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S732-2022?ValidDate=20220908&amp;ProvIds=av-</link><title>Income Tax (Tetra Pak Asia Pte Ltd — Section 13(12) Exemption) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Thu, 08 Sep 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S732-2022?ValidDate=20220908&amp;ProvIds=pr1-</link><title>Income Tax (Tetra Pak Asia Pte Ltd — Section 13(12) Exemption) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (Tetra Pak Asia Pte Ltd — Section 13(12) Exemption) Order 2022 .</description><pubDate>Thu, 08 Sep 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S732-2022?ValidDate=20220908&amp;ProvIds=pr2-</link><title>Income Tax (Tetra Pak Asia Pte Ltd — Section 13(12) Exemption) Order 2022 - 2 Exemption</title><description>Exemption Income comprising dividends amounting to $22,672,059 that is received in Singapore by Tetra Pak Asia Pte Ltd (a company incorporated in Singapore) from Tetra Pak Manufact...</description><pubDate>Thu, 08 Sep 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S732-2022?ValidDate=20220908&amp;ProvIds=</link><title>Income Tax (Tetra Pak Asia Pte Ltd — Section 13(12) Exemption) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tetra Pak Asia Pte Ltd — Section 13(12) Exemption) Order 2022. It is not part of the order. G....</description><pubDate>Thu, 08 Sep 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S689-2022?ValidDate=20220901&amp;ProvIds=av-</link><title>Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Thu, 01 Sep 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S689-2022?ValidDate=20220901&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 ...</description><pubDate>Thu, 01 Sep 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S689-2022?ValidDate=20220901&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the People’s Republic of China as specified in the Schedul...</description><pubDate>Thu, 01 Sep 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S689-2022?ValidDate=20220901&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Thu, 01 Sep 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S689-2022?ValidDate=20220901&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source — in respect of amounts paid, deemed paid or liable to be paid (whi...</description><pubDate>Thu, 01 Sep 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S689-2022?ValidDate=20220901&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Schedule</title><description>Paragraph 3 Replacement of Preamble Replace the Preamble of the Agreement with — The Government of the Republic of Singapore and the Government of the People’s Republic of China, D...</description><pubDate>Thu, 01 Sep 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S689-2022?ValidDate=20220901&amp;ProvIds=</link><title>Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multil...</description><pubDate>Thu, 01 Sep 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S689-2022/Published?DocDate=20220818&amp;ProvIds=av-</link><title>Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Thu, 18 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S689-2022/Published?DocDate=20220818&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 ...</description><pubDate>Thu, 18 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S689-2022/Published?DocDate=20220818&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the People’s Republic of China as specified in the Schedul...</description><pubDate>Thu, 18 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S689-2022/Published?DocDate=20220818&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Thu, 18 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S689-2022/Published?DocDate=20220818&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source — in respect of amounts paid, deemed paid or liable to be paid (whi...</description><pubDate>Thu, 18 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S689-2022/Published?DocDate=20220818&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Schedule</title><description>Paragraph 3 Replacement of Preamble Replace the Preamble of the Agreement with — The Government of the Republic of Singapore and the Government of the People’s Republic of China, D...</description><pubDate>Thu, 18 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S689-2022/Published?DocDate=20220818&amp;ProvIds=</link><title>Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multil...</description><pubDate>Thu, 18 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S75-2018/Historical/20220812?ValidDate=20220812&amp;ProvIds=pr4-</link><title>Income Tax (International Tax Compliance Agreements) (Country-By-Country Reporting) Regulations 2018 - 4 Obligation of ultimate parent entity of MNE group to submit country‑by‑country report</title><description>Obligation of ultimate parent entity of MNE group to submit country‑by‑country report Subject to regulation 5, where — a Type A group or Type B group is an MNE group for any of its...</description><pubDate>Fri, 12 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S609-2022/Published?DocDate=20220726&amp;ProvIds=av-</link><title>Income Tax (Meaning of Prescribed Property in Section 13X(6)) Rules 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act 1947 , the Minister for Finance makes the following Rules:</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S609-2022/Published?DocDate=20220726&amp;ProvIds=pr1-</link><title>Income Tax (Meaning of Prescribed Property in Section 13X(6)) Rules 2022 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Meaning of “Prescribed Property” in Section 13X(6)) Rules 2022 and are deemed to have come into operation on .</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S609-2022/Published?DocDate=20220726&amp;ProvIds=pr2-</link><title>Income Tax (Meaning of Prescribed Property in Section 13X(6)) Rules 2022 - 2 Meaning of "prescribed property"</title><description>Meaning of prescribed property For the purposes of section 13X(5A) of the Act, prescribed property is any non-residential property.</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S609-2022/Published?DocDate=20220726&amp;ProvIds=</link><title>Income Tax (Meaning of Prescribed Property in Section 13X(6)) Rules 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Meaning of "Prescribed Property" in Section 13X(6)) Rules 2022. It is not part of the rules. G...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S610-2022/Published?DocDate=20220726&amp;ProvIds=av-</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S610-2022/Published?DocDate=20220726&amp;ProvIds=pr1-</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022 .</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S610-2022/Published?DocDate=20220726&amp;ProvIds=pr2-</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022 - 2 Exemption</title><description>Exemption Interest received in Singapore by the trustee of Elite Commercial REIT (called in this Order ECREIT) from the following entities on or after the listing of ECREIT on the ...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S610-2022/Published?DocDate=20220726&amp;ProvIds=pr3-</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022 - 3 Revocation</title><description>Revocation The Income Tax (Elite Commercial Real Estate Investment Trust — Section 13(12) Exemption) Order 2020 (G.N. No. S 7/2020) is revoked.</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S610-2022/Published?DocDate=20220726&amp;ProvIds=</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022. It is not part of the order. G.N...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S610-2022?ValidDate=20220726&amp;ProvIds=av-</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S610-2022?ValidDate=20220726&amp;ProvIds=pr1-</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022 .</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S610-2022?ValidDate=20220726&amp;ProvIds=pr2-</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022 - 2 Exemption</title><description>Exemption Interest received in Singapore by the trustee of Elite Commercial REIT (called in this Order ECREIT) from the following entities on or after the listing of ECREIT on the ...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S610-2022?ValidDate=20220726&amp;ProvIds=pr3-</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022 - 3 Revocation</title><description>Revocation The Income Tax (Elite Commercial Real Estate Investment Trust — Section 13(12) Exemption) Order 2020 (G.N. No. S 7/2020) is revoked.</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S610-2022?ValidDate=20220726&amp;ProvIds=</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022. It is not part of the order. G.N...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S611-2022/Published?DocDate=20220726&amp;ProvIds=av-</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S611-2022/Published?DocDate=20220726&amp;ProvIds=pr1-</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022 .</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S611-2022/Published?DocDate=20220726&amp;ProvIds=pr2-</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022 - 2 Exemption</title><description>Exemption Dividend income received in Singapore by Elite Commercial REIT (a real estate investment trust incorporated in Singapore) (called in this Order ECREIT) from Elite UK Comm...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S611-2022/Published?DocDate=20220726&amp;ProvIds=</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022. It is not part of the or...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S611-2022?ValidDate=20220726&amp;ProvIds=av-</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S611-2022?ValidDate=20220726&amp;ProvIds=pr1-</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022 .</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S611-2022?ValidDate=20220726&amp;ProvIds=pr2-</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022 - 2 Exemption</title><description>Exemption Dividend income received in Singapore by Elite Commercial REIT (a real estate investment trust incorporated in Singapore) (called in this Order ECREIT) from Elite UK Comm...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S611-2022?ValidDate=20220726&amp;ProvIds=</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022. It is not part of the or...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S614-2022/Published?DocDate=20220726&amp;ProvIds=av-</link><title>Income Tax (ARA LOGOS Logistics Trust, etc. — Section 13(12) Exemption) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S614-2022/Published?DocDate=20220726&amp;ProvIds=pr1-</link><title>Income Tax (ARA LOGOS Logistics Trust, etc. — Section 13(12) Exemption) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (ARA LOGOS Logistics Trust, etc. — Section 13(12) Exemption) Order 2022 .</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S614-2022/Published?DocDate=20220726&amp;ProvIds=pr2-</link><title>Income Tax (ARA LOGOS Logistics Trust, etc. — Section 13(12) Exemption) Order 2022 - 2 Exemption</title><description>Exemption Distribution income and interest income received in Singapore by HSBC Institutional Trust Services (Singapore) Limited (a company incorporated in Singapore) in its capaci...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S614-2022/Published?DocDate=20220726&amp;ProvIds=Sc-</link><title>Income Tax (ARA LOGOS Logistics Trust, etc. — Section 13(12) Exemption) Order 2022 - Schedule Address of property in Australia</title><description>Paragraph 2(3) and (4) Address of property in Australia 1.	127 Orchard Road, Chester Hill, New South Wales 2.	16-28 Transport Drive, Somerton, Victoria 3.	51 Musgrave Road, Coopers...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S614-2022/Published?DocDate=20220726&amp;ProvIds=</link><title>Income Tax (ARA LOGOS Logistics Trust, etc. — Section 13(12) Exemption) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (ARA LOGOS Logistics Trust, etc. — Section 13(12) Exemption) Order 2022. It is not part of the ...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2022?ValidDate=20220726&amp;ProvIds=av-</link><title>Income Tax (ARA LOGOS Logistics Trust, etc. — Section 13(12) Exemption) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2022?ValidDate=20220726&amp;ProvIds=pr1-</link><title>Income Tax (ARA LOGOS Logistics Trust, etc. — Section 13(12) Exemption) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (ARA LOGOS Logistics Trust, etc. — Section 13(12) Exemption) Order 2022 .</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2022?ValidDate=20220726&amp;ProvIds=pr2-</link><title>Income Tax (ARA LOGOS Logistics Trust, etc. — Section 13(12) Exemption) Order 2022 - 2 Exemption</title><description>Exemption Distribution income and interest income received in Singapore by HSBC Institutional Trust Services (Singapore) Limited (a company incorporated in Singapore) in its capaci...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2022?ValidDate=20220726&amp;ProvIds=Sc-</link><title>Income Tax (ARA LOGOS Logistics Trust, etc. — Section 13(12) Exemption) Order 2022 - Schedule Address of property in Australia</title><description>Paragraph 2(3) and (4) Address of property in Australia 1.	127 Orchard Road, Chester Hill, New South Wales 2.	16-28 Transport Drive, Somerton, Victoria 3.	51 Musgrave Road, Coopers...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2022?ValidDate=20220726&amp;ProvIds=</link><title>Income Tax (ARA LOGOS Logistics Trust, etc. — Section 13(12) Exemption) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (ARA LOGOS Logistics Trust, etc. — Section 13(12) Exemption) Order 2022. It is not part of the ...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S615-2022/Published?DocDate=20220726&amp;ProvIds=av-</link><title>Income Tax (Cromwell SG SPV 5 Pte. Ltd. — Section 13(12) Exemption) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S615-2022/Published?DocDate=20220726&amp;ProvIds=pr1-</link><title>Income Tax (Cromwell SG SPV 5 Pte. Ltd. — Section 13(12) Exemption) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (Cromwell SG SPV 5 Pte. Ltd. — Section 13(12) Exemption) Order 2022 .</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S615-2022/Published?DocDate=20220726&amp;ProvIds=pr2-</link><title>Income Tax (Cromwell SG SPV 5 Pte. Ltd. — Section 13(12) Exemption) Order 2022 - 2 Exemption</title><description>Exemption Dividend income described in sub‑paragraph (2), that is received in Singapore by Cromwell SG SPV 5 Pte. Ltd. on or after from Cromwell EREIT Lux 5 S.a r.l. (a company inc...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S615-2022/Published?DocDate=20220726&amp;ProvIds=</link><title>Income Tax (Cromwell SG SPV 5 Pte. Ltd. — Section 13(12) Exemption) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Cromwell SG SPV 5 Pte. Ltd. — Section 13(12) Exemption) Order 2022. It is not part of the orde...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S615-2022?ValidDate=20220726&amp;ProvIds=av-</link><title>Income Tax (Cromwell SG SPV 5 Pte. Ltd. — Section 13(12) Exemption) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S615-2022?ValidDate=20220726&amp;ProvIds=pr1-</link><title>Income Tax (Cromwell SG SPV 5 Pte. Ltd. — Section 13(12) Exemption) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (Cromwell SG SPV 5 Pte. Ltd. — Section 13(12) Exemption) Order 2022 .</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S615-2022?ValidDate=20220726&amp;ProvIds=pr2-</link><title>Income Tax (Cromwell SG SPV 5 Pte. Ltd. — Section 13(12) Exemption) Order 2022 - 2 Exemption</title><description>Exemption Dividend income described in sub‑paragraph (2), that is received in Singapore by Cromwell SG SPV 5 Pte. Ltd. on or after from Cromwell EREIT Lux 5 S.a r.l. (a company inc...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S615-2022?ValidDate=20220726&amp;ProvIds=</link><title>Income Tax (Cromwell SG SPV 5 Pte. Ltd. — Section 13(12) Exemption) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Cromwell SG SPV 5 Pte. Ltd. — Section 13(12) Exemption) Order 2022. It is not part of the orde...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S612-2022/Published?DocDate=20220726&amp;ProvIds=av-</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S612-2022/Published?DocDate=20220726&amp;ProvIds=pr1-</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022 .</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S612-2022/Published?DocDate=20220726&amp;ProvIds=pr2-</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022 - 2 Exemption</title><description>Exemption Subject to sub‑paragraph (2), the following income received in Singapore by Elite Commercial REIT (a real estate investment trust incorporated in Singapore) from Elite UK...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S612-2022/Published?DocDate=20220726&amp;ProvIds=</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022. It is not part of the or...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S612-2022?ValidDate=20220726&amp;ProvIds=av-</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S612-2022?ValidDate=20220726&amp;ProvIds=pr1-</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022 .</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S612-2022?ValidDate=20220726&amp;ProvIds=pr2-</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022 - 2 Exemption</title><description>Exemption Subject to sub‑paragraph (2), the following income received in Singapore by Elite Commercial REIT (a real estate investment trust incorporated in Singapore) from Elite UK...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S612-2022?ValidDate=20220726&amp;ProvIds=</link><title>Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022. It is not part of the or...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S7-2020/Revoked/20220726?ValidDate=20220726&amp;ProvIds=pr1-</link><title>Income Tax (Elite Commercial Real Estate Investment Trust — Section 13(12) Exemption) Order 2020 (Revoked) - 1 (Revoked)</title><description>(Revoked) (This Order was revoked by G.N. No. S 610/2022 with effect from 26/07/2022).</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S7-2020/Revoked/20220726?ValidDate=20220726&amp;ProvIds=xv-</link><title>Income Tax (Elite Commercial Real Estate Investment Trust — Section 13(12) Exemption) Order 2020 (Revoked) - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Elite Commercial Real Estate Investment Trust — Section 13(12) Exemption) Order 2020. It is not...</description><pubDate>Tue, 26 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S490-2022?ValidDate=20220701&amp;ProvIds=av-</link><title>Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Fri, 01 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S490-2022?ValidDate=20220701&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 20...</description><pubDate>Fri, 01 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S490-2022?ValidDate=20220701&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Kingdom of Thailand as specified in the Schedule to th...</description><pubDate>Fri, 01 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S490-2022?ValidDate=20220701&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Fri, 01 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S490-2022?ValidDate=20220701&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source — in respect of amounts paid, deemed paid or liable to be paid (whi...</description><pubDate>Fri, 01 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S490-2022?ValidDate=20220701&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Schedule</title><description>Paragraph 3 Replacement of Preamble Replace the Preamble of the Agreement with — The Government of the Republic of Singapore and the Government of the Kingdom of Thailand, Intendin...</description><pubDate>Fri, 01 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S490-2022?ValidDate=20220701&amp;ProvIds=</link><title>Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mul...</description><pubDate>Fri, 01 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S489-2022?ValidDate=20220701&amp;ProvIds=av-</link><title>Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Fri, 01 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S489-2022?ValidDate=20220701&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 ...</description><pubDate>Fri, 01 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S489-2022?ValidDate=20220701&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Republic of Singapore and the Kingdom of Spain as specified in the Schedule to the Income Tax (Singapore — Spain) (Avoid...</description><pubDate>Fri, 01 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S489-2022?ValidDate=20220701&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Fri, 01 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S489-2022?ValidDate=20220701&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 4 Entry into effect</title><description>Entry into effect Paragraph 2 of the Schedule has effect with respect to any tax paid, deemed paid or liable to be paid, before, on or after . All other paragraphs of the Schedule ...</description><pubDate>Fri, 01 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S489-2022?ValidDate=20220701&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Schedule</title><description>Paragraphs 3 and 4 Replacement of Preamble Replace the Preamble of the Agreement with —   “The Republic of Singapore and the Kingdom of Spain,   Desiring to further develop their e...</description><pubDate>Fri, 01 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S489-2022?ValidDate=20220701&amp;ProvIds=</link><title>Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multil...</description><pubDate>Fri, 01 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S754-2021/Revoked/20220627?ValidDate=20220627&amp;ProvIds=pr1-</link><title>Income Tax (Frasers Logistics &amp; Commercial Trust UK Pte. Ltd. — Section 13(12) Exemption) Order 2021 (Revoked) - 1 (Revoked)</title><description>(Revoked) (This Order was revoked by G.N. No. S 492/2022 with effect from 27/06/2022).</description><pubDate>Mon, 27 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S754-2021/Revoked/20220627?ValidDate=20220627&amp;ProvIds=xv-</link><title>Income Tax (Frasers Logistics &amp; Commercial Trust UK Pte. Ltd. — Section 13(12) Exemption) Order 2021 (Revoked) - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Frasers Logistics &amp; Commercial Trust UK Pte. Ltd. — Section 13(12) Exemption) Order 2021. It is...</description><pubDate>Mon, 27 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S491-2022/Published?DocDate=20220627&amp;ProvIds=av-</link><title>Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Mon, 27 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S491-2022/Published?DocDate=20220627&amp;ProvIds=pr1-</link><title>Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2022 .</description><pubDate>Mon, 27 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S491-2022/Published?DocDate=20220627&amp;ProvIds=pr2-</link><title>Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2022 - 2 Exemption</title><description>Exemption The dividend income described in sub‑paragraph (2) that is received in Singapore by RBC Investor Services Trust Singapore Limited (a company incorporated in Singapore) in...</description><pubDate>Mon, 27 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S491-2022/Published?DocDate=20220627&amp;ProvIds=</link><title>Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2022. It is not part of the...</description><pubDate>Mon, 27 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S491-2022?ValidDate=20220627&amp;ProvIds=av-</link><title>Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Mon, 27 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S491-2022?ValidDate=20220627&amp;ProvIds=pr1-</link><title>Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2022 .</description><pubDate>Mon, 27 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S491-2022?ValidDate=20220627&amp;ProvIds=pr2-</link><title>Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2022 - 2 Exemption</title><description>Exemption The dividend income described in sub‑paragraph (2) that is received in Singapore by RBC Investor Services Trust Singapore Limited (a company incorporated in Singapore) in...</description><pubDate>Mon, 27 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S491-2022?ValidDate=20220627&amp;ProvIds=</link><title>Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2022. It is not part of the...</description><pubDate>Mon, 27 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S492-2022/Published?DocDate=20220627&amp;ProvIds=av-</link><title>Income Tax (FLCT UK Pte. Ltd. — Section 13(12) Exemption) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Mon, 27 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S492-2022/Published?DocDate=20220627&amp;ProvIds=pr1-</link><title>Income Tax (FLCT UK Pte. Ltd. — Section 13(12) Exemption) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (FLCT UK Pte. Ltd. — Section 13(12) Exemption) Order 2022 .</description><pubDate>Mon, 27 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S492-2022/Published?DocDate=20220627&amp;ProvIds=pr2-</link><title>Income Tax (FLCT UK Pte. Ltd. — Section 13(12) Exemption) Order 2022 - 2 Exemption</title><description>Exemption The following income received in Singapore by FLCT UK Pte. Ltd. (a company incorporated in Singapore) from Maxis Business Park Limited (a company incorporated in Jersey) ...</description><pubDate>Mon, 27 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S492-2022/Published?DocDate=20220627&amp;ProvIds=pr3-</link><title>Income Tax (FLCT UK Pte. Ltd. — Section 13(12) Exemption) Order 2022 - 3 Revocation</title><description>Revocation The Income Tax (Frasers Logistics &amp; Commercial Trust UK Pte. Ltd. — Section 13(12) Exemption) Order 2021 (G.N. No. S 754/2021) is revoked.</description><pubDate>Mon, 27 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S492-2022/Published?DocDate=20220627&amp;ProvIds=</link><title>Income Tax (FLCT UK Pte. Ltd. — Section 13(12) Exemption) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (FLCT UK Pte. Ltd. — Section 13(12) Exemption) Order 2022. It is not part of the order. G.N. No...</description><pubDate>Mon, 27 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S492-2022?ValidDate=20220627&amp;ProvIds=av-</link><title>Income Tax (FLCT UK Pte. Ltd. — Section 13(12) Exemption) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Mon, 27 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S492-2022?ValidDate=20220627&amp;ProvIds=pr1-</link><title>Income Tax (FLCT UK Pte. Ltd. — Section 13(12) Exemption) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (FLCT UK Pte. Ltd. — Section 13(12) Exemption) Order 2022 .</description><pubDate>Mon, 27 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S492-2022?ValidDate=20220627&amp;ProvIds=pr2-</link><title>Income Tax (FLCT UK Pte. Ltd. — Section 13(12) Exemption) Order 2022 - 2 Exemption</title><description>Exemption The following income received in Singapore by FLCT UK Pte. Ltd. (a company incorporated in Singapore) from Maxis Business Park Limited (a company incorporated in Jersey) ...</description><pubDate>Mon, 27 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S492-2022?ValidDate=20220627&amp;ProvIds=pr3-</link><title>Income Tax (FLCT UK Pte. Ltd. — Section 13(12) Exemption) Order 2022 - 3 Revocation</title><description>Revocation The Income Tax (Frasers Logistics &amp; Commercial Trust UK Pte. Ltd. — Section 13(12) Exemption) Order 2021 (G.N. No. S 754/2021) is revoked.</description><pubDate>Mon, 27 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S492-2022?ValidDate=20220627&amp;ProvIds=</link><title>Income Tax (FLCT UK Pte. Ltd. — Section 13(12) Exemption) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (FLCT UK Pte. Ltd. — Section 13(12) Exemption) Order 2022. It is not part of the order. G.N. No...</description><pubDate>Mon, 27 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S490-2022/Published?DocDate=20220624&amp;ProvIds=av-</link><title>Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Fri, 24 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S490-2022/Published?DocDate=20220624&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 20...</description><pubDate>Fri, 24 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S490-2022/Published?DocDate=20220624&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Kingdom of Thailand as specified in the Schedule to th...</description><pubDate>Fri, 24 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S490-2022/Published?DocDate=20220624&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Fri, 24 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S490-2022/Published?DocDate=20220624&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source — in respect of amounts paid, deemed paid or liable to be paid (whi...</description><pubDate>Fri, 24 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S490-2022/Published?DocDate=20220624&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Schedule</title><description>Paragraph 3 Replacement of Preamble Replace the Preamble of the Agreement with — The Government of the Republic of Singapore and the Government of the Kingdom of Thailand, Intendin...</description><pubDate>Fri, 24 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S490-2022/Published?DocDate=20220624&amp;ProvIds=</link><title>Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mul...</description><pubDate>Fri, 24 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S489-2022/Published?DocDate=20220624&amp;ProvIds=av-</link><title>Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Fri, 24 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S489-2022/Published?DocDate=20220624&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 ...</description><pubDate>Fri, 24 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S489-2022/Published?DocDate=20220624&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Republic of Singapore and the Kingdom of Spain as specified in the Schedule to the Income Tax (Singapore — Spain) (Avoid...</description><pubDate>Fri, 24 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S489-2022/Published?DocDate=20220624&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Fri, 24 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S489-2022/Published?DocDate=20220624&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 4 Entry into effect</title><description>Entry into effect Paragraph 2 of the Schedule has effect with respect to any tax paid, deemed paid or liable to be paid, before, on or after . All other paragraphs of the Schedule ...</description><pubDate>Fri, 24 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S489-2022/Published?DocDate=20220624&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Schedule</title><description>Paragraphs 3 and 4 Replacement of Preamble Replace the Preamble of the Agreement with —   “The Republic of Singapore and the Kingdom of Spain,   Desiring to further develop their e...</description><pubDate>Fri, 24 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S489-2022/Published?DocDate=20220624&amp;ProvIds=</link><title>Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multil...</description><pubDate>Fri, 24 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S159-2022?ValidDate=20220603&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 - 2 Exemption</title><description>Exemption For the purposes of section 13X(1)(h ) of the Act, the following are exempt from tax: a cash payment made by the Government to an individual, under the public scheme know...</description><pubDate>Fri, 03 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S159-2022?ValidDate=20220603&amp;ProvIds=</link><title>Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022. It is not part ...</description><pubDate>Fri, 03 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S468-2022/Published?DocDate=20220603&amp;ProvIds=av-</link><title>Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Fri, 03 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S468-2022/Published?DocDate=20220603&amp;ProvIds=pr1-</link><title>Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022 .</description><pubDate>Fri, 03 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S468-2022/Published?DocDate=20220603&amp;ProvIds=pr2-</link><title>Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022 - 2 Exemption</title><description>Exemption Any partnership profit described in sub‑paragraph (2) that is distributed by Godo Kaisha Samurai 16 (an entity incorporated in Japan) and received in Singapore by Parkway...</description><pubDate>Fri, 03 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S468-2022/Published?DocDate=20220603&amp;ProvIds=xv-</link><title>Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022. It is not part of the ord...</description><pubDate>Fri, 03 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S468-2022?ValidDate=20220603&amp;ProvIds=av-</link><title>Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Fri, 03 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S468-2022?ValidDate=20220603&amp;ProvIds=pr1-</link><title>Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022 .</description><pubDate>Fri, 03 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S468-2022?ValidDate=20220603&amp;ProvIds=pr2-</link><title>Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022 - 2 Exemption</title><description>Exemption Any partnership profit described in sub‑paragraph (2) that is distributed by Godo Kaisha Samurai 16 (an entity incorporated in Japan) and received in Singapore by Parkway...</description><pubDate>Fri, 03 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S468-2022?ValidDate=20220603&amp;ProvIds=xv-</link><title>Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022. It is not part of the ord...</description><pubDate>Fri, 03 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S384-2022?ValidDate=20220601&amp;ProvIds=av-</link><title>Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Wed, 01 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S384-2022?ValidDate=20220601&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 202...</description><pubDate>Wed, 01 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S384-2022?ValidDate=20220601&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Kingdom of Bahrain as specified in the Schedule to the...</description><pubDate>Wed, 01 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S384-2022?ValidDate=20220601&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Wed, 01 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S384-2022?ValidDate=20220601&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source — in respect of amounts paid, deemed paid or liable to be paid (whi...</description><pubDate>Wed, 01 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S384-2022?ValidDate=20220601&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Schedule</title><description>Paragraph 3 Replacement of Preamble Replace the Preamble of the Agreement with —   “The Government of the Republic of Singapore and the Government of the Kingdom of Bahrain,   Desi...</description><pubDate>Wed, 01 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S384-2022?ValidDate=20220601&amp;ProvIds=</link><title>Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mult...</description><pubDate>Wed, 01 Jun 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S384-2022/Published?DocDate=20220518&amp;ProvIds=av-</link><title>Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Wed, 18 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S384-2022/Published?DocDate=20220518&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 20...</description><pubDate>Wed, 18 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S384-2022/Published?DocDate=20220518&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Kingdom of Bahrain as specified in the Schedule to th...</description><pubDate>Wed, 18 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S384-2022/Published?DocDate=20220518&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Wed, 18 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S384-2022/Published?DocDate=20220518&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source — in respect of amounts paid, deemed paid or liable to be paid (wh...</description><pubDate>Wed, 18 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S384-2022/Published?DocDate=20220518&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Schedule</title><description>Paragraph 3 Replacement of Preamble Replace the Preamble of the Agreement with —   “The Government of the Republic of Singapore and the Government of the Kingdom of Bahrain,   Des...</description><pubDate>Wed, 18 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S384-2022/Published?DocDate=20220518&amp;ProvIds=</link><title>Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mult...</description><pubDate>Wed, 18 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20220505&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - 2 Declaration as international tax compliance agreement</title><description>Declaration as international tax compliance agreement The Multilateral Competent Authority Agreement on the Exchange of Country‑By‑Country Reports is declared as an international t...</description><pubDate>Thu, 05 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20220505&amp;ProvIds=Sc1-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - First Schedule Countries</title><description>Paragraph 2(a ) Countries Australia Belgium Canada Cyprus Estonia France Germany Indonesia Ireland Italy Japan Korea Latvia Luxembourg Mexico Netherlands Norway Poland Portugal Slo...</description><pubDate>Thu, 05 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20231106&amp;ProvIds=Sc2-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Second Schedule Countries</title><description>Paragraph 2(b ) Countries Argentina Austria Brazil Bulgaria Chile Colombia Croatia Czech Republic Denmark Finland Greece Guernsey India Jersey Lithuania Malta New Zealand Sweden</description><pubDate>Thu, 05 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20220505&amp;ProvIds=Sc3-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Third Schedule Countries</title><description>Paragraph 2(c ) Countries Cayman Islands Hungary Iceland Isle of Man Liechtenstein Mauritius Pakistan Romania Russian Federation Switzerland Uruguay S 711/2018</description><pubDate>Thu, 05 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20231106&amp;ProvIds=Sc4-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Fourth Schedule Countries</title><description>Paragraph 2(d ) Countries Costa Rica Malaysia S 711/2018</description><pubDate>Thu, 05 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20220505&amp;ProvIds=Sc5-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Fifth Schedule Countries</title><description>Paragraph 2(e ) Countries Bermuda China Curacao Nigeria Qatar S 893/2018</description><pubDate>Thu, 05 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20231106&amp;ProvIds=Sc6-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Sixth Schedule Countries</title><description>Paragraph 2(f ) Countries Andorra Anguilla Bahamas British Virgin Islands Hong Kong Special Administrative Region of the People’s Republic of China Monaco Peru San Marino Saudi Ara...</description><pubDate>Thu, 05 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20220505&amp;ProvIds=Sc7-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Seventh Schedule Countries</title><description>Paragraph 2(g ) Countries Panama Belize S 959/2021</description><pubDate>Thu, 05 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20231106&amp;ProvIds=Sc8-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Eighth Schedule Countries</title><description>Paragraph 2(h ) Countries Oman Kazakhstan Gibraltar Bahrain Macau Special Administrative Region of the People’s Republic of China S 959/2021</description><pubDate>Thu, 05 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20220505&amp;ProvIds=Sc9-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Ninth Schedule Countries</title><description>Paragraph 2(i ) Countries Azerbaijan Maldives Turkey S 356/2022</description><pubDate>Thu, 05 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20220505&amp;ProvIds=</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Ex...</description><pubDate>Thu, 05 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S813-2023?ValidDate=20220501&amp;ProvIds=av-</link><title>Income Tax (Agrocorp International Pte Ltd — Section 13(4) Exemption) Notification 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act 1947 , the Minister for Finance makes the following Notification:</description><pubDate>Sun, 01 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S813-2023?ValidDate=20220501&amp;ProvIds=pr1-</link><title>Income Tax (Agrocorp International Pte Ltd — Section 13(4) Exemption) Notification 2023 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Agrocorp International Pte Ltd — Section 13(4) Exemption) Notification 2023 and is deemed to have come into operation...</description><pubDate>Sun, 01 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S813-2023?ValidDate=20220501&amp;ProvIds=pr2-</link><title>Income Tax (Agrocorp International Pte Ltd — Section 13(4) Exemption) Notification 2023 - 2 Exemption</title><description>Exemption Subject to sub‑paragraph (2), the interest, commission, fee and other payments payable by Agrocorp International Pte Ltd from to (both dates inclusive) to the lenders men...</description><pubDate>Sun, 01 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S813-2023?ValidDate=20220501&amp;ProvIds=</link><title>Income Tax (Agrocorp International Pte Ltd — Section 13(4) Exemption) Notification 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Agrocorp International Pte Ltd — Section 13(4) Exemption) Notification 2023. It is not part of...</description><pubDate>Sun, 01 May 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S230-2022?ValidDate=20220401&amp;ProvIds=av-</link><title>Income Tax (Singapore — Seychelles) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S230-2022?ValidDate=20220401&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Seychelles) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Seychelles) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order ...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S230-2022?ValidDate=20220401&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Seychelles) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Republic of Seychelles as specified in the Schedule to...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S230-2022?ValidDate=20220401&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Seychelles) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S230-2022?ValidDate=20220401&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Seychelles) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whic...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S230-2022?ValidDate=20220401&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Seychelles) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Schedule</title><description>Paragraph 3 Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Government of the Republic of Singapore and th...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S230-2022?ValidDate=20220401&amp;ProvIds=</link><title>Income Tax (Singapore — Seychelles) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Seychelles) (Avoidance of Double Taxation Agreement) (Modifications to Implement M...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG1?ValidDate=20220401&amp;ProvIds=pr10-</link><title>Income Tax (Board of Review) (Appeals Procedure) Regulations - 10 Order to attend or order to produce documents</title><description>Order to attend or order to produce documents Any person requiring a witness to be called to give evidence before the Board shall, at least 14 days before the day fixed for the hea...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG1?ValidDate=20220401&amp;ProvIds=pr12-</link><title>Income Tax (Board of Review) (Appeals Procedure) Regulations - 12 Costs</title><description>Costs Costs may be awarded by the Board on the scale of costs contained in Appendix 1 to Order 21 of the Rules of Court 2021 and the Board may award costs in its discretion. S 235/...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG1?ValidDate=20220401&amp;ProvIds=Sc1-</link><title>Income Tax (Board of Review) (Appeals Procedure) Regulations - First Schedule Fees</title><description>Regulation 3(1) and (2) Fees First column Second column 1. Filing a petition of appeal by — (a ) a company $200 for each assessment appealed against (b ) a person other than a comp...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG1?ValidDate=20220401&amp;ProvIds=xv-</link><title>Income Tax (Board of Review) (Appeals Procedure) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Board of Review) (Appeals Procedure) Regulations . It is not part of these Regulations. G. N. N...