Subsidiary Legislation

Income Tax Act
Status:
Not current version (effective from 28 Feb 2012 to 29 Feb 2012)
Short Title     |   Number
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2004
S 475/2004
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2005
S 454/2005
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 6) Notification 2005
S 455/2005
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 7) Notification 2005
S 582/2005
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2004
S 17/2004
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2013
S 133/2013
Income Tax (Exemption of Interest on Economic and Technological Development Loans) (Consolidation) Notification
Cap. 134, N 4
Income Tax (Exemption of Interest on Economic and Technological Development Loans) Notification
Cap. 134, N 7
Income Tax (Exemption of Payments for Economic and Technological Development) Notification 2011
S 11/2011
Income Tax (Exemption of Prescribed Amount of Interest Derived by Individuals from Deposits in Standard Savings, Current or Fixed Deposit Accounts) Rules 2005
S 138/2005
Income Tax (Exemption of Relevant Income of Eligible Family-owned Investment Holding Company) Regulations 2009
S 223/2009
Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) (No. 2) Notification 2003
S 530/2003
Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification
Cap. 134, N 9
Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification
Cap. 134, N 12
Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2001
S 97/2001
Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2003
S 529/2003
Income Tax (Functional Currency) Regulations 2004
S 748/2004
Income Tax (Further Deduction for Expenses Incurred in Relocation or Recruitment of Overseas Talent) Regulations
Cap. 134, RG 3
Income Tax (Gains from Short-term Transactions of Shares in Private Real Property Company) Regulations
Cap. 134, RG 31
Income Tax (Grant-Making Philanthropic Organisations) Regulations 2009
S 546/2009
Income Tax (Hevilift Group Pte Ltd, etc. — Section 13(4) Exemption) Notification 2020
S 110/2020
Income Tax (Income from Finance Leases) Regulations
Cap. 134, RG 13
Income Tax (Income from Funds Managed for Foreign Investors) Regulations 2003
S 640/2003
Income Tax (Income from Syndicated Offshore Credit and Underwriting Facilities) Regulations
Cap. 134, RG 4
Income Tax (Industrial Building or Structure) Rules
Cap. 134, R 5
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
Cap. 134, OR 4
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
Cap. 134, OR 5
Income Tax (Initial Allowance in respect of Mobil Oil Singapore (Pte.) Ltd. Visbreaker Complex) Order
Cap. 134, OR 2
Income Tax (Initial Allowance in respect of Shell Eastern Petroleum (Pte.) Ltd. Hydrocracker Project) Order
Cap. 134, OR 1
Income Tax (Land Intensification Allowance) Regulations 2012
S 28/2012
Income Tax (Low-Decibel Machine, Equipment or System and Effective Noise Control Device or Engineering Noise Control Measure) Rules
Cap. 134, R 12
Income Tax (Machine, Equipment or System which Reduces or Eliminates Exposure to Chemical Risk and Effective Chemical Hazard Control Device or Measure) Rules
Cap. 134, R 13
Income Tax (Machinery and Plant Depreciation Rates) Rules
Cap. 134, R 1
Income Tax (PIC Automation Equipment) Rules 2012
S 209/2012
Income Tax (Precious Forests Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2020
S 702/2020
Income Tax (Prescribed Information) Rules 2004
S 380/2004
Income Tax (Prescribed Islamic Financing Arrangements) Regulations 2009
S 474/2009
Income Tax (Provisions by Banks) (Definition of Loan) Rules
Cap. 134, R 6
Income Tax (Qualifying Debt Securities) Regulations
Cap. 134, RG 35
Income Tax (Qualifying Project Debt Securities) Regulations 2008
S 315/2008
Income Tax (Remission of Tax for Companies) (Off-Budget) Rules 2003
S 191/2003
Income Tax (Remission of Tax for Companies) Rules
Cap. 134, R 14
Income Tax (Research and Development — Specified Services) Rules
Cap. 134, R 9
Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) Order 2011
S 409/2011
Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1975
Cap. 134, OR 6A
Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1981
Cap. 134, OR 6B
Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1990
Cap. 134, OR 6C
Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) Order 1969
Cap. 134, OR 6
Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) Order 2010
S 694/2010
