Subsidiary Legislation

Income Tax Act
Status:
Not current version (effective from 16 Dec 2008 to 31 Dec 2008)
Short Title     |   Number
Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2017
Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2017
Income Tax (Tax Incentives for Partnerships) Regulations 2012
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 9) Notification 2010
Income Tax (Concessionary Rate of Tax for Container Investment Manager) Regulations 2010
Income Tax (Concessionary Rate of Tax for Shipping Investment Manager) Regulations 2010
Income Tax (Exemption of Income of Approved Companies Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010
Income Tax (Exemption of Income of Trustee of Trust Fund Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010
Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010
Income Tax (Grant-Making Philanthropic Organisations) Regulations 2009
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2009
Income Tax (Prescribed Islamic Financing Arrangements) Regulations 2009
Income Tax (Concessionary Rate of Tax for Members of Singapore Commodity Exchange Ltd) Regulations 2009
Income Tax (Exemption of Relevant Income of Eligible Family-owned Investment Holding Company) Regulations 2009
Income Tax (Concessionary Rate of Tax for Income Derived from Managing Qualifying Registered Business Trust or Company) Regulations 2009
Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2009
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 6) Notification 2008
Income Tax (Singapore — Uzbekistan) (Avoidance of Double Taxation Agreement) Order 2008
Income Tax (Singapore — Belgium) (Avoidance of Double Taxation Agreement) Order 2008
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 5) Notification 2008
Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2008
Income Tax (Concessionary Rate of Tax for Aircraft Leasing Company) (Prescribed Activities) Regulations 2008
Income Tax (Concessionary Rate of Tax for Aircraft Investment Manager) (Prescribed Activities) Regulations 2008
Income Tax (Approved Banks for section 13(1)(ta)) Order 2008
Income Tax (Approved Banks) (No. 8) Order 2008
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 4) Notification 2008
Income Tax (Approved Banks) (No. 7) Order 2008
Income Tax (Approved Banks) (No. 6) Order 2008
Income Tax (Approved Banks) (No. 5) Order 2008
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2008
Income Tax (Approved Banks) (No. 4) Order 2008
Income Tax (Approved Banks) (No. 3) Order 2008
Income Tax (Qualifying Project Debt Securities) Regulations 2008
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2008
Income Tax (Exemption of Foreign Income) Order 2008
Income Tax (Approved Banks) (No. 2) Order 2008
Income Tax (Deductible Borrowing Costs) Regulations 2008
Income Tax (Singapore — Malta) (Avoidance of Double Taxation Agreement) Order 2008
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2008
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2008
Income Tax (Exemption of Income of Approved Securitisation Company) Regulations 2008
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) Notification 2008
Income Tax (Approved Banks) Order 2008
Income Tax (Singapore — Estonia) (Avoidance of Double Taxation Agreement) Order 2007
Income Tax (Exemption of Income of Locally Administered Trust) Regulations 2007
Income Tax (Exemption of Income of Foreign Account of Philanthropic Purpose Trust) Regulations 2007
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2007
Income Tax (Exemption of Foreign Income) (No. 7) Order 2007
Income Tax (Exemption of Income of Approved Companies from Funds Managed by Fund Manager) Regulations 2007
Income Tax (Singapore — Qatar) (Avoidance of Double Taxation Agreement) Order 2007
Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) Order 2007
Income Tax (Approved Banks) (No. 5) Order 2007
Income Tax (Exemption of Foreign Income) (No. 6) Order 2007
Income Tax (Exemption of Foreign Income) (No. 5) Order 2007
Income Tax (Adjustment on Change of Basis of Computing Profits of Financial Instruments) Regulations 2007
Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) Order 2007
Income Tax (Exemption of Foreign Income) (No. 4) Order 2007
Income Tax (Exemption of Foreign Income) (No. 3) Order 2007
Income Tax (Exemption of Foreign Income) (No. 2) Order 2007
Income Tax (Exemption of Foreign Income) Order 2007
Income Tax (Approved Banks) (No. 4) Order 2007
Income Tax (Approved Banks) (No. 3) Order 2007
Income Tax (Approved Banks) (No. 2) Order 2007
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2007
Income Tax (Concessionary Rate of Tax for Income from Over-The-Counter Derivatives Clearing Services) Regulations 2007
Income Tax (Approved Banks) Order 2007
Income Tax (Singapore — Brunei Darussalam) (Avoidance of Double Taxation Agreement) Order 2006
Income Tax (Singapore-Germany) (Avoidance of Double Taxation Agreement) Order 2006
Income Tax (Singapore — Fiji) (Avoidance of Double Taxation Agreement) Order 2006
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 2) Order 2006
Income Tax (Approved Banks) (No. 5) Order 2006
Income Tax (Approved Banks) (No. 4) Order 2006
Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006
Income Tax (Exemption of Foreign Income) (No. 2) Order 2006
Income Tax (Singapore — New Zealand) (Avoidance of Double Taxation Agreement) Order 2006
Income Tax (Approved Banks) (No. 3) Order 2006
Income Tax (Exemption of Foreign Income) Order 2006
Income Tax (Exemption of Foreign Income — REITs and Other Special Cases) Order 2006
Income Tax (Approved Banks) (No. 2) Order 2006
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2006