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S248-2022/Published?DocDate=20220331&amp;ProvIds=av-</link><title>Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act 1947 , the Minister for Finance makes the following Rules:</description><pubDate>Thu, 31 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S248-2022/Published?DocDate=20220331&amp;ProvIds=pr1-</link><title>Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 and are deemed to have come into operation on .</description><pubDate>Thu, 31 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S248-2022/Published?DocDate=20220331&amp;ProvIds=pr2-</link><title>Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 - 2 Exemption of individual from sections 10J(5) and 32A(4) of Act</title><description>Exemption of individual from sections 10J(5) and 32A(4) of Act A person who is an individual is exempt from sections 10J(5) and 32A(4) of the Act.</description><pubDate>Thu, 31 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S248-2022/Published?DocDate=20220331&amp;ProvIds=pr3-</link><title>Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 - 3 Section 10J(5) of Act does not apply to certain donations</title><description>Section 10J(5) of Act does not apply to certain donations Section 10J(5) of the Act does not apply in a case where a person appropriates by way of a donation any trading stock that...</description><pubDate>Thu, 31 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S248-2022/Published?DocDate=20220331&amp;ProvIds=</link><title>Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022. It is not part of th...</description><pubDate>Thu, 31 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S230-2022/Published?DocDate=20220330&amp;ProvIds=av-</link><title>Income Tax (Singapore — Seychelles) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Wed, 30 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S230-2022/Published?DocDate=20220330&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Seychelles) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Seychelles) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order ...</description><pubDate>Wed, 30 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S230-2022/Published?DocDate=20220330&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Seychelles) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Republic of Seychelles as specified in the Schedule to...</description><pubDate>Wed, 30 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S230-2022/Published?DocDate=20220330&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Seychelles) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Wed, 30 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S230-2022/Published?DocDate=20220330&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Seychelles) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whic...</description><pubDate>Wed, 30 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S230-2022/Published?DocDate=20220330&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Seychelles) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Schedule</title><description>Paragraph 3 Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Government of the Republic of Singapore and th...</description><pubDate>Wed, 30 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S230-2022/Published?DocDate=20220330&amp;ProvIds=</link><title>Income Tax (Singapore — Seychelles) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Seychelles) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mu...</description><pubDate>Wed, 30 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S175-2022/Published?DocDate=20220314&amp;ProvIds=av-</link><title>Income Tax (Singapore — Greece) (Avoidance of Double Taxation Agreement) Order 2022 - Enacting Formula</title><description>WHEREAS it is provided by section 49 of the Income Tax Act 1947 that if the Minister by order declares that arrangements specified in the order have been made with the government o...</description><pubDate>Mon, 14 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S175-2022/Published?DocDate=20220314&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Greece) (Avoidance of Double Taxation Agreement) Order 2022 - Schedule Convention</title><description>Convention between the Republic of Singapore and the Hellenic Republic FOR THE ELIMINATION OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME A...</description><pubDate>Mon, 14 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S175-2022/Published?DocDate=20220314&amp;ProvIds=xv-</link><title>Income Tax (Singapore — Greece) (Avoidance of Double Taxation Agreement) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Greece) (Avoidance of Double Taxation Agreement) Order 2022. It is not part of the ...</description><pubDate>Mon, 14 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S175-2022?ValidDate=20220314&amp;ProvIds=av-</link><title>Income Tax (Singapore — Greece) (Avoidance of Double Taxation Agreement) Order 2022 - Enacting Formula</title><description>WHEREAS it is provided by section 49 of the Income Tax Act 1947 that if the Minister by order declares that arrangements specified in the order have been made with the government o...</description><pubDate>Mon, 14 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S175-2022?ValidDate=20220314&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Greece) (Avoidance of Double Taxation Agreement) Order 2022 - Schedule Convention</title><description>Convention between the Republic of Singapore and the Hellenic Republic FOR THE ELIMINATION OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME A...</description><pubDate>Mon, 14 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S175-2022?ValidDate=20220314&amp;ProvIds=xv-</link><title>Income Tax (Singapore — Greece) (Avoidance of Double Taxation Agreement) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Greece) (Avoidance of Double Taxation Agreement) Order 2022. It is not part of the ...</description><pubDate>Mon, 14 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011?ValidDate=20220310&amp;ProvIds=pr5B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5B Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme</title><description>Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme Where the date of amalgamation falls within the basis period for the year of assessment...</description><pubDate>Thu, 10 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011?ValidDate=20220310&amp;ProvIds=pr6-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 6 (Deleted)</title><description>Deleted by S 170/2022 wef 10/03/2022</description><pubDate>Thu, 10 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011?ValidDate=20220310&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14N of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14N of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Thu, 10 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011?ValidDate=20220310&amp;ProvIds=pr11A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11A Modifications to section 37G of Act (Cash payout under Productivity and Innovation Credit Scheme)</title><description>Modifications to section 37G of Act (Cash payout under Productivity and Innovation Credit Scheme) Where the date of amalgamation falls within the basis period for the year of asse...</description><pubDate>Thu, 10 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011?ValidDate=20220310&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37O of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37O of Act This regulation applies for the purpose of computing t...</description><pubDate>Thu, 10 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011?ValidDate=20220310&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37O of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37O of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Thu, 10 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011?ValidDate=20220310&amp;ProvIds=pr13-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 13 Modification or exception to sections 45 to 46 of Economic Expansion Incentives (Relief from Income Tax) Act 1967 (Investment allowance)</title><description>Modification or exception to sections 45 to 46 of Economic Expansion Incentives (Relief from Income Tax) Act 1967 (Investment allowance) Where — an amalgamating company ceases to ...</description><pubDate>Thu, 10 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011?ValidDate=20220310&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Thu, 10 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020?ValidDate=20220307&amp;ProvIds=pr3-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 3 Meaning of "applicable loan"</title><description>Meaning of applicable loan In this Part, an applicable loan is a loan or other arrangement similar in nature to a loan, that is obtained on or before by an approved aircraft leasin...</description><pubDate>Mon, 07 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020?ValidDate=20220307&amp;ProvIds=pr6-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 6 Exemption in relation to finance lease treated as sale</title><description>Exemption in relation to finance lease treated as sale Subject to sub‑paragraphs (2) to (6) and the conditions imposed by the Minister under section 13(4) of the Act, a qualifying ...</description><pubDate>Mon, 07 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020?ValidDate=20220307&amp;ProvIds=</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) ...</description><pubDate>Mon, 07 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S159-2022/Published?DocDate=20220304&amp;ProvIds=av-</link><title>Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act 1947 , the Minister for Finance makes the following Rules:</description><pubDate>Fri, 04 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S159-2022/Published?DocDate=20220304&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 and come into operation on .</description><pubDate>Fri, 04 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S159-2022/Published?DocDate=20220304&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 - 2 Exemption</title><description>Exemption For the purposes of section 13X(1)(h ) of the Act, the following are exempt from tax: a cash payment made by the Government to an individual, under the public scheme know...</description><pubDate>Fri, 04 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S159-2022/Published?DocDate=20220304&amp;ProvIds=</link><title>Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022. It is not part ...</description><pubDate>Fri, 04 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S159-2022/Historical/20220304?ValidDate=20220304&amp;ProvIds=av-</link><title>Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act 1947 , the Minister for Finance makes the following Rules:</description><pubDate>Fri, 04 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S159-2022?ValidDate=20220603&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 and come into operation on .</description><pubDate>Fri, 04 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S159-2022?ValidDate=20220304&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 - 2 Exemption</title><description>Exemption For the purposes of section 13X(1)(h ) of the Act, the following are exempt from tax: a cash payment made by the Government to an individual, under the public scheme know...</description><pubDate>Fri, 04 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S159-2022?ValidDate=20220304&amp;ProvIds=</link><title>Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022. It is not part ...</description><pubDate>Fri, 04 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S160-2022/Published?DocDate=20220304&amp;ProvIds=av-</link><title>Income Tax (Asia Liberty Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act 1947 , the Minister for Finance makes the following Notification:</description><pubDate>Fri, 04 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S160-2022/Published?DocDate=20220304&amp;ProvIds=pr1-</link><title>Income Tax (Asia Liberty Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2022 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Asia Liberty Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2022 and is deemed to have come into operation o...</description><pubDate>Fri, 04 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S160-2022/Published?DocDate=20220304&amp;ProvIds=pr2-</link><title>Income Tax (Asia Liberty Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2022 - 2 Exemption</title><description>Exemption The arrangement fee of USD 468,000 paid on by Asia Liberty Pte. Ltd. and Asia Inspire Pte. Ltd. to Credit Suisse AG for a loan granted under a loan agreement dated to ref...</description><pubDate>Fri, 04 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S160-2022/Published?DocDate=20220304&amp;ProvIds=</link><title>Income Tax (Asia Liberty Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Asia Liberty Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2022. It is not part of th...</description><pubDate>Fri, 04 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S789-2020/Historical/20220304?ValidDate=20220304&amp;ProvIds=pr3-</link><title>Income Tax (Finance Lease of Ship — Section 13(4) Exemption) Notification 2020 - 3 Exemption for payment under finance lease of Singapore ship</title><description>Exemption for payment under finance lease of Singapore ship Subject to this paragraph, any payment that a shipping enterprise is liable to make on or after to a person resident out...</description><pubDate>Fri, 04 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S789-2020/Historical/20220304?ValidDate=20220304&amp;ProvIds=pr4-</link><title>Income Tax (Finance Lease of Ship — Section 13(4) Exemption) Notification 2020 - 4 Exemption for payment under finance lease of foreign ship</title><description>Exemption for payment under finance lease of foreign ship Subject to this paragraph, any payment that an approved international shipping enterprise or approved shipping investment ...</description><pubDate>Fri, 04 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S790-2020/Historical/20220304?ValidDate=20220304&amp;ProvIds=pr3-</link><title>Income Tax (Finance Lease of Container — Section 13(4) Exemption) Notification 2020 - 3 Exemption for payment under finance lease of container by shipping enterprise</title><description>Exemption for payment under finance lease of container by shipping enterprise Subject to this paragraph, any payment that a shipping enterprise is liable to make on or after to a p...</description><pubDate>Fri, 04 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S790-2020/Historical/20220304?ValidDate=20220304&amp;ProvIds=pr4-</link><title>Income Tax (Finance Lease of Container — Section 13(4) Exemption) Notification 2020 - 4 Exemption for payment under finance lease of container by approved international shipping enterprise or approved container investment enterprise</title><description>Exemption for payment under finance lease of container by approved international shipping enterprise or approved container investment enterprise Subject to this paragraph, any paym...</description><pubDate>Fri, 04 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S181-2020?ValidDate=20220304&amp;ProvIds=pr2-</link><title>Income Tax (Use of Container — Section 13(4) Exemption) Notification 2020 - 2 Exemption</title><description>Exemption Rent or other payments accruing to a person resident outside Singapore under any lease or agreement entered into on or before in respect of the use of a container for the...</description><pubDate>Fri, 04 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S181-2020?ValidDate=20220304&amp;ProvIds=xv-</link><title>Income Tax (Use of Container — Section 13(4) Exemption) Notification 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Use of Container — Section 13(4) Exemption) Notification 2020. It is not part of the notificati...</description><pubDate>Fri, 04 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S151-2022/Published?DocDate=20220303&amp;ProvIds=av-</link><title>Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act 1947 , the Minister for Finance makes the following Notification:</description><pubDate>Thu, 03 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S151-2022/Published?DocDate=20220303&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2022 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2022 and is de...</description><pubDate>Thu, 03 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S151-2022/Published?DocDate=20220303&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2022 - 2 Exemption</title><description>Exemption The interest of JPY214,069,590 payable by United Sky Shipping Pte. Ltd. to Galva Kogyo Co., Ltd from to (both dates inclusive), in respect of a loan granted under a loan ...</description><pubDate>Thu, 03 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S151-2022/Published?DocDate=20220303&amp;ProvIds=</link><title>Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notif...</description><pubDate>Thu, 03 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20220301&amp;ProvIds=pr13-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 13 Accounts that are not U.S. reportable accounts</title><description>Accounts that are not U.S. reportable accounts Without limiting the generality of paragraph A of Section V of Annex II to the Agreement, the following are excluded from the definit...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20220301&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020. It is not...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20220203&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - 2 Declaration as international tax compliance agreement</title><description>Declaration as international tax compliance agreement The Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information is declared as an intern...</description><pubDate>Thu, 03 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20220203&amp;ProvIds=Sc24-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twenty Fourth Schedule Country</title><description>Paragraph 2(x ) Country Andorra S 72/2022</description><pubDate>Thu, 03 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20220203&amp;ProvIds=Sc25-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twenty Fifth Schedule Country</title><description>Paragraph 2(y ) Country Saint Lucia S 72/2022</description><pubDate>Thu, 03 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20220203&amp;ProvIds=Sc26-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twenty Sixth Schedule Country</title><description>Paragraph 2(z ) Country Ecuador S 72/2022</description><pubDate>Thu, 03 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20220203&amp;ProvIds=Sc27-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twenty Seventh Schedule Country</title><description>Paragraph 2(za ) Country Kazakhstan S 72/2022</description><pubDate>Thu, 03 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20220203&amp;ProvIds=Sc28-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twenty Eighth Schedule Countries</title><description>Paragraph 2(zb ) Countries Maldives New Caledonia S 72/2022</description><pubDate>Thu, 03 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20220203&amp;ProvIds=</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automa...</description><pubDate>Thu, 03 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S10-2022/Published?DocDate=20220107&amp;ProvIds=av-</link><title>Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Fri, 07 Jan 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S10-2022/Published?DocDate=20220107&amp;ProvIds=pr1-</link><title>Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022 .</description><pubDate>Fri, 07 Jan 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S10-2022/Published?DocDate=20220107&amp;ProvIds=pr2-</link><title>Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022 - 2 Exemption</title><description>Exemption The following amounts, being income comprising dividends received in Singapore by Accuron Industrial Technologies Limited (a company incorporated in Singapore) from SAM E...</description><pubDate>Fri, 07 Jan 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S10-2022/Published?DocDate=20220107&amp;ProvIds=</link><title>Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022. It is not part ...</description><pubDate>Fri, 07 Jan 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S10-2022?ValidDate=20220107&amp;ProvIds=av-</link><title>Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Fri, 07 Jan 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S10-2022?ValidDate=20220107&amp;ProvIds=pr1-</link><title>Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022 - 1 Citation</title><description>Citation This Order is the Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022 .</description><pubDate>Fri, 07 Jan 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S10-2022?ValidDate=20220107&amp;ProvIds=pr2-</link><title>Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022 - 2 Exemption</title><description>Exemption The following amounts, being income comprising dividends received in Singapore by Accuron Industrial Technologies Limited (a company incorporated in Singapore) from SAM E...</description><pubDate>Fri, 07 Jan 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S10-2022?ValidDate=20220107&amp;ProvIds=</link><title>Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022. It is not part...</description><pubDate>Fri, 07 Jan 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S577-2018?ValidDate=20220101&amp;ProvIds=pr3-</link><title>Income Tax (Maximum Relief Amount for Payments to Retirement Account and Special Account) Rules 2018 - 3 Maximum relief amount</title><description>Maximum relief amount For the purposes of allowing a deduction to a claimant for the year of assessment 2017 or a subsequent year of assessment up to and including the year of asse...</description><pubDate>Sat, 01 Jan 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S577-2018?ValidDate=20220101&amp;ProvIds=</link><title>Income Tax (Maximum Relief Amount for Payments to Retirement Account and Special Account) Rules 2018 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Maximum Relief Amount for Payments to Retirement Account and Special Account) Rules 2018. It i...</description><pubDate>Sat, 01 Jan 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1028-2021?ValidDate=20220101&amp;ProvIds=av-</link><title>Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act , the Minister for Finance makes the following Rules:</description><pubDate>Sat, 01 Jan 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1028-2021?ValidDate=20220101&amp;ProvIds=pr1-</link><title>Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021 and come into operation on .</description><pubDate>Sat, 01 Jan 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1028-2021?ValidDate=20220101&amp;ProvIds=pr2-</link><title>Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021 - 2 Definitions</title><description>Definitions In these Rules — basic healthcare sum means the amount directed under section 13(6) of the Central Provident Fund Act 1953; claimant means any individual who claims a d...</description><pubDate>Sat, 01 Jan 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1028-2021?ValidDate=20220101&amp;ProvIds=pr3-</link><title>Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021 - 3 Applicable maximum relief amount for section 39(3)(&lt;i&gt;c&lt;/i&gt;)(i) and (3A)(&lt;i&gt;c&lt;/i&gt;)(i) of Act</title><description>Applicable maximum relief amount for section 39(3)(c )(i) and (3A)(c )(i) of Act For the purposes of allowing a deduction to a claimant for the year of assessment 2023 or a subsequ...</description><pubDate>Sat, 01 Jan 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1028-2021?ValidDate=20220101&amp;ProvIds=pr4-</link><title>Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021 - 4 Specified amount for payment to retirement account</title><description>Specified amount for payment to retirement account The specified amount mentioned in rule 3(1)(a )(i) and (2)(a )(i) is the lower of the following: the amount of the payment mentio...</description><pubDate>Sat, 01 Jan 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1028-2021?ValidDate=20220101&amp;ProvIds=pr5-</link><title>Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021 - 5 Specified amount for payment to special account</title><description>Specified amount for payment to special account The specified amount mentioned in rule 3(1)(b )(i) and (2)(b )(i) is the lower of the following: the amount of the payment mentioned...</description><pubDate>Sat, 01 Jan 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1028-2021?ValidDate=20220101&amp;ProvIds=pr6-</link><title>Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021 - 6 Applicable maximum relief amount for section 39(3)(&lt;i&gt;c&lt;/i&gt;)(ii) of Act</title><description>Applicable maximum relief amount for section 39(3)(c )(ii) of Act For the purposes of allowing a deduction to a claimant for the year of assessment 2023 or a subsequent year of ass...</description><pubDate>Sat, 01 Jan 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1028-2021?ValidDate=20220101&amp;ProvIds=pr7-</link><title>Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021 - 7 Applicable maximum relief amount for section 39(3A)(&lt;i&gt;c&lt;/i&gt;)(ii) of Act</title><description>Applicable maximum relief amount for section 39(3A)(c )(ii) of Act For the purposes of allowing a deduction to a claimant for the year of assessment 2023 or a subsequent year of as...</description><pubDate>Sat, 01 Jan 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1028-2021?ValidDate=20220101&amp;ProvIds=pr8-</link><title>Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021 - 8 Deduction limits for section 39(3)(&lt;i&gt;d&lt;/i&gt;) and (3A)(&lt;i&gt;d&lt;/i&gt;) of Act</title><description>Deduction limits for section 39(3)(d ) and (3A)(d ) of Act For the purposes of allowing a deduction to a claimant for the year of assessment 2023 or a subsequent year of assessment...</description><pubDate>Sat, 01 Jan 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1028-2021?ValidDate=20220101&amp;ProvIds=</link><title>Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021....</description><pubDate>Sat, 01 Jan 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 2 Definitions</title><description>Definitions In these Regulations — approval date , in relation to an approved company, means the date on which the company is approved as such; cost‑sharing agreement means any agr...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 3 Percentage and computation of qualifying intellectual property income subject to concessionary rate of tax</title><description>Percentage and computation of qualifying intellectual property income subject to concessionary rate of tax The percentage of qualifying intellectual property income derived by an a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 4 Change in composition of elected family of qualifying IPRs</title><description>Change in composition of elected family of qualifying IPRs This regulation applies where an approved company elects or is treated as having elected a family of qualifying IPRs for ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 5 Deemed income</title><description>Deemed income This regulation applies where — an approved company has been assessed to tax under section 43X(1) of the Act for qualifying intellectual property income of the approv...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211231&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Schedule</title><description>Regulations 3 and 6 percentage of qualifying intellectual property income subject to concessionary rate For the purposes of regulation 3, the percentage of qualifying intellectual ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021. It is not part of...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 2 Definitions of this Part</title><description>Definitions of this Part In this Part, unless the context otherwise requires — approved aircraft leasing company means an aircraft leasing company as defined in section 43N of the ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020?ValidDate=20220307&amp;ProvIds=pr4-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 4 Exemption in relation to applicable loan</title><description>Exemption in relation to applicable loan Subject to sub‑paragraphs (2) to (6) and the conditions imposed by the Minister under section 13(4) of the Act, a qualifying payment that a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 5 Definitions of this Part</title><description>Definitions of this Part In this Part, unless the context otherwise requires — approved aircraft leasing company means an aircraft leasing company as defined in section 43N of the ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020?ValidDate=20211231&amp;ProvIds=</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S155-2009?ValidDate=20211231&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Income Derived from Managing Qualifying Registered Business Trust or Company) Regulations 2009 - Enacting Formula</title><description>In exercise of the powers conferred by section 43ZD of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S155-2009/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Income Derived from Managing Qualifying Registered Business Trust or Company) Regulations 2009 - 2 Definitions</title><description>Definitions In these Regulations — approved fund management company means a company which is approved under section 43S of the Act; S 932/2022 approved trustee-manager means a trus...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S155-2009?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Income Derived from Managing Qualifying Registered Business Trust or Company) Regulations 2009 - 3 Prescribed offshore infrastructure asset or project</title><description>Prescribed offshore infrastructure asset or project The offshore infrastructure asset or project prescribed for the purposes of section 43S of the Act is any infrastructure asset a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S155-2009?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Income Derived from Managing Qualifying Registered Business Trust or Company) Regulations 2009 - 4 Period of concession</title><description>Period of concession A trustee-manager or fund management company may be approved under section 43S of the Act for such period not exceeding 10 years as may be specified by the Min...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S155-2009?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Income Derived from Managing Qualifying Registered Business Trust or Company) Regulations 2009 - 6 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulation 5, the Comptroller shall determine — the income chargeable to tax of an approved trustee-manager or approve...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S155-2009?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Income Derived from Managing Qualifying Registered Business Trust or Company) Regulations 2009 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Income Derived from Managing Qualifying Registered Business Trust...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Enacting Formula</title><description>In exercise of the powers conferred by section 43Q of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20211231&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 and come into operation on .</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 3 Application</title><description>Application These Regulations apply to a financial sector incentive company — where the effective date of its approval as such; or where the effective date of the extension of its ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20221206&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 4 Financial sector incentive companies</title><description>Financial sector incentive companies For the purposes of section 43J of the Act and these Regulations, a financial sector incentive company may be approved as one of the following:...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 5 13.5% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>13.5% tax payable on qualifying income of financial sector incentive (standard tier) company Tax is payable at the rate of 13.5% on the following income of a financial sector incen...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 5A 12% tax payable on qualifying income of financial sector incentive (trustee companies) company</title><description>12% tax payable on qualifying income of financial sector incentive (trustee companies) company Tax is payable at the rate of 12% on the income of a financial sector incentive (trus...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 6 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax is payable at the rate of 10% on the income of a financial sector incentive (h...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax is payable at the rate of 5% on the income derived by a financial sector incentive (credit facilities ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20211231&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 9 Determination of income chargeable with tax</title><description>Determination of income chargeable with tax Subject to regulation 10, for the purposes of regulations 5 to 8, the Comptroller must determine — the chargeable income of the financia...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 10 Deduction, etc., where activity subject to 2 concessionary tax rates</title><description>Deduction, etc., where activity subject to 2 concessionary tax rates This regulation applies where income of a financial sector incentive company from an activity is subject to 2 d...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20211231&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - First Schedule Activities of financial sector incentive (standard tier) companies income from which qualifies for 13.5% tax rate</title><description>Regulation 5(1) Activities of financial sector incentive (standard tier) companies income from which qualifies for 13.5% tax rate The income of a financial sector incentive (standa...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Second Schedule Prescribed processing services</title><description>Regulation 6(3) Prescribed processing services The following are prescribed processing services when provided to a financial institution or a financial sector incentive (headquarte...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017. It is not...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, including...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20221206&amp;ProvIds=pr2A-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2A Foreign trust to which Regulations apply</title><description>Foreign trust to which Regulations apply Subject to paragraph (2), a trust shall be regarded as a foreign trust for the purposes of these Regulations if — it is a trust created in...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 3 Exemption</title><description>Exemption Subject to paragraph (2) and regulations 4 and 5, there shall be exempt from tax the specified income from designated investments derived by — an eligible holding compan...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20221206&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 4 Deduction of certain losses not allowed</title><description>Deduction of certain losses not allowed No deduction shall be allowed under the Act to any eligible holding company or foreign trust in respect of any loss arising from any transa...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 5 Regulations not applicable to certain foreign trusts</title><description>Regulations not applicable to certain foreign trusts These Regulations shall not apply to a foreign trust where any settlor or beneficiary or unit holder (as the case may be) of th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20211231&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 7 Additional assessment on income of foreign trust or eligible holding company in certain circumstances</title><description>Additional assessment on income of foreign trust or eligible holding company in certain circumstances Where a trust ceases to be a foreign trust for the purposes of these Regulati...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20221206&amp;ProvIds=Sc-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Schedule</title><description>Regulation 2 Deleted by S 486/2021 Deleted by S 486/2021 SPECIFIED INCOME IN RELATION TO INCOME DERIVED BETWEEN 21 FEBRUARY 2014 AND 8 MARCH 2020 (BOTH DATES INCLUSIVE) Any income ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N....</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S574-2009/Historical/20211231?ValidDate=20211231&amp;ProvIds=av-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 6) Notification 2009 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act , the Minister for Finance hereby makes the following Notification:</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S574-2009?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 6) Notification 2009 - 2 Definitions</title><description>Definitions In this Notification — approved loan , in relation to a financial sector incentive (headquarter services) company, means a loan or other arrangement similar in nature t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S574-2009?ValidDate=20221206&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 6) Notification 2009 - 3 Exemption</title><description>Exemption Subject to sub‑paragraph (2), there shall be exempt from tax — the interest payable by a company for the time being approved as a financial sector incentive (headquarter ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S574-2009?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 6) Notification 2009 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 6) No...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20211231&amp;ProvIds=av-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Enacting Formula</title><description>In exercise of the powers conferred by section 13CA of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20221206&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regul...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bon...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3 Exemption from tax of income under section 13D of Act</title><description>Exemption from tax of income under section 13D of Act Subject to regulation 4, there shall be exempt from tax the specified income derived by a prescribed person from funds managed...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20221206&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 4 No deduction in respect of loss arising from designated investments</title><description>No deduction in respect of loss arising from designated investments Notwithstanding anything in these Regulations, no deduction shall be allowed under the Act to — any prescribed p...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13D(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is — a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Definition of associate</title><description>Definition of associate For the purposes of section 13D of the Act and subject to paragraph (2), a person (P1 ) is an associate of another person (P2 ), where P1 or P2 are neither ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20211231&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 7 Annual statement and annual declaration</title><description>Annual statement and annual declaration Where a prescribed person derives in any basis period any income exempt from tax under regulation 3, any fund manager of the prescribed per...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20211231&amp;ProvIds=Sc3-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Third Schedule </title><description>Regulation 2(1) DESIGNATED INVESTMENTS IN RELATION TO INCOME DERIVED ON OR AFTER The following investments: stocks and shares of any company, other than a company that is — in the ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) R...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20221206?ValidDate=20221206&amp;ProvIds=av-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - Enacting Formula</title><description>In exercise of the powers conferred by section 43C of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr1-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 and are deemed to have come ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20221206?ValidDate=20221206&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means a captive insurer approved under regulation 5; approved insurer means an insurer approved under regulation 4; appr...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 3 Application</title><description>Application These Regulations apply to — an approved insurer that is approved as such on or after ; an approved captive insurer that is approved as such on or after ; an approved m...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 4 Approval of insurer</title><description>Approval of insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any insurer licensed under th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 5 Approval of captive insurer</title><description>Approval of captive insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any captive insurer (...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 6 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 7 Approval of specialised insurer</title><description>Approval of specialised insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any insurer carry...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20211231&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 8 Concessionary rate of tax for approved insurer</title><description>Concessionary rate of tax for approved insurer Subject to this regulation, tax is payable at the rate of 10% on the income mentioned in paragraph (2) derived by an approved insurer...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr9-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 9 Concessionary rate of tax for approved marine hull and liability insurer</title><description>Concessionary rate of tax for approved marine hull and liability insurer Tax is payable at the rate of 10% on income specified in paragraph (2) derived by an approved marine hull a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20211231&amp;ProvIds=pr10-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 10 Concessionary rates of tax for approved specialised insurer</title><description>Concessionary rates of tax for approved specialised insurer Tax is payable at the rate of 5% on the income specified in paragraph (4) derived by an approved specialised insurer in ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr11-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 11 Concessionary rate of tax and exemption for approved captive insurer</title><description>Concessionary rate of tax and exemption for approved captive insurer Subject to the condition in paragraph (5), the income mentioned in paragraph (3) derived by an approved captive...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20211231&amp;ProvIds=pr12-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 12 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations For the purpose of determining the income mentioned in regulation 8(2), all of the following for which a deduction is allowable ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr13-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 13 Determination of exempt income of approved captive insurer</title><description>Determination of exempt income of approved captive insurer In determining the amount of exempt income of an approved captive insurer under regulation 11(1) — the Comptroller must h...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20211231&amp;ProvIds=</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017. It is...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S610-2017?ValidDate=20221206&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2017 - 2 Definitions</title><description>Definitions In these Regulations — advisory service means any risk advisory service, or other advisory service relating to any insurance policy; direct insurer has the same meaning...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S610-2017?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2017 - 4 Approval of insurance broker</title><description>Approval of insurance broker The Minister or such person as the Minister may appoint may, upon application by a company that is a direct insurance broker, general reinsurance broke...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S610-2017?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2017 - 5 Concessionary rate of tax for income of approved insurance broker</title><description>Concessionary rate of tax for income of approved insurance broker Tax is payable at the rate of 10% on the commissions and fees derived by an approved insurance broker from the pro...