Income Tax (Singapore — Austria) (Avoidance of Double Taxation Agreement) Order 2002
Cap. 134, OR 6Z
Income Tax (Singapore — Austria) (Avoidance of Double Taxation Agreement) Order 2010
S 194/2010
Income Tax (Singapore — Bahrain) (Agreement on Reciprocal Exemption with Respect to Taxes on Income Arising from the Business of International Air Transport) Order 1995
Cap. 134, OR 6A
Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) Order 2004
S 806/2004
Income Tax (Singapore — Bangladesh) (Avoidance of Double Taxation Agreement) Order 1982
Cap. 134, OR 7
Income Tax (Singapore — Belgium) (Avoidance of Double Taxation Agreement) Order 2008
S 601/2008
Income Tax (Singapore — Belgium) (Avoidance of Double Taxation Convention) (Supplementary) Order 2004
S 257/2004
Income Tax (Singapore — Belgium) (Avoidance of Double Taxation Convention) Order 1973
Cap. 134, OR 8
Income Tax (Singapore — Brunei Darussalam) (Avoidance of Double Taxation Agreement) Order 2006
S 671/2006
Income Tax (Singapore — Brunei) (Avoidance of Double Taxation Agreement) Order 2010
S 413/2010
Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) Order 1997
Cap. 134, OR 8A
Income Tax (Singapore — Canada) (Avoidance of Double Taxation Convention) Order 1977
Cap. 134, OR 9
Income Tax (Singapore — Chile) (Agreement on Reciprocal Exemption With Respect to Taxes on Income Arising from the International Operation of Ships) Order 1993
Cap. 134, OR 9A
Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) Order 2007
S 489/2007
Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) Order 2009
S 606/2009
Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) Order 2010
S 609/2010
Income Tax (Singapore — Cyprus) (Avoidance of Double Taxation Agreement) Order 2001
Cap. 134, OR 9Z
Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) Order 1998
Cap. 134, OR 9B
Income Tax (Singapore — Denmark) (Avoidance of Double Taxation Agreement) Order 2010
S 751/2010
Income Tax (Singapore — Denmark) (Avoidance of Double Taxation Convention) (Supplementary) Order 1994
Cap. 134, OR 10A
Income Tax (Singapore — Denmark) (Avoidance of Double Taxation Convention) Order 1986
Cap. 134, OR 10
Income Tax (Singapore — Estonia) (Avoidance of Double Taxation Agreement) Order 2007
S 732/2007
Income Tax (Singapore — Fiji) (Avoidance of Double Taxation Agreement) Order 2006
S 639/2006
Income Tax (Singapore — Finland) (Avoidance of Double Taxation Agreement) Order 2010
S 195/2010
Income Tax (Singapore — Finland) (Avoidance of Double Taxation Convention) Order 1982
Cap. 134, OR 11
Income Tax (Singapore — France) (Avoidance of Double Taxation Convention) Order 1975
Cap. 134, OR 12
Income Tax (Singapore — France) (Avoidance of Double Taxation Convention) Order 2010
S 750/2010
Income Tax (Singapore — Georgia) (Avoidance of Double Taxation Agreement) Order 2010
S 329/2010
Income Tax (Singapore — Germany) (Avoidance of Double Taxation Agreement) Order 1973
Cap. 134, OR 13
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
S 784/2004
Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) Order 1998
Cap. 134, OR 13A
Income Tax (Singapore — India) (Avoidance of Double Taxation Agreement) Order 1994
Cap. 134, OR 14A
Income Tax (Singapore — India) (Avoidance of Double Taxation Agreement) Order 2005
S 515/2005
Income Tax (Singapore — India) (Avoidance of Double Taxation Agreement) Order 2011
S 463/2011
Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) Order 1991
Cap. 134, OR 14A
Income Tax (Singapore — Israel) (Avoidance of Double Taxation Agreement) Order 2005
S 780/2005
Income Tax (Singapore — Israel) (Avoidance of Double Taxation Convention) Order 1972
Cap. 134, OR 15
Income Tax (Singapore — Italy) (Avoidance of Double Taxation Convention) Order 1979
Cap. 134, OR 16
Income Tax (Singapore — Japan) (Avoidance of Double Taxation Agreement) Order 1995
Cap. 134, OR 17B
Income Tax (Singapore — Japan) (Avoidance of Double Taxation Agreement) Order 2010
S 307/2010
Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) Order 2007
S 422/2007
Income Tax (Singapore — Korea) (Avoidance of Double Taxation Convention) Order 1981
Cap. 134, OR 18
Income Tax (Singapore — Libya) (Avoidance of Double Taxation Convention) Order 2010
S 779/2010
Income Tax (Singapore — Lithuania) (Avoidance of Double Taxation Agreement) Order 2004
S 375/2004
Income Tax (Singapore — Luxembourg) (Avoidance of Double Taxation Agreement) Order 1996
Cap. 134, OR 18A
Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1973
Cap. 134, OR 19A
Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) Order 1968
Cap. 134, OR 19
Income Tax (Singapore — Malta) (Avoidance of Double Taxation Agreement) Order 2008
S 104/2008
Income Tax (Singapore — Mauritius) (Avoidance of Double Taxation Agreement) Order 1996
Cap. 134, OR 19Z
Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) Order 1995
Cap. 134, OR 19A
Income Tax (Singapore — Mongolia) (Avoidance of Double Taxation Agreement) Order 2004
S 641/2004
Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) (Supplementary) Order 1994
Cap. 134, OR 20A
Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) Order 1971
Cap. 134, OR 20
Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) Order 2010
S 135/2010
Income Tax (Singapore — New Zealand) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1993
Cap. 134, OR 21A
Income Tax (Singapore — New Zealand) (Avoidance of Double Taxation Agreement) Order 1973
Cap. 134, OR 21
Income Tax (Singapore — New Zealand) (Avoidance of Double Taxation Agreement) Order 2006
S 493/2006
Income Tax (Singapore — New Zealand) (Avoidance of Double Taxation Agreement) Order 2010
S 452/2010
Income Tax (Singapore — Norway) (Avoidance of Double Taxation Agreement) Order 1998
Cap. 134, OR 22A
Income Tax (Singapore — Norway) (Avoidance of Double Taxation Agreement) Order 2010
S 136/2010
Income Tax (Singapore — Norway) (Avoidance of Double Taxation Convention) Order 1985
Cap. 134, OR 22
Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) Order 2006
S 222/2006
Income Tax (Singapore — Pakistan) (Avoidance of Double Taxation Agreement) Order 1993
Cap. 134, OR 22Z
Income Tax (Singapore — Panama) (Avoidance of Double Taxation Agreement) Order 2011
S 660/2011
Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) Order 1992
Cap. 134, OR 22A
Income Tax (Singapore — People’s Republic of China) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1996
Cap. 134, OR 24A
Income Tax (Singapore — People’s Republic of China) (Avoidance of Double Taxation Agreement) Order 1986
Cap. 134, OR 24
Income Tax (Singapore — Philippines) (Avoidance of Double Taxation Convention) Order 1977
Cap. 134, OR 23
Income Tax (Singapore — Poland) (Avoidance of Double Taxation Agreement) Order 1993
Cap. 134, OR 24A
Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) Order 2001
Cap. 134, OR 24B
Income Tax (Singapore — Qatar) (Avoidance of Double Taxation Agreement) Order 2007
S 531/2007
Income Tax (Singapore — Qatar) (Avoidance of Double Taxation Agreement) Order 2011
S 643/2011
Income Tax (Singapore — Republic of China) (Avoidance of Double Taxation Agreement) Order 1982
Cap. 134, OR 25
Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) Order 2002
Cap. 134, OR 25Z
Income Tax (Singapore — Russia) (Avoidance of Double Taxation Agreement) Order 2009
S 15/2009
Income Tax (Singapore — Saudi Arabia) (Agreement on Reciprocal Exemption With Respect to Taxes on Income Arising from the Business of International Air Transport) Order 1992
Cap. 134, OR 25A
Income Tax (Singapore — Slovak Republic) (Avoidance of Double Taxation Agreement) Order 2006
S 326/2006
Income Tax (Singapore — Slovenia) (Avoidance of Double Taxation Agreement) Order 2010
S 704/2010
Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) Order 1997
Cap. 134, OR 25B
Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) Order 2011
S 603/2011
Income Tax (Singapore — Sri Lanka) (Avoidance of Double Taxation Convention) Order 1980
Cap. 134, OR 26
Income Tax (Singapore — Sweden) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1984
Cap. 134, OR 27C
Income Tax (Singapore — Sweden) (Avoidance of Double Taxation Convention) (Supplementary) Order 1976
Cap. 134, OR 27A
Income Tax (Singapore — Sweden) (Avoidance of Double Taxation Convention) (Supplementary) Order 1982
Cap. 134, OR 27B
Income Tax (Singapore — Sweden) (Avoidance of Double Taxation Convention) (Supplementary) Order 1985
Cap. 134, OR 27D
Income Tax (Singapore — Sweden) (Avoidance of Double Taxation Convention) (Supplementary) Order 1992
Cap. 134, OR 27E
Income Tax (Singapore — Sweden) (Avoidance of Double Taxation Convention) Order 1969
Cap. 134, OR 27
Income Tax (Singapore — Switzerland) (Avoidance of Double Taxation Convention) Order 1976
Cap. 134, OR 28
Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Convention) Order 1976
Cap. 134, OR 29
Income Tax (Singapore — Turkey) (Avoidance of Double Taxation Agreement) Order 2001
Cap. 134, OR 29A
