﻿<?xml version="1.0" encoding="utf-8"?><?xml-stylesheet type="text/xsl" href="/CMS/Content/rss2full.xsl"?><?xml-stylesheet type="text/css" href="/CMS/Content/rss.css"?><rss xmlns:a10="http://www.w3.org/2005/Atom" version="2.0"><channel><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-S36-2021?DocDate=20230807&amp;ValidDate=20220501&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 2 Definitions</title><description>Definitions In these Regulations — approval date , in relation to an approved company, means the date on which the company is approved as such; cost‑sharing agreement means any agr...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 3 Percentage and computation of qualifying intellectual property income subject to concessionary rate of tax</title><description>Percentage and computation of qualifying intellectual property income subject to concessionary rate of tax The percentage of qualifying intellectual property income derived by an a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 4 Change in composition of elected family of qualifying IPRs</title><description>Change in composition of elected family of qualifying IPRs This regulation applies where an approved company elects or is treated as having elected a family of qualifying IPRs for ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 5 Deemed income</title><description>Deemed income This regulation applies where — an approved company has been assessed to tax under section 43X(1) of the Act for qualifying intellectual property income of the approv...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211231&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Schedule</title><description>Regulations 3 and 6 percentage of qualifying intellectual property income subject to concessionary rate For the purposes of regulation 3, the percentage of qualifying intellectual ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021. It is not part of...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211121&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 43ZI(11) of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211121&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 2 Definitions</title><description>Definitions In these Regulations — approval date , in relation to an approved company, means the date on which the company is approved as such; cost‑sharing agreement means any agr...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211121&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 3 Percentage and computation of qualifying intellectual property income subject to concessionary rate of tax</title><description>Percentage and computation of qualifying intellectual property income subject to concessionary rate of tax The percentage of qualifying intellectual property income derived by an a...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211121&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 4 Change in composition of elected family of qualifying IPRs</title><description>Change in composition of elected family of qualifying IPRs This regulation applies where an approved company elects or is treated as having elected a family of qualifying IPRs for ...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211121&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 5 Deemed income</title><description>Deemed income This regulation applies where — an approved company has been assessed to tax under section 43ZI(1) of the Act for qualifying intellectual property income of the appro...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 6 Record-keeping requirements</title><description>Record-keeping requirements An approved company must, beginning on the approval date, keep records of the following: information sufficient to establish that any given income of th...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211121&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Schedule</title><description>Regulations 3 and 6 percentage of qualifying intellectual property income subject to concessionary rate For the purposes of regulation 3, the percentage of qualifying intellectual ...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20211121&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021. It is not part of...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 2 Definitions</title><description>Definitions In these Regulations — approval date , in relation to an approved company, means the date on which the company is approved as such; cost‑sharing agreement means any agr...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 3 Percentage and computation of qualifying intellectual property income subject to concessionary rate of tax</title><description>Percentage and computation of qualifying intellectual property income subject to concessionary rate of tax The percentage of qualifying intellectual property income derived by an a...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 4 Change in composition of elected family of qualifying IPRs</title><description>Change in composition of elected family of qualifying IPRs This regulation applies where an approved company elects or is treated as having elected a family of qualifying IPRs for ...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 5 Deemed income</title><description>Deemed income This regulation applies where — an approved company has been assessed to tax under section 43ZI(1) of the Act for qualifying intellectual property income of the appro...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021/Historical/20211121?ValidDate=20211121&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Schedule</title><description>Regulations 3 and 6 percentage of qualifying intellectual property income subject to concessionary rate For the purposes of regulation 3, the percentage of qualifying intellectual ...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021/Historical/20211121?ValidDate=20211121&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021. It is not part of...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2021/Published?DocDate=20210122170000&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 43ZI(11) of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Fri, 22 Jan 2021 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2021/Published?DocDate=20210122170000&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 and come into operation on .</description><pubDate>Fri, 22 Jan 2021 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2021/Published?DocDate=20210122170000&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 2 Definitions</title><description>Definitions In these Regulations — approval date , in relation to an approved company, means the date on which the company is approved as such; cost‑sharing agreement means any agr...</description><pubDate>Fri, 22 Jan 2021 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2021/Published?DocDate=20210122170000&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 3 Percentage and computation of qualifying intellectual property income subject to concessionary rate of tax</title><description>Percentage and computation of qualifying intellectual property income subject to concessionary rate of tax The percentage of qualifying intellectual property income derived by an a...