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S610-2017?ValidDate=20211231&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2017. It is not part of ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S136-2009?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2009 - 2 Definitions</title><description>Definitions In these Regulations — Deleted by S 494/2021 advisory service means any risk advisory service, or other advisory service relating to any insurance policy; S 494/2021 ap...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S136-2009?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2009 - 3 Period of concession</title><description>Period of concession The Minister, or such person as he may appoint, may approve any insurance broker for the purposes of section 43R of the Act for such period not exceeding 10 ye...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S136-2009?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2009 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2009 . It is not part of ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG22?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Approved Venture Company) Regulations - 2 Exemption</title><description>Exemption Subject to these Regulations and section 13G of the Act, the specified income of an approved venture company derived by it from any approved investment shall be exempt fr...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG22?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Approved Venture Company) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Approved Venture Company) Regulations . It is not part of these Regulati...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — appointed person means a person appointed by the Minister for the purposes of section 43P of the Act as in...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20211231&amp;ProvIds=pr3-XX-pr3-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 3 Approval of global trading company</title><description>Approval of global trading company For the purposes of section section 43I(1)(a ) of the Act, the Minister or appointed person may — approve a global trading company as an approved...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20211231&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016. It is not part of th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S673-2020?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020 - 2 Definitions</title><description>Definitions In this Order — approved aircraft leasing company or AALC means an aircraft leasing company as defined in section 43N of the Act and approved under that section, and in...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S673-2020?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020 - 4 Concessionary tax rate for income relating to leasing aircraft and prescribed activities</title><description>Concessionary tax rate for income relating to leasing aircraft and prescribed activities Tax at the rate specified for any income of an AALC under section 43N(1) of the Act is levi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S673-2020?ValidDate=20211231&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020. It is not part ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 3 Manner in which concessionary rate of tax may be accorded to individual partner</title><description>Manner in which concessionary rate of tax may be accorded to individual partner Where a concessionary rate of tax is specified under section 43N or 43P for an approved partnership,...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012?ValidDate=20240412&amp;ProvIds=pr5-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 5 Application of section 13G</title><description>Application of section 13G Section 13G shall apply to the share of divisible income of a partner of an approved partnership derived from making any authorised investment as it appl...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; approved insurer means any insurer approved under regulation 3;...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26?ValidDate=20230428&amp;ProvIds=pr3-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 3 Approval of insurer</title><description>Approval of insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act 1966 to carry on general insurance busine...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 3A Previously approved insurers</title><description>Previously approved insurers Where an insurer registered under the Insurance Act 1966 was, on , an approved insurer under regulation 3 as in force before , it shall remain approve...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26?ValidDate=20230428&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 4A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5 Concessionary rate of tax for income derived before 1 July 2021 of approved insurer</title><description>Concessionary rate of tax for income derived before of approved insurer Tax shall be payable at the rate of 10% on the following income derived before by an approved insurer: the ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26?ValidDate=20230428&amp;ProvIds=pr5A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5A Concessionary rate of tax for income derived on or after 1 July 2021 of approved insurer</title><description>Concessionary rate of tax for income derived on or after of approved insurer Tax is payable at the rate of 10% on the income mentioned in paragraph (2) derived on or after by an a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5B Concessionary rate of tax for income derived before 1 July 2021 of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income derived before of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived before by ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26?ValidDate=20230428&amp;ProvIds=pr5C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5C Concessionary rates of tax and exemption for income derived on or after 1 July 2021 of approved marine hull and liability insurer</title><description>Concessionary rates of tax and exemption for income derived on or after of approved marine hull and liability insurer The income specified in paragraph (4) derived on or after by ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5D Concessionary rates of tax for income derived before 1 July 2021 of approved specialised insurer</title><description>Concessionary rates of tax for income derived before of approved specialised insurer Tax is payable at the rate of 5% on the income specified in paragraph (4) that is derived befo...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26?ValidDate=20230428&amp;ProvIds=pr5E-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5E Concessionary rates of tax and exemption for income derived on or after 1 July 2021 of approved specialised insurer</title><description>Concessionary rates of tax and exemption for income derived on or after of approved specialised insurer The income specified in paragraph (4) derived on or after by an approved sp...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26?ValidDate=20230428&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7 Income derived before 1 July 2021 of approved marine hull and liability insurer exempt from tax</title><description>Income derived before of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer whose approval is granted before , satisfie...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr7A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7A Income derived before 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived before of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26?ValidDate=20230428&amp;ProvIds=pr7B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7B Income derived before 1 July 2021 of approved specialised insurer exempt from tax</title><description>Income derived before of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 8 Apportionment of expenses, allowances and donations in respect of income derived before 1 July 2021</title><description>Apportionment of expenses, allowances and donations in respect of income derived before For the purpose of determining the income mentioned in regulation 5(1), any item of expendi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26?ValidDate=20230428&amp;ProvIds=pr8A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 8A Apportionment of expenses, allowances and donations in respect of income derived on or after 1 July 2021</title><description>Apportionment of expenses, allowances and donations in respect of income derived on or after For the purpose of determining the income mentioned in regulation 5A(2), all of the fo...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr9-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurer, an approved captive insurer or an approved specialised insure...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S8-2010/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Income of Approved Companies Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Exemption of Income of Approved Companies Arising from Funds Managed by Fund Manager in Singapore) Regul...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S8-2010/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Approved Companies Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — bona fide entity means an entity that is not a non-bona fide entity; designated investments and specified income have the same meanings as in the...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S8-2010/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Approved Companies Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Definition of associate</title><description>Definition of associate For the purposes of section 13O of the Act and subject to paragraph (2), a person (P1 ) is an associate of another person (P2 ), where P1 or P2 are neither ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 2 Definitions</title><description>Definitions In this Notification — basis period means the basis period for any year of assessment; qualifying amount means — any interest, commission, fee or other payment; or any ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20221206?ValidDate=20221206&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 4 Exemption from tax of qualifying amount paid by prescribed person referred to in section 13D of Act</title><description>Exemption from tax of qualifying amount paid by prescribed person referred to in section 13D of Act There shall be exempt from tax any qualifying amount liable to be paid by a pers...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S636-2016/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans and Finance Leases) (No. 4) Notification 2016 - 5 Meaning of "applicable finance lease"</title><description>Meaning of applicable finance lease In this Notification, an applicable finance lease is a lease of one or more containers (at least one of which is a container within the meaning ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=P1II-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Part II GENERAL MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT 1967</title><description>GENERAL MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT 1967 S 170/2022 wef 31/12/2021</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 3 Modification or exception to Act or Economic Expansion Incentives (Relief from Income Tax) Act 1967 for deductions, allowances and writing-down allowances claimable for more than one year of assessment</title><description>Modification or exception to Act or Economic Expansion Incentives (Relief from Income Tax) Act 1967 for deductions, allowances and writing-down allowances claimable for more than ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=P1III-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Part III SPECIFIC MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT 1967</title><description>SPECIFIC MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT 1967 S 170/2022 wef 31/12/2021</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=P1III-P21-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1 Specific Modifications and Exceptions to the Act</title><description>Specific Modifications and Exceptions to the Act</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5 Modification or exception to section 13J of Act (Equity remuneration incentive scheme (start-ups))</title><description>Modification or exception to section 13J of Act (Equity remuneration incentive scheme (start-ups)) Where all the amalgamating companies cease to exist on the date of amalgamation,...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5A Modifications to section 13W of Act (Exemption of gains or profits from disposal of ordinary shares)</title><description>Modifications to section 13W of Act (Exemption of gains or profits from disposal of ordinary shares) The application of section 13W of the Act to any gains or profits derived by t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5C Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office)</title><description>Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office) Whe...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5D Modifications to section 14H of Act (Further or double deduction for overseas investment development expenditure)</title><description>Modifications to section 14H of Act (Further or double deduction for overseas investment development expenditure) Where the date of amalgamation falls within the period from to (b...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5E-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5E Modifications to section 14I of Act (Further or double deduction for salary expenditure for employees posted overseas)</title><description>Modifications to section 14I of Act (Further or double deduction for salary expenditure for employees posted overseas) Where the date of amalgamation falls within the period from ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr8A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 8A Modifications to section 37P of Act (Treatment of unabsorbed donations attributable to exempt income)</title><description>Modifications to section 37P of Act (Treatment of unabsorbed donations attributable to exempt income) Subject to the conditions specified in paragraph (2) and to paragraphs (3) an...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr9-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 9 Modification or exception to section 37B of Act (Group relief for Singapore companies)</title><description>Modification or exception to section 37B of Act (Group relief for Singapore companies) Subject to paragraph (2), where — any unabsorbed capital allowances, donations or losses of ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr10-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 10 Modification or exception to section 37F of Act (Deduction for incremental expenditure on research and development)</title><description>Modification or exception to section 37F of Act (Deduction for incremental expenditure on research and development) Where — an amalgamating company ceases to exist on the date of ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr11B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11B Modifications to section 37H of Act (Productivity and Innovation Credit bonus)</title><description>Modifications to section 37H of Act (Productivity and Innovation Credit bonus) Where the date of amalgamation falls within the basis period for the year of assessment 2013, 2014 o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr12-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12 Modification or exception to section 43F of Act (Concessionary rate of tax for offshore leasing of machinery and plant)</title><description>Modification or exception to section 43F of Act (Concessionary rate of tax for offshore leasing of machinery and plant) Where — an amalgamated company is a leasing company; and al...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=P1III-P21A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1A Specific Modifications to section 37O of Act</title><description>Specific Modifications to section 37O of Act S 170/2022 wef 31/12/2021</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr12A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12A Interpretation of this Division</title><description>Interpretation of this Division In this Division, a qualifying acquisition by a company of ordinary shares in another company is one which qualifies for a deduction under section ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr12B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12B Treatment of deduction under section 37O of Act (Deduction for acquisition of shares of companies) to which amalgamating company which has ceased to exist is entitled</title><description>Treatment of deduction under section 37O of Act (Deduction for acquisition of shares of companies) to which amalgamating company which has ceased to exist is entitled Subject to p...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr12C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12C Modification of section 37O of Act when target company is another amalgamating company which ceases to exist after amalgamation</title><description>Modification of section 37O of Act when target company is another amalgamating company which ceases to exist after amalgamation This regulation applies where — before the amalgama...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr12D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12D Treatment of unabsorbed deduction under section 37O of Act of amalgamating company which ceases to exist</title><description>Treatment of unabsorbed deduction under section 37O of Act of amalgamating company which ceases to exist Subject to paragraphs (2) and (4), where — an amalgamating company ceases ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr12E-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12E Modifications of section 37O of Act when amalgamated company incurs contingent consideration for acquisition by amalgamating company</title><description>Modifications of section 37O of Act when amalgamated company incurs contingent consideration for acquisition by amalgamating company Subject to paragraph (2) and regulation 12F, w...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=P1III-P22-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 2 Specific Modifications and Exceptions to the Economic Expansion Incentives (Relief from Income Tax) Act 1967</title><description>Specific Modifications and Exceptions to the Economic Expansion Incentives (Relief from Income Tax) Act 1967 S 170/2022 wef 31/12/2021</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr13A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 13A Modification to sections 53 to 57 of Economic Expansion Incentives (Relief from Income Tax) Act 1967 (Integrated investment allowance)</title><description>Modification to sections 53 to 57 of Economic Expansion Incentives (Relief from Income Tax) Act 1967 (Integrated investment allowance) Where — an amalgamating company ceases to ex...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S128-2018?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Foreign Income of Approved International Shipping Enterprises) Order 2018 - 2 Exemption</title><description>Exemption The following income received by an AISE in Singapore is exempt from tax: shipping income of an approved branch of the AISE outside Singapore; dividends or partnership pr...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S128-2018?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Foreign Income of Approved International Shipping Enterprises) Order 2018 - 3 Shipping income</title><description>Shipping income In paragraph 2, the shipping income of an approved branch of the AISE, its related AISE, an approved branch of the related AISE, the 1st ARE, an approved branch of ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S128-2018?ValidDate=20211231&amp;ProvIds=</link><title>Income Tax (Exemption of Foreign Income of Approved International Shipping Enterprises) Order 2018 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Foreign Income of Approved International Shipping Enterprises) Order 2018. It is n...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S5-2013?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2013 - 2 Definitions</title><description>Definitions In this Notification — Authority means the Monetary Authority of Singapore established under section 3 of the Monetary Authority of Singapore Act 1970 ; S 328/2024 fina...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S5-2013?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2013 - 3 Exemption</title><description>Exemption There shall be exempt from tax any payment made by a financial institution to a person who is not resident in Singapore and who does not have a permanent establishment in...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S5-2013?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2013 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notificati...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S411-2000?ValidDate=20240415&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2000 - 2 Definitions</title><description>Definitions In this Notification — financial institution means an institution licensed or approved by the Monetary Authority of Singapore, and includes an institution — that is a F...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S411-2000?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2000 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notificati...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S500-2003/Historical/20230101?ValidDate=20230101&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2003 - 2 Definitions</title><description>Definitions In this Notification — compensatory payment and securities lending or repurchase arrangement have the same meanings as in section 10H(12) of the Act; S 333/2024 specif...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20211231?ValidDate=20211231&amp;ProvIds=av-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Enacting Formula</title><description>In exercise of the powers conferred by sections 14I(2H) and 34AA(13) of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20211231&amp;ProvIds=pr1-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — date of initial application means the first day of a basis period in which a qualifying person prepares or...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 3 Transition from tax treatment under section 34A of Act to tax treatment under section 34AA of Act</title><description>Transition from tax treatment under section 34A of Act to tax treatment under section 34AA of Act This regulation applies to a qualifying person that is a qualifying person under s...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 4 Transition from other tax treatment to tax treatment under section 34AA of Act</title><description>Transition from other tax treatment to tax treatment under section 34AA of Act This regulation applies to a qualifying person that is not a qualifying person under section 34A of t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 5 Prescribed amount of gain or loss on disposal of equity instrument on revenue account measured at fair value through other comprehensive income</title><description>Prescribed amount of gain or loss on disposal of equity instrument on revenue account measured at fair value through other comprehensive income For the purpose of section 34AA(3)(i...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 6 Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had not been disposed of</title><description>Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20211231&amp;ProvIds=pr7-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 7 Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had not been disposed of</title><description>Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr8-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 8 Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had been disposed of</title><description>Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20211231&amp;ProvIds=pr9-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 9 Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had been disposed of</title><description>Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20211231&amp;ProvIds=Sc1-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - First Schedule Profit or loss in respect of financial instrument of qualifying person recognised on date of initial application</title><description>Regulation 4(2) Profit or loss in respect of financial instrument of qualifying person recognised on date of initial application The specified amount mentioned in regulation 4(2) i...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20211231&amp;ProvIds=Sc2-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Second Schedule Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had not been disposed of</title><description>Regulation 6(2) Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financia...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20211231&amp;ProvIds=Sc3-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Third Schedule Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had not been disposed of</title><description>Regulation 7(2) Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financia...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments re...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 3 General definitions</title><description>General definitions In these Regulations — qualifying collective investment scheme means a collective investment scheme constituted in Singapore — that is authorised under section ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 5 Meaning of "custodial institution"</title><description>Meaning of custodial institution In these Regulations, custodial institution means — the holder of a capital markets services licence under the Securities and Futures Act 2001 for ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 6 Meaning of "depository institution"</title><description>Meaning of depository institution In these Regulations, depository institution means — a bank that holds a licence under section 7 or 79 of the Banking Act 1970 ; S 476/2021 wef 01...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr7-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 7 Meaning of "investment entity"</title><description>Meaning of investment entity In these Regulations, investment entity means — the holder of a capital markets services licence under the Securities and Futures Act 2001 to carry out...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20211231&amp;ProvIds=pr8-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 8 Meaning of "specified insurance company"</title><description>Meaning of specified insurance company In these Regulations, specified insurance company means a licensed insurer under the Insurance Act 1966 that issues, or is obligated to make ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr12-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 12 Non‑reporting Singaporean financial institutions and exempt beneficial owners</title><description>Non‑reporting Singaporean financial institutions and exempt beneficial owners Sections I to IV of Annex II to the Agreement (which define non‑reporting Singaporean financial instit...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20211231&amp;ProvIds=pr13-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 13 Accounts that are not U.S. reportable accounts</title><description>Accounts that are not U.S. reportable accounts Without limiting the generality of paragraph A of Section V of Annex II to the Agreement, the following are excluded from the definit...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020. It is not...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S134-2015/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2015 - 3 General definitions</title><description>General definitions In these Regulations — qualifying collective investment scheme means a collective investment scheme constituted in Singapore — that is authorised under section ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S134-2015/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr5-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2015 - 5 Meaning of "custodial institution"</title><description>Meaning of custodial institution In these Regulations, custodial institution means — the holder of a capital markets services licence under the Securities and Futures Act 2001 for ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S134-2015/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2015 - 6 Meaning of "depository institution"</title><description>Meaning of depository institution In these Regulations, depository institution means — a bank that holds a licence under section 7 or 79 of the Banking Act 1970 ; S 475/2021 S 742/...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S134-2015/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr8-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2015 - 8 Meaning of "specified insurance company"</title><description>Meaning of specified insurance company In these Regulations, specified insurance company means any of the following persons that issues, or is obligated to make payment with respec...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; approved insurer means any insurer approved under regulation 3; ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20230428&amp;ProvIds=pr2A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 2A Application</title><description>Application These Regulations apply to — an approved insurer that is approved as such before ; an approved captive insurer that is approved as such before ; an approved marine hull...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 3 Approval of insurer</title><description>Approval of insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act 1966 to carry on both general insurance bu...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20230428&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 3A Previously approved insurers</title><description>Previously approved insurers Where an insurer registered under the Insurance Act 1966 was, on , an approved insurer under regulation 3 as in force before , it shall remain approved...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 4 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer The Minister or such person as he may appoint may, upon application by any insurer carrying on marine hull and liability insurance and...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20230428&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 4A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to do...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20211231&amp;ProvIds=pr4B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 4B Approval of specialised insurer</title><description>Approval of specialised insurer The Minister or such person as he may appoint may, upon application by any insurer underwriting offshore qualifying specialised insurance risks and ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20230428&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 5 Concessionary rate of tax for approved insurer</title><description>Concessionary rate of tax for approved insurer Tax shall be payable at the rate of 10% on the following income derived by an approved insurer: the income derived from accepting gen...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20211231&amp;ProvIds=pr5B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 5B Concessionary rate of tax for income of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived by an approved marine hull...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20230428&amp;ProvIds=pr5C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 5C (Deleted)</title><description>Deleted by S 613/2017 wef 01/06/2017</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20211231&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 5D Concessionary rates of tax for income derived before 1 July 2021 of approved specialised insurer</title><description>Concessionary rates of tax for income derived before of approved specialised insurer Tax is payable at the rate of 5% on the income specified in paragraph (4) that is derived befor...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20230428&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(c )(ii) derived by an approved ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20211231&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 7 Income of approved marine hull and liability insurer exempt from tax</title><description>Income of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer whose approval is granted before , satisfies such qualifyin...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20230428&amp;ProvIds=pr7A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 7A Income derived before 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived before of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20211231&amp;ProvIds=pr7AA-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 7AA Income derived on or after 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived on or after of approved captive insurer exempt from tax Subject to the condition in paragraph (3), the income specified in paragraph (2) derived on or after by an ap...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20211231&amp;ProvIds=pr7B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 7B Income derived before 1 July 2021 of approved specialised insurer exempt from tax</title><description>Income derived before of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20230428&amp;ProvIds=pr7C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 7C Income derived on or after 1 July 2021 of approved specialised insurer exempt from tax</title><description>Income derived on or after of approved specialised insurer exempt from tax Income of the type and amount specified in paragraph (2) that is derived on or after by an approved speci...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20211231&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business or offshore life business of an app...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20230428&amp;ProvIds=pr9-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurer, an approved captive insurer or an approved specialised insurer...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20211231&amp;ProvIds=pr10-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 10 Apportionment of income between policyholders and shareholders</title><description>Apportionment of income between policyholders and shareholders Any income derived from a participating fund in relation to offshore life business by an approved insurer for any yea...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations This Legislative History is provided for the convenience of users ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 3A; S 81/2009 wef 17/02/2006 approved insurer means any insurer appr...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20230428&amp;ProvIds=pr2A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 2A Application</title><description>Application These Regulations apply to — an approved insurer that is approved as such before ; and an approved captive insurer that is approved as such before . S 611/2017 wef 01/0...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 3 Approval of insurer</title><description>Approval of insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act 1966 to carry on life insurance business o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20230428&amp;ProvIds=pr3AA-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 3AA Previously approved insurers</title><description>Previously approved insurers Where an insurer registered under the Insurance Act 1966 was, on , an approved insurer under regulation 3 as in force before , it shall remain approved...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 3A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to do...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20230428&amp;ProvIds=pr3B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 3B (Deleted)</title><description>Deleted by S 320/2016 wef 01/04/2013</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 4 Concessionary rate of tax for income derived before 1 July 2021 of approved insurer</title><description>Concessionary rate of tax for income derived before of approved insurer Tax shall be payable at the rate of 10% on the following income derived before by an approved insurer: the a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20230428&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 4A Concessionary rate of tax for income derived on or after 1 July 2021 of approved insurer</title><description>Concessionary rate of tax for income derived on or after of approved insurer Subject to this regulation, tax is payable at the rate of 10% on the income mentioned in paragraph (2) ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 4(1)(b )(ii) derived by an approved ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20230428&amp;ProvIds=pr5A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5A Income derived before 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived before of approved captive insurer exempt from tax There shall be exempt from tax the following income derived before by an approved captive insurer (including one w...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5B Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved captive insurer to be exempted from tax under regulation 5A — the Comptroller shall have regard t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20211231&amp;ProvIds=pr5C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5C Income derived on or after 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived on or after of approved captive insurer exempt from tax Subject to the condition in paragraph (4), the income mentioned in paragraph (2) derived on or after by an ap...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20211231&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5D Determination of exempt income of approved captive insurer derived on or after 1 July 2021</title><description>Determination of exempt income of approved captive insurer derived on or after In determining the amount of exempt income of an approved captive insurer under regulation 5C(1) — th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20230428&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 6 Apportionment of expenses, allowances and donations in respect of income derived before 1 July 2021</title><description>Apportionment of expenses, allowances and donations in respect of income derived before For the purpose of determining the income mentioned in regulation 4(1), any item of expendit...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20211231&amp;ProvIds=pr6A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 6A Apportionment of expenses, allowances and donations in respect of income derived on or after 1 July 2021</title><description>Apportionment of expenses, allowances and donations in respect of income derived on or after For the purpose of determining the income mentioned in regulation 4A(2), all of the fol...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20230428&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 7 Apportionment of income between policyholders and shareholders</title><description>Apportionment of income between policyholders and shareholders Any income derived from a participating fund in relation to offshore life business by an approved insurer for any yea...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations This Legislative History is provided for the convenience of users of th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S748-2004?ValidDate=20221111&amp;ProvIds=av-</link><title>Income Tax (Functional Currency) Regulations 2004 - Enacting Formula</title><description>In exercise of the powers conferred by section 62B(11) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S748-2004?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Functional Currency) Regulations 2004 - 2 Transitional provisions for companies</title><description>Transitional provisions for companies Where a company — is required for any year of assessment to furnish its tax computation and particulars of its income in a non-Singapore doll...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S748-2004?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Income Tax (Functional Currency) Regulations 2004 - 4 Applicable rate of exchange</title><description>Applicable rate of exchange Subject to paragraph (2) , a company, an individual or a precedent partner referred to in regulation 2 or 3 , as the case may be, shall make an irrevoc...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S748-2004?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Functional Currency) Regulations 2004 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Functional Currency) Regulations 2004 . It is not part of these Regulations. G. N. No. S 748/2...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S874-2021?ValidDate=20240412&amp;ProvIds=pr1-</link><title>Income Tax (Related Party of Approved Shipping Investment Enterprise under Section 13P) Rules 2021 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Related Party of Approved Shipping Investment Enterprise under Section 13P ) Rules 2021 and are deemed to have come into o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S875-2021?ValidDate=20211231&amp;ProvIds=av-</link><title>Income Tax (Related Party of Approved Container Investment Enterprise under Section 43P) Rules 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act , the Minister for Finance makes the following Rules:</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S875-2021?ValidDate=20211231&amp;ProvIds=pr1-</link><title>Income Tax (Related Party of Approved Container Investment Enterprise under Section 43P) Rules 2021 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Related Party of Approved Container Investment Enterprise under Section 43P ) Rules 2021 and are deemed to have come into ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S875-2021?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Related Party of Approved Container Investment Enterprise under Section 43P) Rules 2021 - 2 Definitions</title><description>Definitions In these Rules — approved container investment enterprise  — means an approved container investment enterprise mentioned in section 43P of the Act; and S 40/2023 includ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S875-2021?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Related Party of Approved Container Investment Enterprise under Section 43P) Rules 2021 - 3 Related party</title><description>Related party For the purposes of section 43P of the Act, each of the following is a related party of an approved container investment enterprise (called in this rule the approved ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S875-2021?ValidDate=20211231&amp;ProvIds=</link><title>Income Tax (Related Party of Approved Container Investment Enterprise under Section 43P) Rules 2021 - Legislative History</title><description>formerly known as the Income Tax (Related Party of Approved Container Investment Enterprise under Section 43ZA) Rules 2021 This Legislative History is provided for the convenience ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 2 Definitions</title><description>Definitions In this Order — approved related party , in relation to an ASIE, means any company or partnership — that is a related party of the ASIE and approved by the Minister or ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 4 Exemption from tax of income relating to chartering and finance leasing of ship</title><description>Exemption from tax of income relating to chartering and finance leasing of ship The income described in sub‑paragraph (2) of an ASIE that is received in Singapore during the period...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 6 Exemption from tax of income relating to sale of ships, etc.</title><description>Exemption from tax of income relating to sale of ships, etc. The income described in sub‑paragraph (2) of an ASIE that is received in Singapore during the period of the ASIE’s appr...