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2006
Income Tax (Singapore — Slovak Republic) (Avoidance of Double Taxation Agreement) Order 2006
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2006
Income Tax (Concessionary Rate of Tax for Income Derived from Securities Lending or Repurchase Arrangements) Regulations 2006
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2006
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2006
Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) Order 2006
Income Tax (Approved Banks) Order 2006
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 2) Notification 2006
Income Tax (Singapore-Malaysia) (Avoidance of Double Taxation Agreement) Order 2006
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) Notification 2006
Income Tax (Approved Banks) (No. 7) Order 2005
Income Tax (Singapore — Israel) (Avoidance of Double Taxation Agreement) Order 2005
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (No. 8) Notification 2005
Income Tax (Exemption of Foreign Income) (No. 12) Order 2005
Income Tax (Exemption of Foreign Income) (No. 11) Order 2005
Income Tax (Exemption of Foreign Income) (No. 10) Order 2005
Income Tax (Exemption of Foreign Income) (No. 9) Order 2005
Income Tax (Exemption of Foreign Income) (No. 8) Order 2005
Income Tax (Exemption of Foreign Income) (No. 7) Order 2005
Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005
Income Tax (Approved Banks) (No. 6) Order 2005
Income Tax (Concessionary Rate of Tax for Approved Commodity Derivatives Trading Companies) Regulations 2005
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2005
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 7) Notification 2005
Income Tax (Singapore — India) (Avoidance of Double Taxation Agreement) Order 2005
Income Tax (Exemption of Foreign Income) (No. 6) Order 2005
Income Tax (Exemption of Foreign Income) (No. 5) Order 2005
Income Tax (Exemption of Foreign Income) (No. 4) Order 2005
Income Tax (Exemption of Foreign Income) (No. 3) Order 2005
Income Tax (Approved Banks) (No. 5) Order 2005
Income Tax (Exemption of Foreign Income) (No. 2) Order 2005
Income Tax (Approved Banks) (No. 4) Order 2005
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 6) Notification 2005
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2005
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 4) Notification 2005
Income Tax (Exemption of Foreign Income) Order 2005
Income Tax (Approved Banks) (No. 3) Order 2005
Income Tax (Concessionary Rate of Tax for Provision of Processing Services to Financial Institutions) Regulations 2005
Income Tax (Approved Banks) (No. 2) Order 2005
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2005
Income Tax (Approved Banks for section 13(1)(zc) and (zd)) Order 2005
Income Tax (Exemption of Prescribed Amount of Interest Derived by Individuals from Deposits in Standard Savings, Current or Fixed Deposit Accounts) Rules 2005
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 2) Notification 2005
Income Tax (Approved Banks) Order 2005
Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) Order 2004
Income Tax (Singapore — Hong Kong Special Administrative Region of the People’s Republic of China) (Agreement for the Avoidance of Double Taxation on Income of an Enterprise Operating Ships or Aircraft in International Traffic) Order 2004
Income Tax (Functional Currency) Regulations 2004
Income Tax (Exemption of Foreign Income) Order 2004
Income Tax (Approved Banks) (No. 4) Order 2004
Income Tax (Singapore — Mongolia) (Avoidance of Double Taxation Agreement) Order 2004
Income Tax (Automation Equipment) Rules 2004
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2004
Income Tax (Approved Banks) (No. 3) Order 2004
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 4) Notification 2004
Income Tax (Prescribed Information) Rules 2004
Income Tax (Singapore — Lithuania) (Avoidance of Double Taxation Agreement) Order 2004
Income Tax (Approved Banks) (No. 2) Order 2004
Income Tax (Singapore — Belgium) (Avoidance of Double Taxation Convention) (Supplementary) Order 2004
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2004
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 2) Notification 2004
Income Tax (Approved Banks) Order 2004
Income Tax (Singapore-Egypt) (Avoidance of Double Taxation Agreement) Order 2004
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2004
Income Tax (Income from Funds Managed for Foreign Investors) Regulations 2003
Income Tax (Concessionary Rate of Tax for Income from Transactions in Approved Derivative Products) Regulations 2003
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (No. 3) Notification 2003
Income Tax (Exemption of Income of SICOM) Rules 2003
Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) (No. 2) Notification 2003
Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2003
Income Tax (Approved Banks) (No. 5) Order 2003
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2003
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2003
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2003
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 2) Order 2003
Income Tax (Approved Banks) (No. 4) Order 2003
Income Tax (Approved Banks) (No. 3) Order 2003
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2003
Income Tax (Exemption of Foreign Income) Order 2003
Income Tax (Approved Banks) (No. 2) Order 2003
Income Tax (Singapore-Kuwait) (Avoidance of Double Taxation Agreement) Order 2003
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (No. 2) Notification 2003
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) Notification 2003
Income Tax (Approved Banks) Order 2003
Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003
Income Tax (Remission of Tax for Companies) (Off-Budget) Rules 2003
Income Tax (Exemption of Income from Syndicated Offshore Facilities) Regulations 2003
Income Tax (Supplementary Retirement Scheme) Regulations 2003
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 6) Order 2002
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 5) Order 2002
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 4) Order 2002
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2002
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 2) Order 2002
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2002
Income Tax (Approved Banks) (No. 6) Order 2002
Income Tax (Exemption of Foreign Income) (No. 3) Order 2002
Income Tax (Exemption of Foreign Income) (No. 2) Order 2002
Income Tax (Exemption of Foreign Income) Order 2002
Income Tax (Approved Banks) (No. 5) Order 2002
Income Tax (Approved Banks) (No. 3) Order 2002
Income Tax (Exemption of Income of Futures Market of the Singapore Exchange) Rules 2002
Income Tax (Exemption of Foreign Income) (No. 2) Order 2001
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (No. 2) Notification 2001
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2001
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) Notification 2001
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2001
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 2) Order 2001
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2001
Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2001
Income Tax (Exemption of Foreign Income) (No. 3) Order 2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 10) Order 2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 9) Order 2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 8) Order 2000
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 7) Order 2000
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 6) Order 2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 5) Order 2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 4) Order 2000
Income Tax (Exemption of Foreign Income) (No. 2) Order 2000
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) Notification 2000
Income Tax (Exemption of Foreign Income) Order 2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 2) Order 2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2000
Income Tax (Exemption of Foreign Income) Order 1999
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 1999
Income Tax (Approved Banks) Order 1998
Income Tax (Approved Banks) (No. 7) Order 1997
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (No. 11) Notification 1996
Income Tax (Approved Banks) (No. 6) Order 1996
Income Tax (Approved Banks) (No. 3) Order 1996
Income Tax (Approved Banks) (No. 2) Order 1996
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (Consolidation) Notification
Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (Consolidation) Notification
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (Consolidation) Notification
Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (Consolidation) Notification
Income Tax (Exemption of Interest on Economic and Technological Development Loans) Notification
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (Consolidation) Notification
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (Consolidation) Notification
Income Tax (Exemption of Interest on Economic and Technological Development Loans) (Consolidation) Notification
Notifications Exemption from Tax of Interest, Royalties, Etc., on Economic and Technological Development Loans
Income Tax (Approved Pension Schemes) Notification
Notifications Exemption from Tax of Interest, Royalties, Etc., on Economic and Technological Development Loans
Income Tax (Exemption of Foreign Income) (Consolidation) Order
Income Tax (Exemption of Foreign Income) (Consolidation) Order
Income Tax (Exemption of Foreign Income) (Consolidation) Order
Income Tax (Transfer of Undertaking by Bank or Finance Company) (Consolidation) Order
Income Tax (Exemption of Foreign Income) (Consolidation) (No. 2) Order
Income Tax (Exemption of Foreign Income) (Consolidation) Order
Income Tax (Singapore — United Arab Emirates) (Avoidance of Double Taxation Agreement) Order 1996
Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) Order 1994
Income Tax (Singapore — United Arab Emirates) (Agreement on Reciprocal Exemption With Respect to Taxes on Income Arising from the Business of International Air Transport) Order 1991
Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) Order 1997
Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1978
Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) Order 1966
Income Tax (Singapore — Turkey) (Avoidance of Double Taxation Agreement) Order 2001
Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Convention) Order 1976
Income Tax (Singapore — Switzerland) (Avoidance of Double Taxation Convention) Order 1976
Income Tax (Singapore — Sweden) (Avoidance of Double Taxation Convention) (Supplementary) Order 1992
Income Tax (Singapore — Sweden) (Avoidance of Double Taxation Convention) (Supplementary) Order 1985
Income Tax (Singapore — Sweden) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1984
Income Tax (Singapore — Sweden) (Avoidance of Double Taxation Convention) (Supplementary) Order 1982
Income Tax (Singapore — Sweden) (Avoidance of Double Taxation Convention) (Supplementary) Order 1976
Income Tax (Singapore — Sweden) (Avoidance of Double Taxation Convention) Order 1969
Income Tax (Singapore — Sri Lanka) (Avoidance of Double Taxation Convention) Order 1980
Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) Order 2002