| Income Tax Act |
| Income Tax (Remission of Tax for Companies) Rules |
| R 14 |
| G.N. No. S 492/1999 |
| REVISED EDITION 2001 |
| (31st January 2001) |
| [12th November 1999] |
| Citation |
| 1. These Rules may be cited as the Income Tax (Remission of Tax for Companies) Rules. |
| Definitions |
2. In these Rules —
|
| Computation of tax payable on Singapore dividend |
3. In determining the amount of tax payable by a company on any Singapore dividend for the year of assessment 1999, the following provisions shall apply:
|
| Exemption of certain dividends |
4. Where a company resident in Singapore is given a remission of tax for the year of assessment 1999 under section 92(3) of the Act, the following provisions shall apply:
|