﻿<?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 and Concessionary Tax Rate for Income from General Business) Regulations 2017 amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-S614-2017?DocDate=20230421&amp;TransactionDate=20240228235959&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20221206&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 4 Approval of insurer</title><description>Approval of insurer During the period from to (both dates inclusive), the Minister or an authorised body may, upon application by any insurer licensed under the Insurance Act 1966 ...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20221206&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 5 Approval of captive insurer</title><description>Approval of captive insurer During the period from to (both dates inclusive), the Minister or an authorised body may, upon application by any captive insurer (whether or not the in...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20221206&amp;ProvIds=</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017. It is...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20221206&amp;ProvIds=av-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - Enacting Formula</title><description>In exercise of the powers conferred by section 43C of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20211231&amp;ProvIds=pr1-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 and are deemed to have come ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20221206&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means a captive insurer approved under regulation 5; approved insurer means an insurer approved under regulation 4; appr...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 3 Application</title><description>Application These Regulations apply to — an approved insurer that is approved as such on or after ; an approved captive insurer that is approved as such on or after ; an approved m...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 4 Approval of insurer</title><description>Approval of insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any insurer licensed under th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 5 Approval of captive insurer</title><description>Approval of captive insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any captive insurer (...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20221206&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 6 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 7 Approval of specialised insurer</title><description>Approval of specialised insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any insurer carry...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20221206&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 8 Concessionary rate of tax for approved insurer</title><description>Concessionary rate of tax for approved insurer Subject to this regulation, tax is payable at the rate of 10% on the income mentioned in paragraph (2) derived by an approved insurer...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20211231&amp;ProvIds=pr9-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 9 Concessionary rate of tax for approved marine hull and liability insurer</title><description>Concessionary rate of tax for approved marine hull and liability insurer Tax is payable at the rate of 10% on income specified in paragraph (2) derived by an approved marine hull a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20221206&amp;ProvIds=pr10-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 10 Concessionary rates of tax for approved specialised insurer</title><description>Concessionary rates of tax for approved specialised insurer Tax is payable at the rate of 5% on the income specified in paragraph (4) derived by an approved specialised insurer in ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr11-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 11 Concessionary rate of tax and exemption for approved captive insurer</title><description>Concessionary rate of tax and exemption for approved captive insurer Subject to the condition in paragraph (5), the income mentioned in paragraph (3) derived by an approved captive...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20221206&amp;ProvIds=pr12-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 12 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations For the purpose of determining the income mentioned in regulation 8(2), all of the following for which a deduction is allowable ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20211231&amp;ProvIds=pr13-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 13 Determination of exempt income of approved captive insurer</title><description>Determination of exempt income of approved captive insurer In determining the amount of exempt income of an approved captive insurer under regulation 11(1) — the Comptroller must h...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20211231&amp;ProvIds=</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017. It is...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 4 Approval of insurer</title><description>Approval of insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any insurer licensed under th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 5 Approval of captive insurer</title><description>Approval of captive insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any captive insurer (...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017. It is...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20200401?ValidDate=20200401&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 4 Approval of insurer</title><description>Approval of insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any insurer licensed under th...</description><pubDate>Wed, 01 Apr 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20200401?ValidDate=20200401&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 5 Approval of captive insurer</title><description>Approval of captive insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any captive insurer (...</description><pubDate>Wed, 01 Apr 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20200401?ValidDate=20200401&amp;ProvIds=</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017. It is...</description><pubDate>Wed, 01 Apr 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20200401&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 4 Approval of insurer</title><description>Approval of insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any insurer licensed under th...</description><pubDate>Wed, 01 Apr 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20200401&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 5 Approval of captive insurer</title><description>Approval of captive insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any captive insurer (...</description><pubDate>Wed, 01 Apr 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20200401&amp;ProvIds=</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017. It is...