﻿<?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 (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-S581-2012/Historical/20150401?DocDate=20240912&amp;ValidDate=20190102&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012?ValidDate=20240912&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 7 Exemption from tax of qualifying amount paid by approved master fund or feeder fund referred to in section 13U of Act in relation to approved master-feeder fund structure</title><description>Exemption from tax of qualifying amount paid by approved master fund or feeder fund referred to in section 13U of Act in relation to approved master-feeder fund structure There is ...</description><pubDate>Thu, 12 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012?ValidDate=20240912&amp;ProvIds=pr7A-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 7A Exemption from tax of qualifying amount paid by approved master fund, etc., in section 13U of Act in relation to approved master-feeder fund-SPV structure</title><description>Exemption from tax of qualifying amount paid by approved master fund, etc., in section 13U of Act in relation to approved master-feeder fund-SPV structure There is exempt from tax,...</description><pubDate>Thu, 12 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012?ValidDate=20240912&amp;ProvIds=pr7B-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 7B Exemption from tax of qualifying amount paid by approved master fund, etc., in section 13U of Act in relation to approved master fund-SPV structure</title><description>Exemption from tax of qualifying amount paid by approved master fund, etc., in section 13U of Act in relation to approved master fund-SPV structure There is exempt from tax, in rel...</description><pubDate>Thu, 12 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012?ValidDate=20240912&amp;ProvIds=pr10-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 10 Exemptions not applicable if loan, etc., is for non-investment activities, or payment is for tax avoidance</title><description>Exemptions not applicable if loan, etc., is for non-investment activities, or payment is for tax avoidance The exemption under paragraph 3, 4, 5, 6, 7, 7A, 7B, 8 or 9 only applies ...</description><pubDate>Thu, 12 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012?ValidDate=20240912&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) No...</description><pubDate>Thu, 12 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012?ValidDate=20240912&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 3 Exemption from tax of qualifying amount paid by trustee of prescribed trust fund referred to in section 13C of Act</title><description>Exemption from tax of qualifying amount paid by trustee of prescribed trust fund referred to in section 13C of Act There shall be exempt from tax any qualifying amount liable to be...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20221206?ValidDate=20221206&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 5 Exemption from tax of qualifying amount paid by approved company referred to in section 13O of Act</title><description>Exemption from tax of qualifying amount paid by approved company referred to in section 13O of Act There shall be exempt from tax any qualifying amount liable to be paid by an appr...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012?ValidDate=20240912&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 6 Exemption from tax of qualifying amount paid by approved person, etc., referred to in section 13U of Act</title><description>Exemption from tax of qualifying amount paid by approved person, etc., referred to in section 13U of Act There shall be exempt from tax any qualifying amount liable to be paid by a...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20221206?ValidDate=20221206&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 7 Exemption from tax of qualifying amount paid by approved master fund or feeder fund referred to in section 13U of Act</title><description>Exemption from tax of qualifying amount paid by approved master fund or feeder fund referred to in section 13U of Act There shall be exempt from tax any qualifying amount liable to...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20221206?ValidDate=20221206&amp;ProvIds=pr8-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 8 Exemption from tax of qualifying amount paid by sovereign fund entity referred to in section 13V of Act</title><description>Exemption from tax of qualifying amount paid by sovereign fund entity referred to in section 13V of Act There shall be exempt from tax any qualifying amount liable to be paid by a ...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20221206?ValidDate=20221206&amp;ProvIds=pr9-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 9 Exemption from tax of qualifying amount paid by approved foreign government-owned entity referred to in section 13V of Act</title><description>Exemption from tax of qualifying amount paid by approved foreign government-owned entity referred to in section 13V of Act There shall be exempt from tax any qualifying amount liab...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20221206?ValidDate=20221206&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) No...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20221206?ValidDate=20221206&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 7 Exemption from tax of qualifying amount paid by approved master fund or feeder fund referred to in section 13U of Act</title><description>Exemption from tax of qualifying amount paid by approved master fund or feeder fund referred to in section 13U of Act There shall be exempt from tax any qualifying amount liable to...