﻿<?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 Financial Sector Incentive Companies) Regulations 2005 amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-S735-2005?DocDate=20210630&amp;TransactionDate=20240228235959&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr2A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2A Application</title><description>Application These Regulations apply to every financial sector incentive company that is approved as such under regulation 3(1) or (5), the effective date of whose approval as such ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before 1st January 2011</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before Subject to this regulation and regulation 7, tax shall be payable at the r...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4A 12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after 1st January 2011</title><description>12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after Subject to this regulation and regulation 7A, tax shall be payable at...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr4B-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4B 12% tax payable on qualifying income of financial sector incentive (trustee companies) company derived between 1 April 2016 and 30 June 2021</title><description>12% tax payable on qualifying income of financial sector incentive (trustee companies) company derived between and Subject to paragraph (2), tax is payable at the rate of 12% on th...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7, tax shall be payable at the rate of 10% on the income of a fin...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 9 Determination of income chargeable with tax</title><description>Determination of income chargeable with tax Subject to regulation 9A, for the purposes of regulations 4, 4A, 4B, 5, 6 and 8, the Comptroller shall determine — the chargeable income...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=pr11-XX-pr11-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 11 Financial sector incentive company to maintain records</title><description>Financial sector incentive company to maintain records For income derived before , a financial sector incentive company shall keep and maintain such records, as may be required by ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=Sc4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Fourth Schedule </title><description>Regulations 4A, 7A and 8 LIST OF ACTIVITIES OF FINANCIAL SECTOR INCENTIVE (STANDARD TIER) COMPANIES ACTIVITIES THE INCOME FROM WHICH, IF DERIVED BETWEEN 1 JANUARY 2011 AND 31 DECEM...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=Sc5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Fifth Schedule </title><description>Regulations 4A, 7A and 8 ACTIVITIES OF FINANCIAL SECTOR INCENTIVE (STANDARDTIER) COMPANIES THE INCOME FROM WHICH, IF DERIVED BETWEEN 1 JANUARY 2014 AND 30 JUNE 2021 (BOTH DATES INC...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=Sc6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Sixth Schedule Activities of financial sector incentive (standard tier) companies the income from which, if derived on or after 1 July 2021, qualifies for 12% tax rate</title><description>Regulation 4A(1C) Activities of financial sector incentive (standard tier) companies the income from which, if derived on or after , qualifies for 12% tax rate The income of a fina...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20200716?ValidDate=20200716&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20200716?ValidDate=20200716&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20200716?ValidDate=20200716&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20200716?ValidDate=20200716&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20200716?ValidDate=20200716&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20200716&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20200716&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20200716&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20200716?ValidDate=20200716&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20200716&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20200716?ValidDate=20200716&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20210701&amp;ProvIds=Sc2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Second Schedule Repealed</title><description>Deleted by S 556/2020 wef 16/07/2020</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005?ValidDate=20200716&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20200716?ValidDate=20200716&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4A 12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after 1st January 2011</title><description>12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after Subject to this regulation and regulation 7A, tax shall be payable at...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20190101?ValidDate=20190101&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20190101?ValidDate=20190101&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4A 12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after 1st January 2011</title><description>12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after Subject to this regulation and regulation 7A, tax shall be payable at...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20190101?ValidDate=20190101&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20190101?ValidDate=20190101&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20190101?ValidDate=20190101&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20190101?ValidDate=20190101&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20190101?ValidDate=20190101&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20190101?ValidDate=20190101&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20190101?ValidDate=20190101&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20190101?ValidDate=20190101&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20190101?ValidDate=20190101&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20190101?ValidDate=20190101&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20190101?ValidDate=20190101&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20200716?ValidDate=20200716&amp;ProvIds=pr2A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2A Application</title><description>Application These Regulations apply to every finance sector incentive company that is approved as such under regulation 3(1) or (5), the effective date of whose approval as such is...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr2A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2A Application</title><description>Application These Regulations apply to every finance sector incentive company that is approved as such under regulation 3(1) or (5), the effective date of whose approval as such is...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20190101?ValidDate=20190101&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - First Schedule List of Activities</title><description>Regulation 10 List of Activities For the purpose of regulation 10, the previous incentive income of a financial sector incentive company shall be derived from any of the following ...