Subsidiary Legislation

Income Tax Act
Status:
Not current version (effective from 28 Feb 2012 to 29 Feb 2012)
Short Title     |   Number
Income Tax (Precious Forests Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2020
Income Tax (Hevilift Group Pte Ltd, etc. — Section 13(4) Exemption) Notification 2020
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 (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 4) Notification 2016
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2015
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2014
Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013
Income Tax (Deduction for Qualifying Training Expenditure) (Prescribed Classes of Individuals) Rules 2013
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2013
Income Tax (Exemption and Deduction of Voluntary Cash Contribution) (Prescribed Person) Regulations 2013
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2013
Income Tax (Tax Incentives for Partnerships) Regulations 2012
Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012
Income Tax (PIC Automation Equipment) Rules 2012
Income Tax (Deduction for Resident Individual) (Prescribed Payment) Regulations 2012
Income Tax (Approved Banks) (No. 2) Order 2012
Income Tax (Approved Banks) Order 2012
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2012
Income Tax (Exemption of Certain Income of Prescribed Sovereign Fund Entities and Approved Foreign Government-Owned Entities) Regulations 2012
Income Tax (Land Intensification Allowance) Regulations 2012
Income Tax (Concessionary Rate of Tax for Shipping-related Support Services) Regulations 2012
Income Tax (Singapore — Panama) (Avoidance of Double Taxation Agreement) Order 2011
Income Tax (Singapore — Qatar) (Avoidance of Double Taxation Agreement) Order 2011
Income Tax (Singapore ─ Mexico) (Avoidance of Double Taxation Agreement) Order 2011
Income Tax (Exemption of Foreign Income) (No. 4) Order 2011
Income Tax (Exemption of Foreign Income) (No. 3) Order 2011
Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) Order 2011
Income Tax (Singapore — Uzbekistan) (Avoidance of Double Taxation Agreement) Order 2011
Income Tax (Approved Banks) (No. 5) Order 2011
Income Tax (Singapore — India) (Avoidance of Double Taxation Agreement) Order 2011
Income Tax (Exemption of Foreign Income) (No. 2) Order 2011
Income Tax (Approved Banks) (No. 4) Order 2011
Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) Order 2011
Income Tax (Approved Banks) (No. 3) Order 2011
Income Tax (Exemption of Payments for Economic and Technological Development) (No. 2) Notification 2011
Income Tax (Singapore — Saudi Arabia) (Avoidance of Double Taxation Agreement) Order 2011
Income Tax (Exemption of Foreign Income) Order 2011
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2011
Income Tax (Approved Banks) (No. 2) Order 2011
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2011
Income Tax (Singapore — Ireland) (Avoidance of Double Taxation Agreement) Order 2011
Income Tax (Amalgamation of Companies) Regulations 2011
Income Tax (Approved Banks) Order 2011
Income Tax (Exemption of Payments for Economic and Technological Development) Notification 2011
Income Tax (Exemption of Foreign Income) (No. 5) Order 2010
Income Tax (Exemption of Foreign Income) (No. 4) Order 2010
Income Tax (Singapore — Libya) (Avoidance of Double Taxation Convention) Order 2010
Income Tax (Approved Banks) (No. 6) Order 2010
Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Singapore — Denmark) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Singapore — France) (Avoidance of Double Taxation Convention) Order 2010
Income Tax (Singapore — Slovenia) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Approved Banks) (No. 5) Order 2010
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 (Singapore — Australia) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 2) Order 2010
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2010
Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Cash Grant for Research and Development Expenditure for Start-up Company) Regulations 2010
Income Tax (Approved Banks) (No. 4) Order 2010
Income Tax (Singapore — New Zealand) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010
Income Tax (Singapore — Brunei) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Exemption of Foreign Income) (No. 3) Order 2010
Income Tax (Exemption of Foreign Income) (No. 2) Order 2010
Income Tax (Singapore — Georgia) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Singapore — Japan) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Approved Banks) (No. 3) Order 2010
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 8) Notification 2010
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 7) Notification 2010
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 6) Notification 2010
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 5) Notification 2010
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 4) Notification 2010
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2010
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2010
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2010
Income Tax (Approved Banks) (No. 2) Order 2010
Income Tax (Approved Banks) Order 2010
Income Tax (Singapore — Finland) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Singapore — Austria) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Singapore — Norway) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) Order 2010
Income Tax (Exemption of Foreign Income) Order 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 (Singapore — Ukraine) (Avoidance of Double Taxation Agreement) Order 2009
Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) Order 2009
Income Tax (Approved Banks) (No. 7) Order 2009
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 6) Notification 2009
Income Tax (Grant-Making Philanthropic Organisations) Regulations 2009
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. 4) Notification 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 (Approved Banks) (No. 5) Order 2009
Income Tax (Approved Banks) (No. 4) Order 2009
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2009
Income Tax (Exemption of Foreign Income) (No. 4) Order 2009
Income Tax (Exemption of Foreign Income) (No. 3) Order 2009
Income Tax (Concessionary Rate of Tax for Members of Singapore Commodity Exchange Ltd) Regulations 2009
Income Tax (Adjustment on Change of Basis of Computing Taxable Surplus of Life Insurers) Regulations 2009
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2009
Income Tax (Exemption of Relevant Income of Eligible Family-owned Investment Holding Company) Regulations 2009
Income Tax (Approved Banks) (No. 3) Order 2009
Income Tax (Approved Banks) (No. 2) Order 2009
Income Tax (Approved Banks) Order 2009
Income Tax (Concessionary Rate of Tax for Income Derived from Managing Qualifying Registered Business Trust or Company) Regulations 2009
Income Tax (Exemption of Foreign Income) (No. 2) Order 2009
Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2009
Income Tax (Exemption of Foreign Income) Order 2009
Income Tax (Concessionary Rate of Tax for Income of Life Insurers Apportioned to Policyholders) Regulations 2009
Income Tax (Singapore — Russia) (Avoidance of Double Taxation Agreement) Order 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. 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 (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 (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