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20221206?ValidDate=20221206&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) No...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 2 Definitions</title><description>Definitions In this Notification — basis period means the basis period for any year of assessment; qualifying amount means — any interest, commission, fee or other payment; or any ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20221206?ValidDate=20221206&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 4 Exemption from tax of qualifying amount paid by prescribed person referred to in section 13D of Act</title><description>Exemption from tax of qualifying amount paid by prescribed person referred to in section 13D of Act There shall be exempt from tax any qualifying amount liable to be paid by a pers...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 5 Exemption from tax of qualifying amount paid by approved company referred to in section 13O of Act</title><description>Exemption from tax of qualifying amount paid by approved company referred to in section 13O of Act There shall be exempt from tax any qualifying amount liable to be paid by an appr...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 6 Exemption from tax of qualifying amount paid by approved person, etc., referred to in section 13U of Act</title><description>Exemption from tax of qualifying amount paid by approved person, etc., referred to in section 13U of Act There shall be exempt from tax any qualifying amount liable to be paid by a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 7 Exemption from tax of qualifying amount paid by approved master fund or feeder fund referred to in section 13U of Act</title><description>Exemption from tax of qualifying amount paid by approved master fund or feeder fund referred to in section 13U of Act There shall be exempt from tax any qualifying amount liable to...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr8-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 8 Exemption from tax of qualifying amount paid by sovereign fund entity referred to in section 13V of Act</title><description>Exemption from tax of qualifying amount paid by sovereign fund entity referred to in section 13V of Act There shall be exempt from tax any qualifying amount liable to be paid by a ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr9-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 9 Exemption from tax of qualifying amount paid by approved foreign government-owned entity referred to in section 13V of Act</title><description>Exemption from tax of qualifying amount paid by approved foreign government-owned entity referred to in section 13V of Act There shall be exempt from tax any qualifying amount liab...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) No...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 5 Exemption from tax of qualifying amount paid by approved company referred to in section 13O of Act</title><description>Exemption from tax of qualifying amount paid by approved company referred to in section 13O of Act There shall be exempt from tax any qualifying amount liable to be paid by an appr...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 6 Exemption from tax of qualifying amount paid by approved person, etc., referred to in section 13U of Act</title><description>Exemption from tax of qualifying amount paid by approved person, etc., referred to in section 13U of Act There shall be exempt from tax any qualifying amount liable to be paid by a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 7 Exemption from tax of qualifying amount paid by approved master fund or feeder fund referred to in section 13U of Act</title><description>Exemption from tax of qualifying amount paid by approved master fund or feeder fund referred to in section 13U of Act There shall be exempt from tax any qualifying amount liable to...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr8-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 8 Exemption from tax of qualifying amount paid by sovereign fund entity referred to in section 13V of Act</title><description>Exemption from tax of qualifying amount paid by sovereign fund entity referred to in section 13V of Act There shall be exempt from tax any qualifying amount liable to be paid by a ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr9-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 9 Exemption from tax of qualifying amount paid by approved foreign government-owned entity referred to in section 13V of Act</title><description>Exemption from tax of qualifying amount paid by approved foreign government-owned entity referred to in section 13V of Act There shall be exempt from tax any qualifying amount liab...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) No...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20190219?ValidDate=20190219&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 2 Definitions</title><description>Definitions In this Notification — basis period means the basis period for any year of assessment; qualifying amount means — any interest, commission, fee or other payment; or any ...</description><pubDate>Tue, 19 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20190219?ValidDate=20190219&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) No...