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20170601?ValidDate=20170601&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20170601?ValidDate=20170601&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20190101?ValidDate=20190101&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160411?ValidDate=20160411&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - First Schedule List of Activities</title><description>Regulation 10 List of Activities For the purpose of regulation 10, the previous incentive income of a financial sector incentive company shall be derived from any of the following ...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160411?ValidDate=20160411&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160411?ValidDate=20160411&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - First Schedule List of Activities</title><description>Regulation 10 List of Activities For the purpose of regulation 10, the previous incentive income of a financial sector incentive company shall be derived from any of the following ...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160411?ValidDate=20160411&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20200716?ValidDate=20200716&amp;ProvIds=pr4B-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4B 12% tax payable on qualifying income of financial sector incentive (trustee companies) company derived on or after 1 April 2016</title><description>12% tax payable on qualifying income of financial sector incentive (trustee companies) company derived on or after Subject to paragraph (2), tax is payable at the rate of 12% on th...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr4B-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4B 12% tax payable on qualifying income of financial sector incentive (trustee companies) company derived on or after 1 April 2016</title><description>12% tax payable on qualifying income of financial sector incentive (trustee companies) company derived on or after Subject to paragraph (2), tax is payable at the rate of 12% on th...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160401?ValidDate=20160401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160401?ValidDate=20160401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20200716?ValidDate=20200716&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7, tax shall be payable at the rate of 10% on the income of a fin...</description><pubDate>Fri, 29 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20200716?ValidDate=20200716&amp;ProvIds=Sc5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Fifth Schedule </title><description>Regulations 4A, 7A and 8 ACTIVITIES OF FINANCIAL SECTOR INCENTIVE (STANDARD TIER) COMPANIES THE INCOME FROM WHICH, IF DERIVED ON OR AFTER 1 JANUARY 2014, QUALIFIES FOR 12% TAX RATE...</description><pubDate>Fri, 29 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150529?ValidDate=20150529&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Fri, 29 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150529?ValidDate=20150529&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7, tax shall be payable at the rate of 10% on the income of a fin...</description><pubDate>Fri, 29 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150529?ValidDate=20150529&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Fri, 29 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150529?ValidDate=20150529&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Fri, 29 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150529?ValidDate=20150529&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Fri, 29 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150529?ValidDate=20150529&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Fri, 29 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150529?ValidDate=20150529&amp;ProvIds=Sc5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Fifth Schedule </title><description>Regulations 4A, 7A and 8 ACTIVITIES OF FINANCIAL SECTOR INCENTIVE (STANDARD TIER) COMPANIES THE INCOME FROM WHICH, IF DERIVED ON OR AFTER 1 JANUARY 2014, QUALIFIES FOR 12% TAX RATE...</description><pubDate>Fri, 29 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150529?ValidDate=20150529&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Fri, 29 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150529?ValidDate=20150529&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Fri, 29 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150529?ValidDate=20150529&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Fri, 29 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150529?ValidDate=20150529&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Fri, 29 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150529?ValidDate=20150529&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Fri, 29 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150529?ValidDate=20150529&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Fri, 29 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150529?ValidDate=20150529&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Fri, 29 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7, tax shall be payable at the rate of 10% on the income of a fin...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150401?ValidDate=20150401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7, tax shall be payable at the rate of 10% on the income of a fin...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150401?ValidDate=20150401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20200716?ValidDate=20200716&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before 1st January 2011</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before Subject to this regulation and regulation 7, tax shall be payable at the r...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before 1st January 2011</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before Subject to this regulation and regulation 7, tax shall be payable at the r...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4A 12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after 1st January 2011</title><description>12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after Subject to this regulation and regulation 7A, tax shall be payable at...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20141127?ValidDate=20141127&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20141127?ValidDate=20141127&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4A 12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after 1st January 2011</title><description>12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after Subject to this regulation and regulation 7A, tax shall be payable at...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20200716?ValidDate=20200716&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 9 Determination of income chargeable with tax</title><description>Determination of income chargeable with tax Subject to regulation 9A, for the purposes of regulations 4, 4A , 5, 6 and 8, the Comptroller shall determine — the chargeable income of...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before 1st January 2011</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before Subject to this regulation and regulation 7, tax shall be payable at the r...