| Income Tax Act |
| Income Tax (Remission of Tax for Companies) Rules 1999 |
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| Citation |
| 1. These Rules may be cited as the Income Tax (Remission of Tax for Companies) Rules 1999. |
| 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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Permanent Secretary, Ministry of Finance, Singapore. |
| [F41.3.001 Vol. 19; AG/LEG/SL/134/97/9 Vol. 1] |