﻿<?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 Approved Qualifying Companies) Regulations 2013 amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-S731-2013?DocDate=20240412&amp;TransactionDate=20240426235959&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013?ValidDate=20211108&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 3 Approved qualifying company</title><description>Approved qualifying company For the purposes of section 43P(1)(b ) of the Act, the Minister or a person appointed by the Minister (called in these Regulations the appointed person)...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013?ValidDate=20211108&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Tax at the rate of 5% is levied and must be paid for each year of assessment on the income of a qualifying company that has been approved for that rate fr...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013?ValidDate=20211108&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013. It is not part ...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr2-XX-pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved qualifying company means an approved qualifying company mentioned in section 43P of the Act; AT1 ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013?ValidDate=20210701&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013. It is not part ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013/Historical/20210701?ValidDate=20210701&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013. It is not part ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 3 Approved qualifying company</title><description>Approved qualifying company The Minister or such person as he may appoint (referred to in these Regulations as the appointed person) may for the purposes of section 43P(1)(b ) of t...</description><pubDate>Fri, 25 Mar 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr4-XX-pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 4 Concessionary rate of tax</title><description>Concessionary rate of tax For the purposes of section 43P(1)(b ) of the Act and subject to paragraph (2), tax is payable at the rate of 10% for each year of assessment on the incom...</description><pubDate>Fri, 25 Mar 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013?ValidDate=20160325&amp;ProvIds=pr2-XX-pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved qualifying company means an approved qualifying company mentioned in section 43P of the Act; AT1 ...</description><pubDate>Fri, 25 Mar 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr2A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 2A Association</title><description>Association For the purposes of these Regulations, a company (X ) is associated with an approved qualifying company (Y ) if any of the requirements relating to the control of opera...</description><pubDate>Fri, 25 Mar 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013?ValidDate=20210701&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 3 Approved qualifying company</title><description>Approved qualifying company The Minister or such person as he may appoint (referred to in these Regulations as the appointed person) may for the purposes of section 43P(1)(b ) of t...</description><pubDate>Fri, 25 Mar 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013?ValidDate=20210701&amp;ProvIds=pr4-XX-pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 4 Concessionary rate of tax</title><description>Concessionary rate of tax For the purposes of section 43P(1)(b ) of the Act and subject to paragraph (2), tax is payable at the rate of 10% for each year of assessment on the incom...</description><pubDate>Fri, 25 Mar 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013/Historical/20210701?ValidDate=20210701&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - Schedule Prescribed qualifying structured commodity financing activities</title><description>Regulation 2 Prescribed qualifying structured commodity financing activities The following activities which relate to structured commodity financing: prepayment; factoring; forfait...</description><pubDate>Fri, 25 Mar 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013?ValidDate=20160325&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013. It is not part ...</description><pubDate>Fri, 25 Mar 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S731-2013/Published?DocDate=20131204170000&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - Enacting Formula</title><description>In exercise of the powers conferred by section 43P of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Wed, 04 Dec 2013 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S731-2013/Published?DocDate=20131204170000&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 and shall be deemed to hav...</description><pubDate>Wed, 04 Dec 2013 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S731-2013/Published?DocDate=20131204170000&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved financial sector incentive (derivatives market) company means any company approved under section ...</description><pubDate>Wed, 04 Dec 2013 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S731-2013/Published?DocDate=20131204170000&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 3 Approved qualifying company</title><description>Approved qualifying company The Minister or such person as he may appoint (referred to in these Regulations as the appointed person) may for the purposes of section 43P(1)(b ) of t...</description><pubDate>Wed, 04 Dec 2013 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S731-2013/Published?DocDate=20131204170000&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to paragraph (2), tax at the rate of 10% shall be levied and paid for each year of assessment upon the income received or receivable from any of t...</description><pubDate>Wed, 04 Dec 2013 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S731-2013/Published?DocDate=20131204170000&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 5 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulation 4, the Comptroller shall determine — the income chargeable to tax of an approved qualifying company having ...</description><pubDate>Wed, 04 Dec 2013 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S731-2013/Published?DocDate=20131204170000&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - Schedule Prescribed qualifying structured commodity financing activities</title><description>Regulation 2 Prescribed qualifying structured commodity financing activities The following activities which relate to structured commodity financing: prepayment; factoring; forfeit...</description><pubDate>Wed, 04 Dec 2013 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S731-2013/Published?DocDate=20131204170000&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013. It is not part ...</description><pubDate>Wed, 04 Dec 2013 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013?ValidDate=20211108&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - Enacting Formula</title><description>In exercise of the powers conferred by section 43P of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Fri, 21 May 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013?ValidDate=20100521&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 and shall be deemed to hav...</description><pubDate>Fri, 21 May 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013?ValidDate=20100521&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved financial sector incentive (derivatives market) company means any company approved under section ...</description><pubDate>Fri, 21 May 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013?ValidDate=20100521&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 3 Approved qualifying company</title><description>Approved qualifying company The Minister or such person as he may appoint (referred to in these Regulations as the appointed person) may for the purposes of section 43P(1)(b ) of t...</description><pubDate>Fri, 21 May 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013?ValidDate=20100521&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to paragraph (2), tax at the rate of 10% shall be levied and paid for each year of assessment upon the income received or receivable from any of t...</description><pubDate>Fri, 21 May 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013?ValidDate=20100521&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 5 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulation 4, the Comptroller shall determine — the income chargeable to tax of an approved qualifying company having ...</description><pubDate>Fri, 21 May 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013?ValidDate=20100521&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - Schedule Prescribed qualifying structured commodity financing activities</title><description>Regulation 2 Prescribed qualifying structured commodity financing activities The following activities which relate to structured commodity financing: prepayment; factoring; forfait...</description><pubDate>Fri, 21 May 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013?ValidDate=20100521&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013. It is not part ...</description><pubDate>Fri, 21 May 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013/Historical/20100521?ValidDate=20100521&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved financial sector incentive (derivatives market) company means any company approved under section ...</description><pubDate>Fri, 21 May 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013/Historical/20100521?ValidDate=20100521&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 3 Approved qualifying company</title><description>Approved qualifying company The Minister or such person as he may appoint (referred to in these Regulations as the appointed person) may for the purposes of section 43P(1)(b ) of t...</description><pubDate>Fri, 21 May 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013/Historical/20100521?ValidDate=20100521&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to paragraph (2), tax at the rate of 10% shall be levied and paid for each year of assessment upon the income received or receivable from any of t...</description><pubDate>Fri, 21 May 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013/Historical/20100521?ValidDate=20100521&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - Schedule Prescribed qualifying structured commodity financing activities</title><description>Regulation 2 Prescribed qualifying structured commodity financing activities The following activities which relate to structured commodity financing: prepayment; factoring; forfait...</description><pubDate>Fri, 21 May 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S731-2013/Historical/20100521?ValidDate=20100521&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013. It is not part ...</description><pubDate>Fri, 21 May 2010 00:00:00 +0800</pubDate></item></channel></rss>