Subsidiary Legislation

Income Tax Act 1947
Status:
Current version as at 20 Apr 2024
Short Title     |   Number
Deduction of Income Tax (Employments) Rules
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 (Exemption of Payments for Economic and Technological Development) (No. 2) Notification 2011
Income Tax (Singapore — Ireland) (Avoidance of Double Taxation Agreement) Order 2011
Income Tax (Singapore — Saudi Arabia) (Avoidance of Double Taxation Agreement) Order 2011
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2011
Income Tax (ABC One Pte. Ltd. — Section 13(4) Exemption) Notification 2020
Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022
Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022
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 (Adjustment on Change of Basis of Computing Profits of Financial Instruments) Regulations 2007
Income Tax (Adjustment on Change of Basis of Computing Taxable Surplus of Life Insurers) Regulations 2009
Income Tax (Agrocorp International Pte Ltd — Section 13(4) Exemption) Notification 2023
Income Tax (Amalgamation of Companies) Regulations 2011
Income Tax (Appeals Procedure for Board of Review) Regulations 2023
Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021
Income Tax (Applied Materials South East Asia Pte Ltd — Section 19B(10B) Exemption) Order 2019
Income Tax (Approved Banks) (No. 2) Order 1996
Income Tax (Approved Banks) (No. 3) Order 1996
Income Tax (Approved Banks) (No. 6) Order 1996
Income Tax (Approved Banks) (No. 7) Order 1997
Income Tax (Approved Banks) Order 1998
Income Tax (Approved Pension Schemes) Notification
Income Tax (Approved Unit Trust) Regulations
Income Tax (APTIV Safety & Mobility Services Singapore Pte Ltd — Section 13(12) Exemption) Order 2019
Income Tax (ARA LOGOS Logistics Trust, etc. — Section 13(12) Exemption) Order 2022
Income Tax (Argosy Pte. Ltd. — Section 13(4) Exemption) (No. 2) Notification 2023
Income Tax (Argosy Pte. Ltd. — Section 13(4) Exemption) Notification 2023
Income Tax (Armada Kraken Pte. Ltd. — Section 13(4) Exemption) Notification 2020
Income Tax (Ascott Residence Trust — Section 13(12) Exemption) Order 2020
Income Tax (Asia Liberty Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2022
Income Tax (Assignment of Functions under Section 3A — Building and Construction Authority) Notification 2024
Income Tax (Assignment of Functions under Section 3A — Economic Development Board) Notification 2024
Income Tax (Assignment of Functions under Section 3A — Enterprise Singapore Board) Notification 2024
Income Tax (Assignment of Functions under Section 3A — Maritime and Port Authority of Singapore) Notification 2024
Income Tax (Assignment of Functions under Section 3A — Singapore Tourism Board) Notification 2024
Income Tax (Assignment of Functions under Section 3A) Notification 2022
Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2020
Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021
Income Tax (Automation Equipment) Rules 2004
Income Tax (Azure Sky Investments 10 Pte Ltd, etc. — Section 13(4) Exemption) Notification 2020
Income Tax (Bail and Personal Bond) Rules 2019
Income Tax (CapitaLand Commercial Trust, etc. — Section 13(12) Exemption) Order 2022
Income Tax (Cash Grant for Research and Development Expenditure for Start-up Company) Regulations 2010
Income Tax (Caterpillar Propulsion Pte Ltd — Section 13(12) Exemption) Order 2019
Income Tax (Computer Gifts — Educational, Research and other Institutions) Rules
Income Tax (Concerto Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2023
Income Tax (Concessionary Rate of Tax for Aircraft Investment Manager) (Prescribed Activities) Regulations 2008
Income Tax (Concessionary Rate of Tax for Aircraft Leasing Company) (Prescribed Activities) Regulations 2008
Income Tax (Concessionary Rate of Tax for Approved Finance and Treasury Centre) Regulations
Income Tax (Concessionary Rate of Tax for Approved Finance and Treasury Centre) Regulations 2017
Income Tax (Concessionary Rate of Tax for Approved Headquarters Company) Regulations
Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2009
Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2017
Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013
Income Tax (Concessionary Rate of Tax for Approved Trustee Companies) Regulations
Income Tax (Concessionary Rate of Tax for Container Investment Manager) Regulations 2010
Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005
Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017
Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2017
Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2023
Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016
Income Tax (Concessionary Rate of Tax for Income Derived from Managing Qualifying Registered Business Trust or Company) Regulations 2009
Income Tax (Concessionary Rate of Tax for Income of Life Insurers Apportioned to Policyholders) Regulations 2009
Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021
Income Tax (Concessionary Rate of Tax for International Growth Company) Regulations 2017
Income Tax (Concessionary Rate of Tax for Provision of Processing Services to Financial Institutions) Regulations 2005
Income Tax (Concessionary Rate of Tax for Shipping Investment Manager) Regulations 2010
Income Tax (Concessionary Rate of Tax for Shipping-related Support Services) Regulations 2012
Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020
Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations
Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) Order 2024
Income Tax (Cromwell SG SPV 5 Pte Ltd — Section 13(12) Exemption) Order 2021
Income Tax (Cromwell SG SPV 5 Pte. Ltd. — Section 13(12) Exemption) Order 2022
Income Tax (Deductible Borrowing Costs) Regulations 2008
Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012
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 (Deduction for Qualifying Training Expenditure) (Prescribed Classes of Individuals) Rules 2013
Income Tax (Deduction for Resident Individual) (Prescribed Payment) Regulations 2012
Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006
Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023
Income Tax (Definition of Designated Unit Trust) Rules 2015
Income Tax (Dreymoor Fertilizers Overseas Pte. Ltd. — Section 13(4) Exemption) Notification 2022
Income Tax (Efficient Pollution Control Equipment) Rules
Income Tax (Electronic Service) Regulations 2018
Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022
Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022
Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022
Income Tax (Employment Gains or Profits — Furniture and Fittings in Place of Residence) Regulations 2015
Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020
Income Tax (Exchange of Information Arrangement) Order 2016
Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations
Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017
Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations
Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations
Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017
Income Tax (Exemption and Deduction of Voluntary Cash Contribution) (Prescribed Person) Regulations 2013
Income Tax (Exemption from section 19B(10A)) Order 2012