</description><pubDate>Tue, 19 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20190219?ValidDate=20190219&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 2 Definitions</title><description>Definitions In this Notification — basis period means the basis period for any year of assessment; qualifying amount means — any interest, commission, fee or other payment; or any ...</description><pubDate>Tue, 19 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20190219?ValidDate=20190219&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) No...</description><pubDate>Tue, 19 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20190219?ValidDate=20190219&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 6 Exemption from tax of qualifying amount paid by approved person, etc., referred to in section 13X of Act</title><description>Exemption from tax of qualifying amount paid by approved person, etc., referred to in section 13X of Act There shall be exempt from tax any qualifying amount liable to be paid by a...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 7 Exemption from tax of qualifying amount paid by approved master fund or feeder fund referred to in section 13X of Act</title><description>Exemption from tax of qualifying amount paid by approved master fund or feeder fund referred to in section 13X of Act There shall be exempt from tax any qualifying amount liable to...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20150401?ValidDate=20150401&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) No...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20150401?ValidDate=20150401&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) No...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20190219?ValidDate=20190219&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 6 Exemption from tax of qualifying amount paid by approved person, etc., referred to in section 13X of Act</title><description>Exemption from tax of qualifying amount paid by approved person, etc., referred to in section 13X of Act There shall be exempt from tax any qualifying amount liable to be paid by a...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20190219?ValidDate=20190219&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 7 Exemption from tax of qualifying amount paid by approved master fund or feeder fund referred to in section 13X of Act</title><description>Exemption from tax of qualifying amount paid by approved master fund or feeder fund referred to in section 13X of Act There shall be exempt from tax any qualifying amount liable to...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S581-2012/Published?DocDate=20121122&amp;ProvIds=av-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act, the Minister for Finance hereby makes the following Notification:</description><pubDate>Thu, 22 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S581-2012/Published?DocDate=20121122&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 1 Citation and commencement</title><description>Citation and commencement This Notification may be cited as the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notificati...</description><pubDate>Thu, 22 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S581-2012/Published?DocDate=20121122&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 2 Definitions</title><description>Definitions In this Notification — basis period means the basis period for any year of assessment; qualifying amount means — any interest, commission, fee or other payment; or any...</description><pubDate>Thu, 22 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S581-2012/Published?DocDate=20121122&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 3 Exemption from tax of qualifying amount paid by trustee of prescribed trust fund referred to in section 13C of Act</title><description>Exemption from tax of qualifying amount paid by trustee of prescribed trust fund referred to in section 13C of Act There shall be exempt from tax any qualifying amount liable to b...</description><pubDate>Thu, 22 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S581-2012/Published?DocDate=20121122&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 4 Exemption from tax of qualifying amount paid by prescribed person referred to in section 13CA of Act</title><description>Exemption from tax of qualifying amount paid by prescribed person referred to in section 13CA of Act There shall be exempt from tax any qualifying amount liable to be paid by a pe...</description><pubDate>Thu, 22 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S581-2012/Published?DocDate=20121122&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 5 Exemption from tax of qualifying amount paid by approved company referred to in section 13R of Act</title><description>Exemption from tax of qualifying amount paid by approved company referred to in section 13R of Act There shall be exempt from tax any qualifying amount liable to be paid by an app...</description><pubDate>Thu, 22 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S581-2012/Published?DocDate=20121122&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 6 Exemption from tax of qualifying amount paid by approved person, etc., referred to in section 13X of Act</title><description>Exemption from tax of qualifying amount paid by approved person, etc., referred to in section 13X of Act There shall be exempt from tax any qualifying amount liable to be paid by ...