Income Tax Act |
Income Tax (Concessionary Rate of Tax for Cyber Trading) Regulations 1999 |
|
Citation and commencement |
1. These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Cyber Trading) Regulations 1999 and shall have effect for the year of assessment 1999 and subsequent years of assessment. |
Definitions |
2. In these Regulations —
|
Period of concession |
3. The Minister (or such other person as he may appoint) may approve any company for the purposes of section 43O of the Act for such period not exceeding 5 years and from such date as he may specify. |
Concessionary rate of tax |
Determination of income chargeable to tax at concessionary rate |
5. For the purposes of these Regulations, the Comptroller shall determine —
|
Made this 22nd day of November 1999.
Permanent Secretary, Ministry of Finance, Singapore. |
[R32.18.047 V.2; AG/LEG/SL/134/97/9 Vol. 1] |
Current Acts and Subsidiary Legislation | |
Current Acts | |
Current Subsidiary Legislation | |
All Collections | |
Acts Supplement | |
Bills Supplement | |
Subsidiary Legislation Supplement | |
Revised Editions of Acts | |
Revised Editions of Subsidiary Legislation |