Subsidiary Legislation

Income Tax Act
Status:
Not current version (effective from 12 Nov 2018 to 29 Nov 2018)
Short Title     |   Number
Income Tax (Argosy Pte. Ltd. — Section 13(4) Exemption) (No. 2) Notification 2023
Income Tax (IB Offshore Pte. Limited — Section 13(4) Exemption) Notification 2022
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2022
Income Tax (IB Offshore Pte. Limited — Section 13(4) Exemption) Notification 2021
Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020
Income Tax (Smit Lamnalco Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2020
Income Tax (Precious Forests Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2020
Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020
Income Tax (Trafigura Group Pte Ltd — Section 13(4) Exemption) (No. 2) Notification 2020
Income Tax (Trafigura Group Pte Ltd — Section 13(4) Exemption) Notification 2020
Income Tax (Armada Kraken Pte. Ltd. — Section 13(4) Exemption) Notification 2020
Income Tax (Hevilift Group Pte Ltd, etc. — Section 13(4) Exemption) Notification 2020
Income Tax (ABC One Pte. Ltd. — Section 13(4) Exemption) Notification 2020
Income Tax (Azure Sky Investments 10 Pte Ltd, etc. — Section 13(4) Exemption) Notification 2020
Income Tax (Applied Materials South East Asia Pte Ltd — Section 19B(10B) Exemption) Order 2019
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2019
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2019
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2019
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 2) Notification 2019
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2019
Income Tax (Exemption from Section 19B(10A)) Order 2019
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2018
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 8) Notification 2018
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 7) Notification 2018
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 6) Notification 2018
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2018
Income Tax (Exemption of Foreign Income) (No. 6) Order 2018
Income Tax (Exemption from Section 19B(10A)) Order 2018
Income Tax (Exemption of Foreign Income) (No. 5) Order 2018
Income Tax (Maximum Relief Amount for Payments to Retirement Account and Special Account) Rules 2018
Income Tax (Exemption of Foreign Income) (No. 4) Order 2018
Income Tax (Singapore — Nigeria) (Avoidance of Double Taxation Agreement) Order 2018
Income Tax (Singapore — Latvia) (Avoidance of Double Taxation Agreement) Order 2018
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 4) Notification 2018
Income Tax (Electronic Service) Regulations 2018
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2018
Income Tax (Exemption of Foreign Income) (No. 3) Order 2018
Income Tax (Exemption of Foreign Income) (No. 2) Order 2018
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 2) Notification 2018
Income Tax (Exemption of Foreign Income) Order 2018
Income Tax (Exemption of Foreign Income of Approved International Shipping Enterprises) Order 2018
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2018
Income Tax (Transfer Pricing Documentation) Rules 2018
Income Tax (International Tax Compliance Agreements) (Country-By-Country Reporting) Regulations 2018
Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2018
Income Tax (Substituted Rate for Withholding of Tax for Aircraft Charter Payments) Rules 2018
Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018
Income Tax (Singapore — Sri Lanka) (Avoidance of Double Taxation Agreement) Order 2017
Income Tax (Singapore — Cambodia) (Avoidance of Double Taxation Agreement) Order 2017
Income Tax (Singapore — Ethiopia) (Avoidance of Double Taxation Agreement) Order 2017
Income Tax (Exemption of Foreign Income) (No. 15) Order 2017
Income Tax (Exemption of Foreign Income) (No. 14) Order 2017
Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017
Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2017
Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017
Income Tax (Exemption of Foreign Income) (No. 13) Order 2017
Income Tax (Exemption of Foreign Income) (No. 12) Order 2017
Income Tax (Concessionary Rate of Tax for International Growth Company) Regulations 2017
Income Tax (Exemption of Foreign Income) (No. 11) Order 2017
Income Tax (Exemption of Foreign Income) (No. 10) Order 2017
Income Tax (Exemption of Foreign Income) (No. 9) Order 2017
Income Tax (Exemption of Foreign Income) (No. 8) Order 2017
Income Tax (Remission of Tax on Income from Common Fund) Order 2017
Income Tax (Filing of Estimates of Chargeable Income) Rules 2017
Income Tax (Exemption of Foreign Income) (No. 7) Order 2017
Income Tax (Exemption of Foreign Income) (No. 6) Order 2017
Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2017
Income Tax (Prescribed Ship Management Services) Rules 2017
Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2017
