Subsidiary Legislation

Income Tax Act
Status:
Not current version (effective from 01 Jul 2009 to 30 Sep 2009)
Short Title     |   Number
Deduction of Income Tax (Employments) Rules
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2011
Income Tax (Adjustment on Change of Basis of Computing Profits of Financial Instruments) Regulations 2007
Income Tax (Adjustment on Change of Basis of Computing Taxable Surplus of Life Insurers) Regulations 2009
Income Tax (Amalgamation of Companies) Regulations 2011
Income Tax (Approved Banks for section 13(1)(ta)) Order 2008
Income Tax (Approved Banks for section 13(1)(zc) and (zd)) Order 2005
Income Tax (Approved Banks) (No. 2) Order 1996
Income Tax (Approved Banks) (No. 2) Order 2003
Income Tax (Approved Banks) (No. 2) Order 2004
Income Tax (Approved Banks) (No. 2) Order 2005
Income Tax (Approved Banks) (No. 2) Order 2006
Income Tax (Approved Banks) (No. 2) Order 2007
Income Tax (Approved Banks) (No. 2) Order 2008
Income Tax (Approved Banks) (No. 2) Order 2009
Income Tax (Approved Banks) (No. 3) Order 1996
Income Tax (Approved Banks) (No. 3) Order 2002
Income Tax (Approved Banks) (No. 3) Order 2003
Income Tax (Approved Banks) (No. 3) Order 2004
Income Tax (Approved Banks) (No. 3) Order 2005
Income Tax (Approved Banks) (No. 3) Order 2006
Income Tax (Approved Banks) (No. 3) Order 2007
Income Tax (Approved Banks) (No. 3) Order 2008
Income Tax (Approved Banks) (No. 3) Order 2009
Income Tax (Approved Banks) (No. 4) Order 2003
Income Tax (Approved Banks) (No. 4) Order 2004
Income Tax (Approved Banks) (No. 4) Order 2005
Income Tax (Approved Banks) (No. 4) Order 2006
Income Tax (Approved Banks) (No. 4) Order 2007
Income Tax (Approved Banks) (No. 4) Order 2008
Income Tax (Approved Banks) (No. 5) Order 2002
Income Tax (Approved Banks) (No. 5) Order 2003
Income Tax (Approved Banks) (No. 5) Order 2005
Income Tax (Approved Banks) (No. 5) Order 2006
Income Tax (Approved Banks) (No. 5) Order 2007
Income Tax (Approved Banks) (No. 5) Order 2008
Income Tax (Approved Banks) (No. 6) Order 1996
Income Tax (Approved Banks) (No. 6) Order 2002
Income Tax (Approved Banks) (No. 6) Order 2005
Income Tax (Approved Banks) (No. 6) Order 2008
Income Tax (Approved Banks) (No. 7) Order 1997
Income Tax (Approved Banks) (No. 7) Order 2005
Income Tax (Approved Banks) (No. 7) Order 2008
Income Tax (Approved Banks) (No. 8) Order 2008
Income Tax (Approved Banks) Order 2003
Income Tax (Approved Banks) Order 2004
Income Tax (Approved Banks) Order 2005
Income Tax (Approved Banks) Order 2006
Income Tax (Approved Banks) Order 2007
Income Tax (Approved Banks) Order 2008
Income Tax (Approved Banks) Order 2009
Income Tax (Approved Investment Companies) Regulations
Income Tax (Approved Pension Schemes) Notification
Income Tax (Approved Unit Trust) Regulations
Income Tax (Automation Equipment) Rules 2004
Income Tax (Board of Review) (Appeals Procedure) Regulations
Income Tax (Computer Gifts — Educational, Research and other Institutions) Rules
Income Tax (Concessionary Rate of Tax for Aircraft Investment Manager) (Prescribed Activities) Regulations 2008
Income Tax (Concessionary Rate of Tax for Aircraft Leasing Company) (Prescribed Activities) Regulations 2008
Income Tax (Concessionary Rate of Tax for Approved Commodity Derivatives Trading Companies) Regulations 2005
Income Tax (Concessionary Rate of Tax for Approved Finance and Treasury Centre) Regulations
Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003
Income Tax (Concessionary Rate of Tax for Approved Headquarters Company) Regulations
Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2009
Income Tax (Concessionary Rate of Tax for Approved International Commodity Trading Companies) Regulations
Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations
Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations
Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations
Income Tax (Concessionary Rate of Tax for Approved Oil Trading Companies) Regulations
Income Tax (Concessionary Rate of Tax for Approved Trustee Companies) Regulations
Income Tax (Concessionary Rate of Tax for Container Investment Manager) Regulations 2010
Income Tax (Concessionary Rate of Tax for Cyber Trading) Regulations
Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005
Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2017
Income Tax (Concessionary Rate of Tax for Futures Members of the Singapore Exchange) Regulations
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 Income Derived from Securities Lending or Repurchase Arrangements) Regulations 2006
Income Tax (Concessionary Rate of Tax for Income from Offshore Composite Insurance Business) Regulations
Income Tax (Concessionary Rate of Tax for Income from Offshore General Insurance Business) Regulations
Income Tax (Concessionary Rate of Tax for Income from Offshore Life Insurance Business) Regulations
Income Tax (Concessionary Rate of Tax for Income from Over-The-Counter Derivatives Clearing Services) Regulations 2007
Income Tax (Concessionary Rate of Tax for Income from Transactions in Approved Derivative Products) Regulations 2003
Income Tax (Concessionary Rate of Tax for Income of Life Insurers Apportioned to Policyholders) Regulations 2009
Income Tax (Concessionary Rate of Tax for Members of Singapore Commodity Exchange Ltd) Regulations 2009