</description><pubDate>Wed, 01 Apr 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S614-2017/Published?DocDate=20171027170000&amp;ProvIds=av-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - Enacting Formula</title><description>In exercise of the powers conferred by section 43C of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Fri, 27 Oct 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S614-2017/Published?DocDate=20171027170000&amp;ProvIds=pr1-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 and are deemed to have come ...</description><pubDate>Fri, 27 Oct 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S614-2017/Published?DocDate=20171027170000&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means a captive insurer approved under regulation 5; approved insurer means an insurer approved under regulation 4; appr...</description><pubDate>Fri, 27 Oct 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S614-2017/Published?DocDate=20171027170000&amp;ProvIds=pr3-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 3 Application</title><description>Application These Regulations apply to — an approved insurer that is approved as such on or after ; an approved captive insurer that is approved as such on or after ; an approved m...</description><pubDate>Fri, 27 Oct 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S614-2017/Published?DocDate=20171027170000&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 4 Approval of insurer</title><description>Approval of insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any insurer licensed under th...</description><pubDate>Fri, 27 Oct 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S614-2017/Published?DocDate=20171027170000&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 5 Approval of captive insurer</title><description>Approval of captive insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any captive insurer (...</description><pubDate>Fri, 27 Oct 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S614-2017/Published?DocDate=20171027170000&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 6 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any...</description><pubDate>Fri, 27 Oct 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S614-2017/Published?DocDate=20171027170000&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 7 Approval of specialised insurer</title><description>Approval of specialised insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any insurer carry...</description><pubDate>Fri, 27 Oct 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S614-2017/Published?DocDate=20171027170000&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 8 Concessionary rate of tax for approved insurer</title><description>Concessionary rate of tax for approved insurer Subject to this regulation, tax is payable at the rate of 10% on the income mentioned in paragraph (2) derived by an approved insurer...</description><pubDate>Fri, 27 Oct 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S614-2017/Published?DocDate=20171027170000&amp;ProvIds=pr9-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 9 Concessionary rate of tax for approved marine hull and liability insurer</title><description>Concessionary rate of tax for approved marine hull and liability insurer Tax is payable at the rate of 10% on income specified in paragraph (2) derived by an approved marine hull a...</description><pubDate>Fri, 27 Oct 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S614-2017/Published?DocDate=20171027170000&amp;ProvIds=pr10-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 10 Concessionary rates of tax for approved specialised insurer</title><description>Concessionary rates of tax for approved specialised insurer Tax is payable at the rate of 5% on the income specified in paragraph (4) derived by an approved specialised insurer in ...</description><pubDate>Fri, 27 Oct 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S614-2017/Published?DocDate=20171027170000&amp;ProvIds=pr11-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 11 Concessionary rate of tax and exemption for approved captive insurer</title><description>Concessionary rate of tax and exemption for approved captive insurer Subject to the condition in paragraph (5), the income mentioned in paragraph (3) derived by an approved captive...</description><pubDate>Fri, 27 Oct 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S614-2017/Published?DocDate=20171027170000&amp;ProvIds=pr12-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 12 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations For the purpose of determining the income mentioned in regulation 8(2), all of the following for which a deduction is allowable ...</description><pubDate>Fri, 27 Oct 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S614-2017/Published?DocDate=20171027170000&amp;ProvIds=pr13-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 13 Determination of exempt income of approved captive insurer</title><description>Determination of exempt income of approved captive insurer In determining the amount of exempt income of an approved captive insurer under regulation 11(1) — the Comptroller must h...</description><pubDate>Fri, 27 Oct 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S614-2017/Published?DocDate=20171027170000&amp;ProvIds=</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017. It is...</description><pubDate>Fri, 27 Oct 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20200401?ValidDate=20200401&amp;ProvIds=av-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - Enacting Formula</title><description>In exercise of the powers conferred by section 43C of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20200401?ValidDate=20200401&amp;ProvIds=pr1-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 and are deemed to have come ...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20200401?ValidDate=20200401&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means a captive insurer approved under regulation 5; approved insurer means an insurer approved under regulation 4; appr...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20200401?ValidDate=20200401&amp;ProvIds=pr3-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 3 Application</title><description>Application These Regulations apply to — an approved insurer that is approved as such on or after ; an approved captive insurer that is approved as such on or after ; an approved m...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20200401?ValidDate=20200401&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 6 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20200401?ValidDate=20200401&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 7 Approval of specialised insurer</title><description>Approval of specialised insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any insurer carry...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20200401?ValidDate=20200401&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 8 Concessionary rate of tax for approved insurer</title><description>Concessionary rate of tax for approved insurer Subject to this regulation, tax is payable at the rate of 10% on the income mentioned in paragraph (2) derived by an approved insurer...