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20211231&amp;ProvIds=</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023. It is not ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S50-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Certain Income of Prescribed Sovereign Fund Entities and Approved Foreign Government-Owned Entities) Regulations 2012 - 3 Prescribed sovereign fund entity</title><description>Prescribed sovereign fund entity For the purposes of section 13V of the Act , a sovereign fund entity of a foreign country is a prescribed sovereign fund entity if — the funds of t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S50-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Certain Income of Prescribed Sovereign Fund Entities and Approved Foreign Government-Owned Entities) Regulations 2012 - 5 Exemption from tax of income under section 13V of Act</title><description>Exemption from tax of income under section 13V of Act Subject to regulations 6 and 7, there shall be exempt from tax the following income for any year of assessment: in relation to...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S33-2023?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2023 - 2 Definitions</title><description>Definitions In this Order — approved container investment enterprise or ACIE  — means a container investment enterprise approved under section 43P of the Act; and S 35/2023 wef 31/...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S33-2023?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2023 - 4 Concessionary tax rate for income relating to leasing containers and related foreign exchange and risk management activities</title><description>Concessionary tax rate for income relating to leasing containers and related foreign exchange and risk management activities Tax at the rate of 5% or 10% as specified under section...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S33-2023?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2023 - 5 Concessionary tax rate for income relating to leasing intermodal equipment and related foreign exchange and risk management activities</title><description>Concessionary tax rate for income relating to leasing intermodal equipment and related foreign exchange and risk management activities Tax at the rate of 5% or 10% as specified und...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S33-2023?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S608-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017 - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means a captive insurer approved under regulation 5; approved insurer means an insurer approved under regulation 4; capi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S608-2017?ValidDate=20230428&amp;ProvIds=pr9-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017 - 9 Determination of exempt income of approved captive insurer</title><description>Determination of exempt income of approved captive insurer In determining the amount of exempt income of an approved captive insurer under regulation 7(1) — the Comptroller must ha...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S769-2024?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification 2024 - 2 Definitions</title><description>Definitions In this Notification — bank in Singapore means — a bank that holds a licence granted under section 7 or 79 of the Banking Act 1970 ; or S 770/2024 a merchant bank that ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S769-2024?ValidDate=20211231&amp;ProvIds=</link><title>Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S435-2006?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Foreign Income — REITs and Other Special Cases) Order 2006 - 3 Exemption of dividends, etc., derived from any territory outside Singapore and received by trustee of real estate investment trust resident in Singapore, etc.</title><description>Exemption of dividends, etc., derived from any territory outside Singapore and received by trustee of real estate investment trust resident in Singapore, etc. Subject to sub‑paragr...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S435-2006?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Foreign Income — REITs and Other Special Cases) Order 2006 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Foreign Income — REITs and Other Special Cases) Order 2006 . It is not part of thi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S994-2021/Published?DocDate=20211230&amp;ProvIds=av-</link><title>Income Tax (Singapore — Jordan) (Avoidance of Double Taxation Agreement) Order 2021 - Enacting Formula</title><description>WHEREAS it is provided by section 49 of the Income Tax Act that if the Minister by order declares that arrangements specified in the order have been made with the government of any...</description><pubDate>Thu, 30 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S994-2021/Published?DocDate=20211230&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Jordan) (Avoidance of Double Taxation Agreement) Order 2021 - Schedule Agreement between the Government of the Republic of Singapore and the Government of the Hashemite Kingdom of Jordan for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance</title><description>Agreement between the Government of the Republic of Singapore and the Government of the Hashemite Kingdom of Jordan for the elimination of double taxation with respect to taxes on ...</description><pubDate>Thu, 30 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S994-2021/Published?DocDate=20211230&amp;ProvIds=</link><title>Income Tax (Singapore — Jordan) (Avoidance of Double Taxation Agreement) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Jordan) (Avoidance of Double Taxation Agreement) Order 2021. It is not part of the...</description><pubDate>Thu, 30 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S994-2021?ValidDate=20211230&amp;ProvIds=av-</link><title>Income Tax (Singapore — Jordan) (Avoidance of Double Taxation Agreement) Order 2021 - Enacting Formula</title><description>WHEREAS it is provided by section 49 of the Income Tax Act that if the Minister by order declares that arrangements specified in the order have been made with the government of any...</description><pubDate>Thu, 30 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S994-2021?ValidDate=20211230&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Jordan) (Avoidance of Double Taxation Agreement) Order 2021 - Schedule Agreement between the Government of the Republic of Singapore and the Government of the Hashemite Kingdom of Jordan for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance</title><description>Agreement between the Government of the Republic of Singapore and the Government of the Hashemite Kingdom of Jordan for the elimination of double taxation with respect to taxes on ...</description><pubDate>Thu, 30 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S994-2021?ValidDate=20211230&amp;ProvIds=</link><title>Income Tax (Singapore — Jordan) (Avoidance of Double Taxation Agreement) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Jordan) (Avoidance of Double Taxation Agreement) Order 2021. It is not part of the...</description><pubDate>Thu, 30 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1005-2021/Published?DocDate=20211230&amp;ProvIds=av-</link><title>Income Tax (Mode of Payment for Refunds) Rules 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act , the Minister for Finance makes the following Rules:</description><pubDate>Thu, 30 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1005-2021/Published?DocDate=20211230&amp;ProvIds=pr1-</link><title>Income Tax (Mode of Payment for Refunds) Rules 2021 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Mode of Payment for Refunds) Rules 2021 and come into operation on .</description><pubDate>Thu, 30 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1005-2021/Published?DocDate=20211230&amp;ProvIds=pr2-</link><title>Income Tax (Mode of Payment for Refunds) Rules 2021 - 2 Prescribed mode of payment for refunds</title><description>Prescribed mode of payment for refunds A refund to a company under the Act is to be made by transferring the funds for the refund to a bank account mentioned in paragraph (2) throu...</description><pubDate>Thu, 30 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1005-2021/Published?DocDate=20211230&amp;ProvIds=</link><title>Income Tax (Mode of Payment for Refunds) Rules 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Mode of Payment for Refunds) Rules 2021. It is not part of the rules. G.N. No. S 1005/2021 Inc...</description><pubDate>Thu, 30 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1028-2021/Published?DocDate=20211230&amp;ProvIds=av-</link><title>Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act , the Minister for Finance makes the following Rules:</description><pubDate>Thu, 30 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1028-2021/Published?DocDate=20211230&amp;ProvIds=pr1-</link><title>Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021 and come into operation on .</description><pubDate>Thu, 30 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1028-2021/Published?DocDate=20211230&amp;ProvIds=pr2-</link><title>Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021 - 2 Definitions</title><description>Definitions In these Rules — basic healthcare sum means the amount directed under section 13(6) of the Central Provident Fund Act 1953; claimant means any individual who claims a d...</description><pubDate>Thu, 30 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1028-2021/Published?DocDate=20211230&amp;ProvIds=pr3-</link><title>Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021 - 3 Applicable maximum relief amount for section 39(3)(&lt;i&gt;c&lt;/i&gt;)(i) and (3A)(&lt;i&gt;c&lt;/i&gt;)(i) of Act</title><description>Applicable maximum relief amount for section 39(3)(c )(i) and (3A)(c )(i) of Act For the purposes of allowing a deduction to a claimant for the year of assessment 2023 or a subsequ...</description><pubDate>Thu, 30 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1028-2021/Published?DocDate=20211230&amp;ProvIds=pr4-</link><title>Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021 - 4 Specified amount for payment to retirement account</title><description>Specified amount for payment to retirement account The specified amount mentioned in rule 3(1)(a )(i) and (2)(a )(i) is the lower of the following: the amount of the payment mentio...</description><pubDate>Thu, 30 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1028-2021/Published?DocDate=20211230&amp;ProvIds=pr5-</link><title>Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021 - 5 Specified amount for payment to special account</title><description>Specified amount for payment to special account The specified amount mentioned in rule 3(1)(b )(i) and (2)(b )(i) is the lower of the following: the amount of the payment mentioned...</description><pubDate>Thu, 30 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1028-2021/Published?DocDate=20211230&amp;ProvIds=pr6-</link><title>Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021 - 6 Applicable maximum relief amount for section 39(3)(&lt;i&gt;c&lt;/i&gt;)(ii) of Act</title><description>Applicable maximum relief amount for section 39(3)(c )(ii) of Act For the purposes of allowing a deduction to a claimant for the year of assessment 2023 or a subsequent year of ass...</description><pubDate>Thu, 30 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1028-2021/Published?DocDate=20211230&amp;ProvIds=pr7-</link><title>Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021 - 7 Applicable maximum relief amount for section 39(3A)(&lt;i&gt;c&lt;/i&gt;)(ii) of Act</title><description>Applicable maximum relief amount for section 39(3A)(c )(ii) of Act For the purposes of allowing a deduction to a claimant for the year of assessment 2023 or a subsequent year of as...</description><pubDate>Thu, 30 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1028-2021/Published?DocDate=20211230&amp;ProvIds=pr8-</link><title>Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021 - 8 Deduction limits for section 39(3)(&lt;i&gt;d&lt;/i&gt;) and (3A)(&lt;i&gt;d&lt;/i&gt;) of Act</title><description>Deduction limits for section 39(3)(d ) and (3A)(d ) of Act For the purposes of allowing a deduction to a claimant for the year of assessment 2023 or a subsequent year of assessment...</description><pubDate>Thu, 30 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1028-2021/Published?DocDate=20211230&amp;ProvIds=</link><title>Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021....</description><pubDate>Thu, 30 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S965-2021/Published?DocDate=20211223&amp;ProvIds=av-</link><title>Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Thu, 23 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S965-2021/Published?DocDate=20211223&amp;ProvIds=pr1-</link><title>Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021 - 1 Citation</title><description>Citation This Order is the Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021 .</description><pubDate>Thu, 23 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S965-2021/Published?DocDate=20211223&amp;ProvIds=pr2-</link><title>Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021 - 2 Exemption</title><description>Exemption The following income received in Singapore by Nexstep Discovery Pte. Ltd. (a company incorporated in Singapore) from Nexstep Activity LLP (a limited liability partnership...</description><pubDate>Thu, 23 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S965-2021/Published?DocDate=20211223&amp;ProvIds=</link><title>Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021. It is not part of the orde...</description><pubDate>Thu, 23 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S965-2021?ValidDate=20211223&amp;ProvIds=av-</link><title>Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Thu, 23 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S965-2021?ValidDate=20211223&amp;ProvIds=pr1-</link><title>Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021 - 1 Citation</title><description>Citation This Order is the Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021 .</description><pubDate>Thu, 23 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S965-2021?ValidDate=20211223&amp;ProvIds=pr2-</link><title>Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021 - 2 Exemption</title><description>Exemption The following income received in Singapore by Nexstep Discovery Pte. Ltd. (a company incorporated in Singapore) from Nexstep Activity LLP (a limited liability partnership...</description><pubDate>Thu, 23 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S965-2021?ValidDate=20211223&amp;ProvIds=</link><title>Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021. It is not part of the orde...</description><pubDate>Thu, 23 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S964-2021/Published?DocDate=20211223&amp;ProvIds=av-</link><title>Income Tax (Singapore — Armenia) (Avoidance of Double Taxation Agreement) Order 2021 - Enacting Formula</title><description>WHEREAS it is provided by section 49 of the Income Tax Act that if the Minister by order declares that arrangements specified in the order have been made with the government of any...</description><pubDate>Thu, 23 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S964-2021/Published?DocDate=20211223&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Armenia) (Avoidance of Double Taxation Agreement) Order 2021 - Schedule Agreement between the Government of the Republic of Singapore and the Government of the Republic of Armenia for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance</title><description>Agreement betweenthe Government of the Republic of Singapore andthe Government of the Republic of Armenia for the elimination of double taxationwith respect to taxes on income and ...</description><pubDate>Thu, 23 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S964-2021/Published?DocDate=20211223&amp;ProvIds=</link><title>Income Tax (Singapore — Armenia) (Avoidance of Double Taxation Agreement) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Armenia) (Avoidance of Double Taxation Agreement) Order 2021. It is not part of th...</description><pubDate>Thu, 23 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S964-2021?ValidDate=20211223&amp;ProvIds=av-</link><title>Income Tax (Singapore — Armenia) (Avoidance of Double Taxation Agreement) Order 2021 - Enacting Formula</title><description>WHEREAS it is provided by section 49 of the Income Tax Act that if the Minister by order declares that arrangements specified in the order have been made with the government of any...</description><pubDate>Thu, 23 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S964-2021?ValidDate=20211223&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Armenia) (Avoidance of Double Taxation Agreement) Order 2021 - Schedule Agreement between the Government of the Republic of Singapore and the Government of the Republic of Armenia for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance</title><description>Agreement betweenthe Government of the Republic of Singapore andthe Government of the Republic of Armenia for the elimination of double taxationwith respect to taxes on income and ...</description><pubDate>Thu, 23 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S964-2021?ValidDate=20211223&amp;ProvIds=</link><title>Income Tax (Singapore — Armenia) (Avoidance of Double Taxation Agreement) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Armenia) (Avoidance of Double Taxation Agreement) Order 2021. It is not part of th...</description><pubDate>Thu, 23 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20211221&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - 2 Declaration as international tax compliance agreement</title><description>Declaration as international tax compliance agreement The Multilateral Competent Authority Agreement on the Exchange of Country‑By‑Country Reports is declared as an international t...</description><pubDate>Tue, 21 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20211221&amp;ProvIds=Sc7-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Seventh Schedule Countries</title><description>Paragraph 2(g ) Countries Panama Belize S 959/2021</description><pubDate>Tue, 21 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20211221&amp;ProvIds=Sc8-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Eighth Schedule Countries</title><description>Paragraph 2(h ) Countries Oman Kazakhstan Gibraltar Bahrain Macau Special Administrative Region of the People’s Republic of China S 959/2021</description><pubDate>Tue, 21 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20211221&amp;ProvIds=</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Ex...</description><pubDate>Tue, 21 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S958-2021/Published?DocDate=20211221&amp;ProvIds=av-</link><title>Income Tax (International Tax Compliance Agreements) (Competent Authority Agreement — United States of America) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 105K(1) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Tue, 21 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S958-2021/Published?DocDate=20211221&amp;ProvIds=pr1-</link><title>Income Tax (International Tax Compliance Agreements) (Competent Authority Agreement — United States of America) Order 2021 - 1 Citation</title><description>Citation This Order is the Income Tax (International Tax Compliance Agreements) (Competent Authority Agreement — United States of America) Order 2021 .</description><pubDate>Tue, 21 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S958-2021/Published?DocDate=20211221&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (Competent Authority Agreement — United States of America) Order 2021 - 2 Declaration as international tax compliance agreement</title><description>Declaration as international tax compliance agreement The agreement between the competent authorities of the Republic of Singapore and the United States of America on the Exchange ...</description><pubDate>Tue, 21 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S958-2021/Published?DocDate=20211221&amp;ProvIds=</link><title>Income Tax (International Tax Compliance Agreements) (Competent Authority Agreement — United States of America) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Competent Authority Agreement — United States of Ame...</description><pubDate>Tue, 21 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S958-2021?ValidDate=20211221&amp;ProvIds=av-</link><title>Income Tax (International Tax Compliance Agreements) (Competent Authority Agreement — United States of America) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 105K(1) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Tue, 21 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S958-2021?ValidDate=20211221&amp;ProvIds=pr1-</link><title>Income Tax (International Tax Compliance Agreements) (Competent Authority Agreement — United States of America) Order 2021 - 1 Citation</title><description>Citation This Order is the Income Tax (International Tax Compliance Agreements) (Competent Authority Agreement — United States of America) Order 2021 .</description><pubDate>Tue, 21 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S958-2021?ValidDate=20211221&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (Competent Authority Agreement — United States of America) Order 2021 - 2 Declaration as international tax compliance agreement</title><description>Declaration as international tax compliance agreement The agreement between the competent authorities of the Republic of Singapore and the United States of America on the Exchange ...</description><pubDate>Tue, 21 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S958-2021?ValidDate=20211221&amp;ProvIds=</link><title>Income Tax (International Tax Compliance Agreements) (Competent Authority Agreement — United States of America) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Competent Authority Agreement — United States of Ame...</description><pubDate>Tue, 21 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S932-2021/Revoked/20211209?ValidDate=20211209&amp;ProvIds=pr1-</link><title>Income Tax (Machinery and Plant Depreciation Rates) (Revocation) Rules 2021 (Spent) - 1 Spent</title><description>Spent This SL is spent.</description><pubDate>Thu, 09 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S932-2021/Revoked/20211209?ValidDate=20211209&amp;ProvIds=</link><title>Income Tax (Machinery and Plant Depreciation Rates) (Revocation) Rules 2021 (Spent) - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Machinery and Plant Depreciation Rates) (Revocation) Rules 2021. It is not part of the rules. ...</description><pubDate>Thu, 09 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S934-2021/Published?DocDate=20211208&amp;ProvIds=av-</link><title>Income Tax (Sunstar Singapore Pte. Ltd. — Section 13(12) Exemption) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S934-2021/Published?DocDate=20211208&amp;ProvIds=pr1-</link><title>Income Tax (Sunstar Singapore Pte. Ltd. — Section 13(12) Exemption) Order 2021 - 1 Citation</title><description>Citation This Order is the Income Tax (Sunstar Singapore Pte. Ltd. — Section 13(12) Exemption) Order 2021 .</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S934-2021/Published?DocDate=20211208&amp;ProvIds=pr2-</link><title>Income Tax (Sunstar Singapore Pte. Ltd. — Section 13(12) Exemption) Order 2021 - 2 Exemption</title><description>Exemption Income comprising dividends amounting to $18,249,090 that is received in Singapore by Sunstar Singapore Pte. Ltd. (a company incorporated in Singapore) from Sunstar Marke...</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S934-2021/Published?DocDate=20211208&amp;ProvIds=</link><title>Income Tax (Sunstar Singapore Pte. Ltd. — Section 13(12) Exemption) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Sunstar Singapore Pte. Ltd. — Section 13(12) Exemption) Order 2021. It is not part of the orde...</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S934-2021?ValidDate=20211208&amp;ProvIds=av-</link><title>Income Tax (Sunstar Singapore Pte. Ltd. — Section 13(12) Exemption) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S934-2021?ValidDate=20211208&amp;ProvIds=pr1-</link><title>Income Tax (Sunstar Singapore Pte. Ltd. — Section 13(12) Exemption) Order 2021 - 1 Citation</title><description>Citation This Order is the Income Tax (Sunstar Singapore Pte. Ltd. — Section 13(12) Exemption) Order 2021 .</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S934-2021?ValidDate=20211208&amp;ProvIds=pr2-</link><title>Income Tax (Sunstar Singapore Pte. Ltd. — Section 13(12) Exemption) Order 2021 - 2 Exemption</title><description>Exemption Income comprising dividends amounting to $18,249,090 that is received in Singapore by Sunstar Singapore Pte. Ltd. (a company incorporated in Singapore) from Sunstar Marke...</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S934-2021?ValidDate=20211208&amp;ProvIds=</link><title>Income Tax (Sunstar Singapore Pte. Ltd. — Section 13(12) Exemption) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Sunstar Singapore Pte. Ltd. — Section 13(12) Exemption) Order 2021. It is not part of the orde...</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S936-2021/Published?DocDate=20211208&amp;ProvIds=av-</link><title>Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S936-2021/Published?DocDate=20211208&amp;ProvIds=pr1-</link><title>Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021 - 1 Citation</title><description>Citation This Order is the Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021 .</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S936-2021/Published?DocDate=20211208&amp;ProvIds=pr2-</link><title>Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021 - 2 Exemption</title><description>Exemption Income comprising dividends amounting to $44,938,836 that is received in Singapore by Lee Rubber Company (Pte) Limited (a company incorporated in Singapore) from Kota Tra...</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S936-2021/Published?DocDate=20211208&amp;ProvIds=</link><title>Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021. It is not part of the...</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S936-2021?ValidDate=20211208&amp;ProvIds=av-</link><title>Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S936-2021?ValidDate=20211208&amp;ProvIds=pr1-</link><title>Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021 - 1 Citation</title><description>Citation This Order is the Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021 .</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S936-2021?ValidDate=20211208&amp;ProvIds=pr2-</link><title>Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021 - 2 Exemption</title><description>Exemption Income comprising dividends amounting to $44,938,836 that is received in Singapore by Lee Rubber Company (Pte) Limited (a company incorporated in Singapore) from Kota Tra...</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S936-2021?ValidDate=20211208&amp;ProvIds=</link><title>Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021. It is not part of the...</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S935-2021/Published?DocDate=20211208&amp;ProvIds=av-</link><title>Income Tax (Lee Latex (Pte) Limited — Section 13(12) Exemption) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S935-2021/Published?DocDate=20211208&amp;ProvIds=pr1-</link><title>Income Tax (Lee Latex (Pte) Limited — Section 13(12) Exemption) Order 2021 - 1 Citation</title><description>Citation This Order is the Income Tax (Lee Latex (Pte) Limited — Section 13(12) Exemption) Order 2021 .</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S935-2021/Published?DocDate=20211208&amp;ProvIds=pr2-</link><title>Income Tax (Lee Latex (Pte) Limited — Section 13(12) Exemption) Order 2021 - 2 Exemption</title><description>Exemption Income comprising dividends amounting to $8,816,791.78 that is received in Singapore by Lee Latex (Pte) Limited (a company incorporated in Singapore) from Kota Trading Co...</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S935-2021/Published?DocDate=20211208&amp;ProvIds=</link><title>Income Tax (Lee Latex (Pte) Limited — Section 13(12) Exemption) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Lee Latex (Pte) Limited — Section 13(12) Exemption) Order 2021. It is not part of the order. G...</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S935-2021?ValidDate=20211208&amp;ProvIds=av-</link><title>Income Tax (Lee Latex (Pte) Limited — Section 13(12) Exemption) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S935-2021?ValidDate=20211208&amp;ProvIds=pr1-</link><title>Income Tax (Lee Latex (Pte) Limited — Section 13(12) Exemption) Order 2021 - 1 Citation</title><description>Citation This Order is the Income Tax (Lee Latex (Pte) Limited — Section 13(12) Exemption) Order 2021 .</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S935-2021?ValidDate=20211208&amp;ProvIds=pr2-</link><title>Income Tax (Lee Latex (Pte) Limited — Section 13(12) Exemption) Order 2021 - 2 Exemption</title><description>Exemption Income comprising dividends amounting to $8,816,791.78 that is received in Singapore by Lee Latex (Pte) Limited (a company incorporated in Singapore) from Kota Trading Co...</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S935-2021?ValidDate=20211208&amp;ProvIds=</link><title>Income Tax (Lee Latex (Pte) Limited — Section 13(12) Exemption) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Lee Latex (Pte) Limited — Section 13(12) Exemption) Order 2021. It is not part of the order. G...</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S933-2021/Published?DocDate=20211208&amp;ProvIds=av-</link><title>Income Tax (Singapore Investments (Pte) Limited — Section 13(12) Exemption) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S933-2021/Published?DocDate=20211208&amp;ProvIds=pr1-</link><title>Income Tax (Singapore Investments (Pte) Limited — Section 13(12) Exemption) Order 2021 - 1 Citation</title><description>Citation This Order is the Income Tax (Singapore Investments (Pte) Limited — Section 13(12) Exemption) Order 2021 .</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S933-2021/Published?DocDate=20211208&amp;ProvIds=pr2-</link><title>Income Tax (Singapore Investments (Pte) Limited — Section 13(12) Exemption) Order 2021 - 2 Exemption</title><description>Exemption Income comprising dividends amounting to $21,025,368 that is received in Singapore by Singapore Investments (Pte) Limited (a company incorporated in Singapore) from Kota ...</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S933-2021/Published?DocDate=20211208&amp;ProvIds=</link><title>Income Tax (Singapore Investments (Pte) Limited — Section 13(12) Exemption) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore Investments (Pte) Limited — Section 13(12) Exemption) Order 2021. It is not part of ...</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S933-2021?ValidDate=20211208&amp;ProvIds=av-</link><title>Income Tax (Singapore Investments (Pte) Limited — Section 13(12) Exemption) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S933-2021?ValidDate=20211208&amp;ProvIds=pr1-</link><title>Income Tax (Singapore Investments (Pte) Limited — Section 13(12) Exemption) Order 2021 - 1 Citation</title><description>Citation This Order is the Income Tax (Singapore Investments (Pte) Limited — Section 13(12) Exemption) Order 2021 .</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S933-2021?ValidDate=20211208&amp;ProvIds=pr2-</link><title>Income Tax (Singapore Investments (Pte) Limited — Section 13(12) Exemption) Order 2021 - 2 Exemption</title><description>Exemption Income comprising dividends amounting to $21,025,368 that is received in Singapore by Singapore Investments (Pte) Limited (a company incorporated in Singapore) from Kota ...</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S933-2021?ValidDate=20211208&amp;ProvIds=</link><title>Income Tax (Singapore Investments (Pte) Limited — Section 13(12) Exemption) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore Investments (Pte) Limited — Section 13(12) Exemption) Order 2021. It is not part of ...</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S932-2021/Published?DocDate=20211208&amp;ProvIds=av-</link><title>Income Tax (Machinery and Plant Depreciation Rates) (Revocation) Rules 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 7 of the Income Tax Act , the Minister for Finance makes the following Rules:</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S932-2021/Published?DocDate=20211208&amp;ProvIds=pr1-</link><title>Income Tax (Machinery and Plant Depreciation Rates) (Revocation) Rules 2021 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Machinery and Plant Depreciation Rates) (Revocation) Rules 2021 and come into operation on .</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S932-2021/Published?DocDate=20211208&amp;ProvIds=pr2-</link><title>Income Tax (Machinery and Plant Depreciation Rates) (Revocation) Rules 2021 - 2 Revocation</title><description>Revocation The Income Tax (Machinery and Plant Depreciation Rates) Rules (R 1) are revoked.</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S932-2021/Published?DocDate=20211208&amp;ProvIds=</link><title>Income Tax (Machinery and Plant Depreciation Rates) (Revocation) Rules 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Machinery and Plant Depreciation Rates) (Revocation) Rules 2021. It is not part of the rules. ...</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S932-2021?ValidDate=20211208&amp;ProvIds=av-</link><title>Income Tax (Machinery and Plant Depreciation Rates) (Revocation) Rules 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 7 of the Income Tax Act , the Minister for Finance makes the following Rules:</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S932-2021?ValidDate=20211208&amp;ProvIds=pr1-</link><title>Income Tax (Machinery and Plant Depreciation Rates) (Revocation) Rules 2021 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Machinery and Plant Depreciation Rates) (Revocation) Rules 2021 and come into operation on .</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S932-2021?ValidDate=20211208&amp;ProvIds=pr2-</link><title>Income Tax (Machinery and Plant Depreciation Rates) (Revocation) Rules 2021 - 2 Revocation</title><description>Revocation The Income Tax (Machinery and Plant Depreciation Rates) Rules (R 1) are revoked.</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S932-2021?ValidDate=20211208&amp;ProvIds=</link><title>Income Tax (Machinery and Plant Depreciation Rates) (Revocation) Rules 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Machinery and Plant Depreciation Rates) (Revocation) Rules 2021. It is not part of the rules. ...</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-R1/Revoked/20211208?ValidDate=20211208&amp;ProvIds=pr1-</link><title>Income Tax (Machinery and Plant Depreciation Rates) Rules (Revoked) - 1 (Revoked)</title><description>(Revoked) (These Rules were revoked by G.N. No. S 932/2021 with effect from 08/12/2021).</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-R1/Revoked/20211208?ValidDate=20211208&amp;ProvIds=xv-</link><title>Income Tax (Machinery and Plant Depreciation Rates) Rules (Revoked) - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Machinery and Plant Depreciation Rates) Rules . It is not part of these Rules. G. N. No. S 378/...</description><pubDate>Wed, 08 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S917-2021/Published?DocDate=20211201&amp;ProvIds=av-</link><title>Income Tax (Singapore — Brazil) (Avoidance of Double Taxation Agreement) Order 2021 - Enacting Formula</title><description>WHEREAS it is provided by section 49 of the Income Tax Act that if the Minister by order declares that arrangements specified in the order have been made with the government of any...</description><pubDate>Wed, 01 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S917-2021/Published?DocDate=20211201&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Brazil) (Avoidance of Double Taxation Agreement) Order 2021 - Schedule Agreement between the Republic of Singapore and the Federative Republic of Brazil for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance</title><description>Agreement between the Republic of Singapore and the Federative Republic of Brazil for the elimination of double taxation with respect to taxes on income and the prevention of tax e...</description><pubDate>Wed, 01 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S917-2021/Published?DocDate=20211201&amp;ProvIds=</link><title>Income Tax (Singapore — Brazil) (Avoidance of Double Taxation Agreement) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Brazil) (Avoidance of Double Taxation Agreement) Order 2021. It is not part of the...</description><pubDate>Wed, 01 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S917-2021?ValidDate=20211201&amp;ProvIds=av-</link><title>Income Tax (Singapore — Brazil) (Avoidance of Double Taxation Agreement) Order 2021 - Enacting Formula</title><description>WHEREAS it is provided by section 49 of the Income Tax Act that if the Minister by order declares that arrangements specified in the order have been made with the government of any...</description><pubDate>Wed, 01 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S917-2021?ValidDate=20211201&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Brazil) (Avoidance of Double Taxation Agreement) Order 2021 - Schedule Agreement between the Republic of Singapore and the Federative Republic of Brazil for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance</title><description>Agreement between the Republic of Singapore and the Federative Republic of Brazil for the elimination of double taxation with respect to taxes on income and the prevention of tax e...</description><pubDate>Wed, 01 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S917-2021?ValidDate=20211201&amp;ProvIds=</link><title>Income Tax (Singapore — Brazil) (Avoidance of Double Taxation Agreement) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Brazil) (Avoidance of Double Taxation Agreement) Order 2021. It is not part of the...</description><pubDate>Wed, 01 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S881-2022?ValidDate=20211130&amp;ProvIds=av-</link><title>Income Tax (SY RORO 4 Pte. Ltd. — Section 13(4) Exemption) Notification 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act 1947 , the Minister for Finance makes the following Notification:</description><pubDate>Tue, 30 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S881-2022?ValidDate=20211130&amp;ProvIds=pr1-</link><title>Income Tax (SY RORO 4 Pte. Ltd. — Section 13(4) Exemption) Notification 2022 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (SY RORO 4 Pte. Ltd. — Section 13(4) Exemption) Notification 2022 and is deemed to have come into operation on .</description><pubDate>Tue, 30 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S881-2022?ValidDate=20211130&amp;ProvIds=pr2-</link><title>Income Tax (SY RORO 4 Pte. Ltd. — Section 13(4) Exemption) Notification 2022 - 2 Exemption</title><description>Exemption The interest payable by SY RORO 4 Pte. Ltd., a wholly‑owned subsidiary of Seven Yield Pte. Ltd., to Oriental Fleet RORO 01 Limited during the relevant period, under a sal...</description><pubDate>Tue, 30 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S881-2022?ValidDate=20211130&amp;ProvIds=</link><title>Income Tax (SY RORO 4 Pte. Ltd. — Section 13(4) Exemption) Notification 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (SY RORO 4 Pte. Ltd. — Section 13(4) Exemption) Notification 2022. It is not part of the notifi...</description><pubDate>Tue, 30 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211231&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 43ZI(11) of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211121&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 2 Definitions</title><description>Definitions In these Regulations — approval date , in relation to an approved company, means the date on which the company is approved as such; cost‑sharing agreement means any agr...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211121&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 3 Percentage and computation of qualifying intellectual property income subject to concessionary rate of tax</title><description>Percentage and computation of qualifying intellectual property income subject to concessionary rate of tax The percentage of qualifying intellectual property income derived by an a...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211121&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 4 Change in composition of elected family of qualifying IPRs</title><description>Change in composition of elected family of qualifying IPRs This regulation applies where an approved company elects or is treated as having elected a family of qualifying IPRs for ...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211121&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 5 Deemed income</title><description>Deemed income This regulation applies where — an approved company has been assessed to tax under section 43ZI(1) of the Act for qualifying intellectual property income of the appro...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211121&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 6 Record-keeping requirements</title><description>Record-keeping requirements An approved company must, beginning on the approval date, keep records of the following: information sufficient to establish that any given income of th...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211121&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Schedule</title><description>Regulations 3 and 6 percentage of qualifying intellectual property income subject to concessionary rate For the purposes of regulation 3, the percentage of qualifying intellectual ...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211121&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021. It is not part of...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S874-2021/Published?DocDate=20211117&amp;ProvIds=av-</link><title>Income Tax (Related Party of Approved Shipping Investment Enterprise under Section 13S) Rules 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act , the Minister for Finance makes the following Rules:</description><pubDate>Wed, 17 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S874-2021/Published?DocDate=20211117&amp;ProvIds=pr1-</link><title>Income Tax (Related Party of Approved Shipping Investment Enterprise under Section 13S) Rules 2021 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Related Party of Approved Shipping Investment Enterprise under Section 13S) Rules 2021 and are deemed to have come into op...</description><pubDate>Wed, 17 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S874-2021/Published?DocDate=20211117&amp;ProvIds=pr2-</link><title>Income Tax (Related Party of Approved Shipping Investment Enterprise under Section 13S) Rules 2021 - 2 Definitions</title><description>Definitions In these Rules — approved shipping investment enterprise — means an approved shipping investment enterprise mentioned in section 13S of the Act; and includes a partners...</description><pubDate>Wed, 17 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S874-2021/Published?DocDate=20211117&amp;ProvIds=pr3-</link><title>Income Tax (Related Party of Approved Shipping Investment Enterprise under Section 13S) Rules 2021 - 3 Related party</title><description>Related party For the purposes of section 13S of the Act, each of the following is a related party of an approved shipping investment enterprise (called in this rule the approved e...</description><pubDate>Wed, 17 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S874-2021/Published?DocDate=20211117&amp;ProvIds=</link><title>Income Tax (Related Party of Approved Shipping Investment Enterprise under Section 13S) Rules 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Related Party of Approved Shipping Investment Enterprise under Section 13S) Rules 2021. It is ...</description><pubDate>Wed, 17 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S609-2022?ValidDate=20211116&amp;ProvIds=av-</link><title>Income Tax (Meaning of Prescribed Property in Section 13X(6)) Rules 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act 1947 , the Minister for Finance makes the following Rules:</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S609-2022?ValidDate=20211116&amp;ProvIds=pr1-</link><title>Income Tax (Meaning of Prescribed Property in Section 13X(6)) Rules 2022 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Meaning of “Prescribed Property” in Section 13X(6)) Rules 2022 and are deemed to have come into operation on .</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S609-2022?ValidDate=20211116&amp;ProvIds=pr2-</link><title>Income Tax (Meaning of Prescribed Property in Section 13X(6)) Rules 2022 - 2 Meaning of "prescribed property"</title><description>Meaning of prescribed property For the purposes of section 13X(5A) of the Act, prescribed property is any non-residential property.</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S609-2022?ValidDate=20211116&amp;ProvIds=</link><title>Income Tax (Meaning of Prescribed Property in Section 13X(6)) Rules 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Meaning of "Prescribed Property" in Section 13X(6)) Rules 2022. It is not part of the rules. G...