</description><pubDate>Fri, 22 Jan 2021 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2021/Published?DocDate=20210122170000&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 4 Change in composition of elected family of qualifying IPRs</title><description>Change in composition of elected family of qualifying IPRs This regulation applies where an approved company elects or is treated as having elected a family of qualifying IPRs for ...</description><pubDate>Fri, 22 Jan 2021 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2021/Published?DocDate=20210122170000&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 5 Deemed income</title><description>Deemed income This regulation applies where — an approved company has been assessed to tax under section 43ZI(1) of the Act for qualifying intellectual property income of the appro...</description><pubDate>Fri, 22 Jan 2021 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2021/Published?DocDate=20210122170000&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 6 Record-keeping requirements</title><description>Record-keeping requirements An approved company must, beginning on the approval date, keep records of the following: information sufficient to establish that any given income of th...</description><pubDate>Fri, 22 Jan 2021 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2021/Published?DocDate=20210122170000&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Schedule</title><description>Regulations 3 and 6 percentage of qualifying intellectual property income subject to concessionary rate For the purposes of regulation 3, the percentage of qualifying intellectual ...</description><pubDate>Fri, 22 Jan 2021 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2021/Published?DocDate=20210122170000&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021. It is not part of...</description><pubDate>Fri, 22 Jan 2021 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021/Historical/20210122?ValidDate=20210122&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 43ZI(11) of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021/Historical/20210122?ValidDate=20210122&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 2 Definitions</title><description>Definitions In these Regulations — approval date , in relation to an approved company, means the date on which the company is approved as such; cost‑sharing agreement means any agr...</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021/Historical/20210122?ValidDate=20210122&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 3 Percentage and computation of qualifying intellectual property income subject to concessionary rate of tax</title><description>Percentage and computation of qualifying intellectual property income subject to concessionary rate of tax The percentage of qualifying intellectual property income derived by an a...</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021/Historical/20210122?ValidDate=20210122&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 4 Change in composition of elected family of qualifying IPRs</title><description>Change in composition of elected family of qualifying IPRs This regulation applies where an approved company elects or is treated as having elected a family of qualifying IPRs for ...</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021/Historical/20210122?ValidDate=20210122&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 5 Deemed income</title><description>Deemed income This regulation applies where — an approved company has been assessed to tax under section 43ZI(1) of the Act for qualifying intellectual property income of the appro...</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021/Historical/20210122?ValidDate=20210122&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 6 Record-keeping requirements</title><description>Record-keeping requirements An approved company must, beginning on the approval date, keep records of the following: information sufficient to establish that any given income of th...</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021/Historical/20210122?ValidDate=20210122&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Schedule</title><description>Regulations 3 and 6 percentage of qualifying intellectual property income subject to concessionary rate For the purposes of regulation 3, the percentage of qualifying intellectual ...</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021/Historical/20210122?ValidDate=20210122&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021. It is not part of...</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20210122&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Enacting Formula</title><description>In exercise of the powers conferred by section 43ZI(11) of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021/Historical/20210122?ValidDate=20210122&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 and come into operation on .</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20210122&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 2 Definitions</title><description>Definitions In these Regulations — approval date , in relation to an approved company, means the date on which the company is approved as such; cost‑sharing agreement means any agr...</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20210122&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 3 Percentage and computation of qualifying intellectual property income subject to concessionary rate of tax</title><description>Percentage and computation of qualifying intellectual property income subject to concessionary rate of tax The percentage of qualifying intellectual property income derived by an a...</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20210122&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 4 Change in composition of elected family of qualifying IPRs</title><description>Change in composition of elected family of qualifying IPRs This regulation applies where an approved company elects or is treated as having elected a family of qualifying IPRs for ...</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20210122&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 5 Deemed income</title><description>Deemed income This regulation applies where — an approved company has been assessed to tax under section 43ZI(1) of the Act for qualifying intellectual property income of the appro...</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20210122&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - 6 Record-keeping requirements</title><description>Record-keeping requirements An approved company must, beginning on the approval date, keep records of the following: information sufficient to establish that any given income of th...</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20210122&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Schedule</title><description>Regulations 3 and 6 percentage of qualifying intellectual property income subject to concessionary rate For the purposes of regulation 3, the percentage of qualifying intellectual ...</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2021?ValidDate=20210122&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021. It is not part of...</description><pubDate>Fri, 22 Jan 2021 00:00:00 +0800</pubDate></item></channel></rss>