</description><pubDate>Thu, 22 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S581-2012/Published?DocDate=20121122&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 7 Exemption from tax of qualifying amount paid by approved master fund or feeder fund referred to in section 13X of Act</title><description>Exemption from tax of qualifying amount paid by approved master fund or feeder fund referred to in section 13X of Act There shall be exempt from tax any qualifying amount liable t...</description><pubDate>Thu, 22 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S581-2012/Published?DocDate=20121122&amp;ProvIds=pr8-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 8 Exemption from tax of qualifying amount paid by sovereign fund entity referred to in section 13Y of Act</title><description>Exemption from tax of qualifying amount paid by sovereign fund entity referred to in section 13Y of Act There shall be exempt from tax any qualifying amount liable to be paid by a...</description><pubDate>Thu, 22 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S581-2012/Published?DocDate=20121122&amp;ProvIds=pr9-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 9 Exemption from tax of qualifying amount paid by approved foreign government-owned entity referred to in section 13Y of Act</title><description>Exemption from tax of qualifying amount paid by approved foreign government-owned entity referred to in section 13Y of Act There shall be exempt from tax any qualifying amount lia...</description><pubDate>Thu, 22 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S581-2012/Published?DocDate=20121122&amp;ProvIds=pr10-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 10 Exemptions not applicable if loan, etc., is for non-investment activities, or payment is for tax avoidance</title><description>Exemptions not applicable if loan, etc., is for non-investment activities, or payment is for tax avoidance The exemption under paragraph 3, 4, 5, 6, 7, 8 or 9 only applies to a qu...</description><pubDate>Thu, 22 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S581-2012/Published?DocDate=20121122&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) N...</description><pubDate>Thu, 22 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20101015?ValidDate=20101015&amp;ProvIds=av-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act , the Minister for Finance hereby makes the following Notification:</description><pubDate>Fri, 15 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 1 Citation and commencement</title><description>Citation and commencement This Notification may be cited as the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notificatio...</description><pubDate>Fri, 15 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20101015?ValidDate=20101015&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 2 Definitions</title><description>Definitions In this Notification — basis period means the basis period for any year of assessment; qualifying amount means — any interest, commission, fee or other payment; or any ...</description><pubDate>Fri, 15 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20190219?ValidDate=20190219&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 3 Exemption from tax of qualifying amount paid by trustee of prescribed trust fund referred to in section 13C of Act</title><description>Exemption from tax of qualifying amount paid by trustee of prescribed trust fund referred to in section 13C of Act There shall be exempt from tax any qualifying amount liable to be...</description><pubDate>Fri, 15 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20101015?ValidDate=20101015&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 4 Exemption from tax of qualifying amount paid by prescribed person referred to in section 13CA of Act</title><description>Exemption from tax of qualifying amount paid by prescribed person referred to in section 13CA of Act There shall be exempt from tax any qualifying amount liable to be paid by a per...</description><pubDate>Fri, 15 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20190219?ValidDate=20190219&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 5 Exemption from tax of qualifying amount paid by approved company referred to in section 13R of Act</title><description>Exemption from tax of qualifying amount paid by approved company referred to in section 13R of Act There shall be exempt from tax any qualifying amount liable to be paid by an appr...</description><pubDate>Fri, 15 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20101015?ValidDate=20101015&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 6 Exemption from tax of qualifying amount paid by approved person, etc., referred to in section 13X of Act</title><description>Exemption from tax of qualifying amount paid by approved person, etc., referred to in section 13X of Act There shall be exempt from tax any qualifying amount liable to be paid by a...</description><pubDate>Fri, 15 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20101015?ValidDate=20101015&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 7 Exemption from tax of qualifying amount paid by approved master fund or feeder fund referred to in section 13X of Act</title><description>Exemption from tax of qualifying amount paid by approved master fund or feeder fund referred to in section 13X of Act There shall be exempt from tax any qualifying amount liable to...</description><pubDate>Fri, 15 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20101015?ValidDate=20101015&amp;ProvIds=pr8-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 8 Exemption from tax of qualifying amount paid by sovereign fund entity referred to in section 13Y of Act</title><description>Exemption from tax of qualifying amount paid by sovereign fund entity referred to in section 13Y of Act There shall be exempt from tax any qualifying amount liable to be paid by a ...