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr9-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 9 Identification obligation</title><description>Identification obligation In relation to all financial accounts which a reporting Singaporean financial institution maintains, the institution must, on or after  — establish and ma...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20211231&amp;ProvIds=pr10-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 10 Reporting obligation</title><description>Reporting obligation A reporting Singaporean financial institution must, in respect of 2021 and every following calendar year, prepare and provide to the Comptroller, or a person a...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr11-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 11 Identification and disclosure obligations</title><description>Identification and disclosure obligations A reporting Singaporean financial institution that comes within the terms of sub‑paragraph (d ) of paragraph 1 of Article 4 of the Agreeme...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20211116&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020. It is not...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S75-2018/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr1-</link><title>Income Tax (International Tax Compliance Agreements) (Country-By-Country Reporting) Regulations 2018 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (International Tax Compliance Agreements) (Country-By-Country Reporting) Regulations 2018 and come into operation on ...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S75-2018/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (International Tax Compliance Agreements) (Country-By-Country Reporting) Regulations 2018 - 3 Application</title><description>Application These Regulations apply to a Type A group or Type B group in respect of any of its accounting periods beginning on or after .</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S75-2018/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr5-</link><title>Income Tax (International Tax Compliance Agreements) (Country-By-Country Reporting) Regulations 2018 - 5 Designation of constituent entity to submit country‑by‑country report in place of ultimate parent entity</title><description>Designation of constituent entity to submit country‑by‑country report in place of ultimate parent entity This regulation applies where — a particular Type A group is an MNE group f...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20211116&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 2 Definitions</title><description>Definitions In this Order — approved related party , in relation to an ASIE, means any company or partnership — that is a related party of the ASIE and approved by the Minister or ...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20211116&amp;ProvIds=</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023. It is not ...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S248-2022?ValidDate=20211116&amp;ProvIds=av-</link><title>Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act 1947 , the Minister for Finance makes the following Rules:</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S248-2022?ValidDate=20211116&amp;ProvIds=pr1-</link><title>Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 and are deemed to have come into operation on .</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S248-2022?ValidDate=20211116&amp;ProvIds=pr2-</link><title>Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 - 2 Exemption of individual from sections 10J(5) and 32A(4) of Act</title><description>Exemption of individual from sections 10J(5) and 32A(4) of Act A person who is an individual is exempt from sections 10J(5) and 32A(4) of the Act.</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S248-2022?ValidDate=20211116&amp;ProvIds=pr3-</link><title>Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 - 3 Section 10J(5) of Act does not apply to certain donations</title><description>Section 10J(5) of Act does not apply to certain donations Section 10J(5) of the Act does not apply in a case where a person appropriates by way of a donation any trading stock that...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S248-2022?ValidDate=20211116&amp;ProvIds=</link><title>Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022. It is not part of t...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013?ValidDate=20211108&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 3 Approved qualifying company</title><description>Approved qualifying company For the purposes of section 43P(1)(b ) of the Act, the Minister or a person appointed by the Minister (called in these Regulations the appointed person)...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013?ValidDate=20211108&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Tax at the rate of 5% is levied and must be paid for each year of assessment on the income of a qualifying company that has been approved for that rate fr...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013?ValidDate=20211108&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013. It is not part ...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20211108&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — appointed person means a person appointed by the Minister for the purposes of section 43P of the Act; appr...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20211108&amp;ProvIds=pr2A-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 2A Association</title><description>Association In these Regulations, a company (X ) is associated with an approved global trading company (Y ) if the requirement relating to the control of operations mentioned in pa...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20211108&amp;ProvIds=pr3-XX-pr3-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 3 Approval of global trading company</title><description>Approval of global trading company For the purposes of section 43P(1)(a ) of the Act, the Minister or appointed person may — approve a global trading company as an approved global ...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20211108&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Tax at the rate of 5% is levied and must be paid for each year of assessment on the following income derived on or after by an approved global trading com...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016/Historical/20211108?ValidDate=20211108&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 6 Revocation and savings of past approvals</title><description>Revocation and savings of past approvals The Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 (G.N. No. S 204/2003) (called in this reg...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20211108&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - First Schedule Commodities</title><description>Regulation 2(1) Commodities Petroleum and petroleum products Agriculture commodities and bulk edible products Building and industrial materials Consumer products Industrial product...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016/Historical/20211108?ValidDate=20211108&amp;ProvIds=Sc2-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - Second Schedule Prescribed qualifying structured commodity financing activities</title><description>Regulation 2(1) Prescribed qualifying structured commodity financing activities The following activities which relate to structured commodity financing: prepayment; factoring; forf...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20211108&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016. It is not part of th...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S855-2021/Published?DocDate=20211108&amp;ProvIds=av-</link><title>Income Tax (Grace Ocean Private Limited — Section 13(4) Exemption) Notification 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act , the Minister for Finance makes the following Notification:</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S855-2021/Published?DocDate=20211108&amp;ProvIds=pr1-</link><title>Income Tax (Grace Ocean Private Limited — Section 13(4) Exemption) Notification 2021 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Grace Ocean Private Limited — Section 13(4) Exemption) Notification 2021 . Paragraph 2 is deemed to have come into op...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S855-2021/Published?DocDate=20211108&amp;ProvIds=pr2-</link><title>Income Tax (Grace Ocean Private Limited — Section 13(4) Exemption) Notification 2021 - 2 Exemption for purchase of CS Best</title><description>Exemption for purchase of CS Best The front‑end fees and interest payable by Grace Ocean Private Limited to The Hiroshima Bank, Ltd in respect of the following amounts under a loan...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S855-2021/Published?DocDate=20211108&amp;ProvIds=pr3-</link><title>Income Tax (Grace Ocean Private Limited — Section 13(4) Exemption) Notification 2021 - 3 Exemption for purchase of CS Service</title><description>Exemption for purchase of CS Service The front‑end fees and interest payable by Grace Ocean Private Limited to The Hiroshima Bank, Ltd in respect of an outstanding loan amount of J...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S855-2021/Published?DocDate=20211108&amp;ProvIds=</link><title>Income Tax (Grace Ocean Private Limited — Section 13(4) Exemption) Notification 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Grace Ocean Private Limited — Section 13(4) Exemption) Notification 2021. It is not part of th...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S801-2021/Published?DocDate=20211029&amp;ProvIds=av-</link><title>Income Tax (Singapore — Germany) (Supplementary) (Avoidance of Double Taxation Agreement) Order 2021 - Enacting Formula</title><description>WHEREAS it is provided by section 49 of the Income Tax Act that if the Minister by order declares that arrangements specified in the order have been made with the government of any...</description><pubDate>Fri, 29 Oct 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S801-2021/Published?DocDate=20211029&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Germany) (Supplementary) (Avoidance of Double Taxation Agreement) Order 2021 - Schedule Notification from German Federal Ministry of Finance dated 16 August 2021</title><description>Notification from German Federal Ministry of Finance dated Dear Mr Tan, In Note Verbale 167/2021 dated , the Embassy of the Federal Republic of Germany in Singapore consulted the R...</description><pubDate>Fri, 29 Oct 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S801-2021/Published?DocDate=20211029&amp;ProvIds=</link><title>Income Tax (Singapore — Germany) (Supplementary) (Avoidance of Double Taxation Agreement) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Germany) (Supplementary) (Avoidance of Double Taxation Agreement) Order 2021. It i...</description><pubDate>Fri, 29 Oct 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S801-2021?ValidDate=20211029&amp;ProvIds=av-</link><title>Income Tax (Singapore — Germany) (Supplementary) (Avoidance of Double Taxation Agreement) Order 2021 - Enacting Formula</title><description>WHEREAS it is provided by section 49 of the Income Tax Act that if the Minister by order declares that arrangements specified in the order have been made with the government of any...</description><pubDate>Fri, 29 Oct 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S801-2021?ValidDate=20211029&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Germany) (Supplementary) (Avoidance of Double Taxation Agreement) Order 2021 - Schedule Notification from German Federal Ministry of Finance dated 16 August 2021</title><description>Notification from German Federal Ministry of Finance dated Dear Mr Tan, In Note Verbale 167/2021 dated , the Embassy of the Federal Republic of Germany in Singapore consulted the R...</description><pubDate>Fri, 29 Oct 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S801-2021?ValidDate=20211029&amp;ProvIds=</link><title>Income Tax (Singapore — Germany) (Supplementary) (Avoidance of Double Taxation Agreement) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Germany) (Supplementary) (Avoidance of Double Taxation Agreement) Order 2021. It i...</description><pubDate>Fri, 29 Oct 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S754-2021/Published?DocDate=20211007&amp;ProvIds=av-</link><title>Income Tax (Frasers Logistics &amp; Commercial Trust UK Pte. Ltd. — Section 13(12) Exemption) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Thu, 07 Oct 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S754-2021/Published?DocDate=20211007&amp;ProvIds=pr1-</link><title>Income Tax (Frasers Logistics &amp; Commercial Trust UK Pte. Ltd. — Section 13(12) Exemption) Order 2021 - 1 Citation</title><description>Citation This Order is the Income Tax (Frasers Logistics &amp; Commercial Trust UK Pte. Ltd. — Section 13(12) Exemption) Order 2021 .</description><pubDate>Thu, 07 Oct 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S754-2021/Published?DocDate=20211007&amp;ProvIds=pr2-</link><title>Income Tax (Frasers Logistics &amp; Commercial Trust UK Pte. Ltd. — Section 13(12) Exemption) Order 2021 - 2 Exemption</title><description>Exemption The following income received in Singapore by Frasers Logistics &amp; Commercial Trust UK Pte. Ltd. (a company incorporated in Singapore) from Maxis Business Park Limited (a...</description><pubDate>Thu, 07 Oct 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S754-2021/Published?DocDate=20211007&amp;ProvIds=</link><title>Income Tax (Frasers Logistics &amp; Commercial Trust UK Pte. Ltd. — Section 13(12) Exemption) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Frasers Logistics &amp; Commercial Trust UK Pte. Ltd. — Section 13(12) Exemption) Order 2021. It i...</description><pubDate>Thu, 07 Oct 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S755-2021/Published?DocDate=20211007&amp;ProvIds=av-</link><title>Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) (No. 2) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Thu, 07 Oct 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S755-2021/Published?DocDate=20211007&amp;ProvIds=pr1-</link><title>Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) (No. 2) Order 2021 - 1 Citation</title><description>Citation This Order is the Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) (No. 2) Order 2021 .</description><pubDate>Thu, 07 Oct 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S755-2021/Published?DocDate=20211007&amp;ProvIds=pr2-</link><title>Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) (No. 2) Order 2021 - 2 Exemption</title><description>Exemption Any partnership profit described in sub‑paragraph (2) that is distributed by Godo Kaisha Samurai 15 (an entity incorporated in Japan) and received in Singapore by Parkway...</description><pubDate>Thu, 07 Oct 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S755-2021/Published?DocDate=20211007&amp;ProvIds=</link><title>Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) (No. 2) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) (No. 2) Order 2021. It is not part o...</description><pubDate>Thu, 07 Oct 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S755-2021?ValidDate=20211007&amp;ProvIds=av-</link><title>Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) (No. 2) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Thu, 07 Oct 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S755-2021?ValidDate=20211007&amp;ProvIds=pr1-</link><title>Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) (No. 2) Order 2021 - 1 Citation</title><description>Citation This Order is the Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) (No. 2) Order 2021 .</description><pubDate>Thu, 07 Oct 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S755-2021?ValidDate=20211007&amp;ProvIds=pr2-</link><title>Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) (No. 2) Order 2021 - 2 Exemption</title><description>Exemption Any partnership profit described in sub‑paragraph (2) that is distributed by Godo Kaisha Samurai 15 (an entity incorporated in Japan) and received in Singapore by Parkway...</description><pubDate>Thu, 07 Oct 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S755-2021?ValidDate=20211007&amp;ProvIds=</link><title>Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) (No. 2) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) (No. 2) Order 2021. It is not part o...</description><pubDate>Thu, 07 Oct 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S677-2021/Published?DocDate=20210907&amp;ProvIds=av-</link><title>Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Tue, 07 Sep 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S677-2021/Published?DocDate=20210907&amp;ProvIds=pr1-</link><title>Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021 and is deemed to have come into operation on .</description><pubDate>Tue, 07 Sep 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S677-2021/Published?DocDate=20210907&amp;ProvIds=pr2-</link><title>Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021 - 2 Exemption</title><description>Exemption Income comprising dividends described in sub‑paragraph (2), that is received in Singapore by AT Holdings Pte. Ltd. (a company incorporated in Singapore) from AT Holdings ...</description><pubDate>Tue, 07 Sep 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S677-2021/Published?DocDate=20210907&amp;ProvIds=</link><title>Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021. It is not part of the order. G.N...</description><pubDate>Tue, 07 Sep 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S652-2021/Published?DocDate=20210831&amp;ProvIds=av-</link><title>Income Tax (Prescribed Purpose under Section 6(4B)) Rules 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 7 of the Income Tax Act , the Minister for Finance makes the following Rules:</description><pubDate>Tue, 31 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S652-2021/Published?DocDate=20210831&amp;ProvIds=pr1-</link><title>Income Tax (Prescribed Purpose under Section 6(4B)) Rules 2021 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Prescribed Purpose under Section 6(4B)) Rules 2021 and come into operation on .</description><pubDate>Tue, 31 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S652-2021/Published?DocDate=20210831&amp;ProvIds=pr2-</link><title>Income Tax (Prescribed Purpose under Section 6(4B)) Rules 2021 - 2 Prescribed purpose under section 6(4B) of Act</title><description>Prescribed purpose under section 6(4B) of Act The disclosure of any information concerning any person to an authorised officer of the government of another country for the purpose ...</description><pubDate>Tue, 31 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S652-2021/Published?DocDate=20210831&amp;ProvIds=</link><title>Income Tax (Prescribed Purpose under Section 6(4B)) Rules 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Prescribed Purpose under Section 6(4B)) Rules 2021. It is not part of the rules. G.N. No. S 65...</description><pubDate>Tue, 31 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S652-2021?ValidDate=20210831&amp;ProvIds=av-</link><title>Income Tax (Prescribed Purpose under Section 6(4B)) Rules 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 7 of the Income Tax Act , the Minister for Finance makes the following Rules:</description><pubDate>Tue, 31 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S652-2021?ValidDate=20210831&amp;ProvIds=pr1-</link><title>Income Tax (Prescribed Purpose under Section 6(4B)) Rules 2021 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Prescribed Purpose under Section 6(4B)) Rules 2021 and come into operation on .</description><pubDate>Tue, 31 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S652-2021?ValidDate=20210831&amp;ProvIds=pr2-</link><title>Income Tax (Prescribed Purpose under Section 6(4B)) Rules 2021 - 2 Prescribed purpose under section 6(4B) of Act</title><description>Prescribed purpose under section 6(4B) of Act The disclosure of any information concerning any person to an authorised officer of the government of another country for the purpose ...</description><pubDate>Tue, 31 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S652-2021?ValidDate=20210831&amp;ProvIds=</link><title>Income Tax (Prescribed Purpose under Section 6(4B)) Rules 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Prescribed Purpose under Section 6(4B)) Rules 2021. It is not part of the rules. G.N. No. S 65...</description><pubDate>Tue, 31 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S624-2021/Published?DocDate=20210819&amp;ProvIds=av-</link><title>Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Thu, 19 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S624-2021/Published?DocDate=20210819&amp;ProvIds=pr1-</link><title>Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021 - 1 Citation</title><description>Citation This Order is the Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021 .</description><pubDate>Thu, 19 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S624-2021/Published?DocDate=20210819&amp;ProvIds=pr2-</link><title>Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021 - 2 Exemption</title><description>Exemption Dividend income received in Singapore by Trafigura Holdings Pte Ltd during and after its financial year ended from Trafigura BV (a company incorporated in the Netherlands...</description><pubDate>Thu, 19 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S624-2021/Published?DocDate=20210819&amp;ProvIds=</link><title>Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021. It is not part of the order...</description><pubDate>Thu, 19 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S624-2021?ValidDate=20210819&amp;ProvIds=av-</link><title>Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Thu, 19 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S624-2021?ValidDate=20210819&amp;ProvIds=pr1-</link><title>Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021 - 1 Citation</title><description>Citation This Order is the Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021 .</description><pubDate>Thu, 19 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S624-2021?ValidDate=20210819&amp;ProvIds=pr2-</link><title>Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021 - 2 Exemption</title><description>Exemption Dividend income received in Singapore by Trafigura Holdings Pte Ltd during and after its financial year ended from Trafigura BV (a company incorporated in the Netherlands...</description><pubDate>Thu, 19 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S624-2021?ValidDate=20210819&amp;ProvIds=</link><title>Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021. It is not part of the order...</description><pubDate>Thu, 19 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S625-2021?ValidDate=20210819&amp;ProvIds=av-</link><title>Income Tax (Cromwell SG SPV 5 Pte Ltd — Section 13(12) Exemption) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Thu, 19 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S625-2021?ValidDate=20210819&amp;ProvIds=pr1-</link><title>Income Tax (Cromwell SG SPV 5 Pte Ltd — Section 13(12) Exemption) Order 2021 - 1 Citation</title><description>Citation This Order is the Income Tax (Cromwell SG SPV 5 Pte. Ltd. — Section 13(12) Exemption) Order 2021 .</description><pubDate>Thu, 19 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S625-2021?ValidDate=20210819&amp;ProvIds=pr2-</link><title>Income Tax (Cromwell SG SPV 5 Pte Ltd — Section 13(12) Exemption) Order 2021 - 2 Exemption</title><description>Exemption Income comprising dividends and interest described in sub‑paragraph (2), that is received in Singapore by Cromwell SG SPV 5 Pte. Ltd. on or after from Cromwell EREIT Lux ...</description><pubDate>Thu, 19 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S625-2021?ValidDate=20210819&amp;ProvIds=Sc-</link><title>Income Tax (Cromwell SG SPV 5 Pte Ltd — Section 13(12) Exemption) Order 2021 - Schedule</title><description>Paragraph 2(2) Name of property Address of property in Italy 1.	Padova Via Brigata Padova no. 19 2.	Pescara Via Salaria Vecchia no. 13, Pescara 3.	Saronno Via Varese no. 23, Saronn...</description><pubDate>Thu, 19 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S625-2021?ValidDate=20210819&amp;ProvIds=</link><title>Income Tax (Cromwell SG SPV 5 Pte Ltd — Section 13(12) Exemption) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Cromwell SG SPV 5 Pte Ltd —Section 13(12) Exemption) Order 2021. It is not part of the order. G...</description><pubDate>Thu, 19 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S610-2021?ValidDate=20210816&amp;ProvIds=av-</link><title>Income Tax (Singapore — Serbia) (Avoidance of Double Taxation Agreement) Order 2021 - Enacting Formula</title><description>WHEREAS it is provided by section 49 of the Income Tax Act that if the Minister by order declares that arrangements specified in the order have been made with the government of any...</description><pubDate>Mon, 16 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S610-2021?ValidDate=20210816&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Serbia) (Avoidance of Double Taxation Agreement) Order 2021 - Schedule Agreement between the Government of the Republic of Singapore and the Government of the Republic of Serbia for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance</title><description>Agreement between the Government of the Republic of Singapore andthe Government of the Republic of Serbia for the elimination of double taxation with respect to taxes on income and...</description><pubDate>Mon, 16 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S610-2021?ValidDate=20210816&amp;ProvIds=</link><title>Income Tax (Singapore — Serbia) (Avoidance of Double Taxation Agreement) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Serbia) (Avoidance of Double Taxation Agreement) Order 2021. It is not part of the...</description><pubDate>Mon, 16 Aug 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S561-2021/Published?DocDate=20210730&amp;ProvIds=av-</link><title>Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act , the Minister for Finance makes the following Notification:</description><pubDate>Fri, 30 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S561-2021/Published?DocDate=20210730&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2021 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2021 and is de...</description><pubDate>Fri, 30 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S561-2021/Published?DocDate=20210730&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2021 - 2 Exemption</title><description>Exemption The interest payable by Grand Blue Shipping Pte. Ltd. — to the lenders mentioned in the first column of the following table; in respect of the respective loan amounts men...</description><pubDate>Fri, 30 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S561-2021/Published?DocDate=20210730&amp;ProvIds=</link><title>Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Noti...</description><pubDate>Fri, 30 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S93-2018?ValidDate=20210729&amp;ProvIds=Sc1-</link><title>Income Tax (Transfer Pricing Documentation) Rules 2018 - First Schedule Routine support services</title><description>Rule 2 Routine support services Service Description 1. Accounting and auditing Maintaining accounting records, preparing financial statements based on accounting records, reconcili...</description><pubDate>Thu, 29 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S93-2018?ValidDate=20210729&amp;ProvIds=xv-</link><title>Income Tax (Transfer Pricing Documentation) Rules 2018 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Transfer Pricing Documentation) Rules 2018. It is not part of the rules. G.N. No. S 93/2018 Inc...</description><pubDate>Thu, 29 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S547-2021/Published?DocDate=20210723&amp;ProvIds=av-</link><title>Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) Order 2021 - Enacting Formula</title><description>WHEREAS it is provided by section 49 of the Income Tax Act that if the Minister by order declares that arrangements specified in the order have been made with the government of any...</description><pubDate>Fri, 23 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S547-2021/Published?DocDate=20210723&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) Order 2021 - Schedule Agreement between the Government of the Republic of Singapore and the Government of the Republic of Indonesia for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance</title><description>Agreement between the Government of the Republic of Singapore and the Government of the Republic of Indonesia for the elimination of double taxation with respect to taxes on income...</description><pubDate>Fri, 23 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S547-2021/Published?DocDate=20210723&amp;ProvIds=</link><title>Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) Order 2021. It is not part of ...</description><pubDate>Fri, 23 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S547-2021?ValidDate=20210723&amp;ProvIds=av-</link><title>Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) Order 2021 - Enacting Formula</title><description>WHEREAS it is provided by section 49 of the Income Tax Act that if the Minister by order declares that arrangements specified in the order have been made with the government of any...</description><pubDate>Fri, 23 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S547-2021?ValidDate=20210723&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) Order 2021 - Schedule Agreement between the Government of the Republic of Singapore and the Government of the Republic of Indonesia for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance</title><description>Agreement between the Government of the Republic of Singapore and the Government of the Republic of Indonesia for the elimination of double taxation with respect to taxes on income...</description><pubDate>Fri, 23 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S547-2021?ValidDate=20210723&amp;ProvIds=</link><title>Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) Order 2021. It is not part of ...</description><pubDate>Fri, 23 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S535-2021/Published?DocDate=20210721&amp;ProvIds=av-</link><title>Income Tax (Suntec Real Estate Investment Trust — Section 13(12) Exemption) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Wed, 21 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S535-2021/Published?DocDate=20210721&amp;ProvIds=pr1-</link><title>Income Tax (Suntec Real Estate Investment Trust — Section 13(12) Exemption) Order 2021 - 1 Citation</title><description>Citation This Order is the Income Tax (Suntec Real Estate Investment Trust — Section 13(12) Exemption) Order 2021 .</description><pubDate>Wed, 21 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S535-2021/Published?DocDate=20210721&amp;ProvIds=pr2-</link><title>Income Tax (Suntec Real Estate Investment Trust — Section 13(12) Exemption) Order 2021 - 2 Exemption</title><description>Exemption Trust distribution income described in sub‑paragraph (2), that is received in Singapore on or after by the trustee of Suntec Real Estate Investment Trust or Suntec REIT U...</description><pubDate>Wed, 21 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S535-2021/Published?DocDate=20210721&amp;ProvIds=</link><title>Income Tax (Suntec Real Estate Investment Trust — Section 13(12) Exemption) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Suntec Real Estate Investment Trust — Section 13(12) Exemption) Order 2021. It is not part of ...</description><pubDate>Wed, 21 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S535-2021?ValidDate=20210721&amp;ProvIds=av-</link><title>Income Tax (Suntec Real Estate Investment Trust — Section 13(12) Exemption) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Wed, 21 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S535-2021?ValidDate=20210721&amp;ProvIds=pr1-</link><title>Income Tax (Suntec Real Estate Investment Trust — Section 13(12) Exemption) Order 2021 - 1 Citation</title><description>Citation This Order is the Income Tax (Suntec Real Estate Investment Trust — Section 13(12) Exemption) Order 2021 .</description><pubDate>Wed, 21 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S535-2021?ValidDate=20210721&amp;ProvIds=pr2-</link><title>Income Tax (Suntec Real Estate Investment Trust — Section 13(12) Exemption) Order 2021 - 2 Exemption</title><description>Exemption Trust distribution income described in sub‑paragraph (2), that is received in Singapore on or after by the trustee of Suntec Real Estate Investment Trust or Suntec REIT U...</description><pubDate>Wed, 21 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S535-2021?ValidDate=20210721&amp;ProvIds=</link><title>Income Tax (Suntec Real Estate Investment Trust — Section 13(12) Exemption) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Suntec Real Estate Investment Trust — Section 13(12) Exemption) Order 2021. It is not part of ...</description><pubDate>Wed, 21 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S440-2021?ValidDate=20210701&amp;ProvIds=av-</link><title>Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S440-2021?ValidDate=20210701&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 202...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S440-2021?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Republic of Singapore and the Republic of Hungary as specified in the Schedule to the Income Tax (Singapore — Hungary) (...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S440-2021?ValidDate=20210701&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S440-2021?ValidDate=20210701&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 4 Entry into effect</title><description>Entry into effect Paragraph 3 of the Schedule has effect with respect to any tax paid, deemed paid or liable to be paid, before, on or after . All other paragraphs of the Schedule ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S440-2021?ValidDate=20210701&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - Schedule</title><description>Paragraphs 3 and 4 Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Republic of Singapore and the Republic ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S440-2021?ValidDate=20210701&amp;ProvIds=</link><title>Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mult...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013?ValidDate=20211108&amp;ProvIds=pr2-XX-pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved qualifying company means an approved qualifying company mentioned in section 43P of the Act; AT1 ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013?ValidDate=20210701&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013. It is not part ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, including...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20210701&amp;ProvIds=Sc-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Schedule</title><description>Regulation 2 Deleted by S 486/2021 Deleted by S 486/2021 SPECIFIED INCOME IN RELATION TO INCOME DERIVED BETWEEN 21 FEBRUARY 2014 AND 8 MARCH 2020 (BOTH DATES INCLUSIVE) Any income ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N....</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG18?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Finance and Treasury Centre) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved offices and associated companies , in relation to an approved Finance and Treasury Centre, means the offices and associated companies of...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG18?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Finance and Treasury Centre) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Finance and Treasury Centre) Regulations . It is not par...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG4?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Income from Syndicated Offshore Credit and Underwriting Facilities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A(1)(c ) of the Act; Asian Currency Unit means an operational unit that was ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG4?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Income from Syndicated Offshore Credit and Underwriting Facilities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Income from Syndicated Offshore Credit and Underwriting Facilities) Regulations . It is not par...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20210701&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax is payable at the rate of 5% on the income derived by a financial sector incentive (credit facilities ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20210701&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - First Schedule Activities of financial sector incentive (standard tier) companies income from which qualifies for 13.5% tax rate</title><description>Regulation 5(1) Activities of financial sector incentive (standard tier) companies income from which qualifies for 13.5% tax rate The income of a financial sector incentive (standa...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017. It is not...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35?ValidDate=20210701&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35?ValidDate=20210701&amp;ProvIds=pr3C-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3C Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities</title><description>Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities The conditions referred to in section 13(1)(ba ) of the...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212/...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20210701&amp;ProvIds=av-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Enacting Formula</title><description>In exercise of the powers conferred by section 13CA of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bon...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20210701&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3 Exemption from tax of income under section 13CA of Act</title><description>Exemption from tax of income under section 13CA of Act Subject to regulation 4, there shall be exempt from tax the specified income derived by a prescribed person from funds manag...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20210701&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 4 No deduction in respect of loss arising from designated investments</title><description>No deduction in respect of loss arising from designated investments Notwithstanding anything in these Regulations, no deduction shall be allowed under the Act to — any prescribed ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20210701&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Definition of associate</title><description>Definition of associate For the purposes of section 13CA of the Act and subject to paragraph (2), a person (P1 ) is an associate of another person (P2 ), where P1 or P2 are neithe...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20210701&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 7 Annual statement and annual declaration</title><description>Annual statement and annual declaration Where a prescribed person derives in any basis period any income exempt from tax under regulation 3, any fund manager of the prescribed per...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20210701&amp;ProvIds=Sc1-XX-Sc1-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - First Schedule Repealed</title><description>Deleted by S 485/2021 wef 01/07/2021</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20211231&amp;ProvIds=Sc2-XX-Sc2-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Second Schedule Repealed</title><description>Deleted by S 485/2021 wef 01/07/2021</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20210701&amp;ProvIds=Sc3-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Third Schedule </title><description>Regulation 2(1) DESIGNATED INVESTMENTS IN RELATION TO INCOME DERIVED ON OR AFTER 21 FEBRUARY 2014 The following investments: stocks and shares of any company, other than a company ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) R...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S88-2017?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Finance and Treasury Centre) Regulations 2017 - 2 Definitions</title><description>Definitions In these Regulations — approved offices and associated companies , in relation to an approved Finance and Treasury Centre, means the offices and associated companies of...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S88-2017?ValidDate=20210701&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Approved Finance and Treasury Centre) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Finance and Treasury Centre) Regulations 2017. It is no...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S183-2003?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income from Syndicated Offshore Facilities) Regulations 2003 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — corresponding Regulations means the Income Tax (Income from Syndicated Offshore Credit and Underwriting Fa...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S183-2003?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income from Syndicated Offshore Facilities) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income from Syndicated Offshore Facilities) Regulations 2003 . It is not part of t...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-N1?ValidDate=20210701&amp;ProvIds=av-</link><title>Notifications Exemption from Tax of Interest, Royalties, Etc., on Economic and Technological Development Loans - Enacting Formula</title><description>G.N. No. Exemption Notification. Date of coming into operation. S 23/69 [31.1.69]      The interest payable on 5¾% Tax Free Registered Stock, 1968, issued under the Development L...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-N1?ValidDate=20210701&amp;ProvIds=xv-</link><title>Notifications Exemption from Tax of Interest, Royalties, Etc., on Economic and Technological Development Loans - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Notifications Exemption from Tax of Interest, Royalties, Etc., on Economic and Technological Development Lo...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; approved insurer means any insurer approved under regulation 3; ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20210701&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 3A Previously approved insurers</title><description>Previously approved insurers Where an insurer registered under the Insurance Act (Cap. 142) was, on , an approved insurer under regulation 3 as in force before , it shall remain a...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20210701&amp;ProvIds=pr4C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 4C (Deleted)</title><description>Deleted by S 319/2016 wef 01/04/2013</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20211231&amp;ProvIds=pr5A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 5A (Deleted)</title><description>Deleted by S 319/2016 wef 01/04/2013</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20210701&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 5D Concessionary rates of tax for income derived before 1 July 2021 of approved specialised insurer</title><description>Concessionary rates of tax for income derived before of approved specialised insurer Tax is payable at the rate of 5% on the income specified in paragraph (4) that is derived befor...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20210701&amp;ProvIds=pr6A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 6A (Deleted)</title><description>Deleted by S 319/2016 wef 01/04/2013</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20210701&amp;ProvIds=pr7A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 7A Income derived before 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived before of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is a...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20210701&amp;ProvIds=pr7AA-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 7AA Income derived on or after 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived on or after of approved captive insurer exempt from tax Subject to the condition in paragraph (3), the income specified in paragraph (2) derived on or after by an ap...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20210701&amp;ProvIds=pr7B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 7B Income derived before 1 July 2021 of approved specialised insurer exempt from tax</title><description>Income derived before of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20210701&amp;ProvIds=pr7C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 7C Income derived on or after 1 July 2021 of approved specialised insurer exempt from tax</title><description>Income derived on or after of approved specialised insurer exempt from tax Income of the type and amount specified in paragraph (2) that is derived on or after by an approved speci...