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 —
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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:
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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:
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