Income Tax (Singapore — Ukraine) (Avoidance of Double Taxation Agreement) Order 2009
S 623/2009
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
Cap. 134, OR 31
Income Tax (Singapore — United Arab Emirates) (Avoidance of Double Taxation Agreement) Order 1996
Cap. 134, OR 31A
Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1978
Cap. 134, OR 30A
Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) Order 1966
Cap. 134, OR 30
Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) Order 1997
Cap. 134, OR 30B
Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) Order 2010
S 752/2010
Income Tax (Singapore — Uzbekistan) (Avoidance of Double Taxation Agreement) Order 2008
S 604/2008
Income Tax (Singapore — Uzbekistan) (Avoidance of Double Taxation Agreement) Order 2011
S 572/2011
Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) Order 1994
Cap. 134, OR 31A
Income Tax (Singapore ─ Mexico) (Avoidance of Double Taxation Agreement) Order 2011
S 642/2011
Income Tax (Singapore-Denmark) (Avoidance of Double Taxation Agreement) Order 2000
Cap. 134, OR 10B
Income Tax (Singapore-Egypt) (Avoidance of Double Taxation Agreement) Order 2004
S 36/2004
Income Tax (Singapore-Finland) (Avoidance of Double Taxation Agreement) Order 2002
Cap. 134, OR 11A
Income Tax (Singapore-Germany) (Avoidance of Double Taxation Agreement) Order 2006
S 668/2006
Income Tax (Singapore-Kuwait) (Avoidance of Double Taxation Agreement) Order 2003
S 322/2003
Income Tax (Singapore-Latvia) (Avoidance of Double Taxation Agreement) Order 2000
Cap. 134, OR 18B
Income Tax (Singapore-Malaysia) (Avoidance of Double Taxation Agreement) Order 2006
S 77/2006
Income Tax (Singapore-Myanmar) (Avoidance of Double Taxation Agreement) Order 2000
Cap. 134, OR 19B
Income Tax (Singapore-Oman) (Agreement for Avoidance of Double Taxation of Income Derived from International Air Transport) Order 2000
Cap. 134, OR 21A
Income Tax (Supplementary Retirement Scheme) Regulations 2003
S 30/2003
Income Tax (Tax Incentives for Partnerships) Regulations 2012
S 685/2012
Income Tax (Transfer of Undertaking by Bank or Finance Company) (Consolidation) Order
Cap. 134, OR 35
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 10) Order 2000
S 510/2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 2) Order 2000
S 116/2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 2) Order 2001
S 125/2001
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 2) Order 2002
S 665/2002
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 2) Order 2003
S 493/2003
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 2) Order 2006
S 610/2006
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 2) Order 2010
S 652/2010
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2000
S 148/2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2001
S 127/2001
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2002
S 666/2002
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 4) Order 2000
S 401/2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 4) Order 2002
S 667/2002
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 5) Order 2000
S 402/2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 5) Order 2002
S 668/2002
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 6) Order 2000
S 403/2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 6) Order 2002
S 669/2002
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 7) Order 2000
S 423/2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 8) Order 2000
S 469/2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 9) Order 2000
S 499/2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 1999
S 209/1999
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2000
S 115/2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2001
S 124/2001
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2002
S 664/2002
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2003
S 396/2003
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2006
S 277/2006
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2008
S 103/2008
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2010
S 651/2010
Notifications Exemption from Tax of Interest, Royalties, Etc., on Economic and Technological Development Loans
Cap. 134, N 1
Notifications Exemption from Tax of Interest, Royalties, Etc., on Economic and Technological Development Loans
Cap. 134, N 3
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Last updated 27 Apr 2024
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