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20210701&amp;ProvIds=pr9-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurer, an approved captive insurer or an approved specialised insurer...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20210701&amp;ProvIds=pr10-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 10 Apportionment of income between policyholders and shareholders</title><description>Apportionment of income between policyholders and shareholders Any income derived from a participating fund in relation to offshore life business by an approved insurer for any ye...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations This Legislative History is provided for the convenience of users ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr2A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2A Application</title><description>Application These Regulations apply to every financial sector incentive company that is approved as such under regulation 3(1) or (5), the effective date of whose approval as such ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before 1st January 2011</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before Subject to this regulation and regulation 7, tax shall be payable at the r...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4A 12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after 1st January 2011</title><description>12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after Subject to this regulation and regulation 7A, tax shall be payable at...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr4B-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4B 12% tax payable on qualifying income of financial sector incentive (trustee companies) company derived between 1 April 2016 and 30 June 2021</title><description>12% tax payable on qualifying income of financial sector incentive (trustee companies) company derived between and Subject to paragraph (2), tax is payable at the rate of 12% on th...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7, tax shall be payable at the rate of 10% on the income of a fin...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 9 Determination of income chargeable with tax</title><description>Determination of income chargeable with tax Subject to regulation 9A, for the purposes of regulations 4, 4A, 4B, 5, 6 and 8, the Comptroller shall determine — the chargeable income...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr11-XX-pr11-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 11 Financial sector incentive company to maintain records</title><description>Financial sector incentive company to maintain records For income derived before , a financial sector incentive company shall keep and maintain such records, as may be required by ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=Sc4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Fourth Schedule </title><description>Regulations 4A, 7A and 8 LIST OF ACTIVITIES OF FINANCIAL SECTOR INCENTIVE (STANDARD TIER) COMPANIES ACTIVITIES THE INCOME FROM WHICH, IF DERIVED BETWEEN 1 JANUARY 2011 AND 31 DECEM...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=Sc5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Fifth Schedule </title><description>Regulations 4A, 7A and 8 ACTIVITIES OF FINANCIAL SECTOR INCENTIVE (STANDARDTIER) COMPANIES THE INCOME FROM WHICH, IF DERIVED BETWEEN 1 JANUARY 2014 AND 30 JUNE 2021 (BOTH DATES INC...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=Sc6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Sixth Schedule Activities of financial sector incentive (standard tier) companies the income from which, if derived on or after 1 July 2021, qualifies for 12% tax rate</title><description>Regulation 4A(1C) Activities of financial sector incentive (standard tier) companies the income from which, if derived on or after , qualifies for 12% tax rate The income of a fina...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20211116&amp;ProvIds=pr3-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 3 General definitions</title><description>General definitions In these Regulations — qualifying collective investment scheme means a collective investment scheme constituted in Singapore — that is authorised under section ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr6-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 6 Meaning of "depository institution"</title><description>Meaning of depository institution In these Regulations, depository institution means — a bank that holds a licence under section 7 or 79 of the Banking Act (Cap. 19); S 476/2021 we...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20240801&amp;ProvIds=Sc-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Schedule Agreement between the Government of the Republic of Singapore and the Government of the United States of America to Improve International Tax Compliance and to Implement FATCA</title><description>Regulation 2(2) Agreement between the Government of the Republic of Singapore and the Government of the United States of America to Improve International Tax Compliance and to Impl...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020. It is not...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 3A; S 81/2009 wef 17/02/2006 approved insurer means any insurer appr...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20210701&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 4 Concessionary rate of tax for income derived before 1 July 2021 of approved insurer</title><description>Concessionary rate of tax for income derived before of approved insurer Tax shall be payable at the rate of 10% on the following income derived before by an approved insurer: the a...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20210701&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 4A Concessionary rate of tax for income derived on or after 1 July 2021 of approved insurer</title><description>Concessionary rate of tax for income derived on or after of approved insurer Subject to this regulation, tax is payable at the rate of 10% on the income mentioned in paragraph (2) ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20210701&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 4(1)(b )(ii) derived by an approved ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20210701&amp;ProvIds=pr5A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5A Income derived before 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived before of approved captive insurer exempt from tax There shall be exempt from tax the following income derived before by an approved captive insurer (including one w...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20210701&amp;ProvIds=pr5C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5C Income derived on or after 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived on or after of approved captive insurer exempt from tax Subject to the condition in paragraph (4), the income mentioned in paragraph (2) derived on or after by an ap...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20210701&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5D Determination of exempt income of approved captive insurer derived on or after 1 July 2021</title><description>Determination of exempt income of approved captive insurer derived on or after In determining the amount of exempt income of an approved captive insurer under regulation 5C(1) — th...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20210701&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 6 Apportionment of expenses, allowances and donations in respect of income derived before 1 July 2021</title><description>Apportionment of expenses, allowances and donations in respect of income derived before For the purpose of determining the income mentioned in regulation 4(1), any item of expendit...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20210701&amp;ProvIds=pr6A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 6A Apportionment of expenses, allowances and donations in respect of income derived on or after 1 July 2021</title><description>Apportionment of expenses, allowances and donations in respect of income derived on or after For the purpose of determining the income mentioned in regulation 4A(2), all of the fol...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations This Legislative History is provided for the convenience of users of th...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S136-2009/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr2A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2009 - 2A Application</title><description>Application These Regulations apply to an approved insurance broker that is approved as such before . S 609/2017</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S136-2009?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2009 - 4 Concessionary rate of tax for income derived before 1 July 2021 of approved insurance broker</title><description>Concessionary rate of tax for income derived before of approved insurance broker Tax is payable at the rate of 10% on the commission and fee income derived by an approved insurance...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S136-2009/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2009 - 4A Concessionary rate of tax for income derived on or after 1 July 2021 of approved insurance broker</title><description>Concessionary rate of tax for income derived on or after of approved insurance broker Tax is payable at the rate of 10% on the commissions and fees derived by an approved insurance...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S136-2009/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2009 - 5 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulations 4 and 4A, the Comptroller shall determine — the income chargeable to tax of an approved insurance broker h...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S769-2024?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification 2024 - 2 Definitions</title><description>Definitions In this Notification — bank in Singapore means — a bank that holds a licence granted under section 7 or 79 of the Banking Act (Cap. 19, 2008 Revised Edition); or a merc...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S769-2024?ValidDate=20210701&amp;ProvIds=</link><title>Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S895-2019?ValidDate=20210630&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Denmark) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019 - Schedule</title><description>Paragraphs 3 and 4 Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Government of the Republic of Singapore...</description><pubDate>Wed, 30 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S895-2019?ValidDate=20210630&amp;ProvIds=xv-</link><title>Income Tax (Singapore — Denmark) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Denmark) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multi...</description><pubDate>Wed, 30 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S440-2021/Published?DocDate=20210630&amp;ProvIds=av-</link><title>Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Wed, 30 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S440-2021/Published?DocDate=20210630&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 202...</description><pubDate>Wed, 30 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S440-2021/Published?DocDate=20210630&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Republic of Singapore and the Republic of Hungary as specified in the Schedule to the Income Tax (Singapore — Hungary) (...</description><pubDate>Wed, 30 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S440-2021/Published?DocDate=20210630&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Wed, 30 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S440-2021/Published?DocDate=20210630&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 4 Entry into effect</title><description>Entry into effect Paragraph 3 of the Schedule has effect with respect to any tax paid, deemed paid or liable to be paid, before, on or after . All other paragraphs of the Schedule ...</description><pubDate>Wed, 30 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S440-2021/Published?DocDate=20210630&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - Schedule</title><description>Paragraphs 3 and 4 Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Republic of Singapore and the Republic ...</description><pubDate>Wed, 30 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S440-2021/Published?DocDate=20210630&amp;ProvIds=</link><title>Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mult...</description><pubDate>Wed, 30 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S88-2023?ValidDate=20210608&amp;ProvIds=av-</link><title>Income Tax (Concerto Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act 1947 , the Minister for Finance makes the following Notification:</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S88-2023?ValidDate=20210608&amp;ProvIds=pr1-</link><title>Income Tax (Concerto Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2023 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Concerto Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2023 and is deemed to have come into operation o...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S88-2023?ValidDate=20210608&amp;ProvIds=pr2-</link><title>Income Tax (Concerto Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2023 - 2 Exemption</title><description>Exemption The interest payable by Concerto Singapore Pte. Ltd. — to the lenders mentioned in the first column of the following table; in respect of the respective loan amounts ment...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S88-2023?ValidDate=20210608&amp;ProvIds=</link><title>Income Tax (Concerto Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concerto Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2023. It is not part of t...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S362-2021?ValidDate=20210601&amp;ProvIds=av-</link><title>Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Tue, 01 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S362-2021?ValidDate=20210601&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 20...</description><pubDate>Tue, 01 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S362-2021?ValidDate=20210601&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of Malaysia as specified in the Schedule to the Income Tax (S...</description><pubDate>Tue, 01 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S362-2021?ValidDate=20210601&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Tue, 01 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S362-2021?ValidDate=20210601&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source –– in respect of amounts paid, deemed paid or liable to be paid (wh...</description><pubDate>Tue, 01 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S362-2021?ValidDate=20210601&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - Schedule</title><description>Paragraph 3 Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Government of the Republic of Singapore and th...</description><pubDate>Tue, 01 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S362-2021?ValidDate=20210601&amp;ProvIds=</link><title>Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mul...</description><pubDate>Tue, 01 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S362-2021/Published?DocDate=20210531&amp;ProvIds=av-</link><title>Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Mon, 31 May 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S362-2021/Published?DocDate=20210531&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 20...</description><pubDate>Mon, 31 May 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S362-2021/Published?DocDate=20210531&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of Malaysia as specified in the Schedule to the Income Tax (S...</description><pubDate>Mon, 31 May 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S362-2021/Published?DocDate=20210531&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Mon, 31 May 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S362-2021/Published?DocDate=20210531&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source –– in respect of amounts paid, deemed paid or liable to be paid (wh...</description><pubDate>Mon, 31 May 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S362-2021/Published?DocDate=20210531&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - Schedule</title><description>Paragraph 3 Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Government of the Republic of Singapore and th...</description><pubDate>Mon, 31 May 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S362-2021/Published?DocDate=20210531&amp;ProvIds=</link><title>Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mul...</description><pubDate>Mon, 31 May 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S636-2016/Historical/20210518?ValidDate=20210518&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans and Finance Leases) (No. 4) Notification 2016 - 3 Meaning of "applicable loan"</title><description>Meaning of applicable loan In this Notification, an applicable loan is a loan (or other arrangement similar to a loan) obtained on or before by an approved container investment ent...</description><pubDate>Tue, 18 May 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S5-2013?ValidDate=20210401&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2013 - 3 Exemption</title><description>Exemption There shall be exempt from tax any payment made by a financial institution to a person who is not resident in Singapore and who does not have a permanent establishment in...</description><pubDate>Thu, 01 Apr 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S5-2013?ValidDate=20210401&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2013 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notificati...</description><pubDate>Thu, 01 Apr 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S769-2024?ValidDate=20211231&amp;ProvIds=av-</link><title>Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification 2024 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act 1947 , the Minister for Finance makes the following Notification:</description><pubDate>Thu, 01 Apr 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S769-2024?ValidDate=20210701&amp;ProvIds=pr1-</link><title>Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification 2024 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification 2024 and is deemed to ...</description><pubDate>Thu, 01 Apr 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S769-2024?ValidDate=20210401&amp;ProvIds=pr2-</link><title>Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification 2024 - 2 Definitions</title><description>Definitions In this Notification — bank in Singapore means — a bank within the meaning of section 2(1) of the Banking Act (Cap. 19, 2008 Revised Edition); or a merchant bank approv...</description><pubDate>Thu, 01 Apr 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S769-2024?ValidDate=20210401&amp;ProvIds=pr3-</link><title>Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification 2024 - 3 Exemption</title><description>Exemption Subject to sub‑paragraphs (2) and (3), where a qualifying payment is made by a bank in Singapore to a bank outside Singapore, the qualifying payment is exempt from tax if...</description><pubDate>Thu, 01 Apr 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S769-2024?ValidDate=20210401&amp;ProvIds=</link><title>Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification 2024 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification...</description><pubDate>Thu, 01 Apr 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S191-2021/Published?DocDate=20210330&amp;ProvIds=av-</link><title>Income Tax (Singapore — Barbados) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Tue, 30 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S191-2021/Published?DocDate=20210330&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Barbados) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Barbados) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 20...</description><pubDate>Tue, 30 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S191-2021/Published?DocDate=20210330&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Barbados) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of Barbados as specified in the Schedule to the Income Tax (S...</description><pubDate>Tue, 30 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S191-2021/Published?DocDate=20210330&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Barbados) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Tue, 30 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S191-2021/Published?DocDate=20210330&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Barbados) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 4 Entry into effect</title><description>Entry into effect Paragraph 3 of the Schedule has effect with respect to any tax paid, deemed paid or liable to be paid, before, on or after . All other paragraphs of the Schedule ...</description><pubDate>Tue, 30 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S191-2021/Published?DocDate=20210330&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Barbados) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - Schedule</title><description>Paragraphs 3 and 4 Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Government of the Republic of Singapore...</description><pubDate>Tue, 30 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S191-2021/Published?DocDate=20210330&amp;ProvIds=</link><title>Income Tax (Singapore — Barbados) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Barbados) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mult...</description><pubDate>Tue, 30 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S186-2021?ValidDate=20210329&amp;ProvIds=av-</link><title>Income Tax (Singapore — Germany) (Avoidance of Double Taxation Agreement) Order 2021 - Enacting Formula</title><description>WHEREAS it is provided by section 49 of the Income Tax Act that if the Minister by order declares that arrangements specified in the order have been made with the government of any...</description><pubDate>Mon, 29 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S186-2021?ValidDate=20210329&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Germany) (Avoidance of Double Taxation Agreement) Order 2021 - Schedule Protocol amending the agreement signed on 28 June 2004 between the Republic of Singapore and the Federal Republic of Germany for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital</title><description>Protocol amending the agreement signed on between the Republic of Singapore and the Federal Republic of Germany for the Avoidance of Double Taxation with respect to Taxes on Income...</description><pubDate>Mon, 29 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S186-2021?ValidDate=20210329&amp;ProvIds=xv-</link><title>Income Tax (Singapore — Germany) (Avoidance of Double Taxation Agreement) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Germany) (Avoidance of Double Taxation Agreement) Order 2021. It is not part of the...</description><pubDate>Mon, 29 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S86-2023?ValidDate=20210318&amp;ProvIds=av-</link><title>Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act 1947 , the Minister for Finance makes the following Notification:</description><pubDate>Thu, 18 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S86-2023?ValidDate=20210318&amp;ProvIds=pr1-</link><title>Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023 and is deemed to have come into operation on .</description><pubDate>Thu, 18 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S86-2023?ValidDate=20210318&amp;ProvIds=pr2-</link><title>Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023 - 2 Exemption</title><description>Exemption The interest payable by Tiger Holdco Pte. Ltd. during the period from to (both dates inclusive) in respect of the amount of US$233 million under a bond agreement dated , ...</description><pubDate>Thu, 18 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S86-2023?ValidDate=20210318&amp;ProvIds=</link><title>Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023. It is not part of the not...</description><pubDate>Thu, 18 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S126-2021?ValidDate=20210301&amp;ProvIds=av-</link><title>Income Tax (Singapore — Panama) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Mon, 01 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S126-2021?ValidDate=20210301&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Panama) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Panama) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021...</description><pubDate>Mon, 01 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S126-2021?ValidDate=20210301&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Panama) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Republic of Panama as specified in the Schedule to the...</description><pubDate>Mon, 01 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S126-2021?ValidDate=20210301&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Panama) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Mon, 01 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S126-2021?ValidDate=20210301&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Panama) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whic...</description><pubDate>Mon, 01 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S126-2021?ValidDate=20210301&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Panama) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - Schedule</title><description>Paragraph 3 Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Government of the Republic of Singapore and th...</description><pubDate>Mon, 01 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S126-2021?ValidDate=20210301&amp;ProvIds=</link><title>Income Tax (Singapore — Panama) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Panama)(Avoidance of Double Taxation Agreement) (Modifications to Implement Multila...</description><pubDate>Mon, 01 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S160-2022?ValidDate=20210226&amp;ProvIds=av-</link><title>Income Tax (Asia Liberty Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2022 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act 1947 , the Minister for Finance makes the following Notification:</description><pubDate>Fri, 26 Feb 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S160-2022?ValidDate=20210226&amp;ProvIds=pr1-</link><title>Income Tax (Asia Liberty Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2022 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Asia Liberty Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2022 and is deemed to have come into operation o...</description><pubDate>Fri, 26 Feb 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S160-2022?ValidDate=20210226&amp;ProvIds=pr2-</link><title>Income Tax (Asia Liberty Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2022 - 2 Exemption</title><description>Exemption The arrangement fee of USD 468,000 paid on by Asia Liberty Pte. Ltd. and Asia Inspire Pte. Ltd. to Credit Suisse AG for a loan granted under a loan agreement dated to ref...</description><pubDate>Fri, 26 Feb 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S160-2022?ValidDate=20210226&amp;ProvIds=</link><title>Income Tax (Asia Liberty Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2022 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Asia Liberty Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2022. It is not part of t...</description><pubDate>Fri, 26 Feb 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S126-2021/Published?DocDate=20210225&amp;ProvIds=av-</link><title>Income Tax (Singapore — Panama) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Thu, 25 Feb 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S126-2021/Published?DocDate=20210225&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Panama) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Panama) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021...</description><pubDate>Thu, 25 Feb 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S126-2021/Published?DocDate=20210225&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Panama) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Republic of Panama as specified in the Schedule to the...</description><pubDate>Thu, 25 Feb 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S126-2021/Published?DocDate=20210225&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Panama) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Thu, 25 Feb 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S126-2021/Published?DocDate=20210225&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Panama) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whic...</description><pubDate>Thu, 25 Feb 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S126-2021/Published?DocDate=20210225&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Panama) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - Schedule</title><description>Paragraph 3 Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Government of the Republic of Singapore and th...</description><pubDate>Thu, 25 Feb 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S126-2021/Published?DocDate=20210225&amp;ProvIds=</link><title>Income Tax (Singapore — Panama) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Panama)(Avoidance of Double Taxation Agreement) (Modifications to Implement Multila...</description><pubDate>Thu, 25 Feb 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20210209&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - 2 Declaration as international tax compliance agreement</title><description>Declaration as international tax compliance agreement The Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information is declared as an intern...</description><pubDate>Tue, 09 Feb 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20210209&amp;ProvIds=Sc19-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Nineteenth  Schedule Country</title><description>Paragraph 2(s ) Country Turkey S 86/2021</description><pubDate>Tue, 09 Feb 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20220203&amp;ProvIds=Sc20-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twentieth  Schedule Country</title><description>Paragraph 2(t ) Country Nigeria S 86/2021</description><pubDate>Tue, 09 Feb 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20210209&amp;ProvIds=Sc21-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twenty First Schedule Country</title><description>Paragraph 2(u ) Country Oman S 86/2021</description><pubDate>Tue, 09 Feb 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20220203&amp;ProvIds=Sc22-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twenty Second Schedule Country</title><description>Paragraph 2(v ) Country Albania S 86/2021</description><pubDate>Tue, 09 Feb 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20210209&amp;ProvIds=Sc23-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Twenty Third Schedule Countries</title><description>Paragraph 2(w ) Countries Brunei Darussalam Peru S 86/2021</description><pubDate>Tue, 09 Feb 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20210209&amp;ProvIds=</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automa...</description><pubDate>Tue, 09 Feb 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2021/Published?DocDate=20210122170000&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 43ZI(11) of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Fri, 22 Jan 2021 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2021/Published?DocDate=20210122170000&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 and come into operation on .</description><pubDate>Fri, 22 Jan 2021 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2021/Published?DocDate=20210122170000&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 2 Definitions</title><description>Definitions In these Regulations — approval date , in relation to an approved company, means the date on which the company is approved as such; cost‑sharing agreement means any agr...</description><pubDate>Fri, 22 Jan 2021 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2021/Published?DocDate=20210122170000&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 3 Percentage and computation of qualifying intellectual property income subject to concessionary rate of tax</title><description>Percentage and computation of qualifying intellectual property income subject to concessionary rate of tax The percentage of qualifying intellectual property income derived by an a...</description><pubDate>Fri, 22 Jan 2021 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2021/Published?DocDate=20210122170000&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 4 Change in composition of elected family of qualifying IPRs</title><description>Change in composition of elected family of qualifying IPRs This regulation applies where an approved company elects or is treated as having elected a family of qualifying IPRs for ...</description><pubDate>Fri, 22 Jan 2021 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2021/Published?DocDate=20210122170000&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 5 Deemed income</title><description>Deemed income This regulation applies where — an approved company has been assessed to tax under section 43ZI(1) of the Act for qualifying intellectual property income of the appro...</description><pubDate>Fri, 22 Jan 2021 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2021/Published?DocDate=20210122170000&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 6 Record-keeping requirements</title><description>Record-keeping requirements An approved company must, beginning on the approval date, keep records of the following: information sufficient to establish that any given income of th...</description><pubDate>Fri, 22 Jan 2021 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2021/Published?DocDate=20210122170000&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Schedule</title><description>Regulations 3 and 6 percentage of qualifying intellectual property income subject to concessionary rate For the purposes of regulation 3, the percentage of qualifying intellectual ...</description><pubDate>Fri, 22 Jan 2021 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2021/Published?DocDate=20210122170000&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021. It is not part of...</description><pubDate>Fri, 22 Jan 2021 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S37-2021/Published?DocDate=20210122170000&amp;ProvIds=av-</link><title>Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act , the Minister for Finance makes the following Rules:</description><pubDate>Fri, 22 Jan 2021 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S37-2021/Published?DocDate=20210122170000&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h )) Rules 2021 and come into operation on .</description><pubDate>Fri, 22 Jan 2021 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S37-2021/Published?DocDate=20210122170000&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021 - 2 Exemption</title><description>Exemption For the purposes of section 13ZA(1)(h ) of the Act, any cash grant given on behalf of the Government to the owner of any immovable property, under the public scheme for t...</description><pubDate>Fri, 22 Jan 2021 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S37-2021/Published?DocDate=20210122170000&amp;ProvIds=</link><title>Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021. It is not part of the rule...</description><pubDate>Fri, 22 Jan 2021 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20210122&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 43ZI(11) of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021/Historical/20210122?ValidDate=20210122&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 and come into operation on .</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20210122&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 2 Definitions</title><description>Definitions In these Regulations — approval date , in relation to an approved company, means the date on which the company is approved as such; cost‑sharing agreement means any agr...</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20210122&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 3 Percentage and computation of qualifying intellectual property income subject to concessionary rate of tax</title><description>Percentage and computation of qualifying intellectual property income subject to concessionary rate of tax The percentage of qualifying intellectual property income derived by an a...</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20210122&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 4 Change in composition of elected family of qualifying IPRs</title><description>Change in composition of elected family of qualifying IPRs This regulation applies where an approved company elects or is treated as having elected a family of qualifying IPRs for ...</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20210122&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 5 Deemed income</title><description>Deemed income This regulation applies where — an approved company has been assessed to tax under section 43ZI(1) of the Act for qualifying intellectual property income of the appro...</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20210122&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 6 Record-keeping requirements</title><description>Record-keeping requirements An approved company must, beginning on the approval date, keep records of the following: information sufficient to establish that any given income of th...</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20210122&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Schedule</title><description>Regulations 3 and 6 percentage of qualifying intellectual property income subject to concessionary rate For the purposes of regulation 3, the percentage of qualifying intellectual ...</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20210122&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021. It is not part of...</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S37-2021?ValidDate=20210122&amp;ProvIds=av-</link><title>Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act , the Minister for Finance makes the following Rules:</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S37-2021?ValidDate=20210122&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h )) Rules 2021 and come into operation on .</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S37-2021?ValidDate=20210122&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021 - 2 Exemption</title><description>Exemption For the purposes of section 13ZA(1)(h ) of the Act, any cash grant given on behalf of the Government to the owner of any immovable property, under the public scheme for t...</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S37-2021?ValidDate=20210122&amp;ProvIds=</link><title>Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021. It is not part of the rule...</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20240801&amp;ProvIds=av-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 105P of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20211231?ValidDate=20211231&amp;ProvIds=P11-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Part 1 PRELIMINARY</title><description>Part 1 PRELIMINARY</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20240801&amp;ProvIds=pr1-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 and come into operation on .</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 2 Implementation of Agreement</title><description>Implementation of Agreement These Regulations have effect for and in connection with the implementation of obligations arising under the agreement reached between the Government of...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20240801&amp;ProvIds=pr4-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 4 Meanings of "financial institution" and "reporting Singaporean financial institution"</title><description>Meanings of financial institution and reporting Singaporean financial institution In these Regulations, financial institution means — a custodial institution; a depository institut...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210101?ValidDate=20210101&amp;ProvIds=pr5-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 5 Meaning of "custodial institution"</title><description>Meaning of custodial institution In these Regulations, custodial institution means — the holder of a capital markets services licence under the Securities and Futures Act for carry...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20211116&amp;ProvIds=pr7-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 7 Meaning of "investment entity"</title><description>Meaning of investment entity In these Regulations, investment entity means — the holder of a capital markets services licence under the Securities and Futures Act to carry out one ...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210101?ValidDate=20210101&amp;ProvIds=pr8-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 8 Meaning of "specified insurance company"</title><description>Meaning of specified insurance company In these Regulations, specified insurance company means a licensed insurer under the Insurance Act (Cap. 142) that issues, or is obligated to...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20211116&amp;ProvIds=P12-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Part 2 OBLIGATIONS IN RELATION TO FINANCIAL ACCOUNTS</title><description>Part 2 OBLIGATIONS IN RELATION TO FINANCIAL ACCOUNTS</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210101?ValidDate=20210101&amp;ProvIds=pr9-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 9 Identification obligation</title><description>Identification obligation In relation to all financial accounts which a reporting Singaporean financial institution maintains, the institution must, on or after  — establish and ma...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210101?ValidDate=20210101&amp;ProvIds=pr10-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 10 Reporting obligation</title><description>Reporting obligation A reporting Singaporean financial institution must, in respect of 2021 and every following calendar year, prepare and provide to the Comptroller, or a person a...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210101?ValidDate=20210101&amp;ProvIds=P13-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Part 3 OBLIGATIONS IN RELATION TO PAYMENTS TO NON‑PARTICIPATING FINANCIAL INSTITUTION</title><description>Part 3 OBLIGATIONS IN RELATION TO PAYMENTS TO NON‑PARTICIPATING FINANCIAL INSTITUTION</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210101?ValidDate=20210101&amp;ProvIds=pr11-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 11 Identification and disclosure obligations</title><description>Identification and disclosure obligations A reporting Singaporean financial institution that comes within the terms of sub‑paragraph (d ) of paragraph 1 of Article 4 of the Agreeme...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210101?ValidDate=20210101&amp;ProvIds=P14-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Part 4 NON‑REPORTING SINGAPOREAN FINANCIAL INSTITUTIONS, EXEMPT BENEFICIAL OWNERS AND EXCLUDED ACCOUNTS</title><description>Part 4 NON‑REPORTING SINGAPOREAN FINANCIAL INSTITUTIONS, EXEMPT BENEFICIAL OWNERS AND EXCLUDED ACCOUNTS</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20211116&amp;ProvIds=pr12-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 12 Non‑reporting Singaporean financial institutions and exempt beneficial owners</title><description>Non‑reporting Singaporean financial institutions and exempt beneficial owners Sections I to IV of Annex II to the Agreement (which define non‑reporting Singaporean financial instit...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210101?ValidDate=20210101&amp;ProvIds=pr13-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 13 Accounts that are not U.S. reportable accounts</title><description>Accounts that are not U.S. reportable accounts Without limiting the generality of paragraph A of Section V of Annex II to the Agreement, the following are excluded from the definit...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S85-2020?ValidDate=20210101&amp;ProvIds=av-</link><title>Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 105BA of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S85-2020?ValidDate=20210101&amp;ProvIds=pr1-</link><title>Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020 and comes into operation on .