Income Tax (International Tax Compliance Agreements) (Competent Authority Agreements) (No. 3) Order 2017
Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017
Income Tax (Exemption of Foreign Income) (No. 5) Order 2017
Income Tax (Exemption of Foreign Income) (No. 4) Order 2017
Income Tax (Exemption of Foreign Income) (No. 3) Order 2017
Income Tax (Exemption of Foreign Income) (No. 2) Order 2017
Income Tax (Singapore — Uruguay) (Avoidance of Double Taxation Agreement) Order 2017
Income Tax (Concessionary Rate of Tax for Approved Finance and Treasury Centre) Regulations 2017
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2017
Income Tax (International Tax Compliance Agreements) (Competent Authority Agreements) (No. 2) Order 2017
Income Tax (Singapore — India) (Avoidance of Double Taxation Agreement) Order 2017
Income Tax (International Tax Compliance Agreements) (Competent Authority Agreements) Order 2017
Income Tax (Exemption of Foreign Income) Order 2017
Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) Order 2016
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans and Finance Leases) (No. 4) Notification 2016
Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016
Income Tax (Singapore — Russia) (Avoidance of Double Taxation Agreement) Order 2016
Income Tax (Exemption of Foreign Income) (No. 6) Order 2016
Income Tax (Singapore — Laos) (Avoidance of Double Taxation Agreement) Order 2016
Income Tax (Exemption of Foreign Income) (No. 5) Order 2016
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2016
Income Tax (Exemption of Foreign Income) (No. 4) Order 2016
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 2) Notification 2016
Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016
Income Tax (Prescribed Months) Rules 2016
Income Tax (Exemption of Foreign Income) (No. 3) Order 2016
Income Tax (Exemption of Foreign Income) (No. 2) Order 2016
Income Tax (Singapore — France) (Avoidance of Double Taxation Convention) Order 2016
Income Tax (Qualifying Mediation and Qualifying Mediator) Rules 2016
Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2016
Income Tax (Singapore — United Arab Emirates) (Avoidance of Double Taxation Agreement) Order 2016
Income Tax (Exemption of Foreign Income) Order 2016
Income Tax (Singapore — Rwanda) (Avoidance of Double Taxation Agreement) Order 2016
Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Agreement) Order 2016
Income Tax (Exchange of Information Arrangement) Order 2016
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2016
Income Tax (Singapore — Luxembourg) (Avoidance of Double Taxation Agreement) Order 2015
Income Tax (Singapore — Seychelles) (Avoidance of Double Taxation Agreement) Order 2015
Income Tax (Singapore — San Marino) (Avoidance Of Double Taxation Agreement) Order 2015
Income Tax (Singapore — Ecuador) (Avoidance of Double Taxation Agreement) Order 2015
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2015
Income Tax (Definition of Designated Unit Trust) Rules 2015
Income Tax (Exemption from section 19B(10A)) Order 2015
Income Tax (Exemption of Foreign Income) (No. 5) Order 2015
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 4) Notification 2015
Income Tax (Exemption of Foreign Income) (No. 4) Order 2015
Income Tax (Exemption of Foreign Income) (No. 3) Order 2015
Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2015
Income Tax (International Tax Compliance Agreements) (United States of America) Order 2015
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. 2) Notification 2015
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2015
Income Tax (Exemption of Foreign Income) (No. 2) Order 2015
Income Tax (Exemption of Foreign Income) Order 2015
Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015
Income Tax (Employment Gains or Profits — Furniture and Fittings in Place of Residence) Regulations 2015
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 10) Notification 2014
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 9) Notification 2014
Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) Order 2014
Income Tax (Singapore — Czech Republic) (Avoidance of Double Taxation Agreement) Order 2014
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 8) Notification 2014
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 7) Notification 2014
Income Tax (Singapore — Liechtenstein) (Avoidance of Double Taxation Agreement) Order 2014
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 6) Notification 2014
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2014
Income Tax (Exemption of Foreign Income) (No. 6) Order 2014
Income Tax (Exemption of Foreign Income) (No. 5) Order 2014
Income Tax (Exemption of Foreign Income) (No. 4) Order 2014
Income Tax (Exemption of Foreign Income) (No. 3) Order 2014
Income Tax (Singapore — Barbados) (Avoidance of Double Taxation Agreement) Order 2014
Income Tax (Exemption of Foreign Income) (No. 2) Order 2014
Income Tax (Exemption of Foreign Income) Order 2014
