Subsidiary Legislation

Income Tax Act
Status:
Not current version (effective from 12 Nov 2018 to 29 Nov 2018)
Short Title     |   Number
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 (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 Prescribed Persons 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 (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 (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 (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 (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 for Aircraft Leasing Company) (Prescribed Activities) Regulations 2008
Income Tax (Concessionary Rate of Tax for Aircraft Investment Manager) (Prescribed Activities) Regulations 2008
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. 3) Notification 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 (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 (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 (Singapore — Qatar) (Avoidance of Double Taxation Agreement) Order 2007
Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) 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 (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 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 (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 (Exemption of Foreign Income) Order 2006
Income Tax (Exemption of Foreign Income — REITs and Other Special Cases) 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 (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 (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 (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 (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 (Exemption of Foreign Income) (No. 2) 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 (Concessionary Rate of Tax for Provision of Processing Services to Financial Institutions) Regulations 2005
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. 2) Notification 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 (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 (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 (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 (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (No. 3) Notification 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 (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 (Transfer of Undertaking by Bank or Finance Company) Order 2003
Income Tax (Exemption of Foreign Income) 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 (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 (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 (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 (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
Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) Order 1997
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
Income Tax (Singapore — Republic of China) (Avoidance of Double Taxation Agreement) Order 1982
Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) Order 2001
Income Tax (Singapore — People’s Republic of China) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1996
Income Tax (Singapore — Poland) (Avoidance of Double Taxation Agreement) Order 1993
Income Tax (Singapore — People’s Republic of China) (Avoidance of Double Taxation Agreement) Order 1986
Income Tax (Singapore — Philippines) (Avoidance of Double Taxation Convention) Order 1977
Income Tax (Singapore — Pakistan) (Avoidance of Double Taxation Agreement) Order 1993
Income Tax (Singapore — Norway) (Avoidance of Double Taxation Agreement) Order 1998
Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) Order 1992
Income Tax (Singapore — Norway) (Avoidance of Double Taxation Convention) Order 1985
Income Tax (Singapore — New Zealand) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1993
Income Tax (Singapore-Oman) (Agreement for Avoidance of Double Taxation of Income Derived from International Air Transport) Order 2000
Income Tax (Singapore — New Zealand) (Avoidance of Double Taxation Agreement) Order 1973
Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) (Supplementary) Order 1994
Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) Order 1971
Income Tax (Singapore — Mauritius) (Avoidance of Double Taxation Agreement) Order 1996
Income Tax (Singapore-Myanmar) (Avoidance of Double Taxation Agreement) Order 2000
Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1973
Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) Order 1995
Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) Order 1968
Income Tax (Singapore-Latvia) (Avoidance of Double Taxation Agreement) Order 2000
Income Tax (Singapore — Luxembourg) (Avoidance of Double Taxation Agreement) Order 1996
Income Tax (Singapore — Korea) (Avoidance of Double Taxation Convention) Order 1981
Income Tax (Singapore — Japan) (Avoidance of Double Taxation Agreement) Order 1995
Income Tax (Singapore — Italy) (Avoidance of Double Taxation Convention) Order 1979
Income Tax (Singapore — Israel) (Avoidance of Double Taxation Convention) Order 1972
Income Tax (Singapore — India) (Avoidance of Double Taxation Agreement) Order 1994
Income Tax (Singapore — Indonesia) (Avoidance of Double Taxation Agreement) Order 1991
Income Tax (Singapore — Hungary) (Avoidance of Double Taxation Agreement) Order 1998
Income Tax (Singapore — Germany) (Avoidance of Double Taxation Agreement) Order 1973
Income Tax (Singapore — France) (Avoidance of Double Taxation Convention) Order 1975
Income Tax (Singapore-Finland) (Avoidance of Double Taxation Agreement) Order 2002