</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S85-2020?ValidDate=20210101&amp;ProvIds=pr2-</link><title>Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020 - 2 Definition</title><description>Definition In this Order, Agreement means the Agreement between the Republic of Singapore and the United States of America for the Exchange of Information relating to Taxes done at...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S85-2020?ValidDate=20210101&amp;ProvIds=pr3-</link><title>Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020 - 3 Declaration of Exchange of Information Arrangement</title><description>Declaration of Exchange of Information Arrangement It is declared that — Singapore is a party to the Agreement, being a bilateral arrangement the purpose or one of the purposes of ...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S85-2020?ValidDate=20210101&amp;ProvIds=Sc-</link><title>Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020 - Schedule Agreement between the Republic of Singapore and the United States of America for the Exchange of Information relating to Taxes done at Singapore on 13 November 2018</title><description>Paragraph 2 Agreement between the Republic of Singapore and the United States of America for the Exchange of Information relating to Taxes done at Singapore on      The Republic of...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S85-2020?ValidDate=20210101&amp;ProvIds=</link><title>Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020. It is not part of t...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S134-2015/Historical/20210101?ValidDate=20210101&amp;ProvIds=pr9-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2015 - 9 Identification obligation</title><description>Identification obligation In relation to all financial accounts which a reporting Singaporean financial institution maintains, the institution must establish and maintain arrangeme...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S134-2015/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr11-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2015 - 11 Identification and disclosure obligations</title><description>Identification and disclosure obligations A reporting Singaporean financial institution must establish and maintain arrangements that are designed to identify payments which are ma...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S718-2020?ValidDate=20210101&amp;ProvIds=av-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 105K(1) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S718-2020?ValidDate=20210101&amp;ProvIds=pr1-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Order 2020 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (International Tax Compliance Agreements) (United States of America) Order 2020 and comes into operation on .</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S718-2020?ValidDate=20210101&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Order 2020 - 2 Declaration as international tax compliance agreement</title><description>Declaration as international tax compliance agreement The agreement reached between the Government of the Republic of Singapore and the Government of the United States of America t...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S718-2020?ValidDate=20210101&amp;ProvIds=</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (United States of America) Order 2020. It is not part ...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1007-2020?ValidDate=20210101&amp;ProvIds=av-</link><title>Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1007-2020?ValidDate=20210101&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 202...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1007-2020?ValidDate=20210101&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Council of Ministers of the Republic of Albania as specified in the Sche...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1007-2020?ValidDate=20210101&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1007-2020?ValidDate=20210101&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whic...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1007-2020?ValidDate=20210101&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Schedule</title><description>Paragraph 3 Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Government of the Republic of Singapore and th...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1007-2020?ValidDate=20210101&amp;ProvIds=</link><title>Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mult...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1006-2020?ValidDate=20210101&amp;ProvIds=av-</link><title>Income Tax (Singapore — Egypt) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1006-2020?ValidDate=20210101&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Egypt) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Egypt) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 ...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1006-2020?ValidDate=20210101&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Egypt) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Arab Republic of Egypt as specified in the Schedule to...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1006-2020?ValidDate=20210101&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Egypt) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1006-2020?ValidDate=20210101&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Egypt) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 4 Entry into effect</title><description>Entry into effect Paragraph 2 of the Schedule has effect for a case presented on or after without regard to the basis period to which the case relates. Sub‑paragraph (1) does not a...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1006-2020?ValidDate=20210101&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Egypt) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Schedule</title><description>Paragraphs 3 and 4(1) and (3) Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Government of the Republic o...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1006-2020?ValidDate=20210101&amp;ProvIds=</link><title>Income Tax (Singapore — Egypt) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Egypt) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multil...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1005-2020?ValidDate=20201226&amp;ProvIds=av-</link><title>Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Sat, 26 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1005-2020?ValidDate=20201226&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2...</description><pubDate>Sat, 26 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1005-2020?ValidDate=20201226&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Republic of Indonesia as specified in the Schedule to ...</description><pubDate>Sat, 26 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1005-2020?ValidDate=20201226&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Sat, 26 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1005-2020?ValidDate=20201226&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whic...</description><pubDate>Sat, 26 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1005-2020?ValidDate=20201226&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Schedule</title><description>Paragraph 3 Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Government of the Republic of Singapore and th...</description><pubDate>Sat, 26 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1005-2020?ValidDate=20201226&amp;ProvIds=</link><title>Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mu...</description><pubDate>Sat, 26 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1007-2020/Published?DocDate=20201216170000&amp;ProvIds=av-</link><title>Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Wed, 16 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1007-2020/Published?DocDate=20201216170000&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 202...</description><pubDate>Wed, 16 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1007-2020/Published?DocDate=20201216170000&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Council of Ministers of the Republic of Albania as specified in the Sche...</description><pubDate>Wed, 16 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1007-2020/Published?DocDate=20201216170000&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Wed, 16 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1007-2020/Published?DocDate=20201216170000&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whic...</description><pubDate>Wed, 16 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1007-2020/Published?DocDate=20201216170000&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Schedule</title><description>Paragraph 3 Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Government of the Republic of Singapore and th...</description><pubDate>Wed, 16 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1007-2020/Published?DocDate=20201216170000&amp;ProvIds=</link><title>Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mult...</description><pubDate>Wed, 16 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1005-2020/Published?DocDate=20201216170000&amp;ProvIds=av-</link><title>Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Wed, 16 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1005-2020/Published?DocDate=20201216170000&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2...</description><pubDate>Wed, 16 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1005-2020/Published?DocDate=20201216170000&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Republic of Indonesia as specified in the Schedule to ...</description><pubDate>Wed, 16 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1005-2020/Published?DocDate=20201216170000&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Wed, 16 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1005-2020/Published?DocDate=20201216170000&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whic...</description><pubDate>Wed, 16 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1005-2020/Published?DocDate=20201216170000&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Schedule</title><description>Paragraph 3 Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Government of the Republic of Singapore and th...</description><pubDate>Wed, 16 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1005-2020/Published?DocDate=20201216170000&amp;ProvIds=</link><title>Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mu...</description><pubDate>Wed, 16 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1006-2020/Published?DocDate=20201216170000&amp;ProvIds=av-</link><title>Income Tax (Singapore — Egypt) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Wed, 16 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1006-2020/Published?DocDate=20201216170000&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Egypt) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Egypt) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 ...</description><pubDate>Wed, 16 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1006-2020/Published?DocDate=20201216170000&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Egypt) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Arab Republic of Egypt as specified in the Schedule to...</description><pubDate>Wed, 16 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1006-2020/Published?DocDate=20201216170000&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Egypt) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Wed, 16 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1006-2020/Published?DocDate=20201216170000&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Egypt) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 4 Entry into effect</title><description>Entry into effect Paragraph 2 of the Schedule has effect for a case presented on or after without regard to the basis period to which the case relates. Sub‑paragraph (1) does not a...</description><pubDate>Wed, 16 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1006-2020/Published?DocDate=20201216170000&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Egypt) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Schedule</title><description>Paragraphs 3 and 4(1) and (3) Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Government of the Republic o...</description><pubDate>Wed, 16 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1006-2020/Published?DocDate=20201216170000&amp;ProvIds=</link><title>Income Tax (Singapore — Egypt) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Egypt) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multil...</description><pubDate>Wed, 16 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1001-2020/Published?DocDate=20201209170000&amp;ProvIds=av-</link><title>Income Tax (Exemption of Workfare Special Payment — Section 13(1)(zp)) Notification 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(1)(zp ) of the Income Tax Act , the Minister for Finance makes the following Notification:</description><pubDate>Wed, 09 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1001-2020/Published?DocDate=20201209170000&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Workfare Special Payment — Section 13(1)(zp)) Notification 2020 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Exemption of Workfare Special Payment — Section 13(1)(zp )) Notification 2020 and comes into operation on .</description><pubDate>Wed, 09 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1001-2020/Published?DocDate=20201209170000&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Workfare Special Payment — Section 13(1)(zp)) Notification 2020 - 2 Exemption</title><description>Exemption Any cash payment to an individual, made by the Government under the scheme known as the Workfare Special Payment that is part of the Budget Statements of the Government d...</description><pubDate>Wed, 09 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S1001-2020/Published?DocDate=20201209170000&amp;ProvIds=</link><title>Income Tax (Exemption of Workfare Special Payment — Section 13(1)(zp)) Notification 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Workfare Special Payment — Section 13(1)(zp)) Notification 2020. It is not part o...</description><pubDate>Wed, 09 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1001-2020?ValidDate=20201209&amp;ProvIds=av-</link><title>Income Tax (Exemption of Workfare Special Payment — Section 13(1)(zp)) Notification 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(1)(zp ) of the Income Tax Act , the Minister for Finance makes the following Notification:</description><pubDate>Wed, 09 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1001-2020?ValidDate=20201209&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Workfare Special Payment — Section 13(1)(zp)) Notification 2020 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Exemption of Workfare Special Payment — Section 13(1)(zp )) Notification 2020 and comes into operation on .</description><pubDate>Wed, 09 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1001-2020?ValidDate=20201209&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Workfare Special Payment — Section 13(1)(zp)) Notification 2020 - 2 Exemption</title><description>Exemption Any cash payment to an individual, made by the Government under the scheme known as the Workfare Special Payment that is part of the Budget Statements of the Government d...</description><pubDate>Wed, 09 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S1001-2020?ValidDate=20201209&amp;ProvIds=</link><title>Income Tax (Exemption of Workfare Special Payment — Section 13(1)(zp)) Notification 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Workfare Special Payment — Section 13(1)(zp)) Notification 2020. It is not part o...</description><pubDate>Wed, 09 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S995-2020/Published?DocDate=20201207170000&amp;ProvIds=av-</link><title>Income Tax (Exemption under Section 13ZA(3)) Rules 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act , the Minister for Finance makes the following Rules:</description><pubDate>Mon, 07 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S995-2020/Published?DocDate=20201207170000&amp;ProvIds=pr1-</link><title>Income Tax (Exemption under Section 13ZA(3)) Rules 2020 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Exemption under Section 13ZA(3)) Rules 2020 and come into operation on .</description><pubDate>Mon, 07 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S995-2020/Published?DocDate=20201207170000&amp;ProvIds=pr2-</link><title>Income Tax (Exemption under Section 13ZA(3)) Rules 2020 - 2 Definitions</title><description>Definitions In these Rules, COVID‑19 and COVID‑19 event have the meanings given by section 13ZA(6) of the Act.</description><pubDate>Mon, 07 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S995-2020/Published?DocDate=20201207170000&amp;ProvIds=pr3-</link><title>Income Tax (Exemption under Section 13ZA(3)) Rules 2020 - 3 Exemption for provision of place of residence or allowance for accommodation</title><description>Exemption for provision of place of residence or allowance for accommodation The conditions for exemption from tax for the matters mentioned in section 13ZA(3)(a ) of the Act are —...</description><pubDate>Mon, 07 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S995-2020/Published?DocDate=20201207170000&amp;ProvIds=pr4-</link><title>Income Tax (Exemption under Section 13ZA(3)) Rules 2020 - 4 Exemption for provision of basic necessities or allowance for basic necessities</title><description>Exemption for provision of basic necessities or allowance for basic necessities The conditions for exemption from tax for the matters mentioned in section 13ZA(3)(b ) of the Act ar...</description><pubDate>Mon, 07 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S995-2020/Published?DocDate=20201207170000&amp;ProvIds=</link><title>Income Tax (Exemption under Section 13ZA(3)) Rules 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption under Section 13ZA(3)) Rules 2020. It is not part of the rules. G.N. No. S 995/2020 I...</description><pubDate>Mon, 07 Dec 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S995-2020?ValidDate=20201207&amp;ProvIds=av-</link><title>Income Tax (Exemption under Section 13ZA(3)) Rules 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 7(1) of the Income Tax Act , the Minister for Finance makes the following Rules:</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S995-2020?ValidDate=20201207&amp;ProvIds=pr1-</link><title>Income Tax (Exemption under Section 13ZA(3)) Rules 2020 - 1 Citation and commencement</title><description>Citation and commencement These Rules are the Income Tax (Exemption under Section 13ZA(3)) Rules 2020 and come into operation on .</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S995-2020?ValidDate=20201207&amp;ProvIds=pr2-</link><title>Income Tax (Exemption under Section 13ZA(3)) Rules 2020 - 2 Definitions</title><description>Definitions In these Rules, COVID‑19 and COVID‑19 event have the meanings given by section 13ZA(6) of the Act.</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S995-2020?ValidDate=20201207&amp;ProvIds=pr3-</link><title>Income Tax (Exemption under Section 13ZA(3)) Rules 2020 - 3 Exemption for provision of place of residence or allowance for accommodation</title><description>Exemption for provision of place of residence or allowance for accommodation The conditions for exemption from tax for the matters mentioned in section 13ZA(3)(a ) of the Act are —...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S995-2020?ValidDate=20201207&amp;ProvIds=pr4-</link><title>Income Tax (Exemption under Section 13ZA(3)) Rules 2020 - 4 Exemption for provision of basic necessities or allowance for basic necessities</title><description>Exemption for provision of basic necessities or allowance for basic necessities The conditions for exemption from tax for the matters mentioned in section 13ZA(3)(b ) of the Act ar...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S995-2020?ValidDate=20201207&amp;ProvIds=</link><title>Income Tax (Exemption under Section 13ZA(3)) Rules 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption under Section 13ZA(3)) Rules 2020. It is not part of the rules. G.N. No. S 995/2020 ...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S947-2020/Published?DocDate=20201112170000&amp;ProvIds=av-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act , the Minister for Finance makes the following Notification:</description><pubDate>Thu, 12 Nov 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S947-2020/Published?DocDate=20201112170000&amp;ProvIds=P11-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - Part 1 Preliminary</title><description>Part 1 Preliminary</description><pubDate>Thu, 12 Nov 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S947-2020/Published?DocDate=20201112170000&amp;ProvIds=pr1-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification...</description><pubDate>Thu, 12 Nov 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S947-2020/Published?DocDate=20201112170000&amp;ProvIds=P12-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - Part 2 Exemption of qualifying payments for applicable loans</title><description>Part 2 Exemption of qualifying payments for applicable loans</description><pubDate>Thu, 12 Nov 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S947-2020/Published?DocDate=20201112170000&amp;ProvIds=pr2-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 2 Definitions of this Part</title><description>Definitions of this Part In this Part, unless the context otherwise requires — approved aircraft leasing company means an aircraft leasing company as defined in section 43Y of the ...</description><pubDate>Thu, 12 Nov 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S947-2020/Published?DocDate=20201112170000&amp;ProvIds=pr3-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 3 Meaning of "applicable loan"</title><description>Meaning of applicable loan In this Part, an applicable loan is a loan or other arrangement similar in nature to a loan, that is obtained on or before by an approved aircraft leasin...</description><pubDate>Thu, 12 Nov 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S947-2020/Published?DocDate=20201112170000&amp;ProvIds=pr4-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 4 Exemption in relation to applicable loan</title><description>Exemption in relation to applicable loan Subject to sub‑paragraphs (2) to (6) and the conditions imposed by the Minister under section 13(4) of the Act, a qualifying payment that a...</description><pubDate>Thu, 12 Nov 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S947-2020/Published?DocDate=20201112170000&amp;ProvIds=P13-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - Part 3 Exemption of qualifying payment for finance lease treated as sale</title><description>Part 3 Exemption of qualifying payment for finance lease treated as sale</description><pubDate>Thu, 12 Nov 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S947-2020/Published?DocDate=20201112170000&amp;ProvIds=pr5-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 5 Definitions of this Part</title><description>Definitions of this Part In this Part, unless the context otherwise requires — approved aircraft leasing company means an aircraft leasing company as defined in section 43Y of the ...</description><pubDate>Thu, 12 Nov 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S947-2020/Published?DocDate=20201112170000&amp;ProvIds=pr6-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 6 Exemption in relation to finance lease treated as sale</title><description>Exemption in relation to finance lease treated as sale Subject to sub‑paragraphs (2) to (6) and the conditions imposed by the Minister under section 13(4) of the Act, a qualifying ...</description><pubDate>Thu, 12 Nov 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S947-2020/Published?DocDate=20201112170000&amp;ProvIds=</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) ...</description><pubDate>Thu, 12 Nov 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S912-2020?ValidDate=20201101&amp;ProvIds=av-</link><title>Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Sun, 01 Nov 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S912-2020?ValidDate=20201101&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 a...</description><pubDate>Sun, 01 Nov 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S912-2020?ValidDate=20201101&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Sultanate of Oman as specified in the Schedule to the ...</description><pubDate>Sun, 01 Nov 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S912-2020?ValidDate=20201101&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Sun, 01 Nov 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S912-2020?ValidDate=20201101&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 4 Entry into effect</title><description>Entry into effect Paragraph 5 of the Schedule has effect for a case presented on or after without regard to the basis period to which the case relates. Sub‑paragraph (1) does not a...</description><pubDate>Sun, 01 Nov 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S912-2020?ValidDate=20201101&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Schedule</title><description>Paragraphs 3 and 4(1) and (3) Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: “The Government of the Republic ...</description><pubDate>Sun, 01 Nov 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S912-2020?ValidDate=20201101&amp;ProvIds=</link><title>Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilat...</description><pubDate>Sun, 01 Nov 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S912-2020/Published?DocDate=20201029170000&amp;ProvIds=av-</link><title>Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Thu, 29 Oct 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S912-2020/Published?DocDate=20201029170000&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 a...</description><pubDate>Thu, 29 Oct 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S912-2020/Published?DocDate=20201029170000&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Sultanate of Oman as specified in the Schedule to the ...</description><pubDate>Thu, 29 Oct 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S912-2020/Published?DocDate=20201029170000&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Thu, 29 Oct 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S912-2020/Published?DocDate=20201029170000&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 4 Entry into effect</title><description>Entry into effect Paragraph 5 of the Schedule has effect for a case presented on or after without regard to the basis period to which the case relates. Sub‑paragraph (1) does not a...</description><pubDate>Thu, 29 Oct 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S912-2020/Published?DocDate=20201029170000&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Schedule</title><description>Paragraphs 3 and 4(1) and (3) Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: “The Government of the Republic ...</description><pubDate>Thu, 29 Oct 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S912-2020/Published?DocDate=20201029170000&amp;ProvIds=</link><title>Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilat...</description><pubDate>Thu, 29 Oct 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S897-2020/Published?DocDate=20201020170000&amp;ProvIds=av-</link><title>Income Tax (Smit Lamnalco Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act , the Minister for Finance makes the following Notification:</description><pubDate>Tue, 20 Oct 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S897-2020/Published?DocDate=20201020170000&amp;ProvIds=pr1-</link><title>Income Tax (Smit Lamnalco Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2020 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Smit Lamnalco Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2020 and is deemed to have come into operat...</description><pubDate>Tue, 20 Oct 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S897-2020/Published?DocDate=20201020170000&amp;ProvIds=pr2-</link><title>Income Tax (Smit Lamnalco Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2020 - 2 Exemption</title><description>Exemption The interest of US$10,617,918 payable by Smit Lamnalco Singapore Pte. Ltd. to Smit Lamnalco Ltd, Sharjah Branch office from to (both dates inclusive), in respect of a loa...</description><pubDate>Tue, 20 Oct 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S897-2020/Published?DocDate=20201020170000&amp;ProvIds=</link><title>Income Tax (Smit Lamnalco Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Smit Lamnalco Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2020. It is not part ...</description><pubDate>Tue, 20 Oct 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S884-2020/Published?DocDate=20201015170000&amp;ProvIds=av-</link><title>Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act , the Minister for Finance makes the following Notification:</description><pubDate>Thu, 15 Oct 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S884-2020/Published?DocDate=20201015170000&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2020 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2020 and is de...</description><pubDate>Thu, 15 Oct 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S884-2020/Published?DocDate=20201015170000&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2020 - 2 Exemption</title><description>Exemption The arrangement fee of US$302,400 paid on by Hafnia Pte. Ltd. (a company incorporated in Singapore) to SG Corporate Finance (Hong Kong) Limited (a company incorporated in...</description><pubDate>Thu, 15 Oct 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S884-2020/Published?DocDate=20201015170000&amp;ProvIds=</link><title>Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notif...</description><pubDate>Thu, 15 Oct 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S829-2020?ValidDate=20201001&amp;ProvIds=av-</link><title>Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Thu, 01 Oct 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S829-2020?ValidDate=20201001&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order ...</description><pubDate>Thu, 01 Oct 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S829-2020?ValidDate=20201001&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Republic of Kazakhstan as specified in the Schedule to...</description><pubDate>Thu, 01 Oct 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S829-2020?ValidDate=20201001&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Thu, 01 Oct 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S829-2020?ValidDate=20201001&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whic...</description><pubDate>Thu, 01 Oct 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S829-2020?ValidDate=20201001&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Schedule</title><description>Paragraph 3 Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Government of the Republic of Singapore and th...</description><pubDate>Thu, 01 Oct 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S829-2020?ValidDate=20201001&amp;ProvIds=</link><title>Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mu...</description><pubDate>Thu, 01 Oct 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S829-2020/Published?DocDate=20200929170000&amp;ProvIds=av-</link><title>Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Tue, 29 Sep 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S829-2020/Published?DocDate=20200929170000&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order ...</description><pubDate>Tue, 29 Sep 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S829-2020/Published?DocDate=20200929170000&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Republic of Kazakhstan as specified in the Schedule to...</description><pubDate>Tue, 29 Sep 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S829-2020/Published?DocDate=20200929170000&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Tue, 29 Sep 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S829-2020/Published?DocDate=20200929170000&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whic...</description><pubDate>Tue, 29 Sep 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S829-2020/Published?DocDate=20200929170000&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Schedule</title><description>Paragraph 3 Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Government of the Republic of Singapore and th...</description><pubDate>Tue, 29 Sep 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S829-2020/Published?DocDate=20200929170000&amp;ProvIds=</link><title>Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mu...</description><pubDate>Tue, 29 Sep 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S677-2021?ValidDate=20200924&amp;ProvIds=av-</link><title>Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Thu, 24 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S677-2021?ValidDate=20200924&amp;ProvIds=pr1-</link><title>Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021 and is deemed to have come into operation on .</description><pubDate>Thu, 24 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S677-2021?ValidDate=20200924&amp;ProvIds=pr2-</link><title>Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021 - 2 Exemption</title><description>Exemption Income comprising dividends described in sub‑paragraph (2), that is received in Singapore by AT Holdings Pte. Ltd. (a company incorporated in Singapore) from AT Holdings ...</description><pubDate>Thu, 24 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S677-2021?ValidDate=20200924&amp;ProvIds=</link><title>Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021. It is not part of the order. G.N...</description><pubDate>Thu, 24 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S792-2020/Published?DocDate=20200916170000&amp;ProvIds=av-</link><title>Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Wed, 16 Sep 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S792-2020/Published?DocDate=20200916170000&amp;ProvIds=pr1-</link><title>Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020 - 1 Citation</title><description>Citation This Order is the Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020 .</description><pubDate>Wed, 16 Sep 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S792-2020/Published?DocDate=20200916170000&amp;ProvIds=pr2-</link><title>Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020 - 2 Exemption</title><description>Exemption Income comprising dividends amounting to EURO 3,100,000 that is received in Singapore by TN Asia Pte. Ltd. (a company incorporated in Singapore) from TN Europe, B.V. (a c...</description><pubDate>Wed, 16 Sep 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S792-2020/Published?DocDate=20200916170000&amp;ProvIds=</link><title>Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020. It is not part of the order. G.N. No....</description><pubDate>Wed, 16 Sep 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S792-2020?ValidDate=20200916&amp;ProvIds=av-</link><title>Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Wed, 16 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S792-2020?ValidDate=20200916&amp;ProvIds=pr1-</link><title>Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020 - 1 Citation</title><description>Citation This Order is the Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020 .</description><pubDate>Wed, 16 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S792-2020?ValidDate=20200916&amp;ProvIds=pr2-</link><title>Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020 - 2 Exemption</title><description>Exemption Income comprising dividends amounting to EURO 3,100,000 that is received in Singapore by TN Asia Pte. Ltd. (a company incorporated in Singapore) from TN Europe, B.V. (a c...</description><pubDate>Wed, 16 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S792-2020?ValidDate=20200916&amp;ProvIds=</link><title>Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020. It is not part of the order. G.N. No....</description><pubDate>Wed, 16 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S789-2020/Published?DocDate=20200915&amp;ProvIds=av-</link><title>Income Tax (Finance Lease of Ship — Section 13(4) Exemption) Notification 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act , the Minister for Finance makes the following Notification:</description><pubDate>Tue, 15 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S789-2020/Published?DocDate=20200915&amp;ProvIds=pr1-</link><title>Income Tax (Finance Lease of Ship — Section 13(4) Exemption) Notification 2020 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Finance Lease of Ship — Section 13(4) Exemption) Notification 2020 and is deemed to have come into operation on .</description><pubDate>Tue, 15 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S789-2020/Published?DocDate=20200915&amp;ProvIds=pr2-</link><title>Income Tax (Finance Lease of Ship — Section 13(4) Exemption) Notification 2020 - 2 Definitions</title><description>Definitions In this Notification — approved international shipping enterprise means an approved international shipping enterprise mentioned in section 13F of the Act; approved ship...</description><pubDate>Tue, 15 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S789-2020/Published?DocDate=20200915&amp;ProvIds=pr3-</link><title>Income Tax (Finance Lease of Ship — Section 13(4) Exemption) Notification 2020 - 3 Exemption for payment under finance lease of Singapore ship</title><description>Exemption for payment under finance lease of Singapore ship Subject to this paragraph, any payment that a shipping enterprise is liable to make on or after to a person resident out...</description><pubDate>Tue, 15 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S789-2020/Published?DocDate=20200915&amp;ProvIds=pr4-</link><title>Income Tax (Finance Lease of Ship — Section 13(4) Exemption) Notification 2020 - 4 Exemption for payment under finance lease of foreign ship</title><description>Exemption for payment under finance lease of foreign ship Subject to this paragraph, any payment that an approved international shipping enterprise or approved shipping investment ...</description><pubDate>Tue, 15 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S789-2020/Published?DocDate=20200915&amp;ProvIds=</link><title>Income Tax (Finance Lease of Ship — Section 13(4) Exemption) Notification 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Finance Lease of Ship — Section 13(4) Exemption) Notification 2020. It is not part of the notif...</description><pubDate>Tue, 15 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S790-2020/Published?DocDate=20200915&amp;ProvIds=av-</link><title>Income Tax (Finance Lease of Container — Section 13(4) Exemption) Notification 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act , the Minister for Finance makes the following Notification:</description><pubDate>Tue, 15 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S790-2020/Published?DocDate=20200915&amp;ProvIds=pr1-</link><title>Income Tax (Finance Lease of Container — Section 13(4) Exemption) Notification 2020 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Finance Lease of Container — Section 13(4) Exemption) Notification 2020 and is deemed to have come into operation on ...</description><pubDate>Tue, 15 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S790-2020/Published?DocDate=20200915&amp;ProvIds=pr2-</link><title>Income Tax (Finance Lease of Container — Section 13(4) Exemption) Notification 2020 - 2 Definitions</title><description>Definitions In this Notification — approved container investment enterprise  — means an approved container investment enterprise mentioned in section 43ZA of the Act; and includes ...</description><pubDate>Tue, 15 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S790-2020/Published?DocDate=20200915&amp;ProvIds=pr3-</link><title>Income Tax (Finance Lease of Container — Section 13(4) Exemption) Notification 2020 - 3 Exemption for payment under finance lease of container by shipping enterprise</title><description>Exemption for payment under finance lease of container by shipping enterprise Subject to this paragraph, any payment that a shipping enterprise is liable to make on or after to a p...</description><pubDate>Tue, 15 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S790-2020/Published?DocDate=20200915&amp;ProvIds=pr4-</link><title>Income Tax (Finance Lease of Container — Section 13(4) Exemption) Notification 2020 - 4 Exemption for payment under finance lease of container by approved international shipping enterprise or approved container investment enterprise</title><description>Exemption for payment under finance lease of container by approved international shipping enterprise or approved container investment enterprise Subject to this paragraph, any paym...</description><pubDate>Tue, 15 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S790-2020/Published?DocDate=20200915&amp;ProvIds=</link><title>Income Tax (Finance Lease of Container — Section 13(4) Exemption) Notification 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Finance Lease of Container — Section 13(4) Exemption) Notification 2020. It is not part of the ...</description><pubDate>Tue, 15 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S754-2020/Published?DocDate=20200907170000&amp;ProvIds=av-</link><title>Income Tax (Zebra Technologies Asia Pacific Pte. Ltd. — Section 13(12) Exemption) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Mon, 07 Sep 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S754-2020/Published?DocDate=20200907170000&amp;ProvIds=pr1-</link><title>Income Tax (Zebra Technologies Asia Pacific Pte. Ltd. — Section 13(12) Exemption) Order 2020 - 1 Citation</title><description>Citation This Order is the Income Tax (Zebra Technologies Asia Pacific Pte. Ltd. — Section 13(12) Exemption) Order 2020 .</description><pubDate>Mon, 07 Sep 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S754-2020/Published?DocDate=20200907170000&amp;ProvIds=pr2-</link><title>Income Tax (Zebra Technologies Asia Pacific Pte. Ltd. — Section 13(12) Exemption) Order 2020 - 2 Exemption</title><description>Exemption The dividend income of US$13,700,000 received in Singapore by Zebra Technologies Asia Pacific Pte. Ltd. (a company incorporated in Singapore) from Zebra Technologies Asia...</description><pubDate>Mon, 07 Sep 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S754-2020/Published?DocDate=20200907170000&amp;ProvIds=</link><title>Income Tax (Zebra Technologies Asia Pacific Pte. Ltd. — Section 13(12) Exemption) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Zebra Technologies Asia Pacific Pte. Ltd. — Section 13(12) Exemption) Order 2020. It is not par...</description><pubDate>Mon, 07 Sep 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S754-2020?ValidDate=20200907&amp;ProvIds=av-</link><title>Income Tax (Zebra Technologies Asia Pacific Pte. Ltd. — Section 13(12) Exemption) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Mon, 07 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S754-2020?ValidDate=20200907&amp;ProvIds=pr1-</link><title>Income Tax (Zebra Technologies Asia Pacific Pte. Ltd. — Section 13(12) Exemption) Order 2020 - 1 Citation</title><description>Citation This Order is the Income Tax (Zebra Technologies Asia Pacific Pte. Ltd. — Section 13(12) Exemption) Order 2020 .</description><pubDate>Mon, 07 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S754-2020?ValidDate=20200907&amp;ProvIds=pr2-</link><title>Income Tax (Zebra Technologies Asia Pacific Pte. Ltd. — Section 13(12) Exemption) Order 2020 - 2 Exemption</title><description>Exemption The dividend income of US$13,700,000 received in Singapore by Zebra Technologies Asia Pacific Pte. Ltd. (a company incorporated in Singapore) from Zebra Technologies Asia...</description><pubDate>Mon, 07 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S754-2020?ValidDate=20200907&amp;ProvIds=</link><title>Income Tax (Zebra Technologies Asia Pacific Pte. Ltd. — Section 13(12) Exemption) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Zebra Technologies Asia Pacific Pte. Ltd. — Section 13(12) Exemption) Order 2020. It is not par...</description><pubDate>Mon, 07 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S715-2020?ValidDate=20200901&amp;ProvIds=av-</link><title>Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Tue, 01 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S715-2020?ValidDate=20200901&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Or...</description><pubDate>Tue, 01 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S715-2020?ValidDate=20200901&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Czech Republic as specified in the Schedule to the Inc...</description><pubDate>Tue, 01 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S715-2020?ValidDate=20200901&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Tue, 01 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S715-2020?ValidDate=20200901&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whic...