Income Tax (Concessionary Rate of Tax for Provision of Processing Services to Financial Institutions) Regulations 2005
Income Tax (Concessionary Rate of Tax for Shipping Investment Manager) Regulations 2010
Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2008
Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations
Income Tax (Deductible Borrowing Costs) Regulations 2008
Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006
Income Tax (Efficient Pollution Control Equipment) Rules
Income Tax (Exemption of Foreign Income — REITs and Other Special Cases) Order 2006
Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2017
Income Tax (Exemption of Foreign Income) (Consolidation) (No. 2) Order
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 (Exemption of Foreign Income) (Consolidation) Order
Income Tax (Exemption of Foreign Income) (No. 10) Order 2005
Income Tax (Exemption of Foreign Income) (No. 11) Order 2005
Income Tax (Exemption of Foreign Income) (No. 12) Order 2005
Income Tax (Exemption of Foreign Income) (No. 2) Order 2000
Income Tax (Exemption of Foreign Income) (No. 2) Order 2001
Income Tax (Exemption of Foreign Income) (No. 2) Order 2002
Income Tax (Exemption of Foreign Income) (No. 2) Order 2005
Income Tax (Exemption of Foreign Income) (No. 2) Order 2006
Income Tax (Exemption of Foreign Income) (No. 2) Order 2007
Income Tax (Exemption of Foreign Income) (No. 2) Order 2009
Income Tax (Exemption of Foreign Income) (No. 3) Order 2000
Income Tax (Exemption of Foreign Income) (No. 3) Order 2002
Income Tax (Exemption of Foreign Income) (No. 3) Order 2005
Income Tax (Exemption of Foreign Income) (No. 3) Order 2007
Income Tax (Exemption of Foreign Income) (No. 4) Order 2005
Income Tax (Exemption of Foreign Income) (No. 4) Order 2007
Income Tax (Exemption of Foreign Income) (No. 5) Order 2005
Income Tax (Exemption of Foreign Income) (No. 5) Order 2007
Income Tax (Exemption of Foreign Income) (No. 6) Order 2005
Income Tax (Exemption of Foreign Income) (No. 6) Order 2007
Income Tax (Exemption of Foreign Income) (No. 7) Order 2005
Income Tax (Exemption of Foreign Income) (No. 7) Order 2007
Income Tax (Exemption of Foreign Income) (No. 8) Order 2005
Income Tax (Exemption of Foreign Income) (No. 9) Order 2005
Income Tax (Exemption of Foreign Income) Order 1999
Income Tax (Exemption of Foreign Income) Order 2000
Income Tax (Exemption of Foreign Income) Order 2002
Income Tax (Exemption of Foreign Income) Order 2003
Income Tax (Exemption of Foreign Income) Order 2004
Income Tax (Exemption of Foreign Income) Order 2005
Income Tax (Exemption of Foreign Income) Order 2006
Income Tax (Exemption of Foreign Income) Order 2007
Income Tax (Exemption of Foreign Income) Order 2008
Income Tax (Exemption of Foreign Income) Order 2009
Income Tax (Exemption of Income from Syndicated Offshore Facilities) Regulations 2003
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 Approved Companies from Funds Managed by Fund Manager) Regulations 2007
Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010
Income Tax (Exemption of Income of Approved Securitisation Company) Regulations 2008
Income Tax (Exemption of Income of Approved Venture Company) Regulations
Income Tax (Exemption of Income of Foreign Account of Philanthropic Purpose Trust) Regulations 2007
Income Tax (Exemption of Income of Foreign Trusts) Regulations
Income Tax (Exemption of Income of Futures Market of the Singapore Exchange) Rules 2002
Income Tax (Exemption of Income of Locally Administered Trust) Regulations 2007
Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010
Income Tax (Exemption of Income of Rasce) Rules
Income Tax (Exemption of Income of Sicom) Rules
Income Tax (Exemption of Income of SICOM) Rules 2003
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 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 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 Interest and Other Payments for Economic and Technological Development Loans) (No. 11) Notification 1996
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 Loans) (No. 2) Notification 2003
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (No. 3) Notification 2003
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (No. 8) Notification 2005
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) Notification 2000
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) Notification 2001
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) Notification 2003
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) Notification 2006
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) Notification 2008
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2000
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) (No. 2) Notification 2003
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) (No. 2) Notification 2007
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2008
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2009
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. 3) Notification 2006
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2008
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2009
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 4) Notification 2008
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 4) Notification 2009
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 5) Notification 2008
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 5) Notification 2009
