Income Tax Act |
Income Tax (Transfer Pricing Documentation) (Amendment) Rules 2021 |
|
Citation and commencement |
1. These Rules are the Income Tax (Transfer Pricing Documentation) (Amendment) Rules 2021 and come into operation on 29 July 2021. |
Amendment of First Schedule |
2. The First Schedule to the Income Tax (Transfer Pricing Documentation) Rules 2018 (G.N. No. S 93/2018) is amended —
|
Permanent Secretary, Ministry of Finance, Singapore. |
[R032.007.0016.V5; AG/LEGIS/SL/134/2020/43 Vol. 1] |
(To be presented to Parliament under section 7(2) of the Income Tax Act). |