</description><pubDate>Tue, 01 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S715-2020?ValidDate=20200901&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Schedule</title><description>Paragraph 3 Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Government of the Republic of Singapore and th...</description><pubDate>Tue, 01 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S715-2020?ValidDate=20200901&amp;ProvIds=</link><title>Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) (Modifications to Implemen...</description><pubDate>Tue, 01 Sep 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S715-2020/Published?DocDate=20200828170000&amp;ProvIds=av-</link><title>Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Fri, 28 Aug 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S715-2020/Published?DocDate=20200828170000&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Or...</description><pubDate>Fri, 28 Aug 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S715-2020/Published?DocDate=20200828170000&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Czech Republic as specified in the Schedule to the Inc...</description><pubDate>Fri, 28 Aug 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S715-2020/Published?DocDate=20200828170000&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Fri, 28 Aug 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S715-2020/Published?DocDate=20200828170000&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whic...</description><pubDate>Fri, 28 Aug 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S715-2020/Published?DocDate=20200828170000&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Schedule</title><description>Paragraph 3 Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Government of the Republic of Singapore and th...</description><pubDate>Fri, 28 Aug 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S715-2020/Published?DocDate=20200828170000&amp;ProvIds=</link><title>Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) (Modifications to Implemen...</description><pubDate>Fri, 28 Aug 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S718-2020/Published?DocDate=20200828170000&amp;ProvIds=av-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 105K(1) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Fri, 28 Aug 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S718-2020/Published?DocDate=20200828170000&amp;ProvIds=pr1-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Order 2020 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (International Tax Compliance Agreements) (United States of America) Order 2020 and comes into operation on .</description><pubDate>Fri, 28 Aug 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S718-2020/Published?DocDate=20200828170000&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Order 2020 - 2 Declaration as international tax compliance agreement</title><description>Declaration as international tax compliance agreement The agreement reached between the Government of the Republic of Singapore and the Government of the United States of America t...</description><pubDate>Fri, 28 Aug 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S718-2020/Published?DocDate=20200828170000&amp;ProvIds=</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (United States of America) Order 2020. It is not part ...</description><pubDate>Fri, 28 Aug 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=av-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 105P of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=P11-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Part 1 PRELIMINARY</title><description>Part 1 PRELIMINARY</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr1-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 and come into operation on .</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 2 Implementation of Agreement</title><description>Implementation of Agreement These Regulations have effect for and in connection with the implementation of obligations arising under the agreement reached between the Government of...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr3-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 3 General definitions</title><description>General definitions In these Regulations — qualifying collective investment scheme means a collective investment scheme constituted in Singapore — that is authorised under section ...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr4-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 4 Meanings of "financial institution" and "reporting Singaporean financial institution"</title><description>Meanings of financial institution and reporting Singaporean financial institution In these Regulations, financial institution means — a custodial institution; a depository institut...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr5-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 5 Meaning of "custodial institution"</title><description>Meaning of custodial institution In these Regulations, custodial institution means — the holder of a capital markets services licence under the Securities and Futures Act for carry...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr6-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 6 Meaning of "depository institution"</title><description>Meaning of depository institution In these Regulations, depository institution means — a bank licensed under the Banking Act (Cap. 19); a finance company licensed under the Finance...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr7-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 7 Meaning of "investment entity"</title><description>Meaning of investment entity In these Regulations, investment entity means — the holder of a capital markets services licence under the Securities and Futures Act to carry out one ...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr8-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 8 Meaning of "specified insurance company"</title><description>Meaning of specified insurance company In these Regulations, specified insurance company means a licensed insurer under the Insurance Act (Cap. 142) that issues, or is obligated to...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=P12-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Part 2 OBLIGATIONS IN RELATION TO FINANCIAL ACCOUNTS</title><description>Part 2 OBLIGATIONS IN RELATION TO FINANCIAL ACCOUNTS</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr9-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 9 Identification obligation</title><description>Identification obligation In relation to all financial accounts which a reporting Singaporean financial institution maintains, the institution must, on or after  — establish and ma...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr10-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 10 Reporting obligation</title><description>Reporting obligation A reporting Singaporean financial institution must, in respect of 2021 and every following calendar year, prepare and provide to the Comptroller, or a person a...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=P13-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Part 3 OBLIGATIONS IN RELATION TO PAYMENTS TO NON‑PARTICIPATING FINANCIAL INSTITUTION</title><description>Part 3 OBLIGATIONS IN RELATION TO PAYMENTS TO NON‑PARTICIPATING FINANCIAL INSTITUTION</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr11-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 11 Identification and disclosure obligations</title><description>Identification and disclosure obligations A reporting Singaporean financial institution that comes within the terms of sub‑paragraph (d ) of paragraph 1 of Article 4 of the Agreeme...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=P14-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Part 4 NON‑REPORTING SINGAPOREAN FINANCIAL INSTITUTIONS, EXEMPT BENEFICIAL OWNERS AND EXCLUDED ACCOUNTS</title><description>Part 4 NON‑REPORTING SINGAPOREAN FINANCIAL INSTITUTIONS, EXEMPT BENEFICIAL OWNERS AND EXCLUDED ACCOUNTS</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr12-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 12 Non‑reporting Singaporean financial institutions and exempt beneficial owners</title><description>Non‑reporting Singaporean financial institutions and exempt beneficial owners Sections I to IV of Annex II to the Agreement (which define non‑reporting Singaporean financial instit...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr13-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 13 Accounts that are not U.S. reportable accounts</title><description>Accounts that are not U.S. reportable accounts Without limiting the generality of paragraph A of Section V of Annex II to the Agreement, the following are excluded from the definit...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=Sc-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Schedule Agreement between the Government of the Republic of Singapore and the Government of the United States of America to Improve International Tax Compliance and to Implement FATCA</title><description>Regulation 2(2) Agreement between the Government of the Republic of Singapore and the Government of the United States of America to Improve International Tax Compliance and to Impl...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020. It is not...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S702-2020/Published?DocDate=20200819170000&amp;ProvIds=av-</link><title>Income Tax (Precious Forests Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act , the Minister for Finance makes the following Notification:</description><pubDate>Wed, 19 Aug 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S702-2020/Published?DocDate=20200819170000&amp;ProvIds=pr1-</link><title>Income Tax (Precious Forests Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2020 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Precious Forests Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2020 and is deemed to have come into operati...</description><pubDate>Wed, 19 Aug 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S702-2020/Published?DocDate=20200819170000&amp;ProvIds=pr2-</link><title>Income Tax (Precious Forests Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2020 - 2 Exemption</title><description>Exemption The interest payable — by the borrowers mentioned in the first column of the following table; to the respective lenders mentioned in the second column of the table; in re...</description><pubDate>Wed, 19 Aug 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S702-2020/Published?DocDate=20200819170000&amp;ProvIds=xv-</link><title>Income Tax (Precious Forests Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Precious Forests Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2020. It is not part o...</description><pubDate>Wed, 19 Aug 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S673-2020/Published?DocDate=20200805170000&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Wed, 05 Aug 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S673-2020/Published?DocDate=20200805170000&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020 and is deemed to have come into operation on .</description><pubDate>Wed, 05 Aug 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S673-2020/Published?DocDate=20200805170000&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020 - 2 Definitions</title><description>Definitions In this Order — approved aircraft leasing company or AALC means an aircraft leasing company as defined in section 43Y of the Act and approved under that section, and in...</description><pubDate>Wed, 05 Aug 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S673-2020/Published?DocDate=20200805170000&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020 - 3 Approval</title><description>Approval The Minister or a person appointed by the Minister may approve a company of an AALC for the purposes of this Order. The Minister or appointed person may only approve a com...</description><pubDate>Wed, 05 Aug 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S673-2020/Published?DocDate=20200805170000&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020 - 4 Concessionary tax rate for income relating to leasing aircraft and prescribed activities</title><description>Concessionary tax rate for income relating to leasing aircraft and prescribed activities Tax at the rate specified for any income of an AALC under section 43Y(1) of the Act is levi...</description><pubDate>Wed, 05 Aug 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S673-2020/Published?DocDate=20200805170000&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020 - 5 Revocation</title><description>Revocation The Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2008 (G.N. No. S 567/2008) is revoked.</description><pubDate>Wed, 05 Aug 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S673-2020/Published?DocDate=20200805170000&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020. It is not part o...</description><pubDate>Wed, 05 Aug 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S562-2020/Published?DocDate=20200720170000&amp;ProvIds=av-</link><title>Income Tax (TSCL Holdings Pte. Ltd. — Section 13(4) Exemption) Notification 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act , the Minister for Finance makes the following Notification:</description><pubDate>Mon, 20 Jul 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S562-2020/Published?DocDate=20200720170000&amp;ProvIds=pr1-</link><title>Income Tax (TSCL Holdings Pte. Ltd. — Section 13(4) Exemption) Notification 2020 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (TSCL Holdings Pte. Ltd. — Section 13(4) Exemption) Notification 2020 and is deemed to have come into operation on .</description><pubDate>Mon, 20 Jul 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S562-2020/Published?DocDate=20200720170000&amp;ProvIds=pr2-</link><title>Income Tax (TSCL Holdings Pte. Ltd. — Section 13(4) Exemption) Notification 2020 - 2 Exemption</title><description>Exemption The interest payable by TSCL Holdings Pte. Ltd. — to the respective non-resident persons mentioned in the first column of the following table; in respect of the respectiv...</description><pubDate>Mon, 20 Jul 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S562-2020/Published?DocDate=20200720170000&amp;ProvIds=</link><title>Income Tax (TSCL Holdings Pte. Ltd. — Section 13(4) Exemption) Notification 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (TSCL Holdings Pte. Ltd. — Section 13(4) Exemption) Notification 2020. It is not part of the not...</description><pubDate>Mon, 20 Jul 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20200716&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20200716&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20200716&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20200716&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20200716&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20200716&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=Sc2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Second Schedule Repealed</title><description>Deleted by S 556/2020 wef 16/07/2020</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20200716&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20200716&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax is payable at the rate of 5% on the income derived by a financial sector incentive (credit facilities ...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20200716&amp;ProvIds=Sc3-XX-Sc3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Third Schedule Repealed</title><description>Deleted by S 557/2020</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20200716&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017. It is not...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20200707&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - 2 Declaration as international tax compliance agreement</title><description>Declaration as international tax compliance agreement The Multilateral Competent Authority Agreement on the Exchange of Country‑By‑Country Reports is declared as an international t...</description><pubDate>Tue, 07 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20200707&amp;ProvIds=Sc6-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Sixth Schedule Countries</title><description>Paragraph 2(f ) Countries Andorra Anguilla Bahamas British Virgin Islands Hong Kong Special Administrative Region of the People’s Republic of China Monaco Peru San Marino Saudi Ara...</description><pubDate>Tue, 07 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S72-2018?ValidDate=20200707&amp;ProvIds=</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Ex...</description><pubDate>Tue, 07 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S501-2020/Published?DocDate=20200629170000&amp;ProvIds=av-</link><title>Income Tax (Singapore — San Marino) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Mon, 29 Jun 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S501-2020/Published?DocDate=20200629170000&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — San Marino) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — San Marino) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order ...</description><pubDate>Mon, 29 Jun 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S501-2020/Published?DocDate=20200629170000&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — San Marino) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Republic of San Marino as specified in the Schedule to...</description><pubDate>Mon, 29 Jun 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S501-2020/Published?DocDate=20200629170000&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — San Marino) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Mon, 29 Jun 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S501-2020/Published?DocDate=20200629170000&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — San Marino) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whic...</description><pubDate>Mon, 29 Jun 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S501-2020/Published?DocDate=20200629170000&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — San Marino) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Schedule</title><description>Paragraph 3 Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Government of the Republic of Singapore and th...</description><pubDate>Mon, 29 Jun 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S501-2020/Published?DocDate=20200629170000&amp;ProvIds=</link><title>Income Tax (Singapore — San Marino) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — San Marino) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mu...</description><pubDate>Mon, 29 Jun 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S488-2020/Published?DocDate=20200625170000&amp;ProvIds=av-</link><title>Income Tax (Trafigura Group Pte Ltd — Section 13(4) Exemption) (No. 2) Notification 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act , the Minister for Finance makes the following Notification:</description><pubDate>Thu, 25 Jun 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S488-2020/Published?DocDate=20200625170000&amp;ProvIds=pr1-</link><title>Income Tax (Trafigura Group Pte Ltd — Section 13(4) Exemption) (No. 2) Notification 2020 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Trafigura Group Pte Ltd — Section 13(4) Exemption) (No. 2) Notification 2020 and is deemed to have come into operatio...</description><pubDate>Thu, 25 Jun 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S488-2020/Published?DocDate=20200625170000&amp;ProvIds=pr2-</link><title>Income Tax (Trafigura Group Pte Ltd — Section 13(4) Exemption) (No. 2) Notification 2020 - 2 Exemption</title><description>Exemption Subject to sub‑paragraph (3), the interest, commission, fee and other payments payable by Trafigura Group Pte Ltd to any person who is not resident in Singapore — in conn...</description><pubDate>Thu, 25 Jun 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S488-2020/Published?DocDate=20200625170000&amp;ProvIds=</link><title>Income Tax (Trafigura Group Pte Ltd — Section 13(4) Exemption) (No. 2) Notification 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Trafigura Group Pte Ltd — Section 13(4) Exemption) (No. 2) Notification 2020. It is not part of...</description><pubDate>Thu, 25 Jun 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S487-2020/Published?DocDate=20200625170000&amp;ProvIds=av-</link><title>Income Tax (Trafigura Group Pte Ltd — Section 13(4) Exemption) Notification 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act , the Minister for Finance makes the following Notification:</description><pubDate>Thu, 25 Jun 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S487-2020/Published?DocDate=20200625170000&amp;ProvIds=pr1-</link><title>Income Tax (Trafigura Group Pte Ltd — Section 13(4) Exemption) Notification 2020 - 1 Citation and commencement</title><description>Citation and commencement This Notification is the Income Tax (Trafigura Group Pte Ltd — Section 13(4) Exemption) Notification 2020 and is deemed to have come into operation on .</description><pubDate>Thu, 25 Jun 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S487-2020/Published?DocDate=20200625170000&amp;ProvIds=pr2-</link><title>Income Tax (Trafigura Group Pte Ltd — Section 13(4) Exemption) Notification 2020 - 2 Definition</title><description>Definition In this Notification, applicable securities means the Perpetual Resettable Step‑up Subordinated Securities having an issue size of US$500 million issued by Trafigura Beh...</description><pubDate>Thu, 25 Jun 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S487-2020/Published?DocDate=20200625170000&amp;ProvIds=pr3-</link><title>Income Tax (Trafigura Group Pte Ltd — Section 13(4) Exemption) Notification 2020 - 3 Exemption</title><description>Exemption Subject to sub-paragraph (2), the interest, commission, fee and other payments payable by Trafigura Group Pte Ltd to any person who is not resident in Singapore on or aft...</description><pubDate>Thu, 25 Jun 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S487-2020/Published?DocDate=20200625170000&amp;ProvIds=</link><title>Income Tax (Trafigura Group Pte Ltd — Section 13(4) Exemption) Notification 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Trafigura Group Pte Ltd — Section 13(4) Exemption) Notification 2020. It is not part of the not...</description><pubDate>Thu, 25 Jun 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S448-2020/Published?DocDate=20200609&amp;ProvIds=av-</link><title>Income Tax (Ascott Residence Trust — Section 13(12) Exemption) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S448-2020/Published?DocDate=20200609&amp;ProvIds=pr1-</link><title>Income Tax (Ascott Residence Trust — Section 13(12) Exemption) Order 2020 - 1 Citation</title><description>Citation This Order is the Income Tax (Ascott Residence Trust — Section 13(12) Exemption) Order 2020 .</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S448-2020/Published?DocDate=20200609&amp;ProvIds=pr2-</link><title>Income Tax (Ascott Residence Trust — Section 13(12) Exemption) Order 2020 - 2 Exemption</title><description>Exemption Interest income received in Singapore by Ascendas Hospitality Japan 2 Pte Ltd (a company incorporated in Singapore) from the branch in Japan of Ascendas Hospitality Japan...</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S448-2020/Published?DocDate=20200609&amp;ProvIds=xv-</link><title>Income Tax (Ascott Residence Trust — Section 13(12) Exemption) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Ascott Residence Trust —Section 13(12) Exemption) Order 2020. It is not part of the order. G.N....</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S448-2020?ValidDate=20200609&amp;ProvIds=av-</link><title>Income Tax (Ascott Residence Trust — Section 13(12) Exemption) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S448-2020?ValidDate=20200609&amp;ProvIds=pr1-</link><title>Income Tax (Ascott Residence Trust — Section 13(12) Exemption) Order 2020 - 1 Citation</title><description>Citation This Order is the Income Tax (Ascott Residence Trust — Section 13(12) Exemption) Order 2020 .</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S448-2020?ValidDate=20200609&amp;ProvIds=pr2-</link><title>Income Tax (Ascott Residence Trust — Section 13(12) Exemption) Order 2020 - 2 Exemption</title><description>Exemption Interest income received in Singapore by Ascendas Hospitality Japan 2 Pte Ltd (a company incorporated in Singapore) from the branch in Japan of Ascendas Hospitality Japan...</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S448-2020?ValidDate=20200609&amp;ProvIds=xv-</link><title>Income Tax (Ascott Residence Trust — Section 13(12) Exemption) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Ascott Residence Trust —Section 13(12) Exemption) Order 2020. It is not part of the order. G.N....</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S449-2020/Published?DocDate=20200609&amp;ProvIds=av-</link><title>Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S449-2020/Published?DocDate=20200609&amp;ProvIds=pr1-</link><title>Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020 - 1 Citation</title><description>Citation This Order is the Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020 .</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S449-2020/Published?DocDate=20200609&amp;ProvIds=pr2-</link><title>Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020 - 2 Exemption</title><description>Exemption Dividend income received in Singapore by Graminvest Pte Ltd (a company incorporated in Singapore) from Overseas Trade Industrial Limited (a company incorporated in Hong K...</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S449-2020/Published?DocDate=20200609&amp;ProvIds=xv-</link><title>Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax(Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020. It is not part of the order. G.N. No....</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S449-2020?ValidDate=20200609&amp;ProvIds=av-</link><title>Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S449-2020?ValidDate=20200609&amp;ProvIds=pr1-</link><title>Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020 - 1 Citation</title><description>Citation This Order is the Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020 .</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S449-2020?ValidDate=20200609&amp;ProvIds=pr2-</link><title>Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020 - 2 Exemption</title><description>Exemption Dividend income received in Singapore by Graminvest Pte Ltd (a company incorporated in Singapore) from Overseas Trade Industrial Limited (a company incorporated in Hong K...</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S449-2020?ValidDate=20200609&amp;ProvIds=xv-</link><title>Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax(Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020. It is not part of the order. G.N. No....</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S450-2020/Published?DocDate=20200609&amp;ProvIds=av-</link><title>Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S450-2020/Published?DocDate=20200609&amp;ProvIds=pr1-</link><title>Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020 - 1 Citation</title><description>Citation This Order is the Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020 .</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S450-2020/Published?DocDate=20200609&amp;ProvIds=pr2-</link><title>Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020 - 2 Exemption</title><description>Exemption Dividend income received in Singapore by Marubeni ASEAN Pte Ltd (a company incorporated in Singapore) from MAPL Holdings B.V. (a company incorporated in the Netherlands) ...</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S450-2020/Published?DocDate=20200609&amp;ProvIds=xv-</link><title>Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020. It is not part of the order. G.N...</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S450-2020?ValidDate=20200609&amp;ProvIds=av-</link><title>Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S450-2020?ValidDate=20200609&amp;ProvIds=pr1-</link><title>Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020 - 1 Citation</title><description>Citation This Order is the Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020 .</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S450-2020?ValidDate=20200609&amp;ProvIds=pr2-</link><title>Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020 - 2 Exemption</title><description>Exemption Dividend income received in Singapore by Marubeni ASEAN Pte Ltd (a company incorporated in Singapore) from MAPL Holdings B.V. (a company incorporated in the Netherlands) ...</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S450-2020?ValidDate=20200609&amp;ProvIds=xv-</link><title>Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020. It is not part of the order. G.N...</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S451-2020/Published?DocDate=20200609&amp;ProvIds=av-</link><title>Income Tax (Frasers Logistics &amp; Industrial Trust — Section 13(12) Exemption) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S451-2020/Published?DocDate=20200609&amp;ProvIds=pr1-</link><title>Income Tax (Frasers Logistics &amp; Industrial Trust — Section 13(12) Exemption) Order 2020 - 1 Citation</title><description>Citation This Order is the Income Tax (Frasers Logistics &amp; Industrial Trust — Section 13(12) Exemption) Order 2020 .</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S451-2020/Published?DocDate=20200609&amp;ProvIds=pr2-</link><title>Income Tax (Frasers Logistics &amp; Industrial Trust — Section 13(12) Exemption) Order 2020 - 2 Exemption</title><description>Exemption Interest income received in Singapore by FLT Europe Treasury Pte Ltd (a company incorporated in Singapore) from FPE Logistics B.V. (a company incorporated in the Netherla...</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S451-2020/Published?DocDate=20200609&amp;ProvIds=xv-</link><title>Income Tax (Frasers Logistics &amp; Industrial Trust — Section 13(12) Exemption) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Frasers Logistics &amp; Industrial Trust — Section 13(12) Exemption) Order 2020. It is not part of ...</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S451-2020?ValidDate=20200609&amp;ProvIds=av-</link><title>Income Tax (Frasers Logistics &amp; Industrial Trust — Section 13(12) Exemption) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S451-2020?ValidDate=20200609&amp;ProvIds=pr1-</link><title>Income Tax (Frasers Logistics &amp; Industrial Trust — Section 13(12) Exemption) Order 2020 - 1 Citation</title><description>Citation This Order is the Income Tax (Frasers Logistics &amp; Industrial Trust — Section 13(12) Exemption) Order 2020 .</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S451-2020?ValidDate=20200609&amp;ProvIds=pr2-</link><title>Income Tax (Frasers Logistics &amp; Industrial Trust — Section 13(12) Exemption) Order 2020 - 2 Exemption</title><description>Exemption Interest income received in Singapore by FLT Europe Treasury Pte Ltd (a company incorporated in Singapore) from FPE Logistics B.V. (a company incorporated in the Netherla...</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S451-2020?ValidDate=20200609&amp;ProvIds=xv-</link><title>Income Tax (Frasers Logistics &amp; Industrial Trust — Section 13(12) Exemption) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Frasers Logistics &amp; Industrial Trust — Section 13(12) Exemption) Order 2020. It is not part of ...</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S452-2020/Published?DocDate=20200609&amp;ProvIds=av-</link><title>Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S452-2020/Published?DocDate=20200609&amp;ProvIds=pr1-</link><title>Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020 - 1 Citation</title><description>Citation This Order is the Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020 .</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S452-2020/Published?DocDate=20200609&amp;ProvIds=pr2-</link><title>Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020 - 2 Exemption</title><description>Exemption Distribution income received in Singapore by Lendlease Global Commercial (IT) Pte Ltd (a company incorporated in Singapore) from Lendlease Global Commercial Italy Fund (a...</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S452-2020/Published?DocDate=20200609&amp;ProvIds=xv-</link><title>Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020. It is not part of the ...</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S452-2020?ValidDate=20200609&amp;ProvIds=av-</link><title>Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S452-2020?ValidDate=20200609&amp;ProvIds=pr1-</link><title>Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020 - 1 Citation</title><description>Citation This Order is the Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020 .</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S452-2020?ValidDate=20200609&amp;ProvIds=pr2-</link><title>Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020 - 2 Exemption</title><description>Exemption Distribution income received in Singapore by Lendlease Global Commercial (IT) Pte Ltd (a company incorporated in Singapore) from Lendlease Global Commercial Italy Fund (a...</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S452-2020?ValidDate=20200609&amp;ProvIds=xv-</link><title>Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020. It is not part of the ...</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S453-2020/Published?DocDate=20200609&amp;ProvIds=av-</link><title>Income Tax (Parkway Life Real Estate Investment Trust — Section 13(12) Exemption) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S453-2020/Published?DocDate=20200609&amp;ProvIds=pr1-</link><title>Income Tax (Parkway Life Real Estate Investment Trust — Section 13(12) Exemption) Order 2020 - 1 Citation</title><description>Citation This Order is the Income Tax (Parkway Life Real Estate Investment Trust — Section 13(12) Exemption) Order 2020 .</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S453-2020/Published?DocDate=20200609&amp;ProvIds=pr2-</link><title>Income Tax (Parkway Life Real Estate Investment Trust — Section 13(12) Exemption) Order 2020 - 2 Exemption</title><description>Exemption The specified income received by Parkway Life Japan4 Pte Ltd (a company incorporated in Singapore) on or after is exempt from tax. The exemption in sub‑paragraph (1) is s...</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S453-2020/Published?DocDate=20200609&amp;ProvIds=xv-</link><title>Income Tax (Parkway Life Real Estate Investment Trust — Section 13(12) Exemption) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Parkway Life Real Estate Investment Trust — Section 13(12) Exemption) Order 2020. It is not par...</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S453-2020?ValidDate=20200609&amp;ProvIds=av-</link><title>Income Tax (Parkway Life Real Estate Investment Trust — Section 13(12) Exemption) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S453-2020?ValidDate=20200609&amp;ProvIds=pr1-</link><title>Income Tax (Parkway Life Real Estate Investment Trust — Section 13(12) Exemption) Order 2020 - 1 Citation</title><description>Citation This Order is the Income Tax (Parkway Life Real Estate Investment Trust — Section 13(12) Exemption) Order 2020 .</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S453-2020?ValidDate=20200609&amp;ProvIds=pr2-</link><title>Income Tax (Parkway Life Real Estate Investment Trust — Section 13(12) Exemption) Order 2020 - 2 Exemption</title><description>Exemption The specified income received by Parkway Life Japan4 Pte Ltd (a company incorporated in Singapore) on or after is exempt from tax. The exemption in sub‑paragraph (1) is s...</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S453-2020?ValidDate=20200609&amp;ProvIds=xv-</link><title>Income Tax (Parkway Life Real Estate Investment Trust — Section 13(12) Exemption) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Parkway Life Real Estate Investment Trust — Section 13(12) Exemption) Order 2020. It is not par...</description><pubDate>Tue, 09 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S400-2020?ValidDate=20200601&amp;ProvIds=av-</link><title>Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Mon, 01 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S400-2020?ValidDate=20200601&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 20...</description><pubDate>Mon, 01 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S400-2020?ValidDate=20200601&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Republic of Singapore and the Portuguese Republic as specified in the Schedule to the Income Tax (Singapore — Portugal) ...</description><pubDate>Mon, 01 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S400-2020?ValidDate=20200601&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Mon, 01 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S400-2020?ValidDate=20200601&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 4 Entry into effect</title><description>Entry into effect Paragraph 4 of the Schedule has effect with respect to any tax paid, deemed paid or liable to be paid, before, on or after . All other paragraphs of the Schedule ...</description><pubDate>Mon, 01 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S400-2020?ValidDate=20200601&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Schedule</title><description>Paragraphs 3 and 4 Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Republic of Singapore and the Portugues...</description><pubDate>Mon, 01 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S400-2020?ValidDate=20200601&amp;ProvIds=</link><title>Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mult...</description><pubDate>Mon, 01 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S399-2020/Published?DocDate=20200528170000&amp;ProvIds=av-</link><title>Income Tax (Singapore — Russia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Thu, 28 May 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S399-2020/Published?DocDate=20200528170000&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Russia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Russia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020...</description><pubDate>Thu, 28 May 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S399-2020/Published?DocDate=20200528170000&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Russia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Russian Federation as specified in the Schedule to the...</description><pubDate>Thu, 28 May 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S399-2020/Published?DocDate=20200528170000&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Russia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Thu, 28 May 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S399-2020/Published?DocDate=20200528170000&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Russia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 4 Entry into effect</title><description>Entry into effect The amendments mentioned in paragraph 3 have effect — with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whic...</description><pubDate>Thu, 28 May 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S399-2020/Published?DocDate=20200528170000&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Russia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Schedule</title><description>Paragraph 3 Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Government of the Republic of Singapore and th...</description><pubDate>Thu, 28 May 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S399-2020/Published?DocDate=20200528170000&amp;ProvIds=</link><title>Income Tax (Singapore — Russia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Russia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multil...</description><pubDate>Thu, 28 May 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S400-2020/Published?DocDate=20200528170000&amp;ProvIds=av-</link><title>Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 49(7) of the Income Tax Act , the Minister for Finance makes the following Order:</description><pubDate>Thu, 28 May 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S400-2020/Published?DocDate=20200528170000&amp;ProvIds=pr1-</link><title>Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 20...</description><pubDate>Thu, 28 May 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S400-2020/Published?DocDate=20200528170000&amp;ProvIds=pr2-</link><title>Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 2 Purpose</title><description>Purpose This Order amends the arrangements made between the Republic of Singapore and the Portuguese Republic as specified in the Schedule to the Income Tax (Singapore — Portugal) ...</description><pubDate>Thu, 28 May 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S400-2020/Published?DocDate=20200528170000&amp;ProvIds=pr3-</link><title>Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 3 Amendment of Agreement</title><description>Amendment of Agreement The provisions of the Agreement are amended in the manner set out in the Schedule.</description><pubDate>Thu, 28 May 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S400-2020/Published?DocDate=20200528170000&amp;ProvIds=pr4-</link><title>Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - 4 Entry into effect</title><description>Entry into effect Paragraph 4 of the Schedule has effect with respect to any tax paid, deemed paid or liable to be paid, before, on or after . All other paragraphs of the Schedule ...</description><pubDate>Thu, 28 May 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S400-2020/Published?DocDate=20200528170000&amp;ProvIds=Sc-</link><title>Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Schedule</title><description>Paragraphs 3 and 4 Deletion and replacement of Preamble The Preamble of the Agreement is deleted and replaced by the following Preamble: The Republic of Singapore and the Portugues...</description><pubDate>Thu, 28 May 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S400-2020/Published?DocDate=20200528170000&amp;ProvIds=</link><title>Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) (Modifications to Implement Mult...</description><pubDate>Thu, 28 May 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20200527&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - 2 Declaration as international tax compliance agreement</title><description>Declaration as international tax compliance agreement The Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information is declared as an intern...</description><pubDate>Wed, 27 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20200527&amp;ProvIds=Sc18-</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Eighteenth  Schedule Country</title><description>Paragraph 2(r ) Country Japan S 395/2020</description><pubDate>Wed, 27 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S29-2018?ValidDate=20200527&amp;ProvIds=</link><title>Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automa...</description><pubDate>Wed, 27 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20200522&amp;ProvIds=pr2-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — date of initial application means the first day of a basis period in which a qualifying person prepares or...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20200522&amp;ProvIds=pr4-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 4 Transition from other tax treatment to tax treatment under section 34AA of Act</title><description>Transition from other tax treatment to tax treatment under section 34AA of Act This regulation applies to a qualifying person that is not a qualifying person under section 34A of t...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20200522&amp;ProvIds=pr5-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 5 Prescribed amount of gain or loss on disposal of equity instrument on revenue account measured at fair value through other comprehensive income</title><description>Prescribed amount of gain or loss on disposal of equity instrument on revenue account measured at fair value through other comprehensive income For the purpose of section 34AA(3)(i...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20200522&amp;ProvIds=pr6-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 6 Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had not been disposed of</title><description>Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20200522&amp;ProvIds=pr7-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 7 Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had not been disposed of</title><description>Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20200522&amp;ProvIds=pr8-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 8 Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had been disposed of</title><description>Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item></channel></rss>