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 4) Notification 2014
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2014
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 2) Notification 2014
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2014
Income Tax (Singapore — Austria) (Supplementary) (Avoidance of Double Taxation Agreement) Order 2014
Income Tax (Singapore — Poland) (Avoidance of Double Taxation Agreement) Order 2014
Income Tax (Singapore — Morocco) (Avoidance of Double Taxation Agreement) Order 2014
Income Tax (Singapore — Belarus) (Avoidance of Double Taxation Agreement) Order 2013
Income Tax (Singapore — Brazil) (Agreement for the Avoidance of Double Taxation on profits derived from International Air and Shipping Transport) Order 2013
Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013
Income Tax (Exemption of Foreign Income) (No. 10) Order 2013
Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) Order 2013
Income Tax (Singapore — Guernsey) (Avoidance Of Double Taxation Agreement) Order 2013
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 4) Notification 2013
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 4) Notification 2013
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2013
Income Tax (Exemption of Foreign Income) (No. 9) Order 2013
Income Tax (Deduction for Qualifying Training Expenditure) (Prescribed Classes of Individuals) Rules 2013
Income Tax (Exemption of Foreign Income) (No. 8) Order 2013
Income Tax (Singapore — Belgium) (Avoidance of Double Taxation Agreement) Order 2013
Income Tax (Singapore — Turkey) (Avoidance of Double Taxation Agreement) Order 2013
Income Tax (Exemption of Foreign Income) (No. 7) Order 2013
Income Tax (Exemption of Foreign Income) (No. 6) Order 2013
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2013
Income Tax (Singapore — Malta) (Avoidance of Double Taxation Agreement) Order 2013
Income Tax (Singapore — Korea) (Avoidance of Double Taxation Convention) Order 2013
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 2) Notification 2013
Income Tax (Exemption of Foreign Income) (No. 5) Order 2013
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2013
Income Tax (Singapore — Jersey) (Avoidance of Double Taxation Agreement) Order 2013
Income Tax (Singapore — Isle of Man) (Avoidance of Double Taxation Agreement) Order 2013
Income Tax (Exemption and Deduction of Voluntary Cash Contribution) (Prescribed Person) Regulations 2013
Income Tax (Exemption of Foreign Income) (No. 4) Order 2013
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2013
Income Tax (Exemption of Foreign Income) (No. 3) Order 2013
Income Tax (Exemption of Foreign Income) (No. 2) Order 2013
Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) Order 2013
Income Tax (Remission of Tax for Shipping Enterprises) Order 2013
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2013
Income Tax (Exemption of Foreign Income) Order 2013
Income Tax (Tax Incentives for Partnerships) Regulations 2012
Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) Order 2012
Income Tax (Exemption of Foreign Income) (No. 7) Order 2012
Income Tax (Singapore — Bermuda) (Agreement for the Exchange of Information on Tax Matters) Order 2012
Income Tax (Exemption of Foreign Income) (No. 6) Order 2012
Income Tax (Exemption of Foreign Income) (No. 5) Order 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 (Exemption of Foreign Income) (No. 4) Order 2012
Income Tax (Exemption of Foreign Income) (No. 3) Order 2012
Income Tax (Singapore — Italy) (Avoidance of Double Taxation Convention) (No. 2) Order 2012
Income Tax (Singapore ─ Bahrain) (Avoidance of Double Taxation Agreement) Order 2012
Income Tax (Singapore — Switzerland) (Avoidance of Double Taxation Agreement) Order 2012
Income Tax (Singapore — Canada) (Avoidance of Double Taxation Convention) Order 2012
Income Tax (Exemption of Foreign Income) (No. 2) Order 2012
Income Tax (Exemption of Foreign Income) Order 2012
Income Tax (PIC Automation Equipment) Rules 2012
Income Tax (Exemption from section 19B(10A)) Order 2012
Income Tax (Deduction for Resident Individual) (Prescribed Payment) Regulations 2012
Income Tax (Singapore — Estonia) (Avoidance of Double Taxation Agreement) 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 (Singapore — India) (Avoidance of Double Taxation Agreement) Order 2011
Income Tax (Exemption of Foreign Income) (No. 2) Order 2011
Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) 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 (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 (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 (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 (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 (Singapore — New Zealand) (Avoidance of Double Taxation Agreement) Order 2010
Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) 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 (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