Subsidiary Legislation

Income Tax Act
Status:
Not current version (effective from 15 Jan 2020 to 18 Feb 2020)
Short Title     |   Number
Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018
Income Tax (International Tax Compliance Agreements) (Country-By-Country Reporting) Regulations 2018
Income Tax (Transfer Pricing Documentation) Rules 2018
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2018
Income Tax (Exemption of Foreign Income of Approved International Shipping Enterprises) Order 2018
Income Tax (Exemption of Foreign Income) 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) (No. 2) Order 2018
Income Tax (Exemption of Foreign Income) (No. 3) Order 2018
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2018
Income Tax (Electronic Service) Regulations 2018
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 4) Notification 2018
Income Tax (Singapore — Latvia) (Avoidance of Double Taxation Agreement) Order 2018
Income Tax (Singapore — Nigeria) (Avoidance of Double Taxation Agreement) Order 2018
Income Tax (Exemption of Foreign Income) (No. 4) Order 2018
Income Tax (Maximum Relief Amount for Payments to Retirement Account and Special Account) Rules 2018
Income Tax (Exemption of Foreign Income) (No. 5) Order 2018
Income Tax (Exemption from Section 19B(10A)) Order 2018
Income Tax (Exemption of Foreign Income) (No. 6) Order 2018
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) 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. 7) 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 for Economic and Technological Development) (No. 2) Notification 2018
Income Tax (Exemption of Foreign Income) Order 2019
Income Tax (Exemption from Section 19B(10A)) Order 2019
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2019
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 2) Notification 2019
Income Tax (Exemption of Foreign Income) (No. 2) Order 2019
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2019
Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Austria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Japan) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Lithuania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Israel) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Slovak Republic) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Malta) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — New Zealand) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Slovenia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Isle of Man) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Jersey) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Poland) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — France) (Avoidance of Double Taxation Convention) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2019
Income Tax (Singapore — Ghana) (Avoidance of Double Taxation Agreement) Order 2019
Income Tax (Singapore — Ireland) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2019
Income Tax (Singapore — Guernsey) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Finland) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Georgia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (APTIV Safety & Mobility Services Singapore Pte Ltd — Section 13(12) Exemption) Order 2019
Income Tax (Applied Materials South East Asia Pte Ltd — Section 19B(10B) Exemption) Order 2019
Income Tax (International Tax Compliance Agreements) (Competent Authority Agreement) Order 2019
Income Tax (Singapore — Luxembourg) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Exemption of Workfare Bicentennial Bonus) Notification 2019
Income Tax (Prime Aviation Holding Pte. Ltd. — Section 13(12) Exemption) Order 2019
Income Tax (Bail and Personal Bond) Rules 2019
Income Tax (Singapore — United Arab Emirates) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Caterpillar Propulsion Pte Ltd — Section 13(12) Exemption) Order 2019
Income Tax (Singapore — Belgium) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — India) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Canada) (Avoidance of Double Taxation Convention) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Singapore — Ukraine) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Deduction for Expenditure for Services or Secondment to Institutions of a Public Character) Rules 2019
Income Tax (Deduction for Expenditure of Qualifying Individual under Section 14ZD) Rules 2019
Income Tax (Singapore — Korea) (Avoidance of Double Taxation Agreement) Order 2019
Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) Order 2019
Income Tax (Singapore — Denmark) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019
Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2020
Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020
Income Tax (Azure Sky Investments 10 Pte Ltd, etc. — Section 13(4) Exemption) Notification 2020
Income Tax (ABC One Pte. Ltd. — Section 13(4) Exemption) Notification 2020
Income Tax (Elite Commercial Real Estate Investment Trust — Section 13(12) Exemption) Order 2020
Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2020
Income Tax (Hevilift Group Pte Ltd, etc. — Section 13(4) Exemption) Notification 2020
Income Tax (Armada Kraken Pte. Ltd. — Section 13(4) Exemption) Notification 2020
Income Tax (Trafigura Group Pte Ltd — Section 13(4) Exemption) Notification 2020
Income Tax (Trafigura Group Pte Ltd — Section 13(4) Exemption) (No. 2) Notification 2020
Income Tax (TSCL Holdings Pte. Ltd. — Section 13(4) Exemption) Notification 2020
Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020
Income Tax (Precious Forests Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2020
Income Tax (Finance Lease of Ship — Section 13(4) Exemption) Notification 2020
Income Tax (Finance Lease of Container — Section 13(4) Exemption) Notification 2020
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2020
Income Tax (Smit Lamnalco Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2020
Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020
Income Tax (IB Offshore Pte. Limited — Section 13(4) Exemption) Notification 2021
Income Tax (Total Engine Asset Management Pte. Ltd. — Section 13(4) Exemption) Notification 2021
Income Tax (Related Party of Approved Shipping Investment Enterprise under Section 13S) Rules 2021
Income Tax (Related Party of Approved Container Investment Enterprise under Section 43ZA) Rules 2021
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 2022
Income Tax (Dreymoor Fertilizers Overseas Pte. Ltd. — Section 13(4) Exemption) Notification 2022
Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2023
Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023
Income Tax (Argosy Pte. Ltd. — Section 13(4) Exemption) Notification 2023
Income Tax (Grace Ocean Private Limited — Section 13(4) Exemption) Notification 2023
Income Tax (Argosy Pte. Ltd. — Section 13(4) Exemption) (No. 2) Notification 2023