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20200401?ValidDate=20200401&amp;ProvIds=pr9-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 9 Concessionary rate of tax for approved marine hull and liability insurer</title><description>Concessionary rate of tax for approved marine hull and liability insurer Tax is payable at the rate of 10% on income specified in paragraph (2) derived by an approved marine hull a...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20200401?ValidDate=20200401&amp;ProvIds=pr10-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 10 Concessionary rates of tax for approved specialised insurer</title><description>Concessionary rates of tax for approved specialised insurer Tax is payable at the rate of 5% on the income specified in paragraph (4) derived by an approved specialised insurer in ...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20200401?ValidDate=20200401&amp;ProvIds=pr11-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 11 Concessionary rate of tax and exemption for approved captive insurer</title><description>Concessionary rate of tax and exemption for approved captive insurer Subject to the condition in paragraph (5), the income mentioned in paragraph (3) derived by an approved captive...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20200401?ValidDate=20200401&amp;ProvIds=pr12-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 12 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations For the purpose of determining the income mentioned in regulation 8(2), all of the following for which a deduction is allowable ...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20200401?ValidDate=20200401&amp;ProvIds=pr13-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 13 Determination of exempt income of approved captive insurer</title><description>Determination of exempt income of approved captive insurer In determining the amount of exempt income of an approved captive insurer under regulation 11(1) — the Comptroller must h...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 4 Approval of insurer</title><description>Approval of insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any insurer licensed under th...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 5 Approval of captive insurer</title><description>Approval of captive insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any captive insurer (...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20170601?ValidDate=20170601&amp;ProvIds=</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017. It is...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20200401&amp;ProvIds=av-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - Enacting Formula</title><description>In exercise of the powers conferred by section 43C of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20170601&amp;ProvIds=pr1-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 and are deemed to have come ...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20200401&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means a captive insurer approved under regulation 5; approved insurer means an insurer approved under regulation 4; appr...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr3-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 3 Application</title><description>Application These Regulations apply to — an approved insurer that is approved as such on or after ; an approved captive insurer that is approved as such on or after ; an approved m...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20170601&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 4 Approval of insurer</title><description>Approval of insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any insurer licensed under th...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20170601&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 5 Approval of captive insurer</title><description>Approval of captive insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any captive insurer (...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20200401&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 6 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 7 Approval of specialised insurer</title><description>Approval of specialised insurer During the period from to (both dates inclusive), the Minister or such person as the Minister may appoint may, upon application by any insurer carry...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20200401&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 8 Concessionary rate of tax for approved insurer</title><description>Concessionary rate of tax for approved insurer Subject to this regulation, tax is payable at the rate of 10% on the income mentioned in paragraph (2) derived by an approved insurer...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20170601&amp;ProvIds=pr9-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 9 Concessionary rate of tax for approved marine hull and liability insurer</title><description>Concessionary rate of tax for approved marine hull and liability insurer Tax is payable at the rate of 10% on income specified in paragraph (2) derived by an approved marine hull a...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20200401&amp;ProvIds=pr10-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 10 Concessionary rates of tax for approved specialised insurer</title><description>Concessionary rates of tax for approved specialised insurer Tax is payable at the rate of 5% on the income specified in paragraph (4) derived by an approved specialised insurer in ...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr11-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 11 Concessionary rate of tax and exemption for approved captive insurer</title><description>Concessionary rate of tax and exemption for approved captive insurer Subject to the condition in paragraph (5), the income mentioned in paragraph (3) derived by an approved captive...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20200401&amp;ProvIds=pr12-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 12 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations For the purpose of determining the income mentioned in regulation 8(2), all of the following for which a deduction is allowable ...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20170601&amp;ProvIds=pr13-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - 13 Determination of exempt income of approved captive insurer</title><description>Determination of exempt income of approved captive insurer In determining the amount of exempt income of an approved captive insurer under regulation 11(1) — the Comptroller must h...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S614-2017?ValidDate=20170601&amp;ProvIds=</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017. It is...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item></channel></rss>