Income Tax Act
(Chapter 134, Section 13(7))
Income Tax (Exemption of Foreign Income)
(Consolidation) Order
O 33
REVISED EDITION 1990
(25th March 1992)
1.  Subject to the terms and conditions specified in the letter of approval dated 24th May 1988 issued to Woh Hup (Pte.) Ltd., there shall be exempt from tax income received in Singapore by the company out of profits derived from its contract dated 23rd August 1986 for the construction project in Bahrain.
[S 197/88]
[29.7.88]
2.  Subject to the terms and conditions specified in the letter of approval dated 2nd July 1988 issued to Fujikura Asia Limited, there shall be exempt from tax dividends received in Singapore by the said company from approved investments in countries outside Singapore.
[209/88]
[12.8.88]
[S 154/93 wef 09/02/1990]
3.  Subject to the terms and conditions specified in the letter of approval dated 1st October 1988 issued to Mainland Investors (Singapore) Pte. Ltd., there shall be exempt from tax income received in Singapore by the company out of profits derived from its contract dated 17th July 1987 for the construction project in the People‚Äôs Republic of China.
[S 329/88]
[28.10.88]
4.  Omron Management Centre of Asia-Pacific Pte. Ltd. is hereby granted exemption from tax on dividends received in Singapore by the company from approved investments in countries outside Singapore, subject to the terms and conditions specified in the letter of approval dated 10th January 1989, addressed to the company.
[S 63/89]
[17.2.89]
5.  Jurong Engineering Ltd. is hereby granted exemption from tax on the profits received in Singapore by the company from the approved contract amounts in countries outside Singapore, subject to the terms and conditions specified in the letter of approval dated 23rd February 1989 addressed to the company.
[S 139/89]
[7.4.89]
6.  Subject to the terms and conditions specified in the letter of approval dated 14th March 1989 issued to Suntec Investment Pte. Ltd., there shall be exempt from tax the income as specified therein.
[S 157/89]
[14.4.89]
7.  Jurong Engineering Ltd is hereby granted exemption from tax on the profits received in Singapore by the company from the approved contracts in countries outside Singapore, subject to the terms and conditions specified in the letter of approval dated 27th April 1989 addressed to the company.
[S 201/89]
[12.5.89]
8.  Everbloom International Technology (Pte.) Ltd. is hereby granted exemption from tax on the incomes received in Singapore by the company from approved contracts in countries outside Singapore, subject to the terms and conditions specified in the letter of approval dated 27th June 1989 addressed to the company.
[S 333/89]
[4.8.89]
9.  FELS SES Investment Pte. Ltd. is hereby granted exemption from tax on the dividends received in Singapore by the company from its investment in a country outside Singapore, subject to the terms and conditions specified in the letter of approval dated 10th July 1989 addressed to the company.
[S 341/89]
[11.8.89]
10.  Nexus Technology (S) Pte. Ltd. is hereby granted exemption from tax on the incomes received in Singapore by the Company from approved contracts in a country outside Singapore, subject to the terms and conditions specified in the letter of approval dated 26th January 1989 addressed to the company.
[S 347/89]
[18.8.89]
11.  Goodman Fielder Wattie Asia Ltd. is hereby granted exemption from tax on dividends received in Singapore by the company from approved investments in countries outside Singapore, subject to the terms and conditions specified in the letter of approval dated 12th July 1989 addressed to the company.
[S 372/89]
[1.9.89]
12.  Singatronics Asset Holdings Pte. Ltd. is hereby granted exemption from tax on the dividends received in Singapore by the company from its investment in a country outside Singapore, subject to the terms and conditions specified in the letter of approval dated 26th September 1989 addressed to the company.
[S 417/89]
[20.10.89]
13.  Subject to the terms and conditions specified in the letter of approval dated 2nd January 1990 issued to Suntec Investment Pte. Ltd., there shall be exempt from tax the income as specified therein.
[S 35/90]
[26.1.90]
14.  Genisys Integrated Engineers Pte. Ltd. is hereby granted exemption from tax on the incomes received in Singapore by the company from approved contracts in a country outside Singapore, subject to the terms and conditions specified in the letter of approval dated 19th January 1990 addressed to the company.
[S 65/90]
[16.2.90]
15.  Genisys Integrated Engineers Pte. Ltd. is hereby granted exemption from tax on the income received in Singapore by the company from an approved contract in a country outside Singapore, subject to the terms and conditions specified in the letter of approval dated 7th June 1990 addressed to the company.
[S 276/90]
[20.7.90]
16.  TCE Audio Manufacturing Singapore Pte. Ltd. is hereby granted exemption from tax on the dividends received in Singapore by the company from its investment in a country outside Singapore, subject to the terms and conditions specified in the letter of approval dated 2nd July 1990 addressed to the company.
[S 277/90]
[20.7.90]
17.  The following companies are hereby granted exemption from tax on the dividends received in Singapore by the companies from approved investments in countries outside Singapore, subject to the terms and conditions specified in the letters of approval addressed to the companies, respectively:
Company
Date of Letter of Approval
(a) Dominion Textile International (Asia) Pte. Ltd.
7th November 1989.
(b) Milk Products Holdings (SEA) Pte. Ltd.
llth December 1990.
(c) Hitachi Asia Pte. Ltd.
16th April 1990.
(d) GP Batteries International Pte. Ltd.
4th June 1990.
[S 385/90]
[19.10.90]
[S 155/91]
18.  Genisys Integrated Engineers Pte. Ltd. is hereby granted exemption from tax on the income received in Singapore by the company from an approved contract in a country outside Singapore, subject to the terms and conditions specified in the letter of approval dated 19th October 1990 addressed to the company.
[S 401/90]
[2.11.90]
19.  Construction Technology Pte. Ltd. is hereby granted exemption from tax on the income received in Singapore by the company from an approved contract in a country outside Singapore, subject to the terms and conditions specified in the letter of approval dated 8th November 1990 addressed to the company.
[S 411/90]
[16.11.90]
20.  Prima Limited is hereby granted exemption from tax on the dividends received in Singapore by the company from its investment in a country outside Singapore, subject to the terms and conditions specified in the letter of approval dated 23rd January 1991 addressed to the company.
[S 77/91]
[8.2.91]
21.  Neste Singapore Holdings Pte. Ltd. is hereby granted exemption from tax on the dividends received in Singapore by the company from approved investments in countries outside Singapore, subject to the terms and conditions specified in the letter of approval dated 3rd January 1991 addressed to the company.
[S 114/91]
[15.3.91]
22.  Stelux Watch Holdings Limited is hereby granted exemption from tax on the dividends received in Singapore by the company from approved investments in countries outside Singapore, subject to the terms and conditions specified in the letter of approval dated 7th February 1991 addressed to the company.
[S 114/91]
[28.3.91]
23.  Antara Koh Private Limited is hereby granted exemption from tax on the income received in Singapore by the company from an approved contract in a country outside Singapore, subject to the terms and conditions specified in the letter of approval dated 16th March 1991 addressed to the company.
[S 156/91]
[5.4.91]
24.  Toshiba Electronics Asia (Singapore) Pte. Ltd. is hereby granted exemption from tax on the dividends received in Singapore by the company from approved investments in countries outside Singapore, subject to the terms and conditions specified in the letter of approval dated 15th March 1991 addressed to the company.
[S 157/91]
[5.4.91]
25.  Jurong Engineering Limited is hereby granted exemption from tax on the income received in Singapore by the company from approved contracts in countries outside Singapore, subject to the terms and conditions specified in the letter of approval dated 13th May 1991 addressed to the company.
[S 241/91]
[31.5.91]