| Income Tax Act |
| Income Tax (Concessionary Rate of Tax for Approved Credit Rating Agency) Regulations |
| Rg 2 |
| G.N. No. S 394/1999 |
| REVISED EDITION 2001 |
| (31st January 2001) |
| Citation and commencement |
| Concessionary rate of tax |
2. Tax shall be payable by a credit rating agency approved under section 43M of the Act at the rate of 10% on the income derived in Singapore by it from the provision of credit rating services in respect of —
|
| Determination of income chargeable to tax |
3. For the purposes of these Regulations, the Comptroller shall determine —
|