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 6) Notification 2008
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 6) Notification 2009
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 7) Notification 2008
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 9) Notification 2010
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) Notification 2000
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2003
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2005
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2006
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2007
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2008
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2009
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 and Other Payments on Economic and Technological Development Loans) (No. 2) Notification 2004
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 2) Notification 2005
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 2) Notification 2006
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. 3) Notification 2005
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2006
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 4) Notification 2004
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 4) Notification 2005
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2004
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. 6) Notification 2005
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 7) Notification 2005
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2004
Income Tax (Exemption of Interest on Economic and Technological Development Loans) (Consolidation) Notification
Income Tax (Exemption of Interest on Economic and Technological Development Loans) Notification
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 Relevant Income of Eligible Family-owned Investment Holding Company) Regulations 2009
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
Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification
Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2001
Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2003
Income Tax (Functional Currency) Regulations 2004
Income Tax (Further Deduction for Expenses Incurred in Relocation or Recruitment of Overseas Talent) Regulations
Income Tax (Gains from Short-term Property Transactions) Regulations
Income Tax (Gains from Short-term Transactions of Shares in Private Real Property Company) Regulations
Income Tax (Grant-Making Philanthropic Organisations) Regulations 2009
Income Tax (Income from Finance Leases) Regulations
Income Tax (Income from Funds Managed for Foreign Investors) Regulations 2003
Income Tax (Income from Syndicated Offshore Credit and Underwriting Facilities) Regulations
Income Tax (Industrial Building or Structure) Rules
Income Tax (Initial Allowance in Respect of Bp Singapore Pte. Ltd., Caltex Operations Ltd. and Singapore Petroleum Co. Pte. Ltd. Joint-venture Catalytic Reformer and Visbreaker Projects) Order
Income Tax (Initial Allowance in respect of BP Singapore Pte. Ltd., Caltex Operations Ltd. and Singapore Petroleum Co. Pte. Ltd. Joint-Venture Hydrocracker Complex) Order
Income Tax (Initial Allowance in respect of Mobil Oil Singapore (Pte.) Ltd. Visbreaker Complex) Order
Income Tax (Initial Allowance in respect of Shell Eastern Petroleum (Pte.) Ltd. Hydrocracker Project) Order
Income Tax (Low-Decibel Machine, Equipment or System and Effective Noise Control Device or Engineering Noise Control Measure) Rules
Income Tax (Machine, Equipment or System which Reduces or Eliminates Exposure to Chemical Risk and Effective Chemical Hazard Control Device or Measure) Rules
Income Tax (Machinery and Plant Depreciation Rates) Rules
Income Tax (Prescribed Information) Rules 2004
Income Tax (Prescribed Islamic Financing Arrangements) Regulations 2009
Income Tax (Profits Not Arising from Property) Order
Income Tax (Provisions by Banks) (Definition of Loan) Rules
Income Tax (Qualifying Debt Securities) Regulations
Income Tax (Qualifying Project Debt Securities) Regulations 2008
Income Tax (Remission of Tax for Companies) (Off-Budget) Rules 2003
Income Tax (Remission of Tax for Companies) Rules
Income Tax (Research and Development — Specified Services) Rules
Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1975
Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1981
Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1990
Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) Order 1969
Income Tax (Singapore — Austria) (Avoidance of Double Taxation Agreement) Order 2002
Income Tax (Singapore — Bahrain) (Agreement on Reciprocal Exemption with Respect to Taxes on Income Arising from the Business of International Air Transport) Order 1995
Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) Order 2004
Income Tax (Singapore — Bangladesh) (Avoidance of Double Taxation Agreement) Order 1982
Income Tax (Singapore — Belgium) (Avoidance of Double Taxation Agreement) Order 2008
Income Tax (Singapore — Belgium) (Avoidance of Double Taxation Convention) (Supplementary) Order 2004
Income Tax (Singapore — Belgium) (Avoidance of Double Taxation Convention) Order 1973
Income Tax (Singapore — Brunei Darussalam) (Avoidance of Double Taxation Agreement) Order 2006
Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) Order 1997