</description><pubDate>Fri, 15 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20190219?ValidDate=20190219&amp;ProvIds=pr9-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 9 Exemption from tax of qualifying amount paid by approved foreign government-owned entity referred to in section 13Y of Act</title><description>Exemption from tax of qualifying amount paid by approved foreign government-owned entity referred to in section 13Y of Act There shall be exempt from tax any qualifying amount liab...</description><pubDate>Fri, 15 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr10-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 10 Exemptions not applicable if loan, etc., is for non-investment activities, or payment is for tax avoidance</title><description>Exemptions not applicable if loan, etc., is for non-investment activities, or payment is for tax avoidance The exemption under paragraph 3, 4, 5, 6, 7, 8 or 9 only applies to a qua...</description><pubDate>Fri, 15 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20101015?ValidDate=20101015&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) No...</description><pubDate>Fri, 15 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20101015?ValidDate=20101015&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 6 Exemption from tax of qualifying amount paid by approved person, etc., referred to in section 13X of Act</title><description>Exemption from tax of qualifying amount paid by approved person, etc., referred to in section 13X of Act There shall be exempt from tax any qualifying amount liable to be paid by a...</description><pubDate>Fri, 15 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20101015?ValidDate=20101015&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 7 Exemption from tax of qualifying amount paid by approved master fund or feeder fund referred to in section 13X of Act</title><description>Exemption from tax of qualifying amount paid by approved master fund or feeder fund referred to in section 13X of Act There shall be exempt from tax any qualifying amount liable to...</description><pubDate>Fri, 15 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20101015?ValidDate=20101015&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) No...</description><pubDate>Fri, 15 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 2 Definitions</title><description>Definitions In this Notification — basis period means the basis period for any year of assessment; qualifying amount means — any interest, commission, fee or other payment; or any ...</description><pubDate>Fri, 15 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20190219?ValidDate=20190219&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 4 Exemption from tax of qualifying amount paid by prescribed person referred to in section 13CA of Act</title><description>Exemption from tax of qualifying amount paid by prescribed person referred to in section 13CA of Act There shall be exempt from tax any qualifying amount liable to be paid by a per...</description><pubDate>Fri, 15 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20190219?ValidDate=20190219&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 5 Exemption from tax of qualifying amount paid by approved company referred to in section 13R of Act</title><description>Exemption from tax of qualifying amount paid by approved company referred to in section 13R of Act There shall be exempt from tax any qualifying amount liable to be paid by an appr...</description><pubDate>Fri, 15 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20190219?ValidDate=20190219&amp;ProvIds=pr8-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 8 Exemption from tax of qualifying amount paid by sovereign fund entity referred to in section 13Y of Act</title><description>Exemption from tax of qualifying amount paid by sovereign fund entity referred to in section 13Y of Act There shall be exempt from tax any qualifying amount liable to be paid by a ...</description><pubDate>Fri, 15 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20190219?ValidDate=20190219&amp;ProvIds=pr9-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 9 Exemption from tax of qualifying amount paid by approved foreign government-owned entity referred to in section 13Y of Act</title><description>Exemption from tax of qualifying amount paid by approved foreign government-owned entity referred to in section 13Y of Act There shall be exempt from tax any qualifying amount liab...</description><pubDate>Fri, 15 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 3 Exemption from tax of qualifying amount paid by trustee of prescribed trust fund referred to in section 13C of Act</title><description>Exemption from tax of qualifying amount paid by trustee of prescribed trust fund referred to in section 13C of Act There shall be exempt from tax any qualifying amount liable to be...</description><pubDate>Fri, 15 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S581-2012/Historical/20221206?ValidDate=20221206&amp;ProvIds=pr10-</link><title>Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 - 10 Exemptions not applicable if loan, etc., is for non-investment activities, or payment is for tax avoidance</title><description>Exemptions not applicable if loan, etc., is for non-investment activities, or payment is for tax avoidance The exemption under paragraph 3, 4, 5, 6, 7, 8 or 9 only applies to a qua...</description><pubDate>Fri, 15 Oct 2010 00:00:00 +0800</pubDate></item></channel></rss>