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4A 12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after 1st January 2011</title><description>12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after Subject to this regulation and regulation 7A, tax shall be payable at...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 9 Determination of income chargeable with tax</title><description>Determination of income chargeable with tax Subject to regulation 9A, for the purposes of regulations 4, 4A , 5, 6 and 8, the Comptroller shall determine — the chargeable income of...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr9A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 9A Deduction, etc., where activity subject to 2 concessionary tax rates</title><description>Deduction, etc., where activity subject to 2 concessionary tax rates This regulation applies where income of a financial sector incentive company from an activity is subject to 2 d...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150401?ValidDate=20150401&amp;ProvIds=Sc5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Fifth Schedule </title><description>Regulations 4A, 7A and 8 ACTIVITIES OF FINANCIAL SECTOR INCENTIVE (STANDARD TIER) COMPANIES THE INCOME FROM WHICH, IF DERIVED ON OR AFTER 1 JANUARY 2014, QUALIFIES FOR 12% TAX RATE...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20140101?ValidDate=20140101&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before 1st January 2011</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before Subject to this regulation and regulation 7, tax shall be payable at the r...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4A 12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after 1st January 2011</title><description>12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after Subject to this regulation and regulation 7A, tax shall be payable at...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20140101?ValidDate=20140101&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150401?ValidDate=20150401&amp;ProvIds=Sc5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Fifth Schedule </title><description>Regulations 4A, 7A and 8 ACTIVITIES OF FINANCIAL SECTOR INCENTIVE (STANDARD TIER) COMPANIES THE INCOME FROM WHICH, IF DERIVED ON OR AFTER 1 JANUARY 2014, QUALIFIES FOR 12% TAX RATE...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20150529?ValidDate=20150529&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4A 12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after 1st January 2011</title><description>12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after Subject to this regulation and regulation 7A, tax shall be payable at...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130628?ValidDate=20130628&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4A 12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after 1st January 2011</title><description>12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after Subject to this regulation and regulation 7A, tax shall be payable at...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130628?ValidDate=20130628&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20200716?ValidDate=20200716&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20200716?ValidDate=20200716&amp;ProvIds=Sc4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Fourth Schedule </title><description>Regulations 4A, 7A and 8 LIST OF ACTIVITIES OF FINANCIAL SECTOR INCENTIVE (STANDARD TIER) COMPANIES ACTIVITIES THE INCOME FROM WHICH, IF DERIVED BETWEEN 1 JANUARY 2011 AND 31 DECEM...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before 1st January 2011</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before Subject to this regulation and regulation 7, tax shall be payable at the r...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4A 12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after 1st January 2011</title><description>12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after Subject to this regulation and regulation 7A, tax shall be payable at...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7, tax shall be payable at the rate of 10% on the income of a fin...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130628?ValidDate=20130628&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - First Schedule List of Activities</title><description>Regulation 10 List of Activities For the purpose of regulation 10, the previous incentive income of a financial sector incentive company shall be derived from any of the following ...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130628?ValidDate=20130628&amp;ProvIds=Sc4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Fourth Schedule </title><description>Regulations 4A, 7A and 8 LIST OF ACTIVITIES OF FINANCIAL SECTOR INCENTIVE (STANDARD TIER) COMPANIES ACTIVITIES THE INCOME FROM WHICH, IF DERIVED BETWEEN 1 JANUARY 2011 AND 31 DECEM...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130401?ValidDate=20130401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4A 12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after 1st January 2011</title><description>12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after Subject to this regulation and regulation 7A, tax shall be payable at...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130401?ValidDate=20130401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before 1st January 2011</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before Subject to this regulation and regulation 7, tax shall be payable at the r...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7, tax shall be payable at the rate of 10% on the income of a fin...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20160401?ValidDate=20160401&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - First Schedule List of Activities</title><description>Regulation 10 List of Activities For the purpose of regulation 10, the previous incentive income of a financial sector incentive company shall be derived from any of the following ...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Tue, 29 Nov 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Tue, 29 Nov 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before 1st January 2011</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before Subject to this regulation and regulation 7, tax shall be payable at the r...</description><pubDate>Tue, 29 Nov 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Tue, 29 Nov 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7, tax shall be payable at the rate of 10% on the income of a fin...</description><pubDate>Tue, 29 Nov 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Tue, 29 Nov 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Tue, 29 Nov 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Tue, 29 Nov 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Tue, 29 Nov 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - First Schedule List of Activities</title><description>Regulation 10 List of Activities For the purpose of regulation 10, the previous incentive income of a financial sector incentive company shall be derived from any of the following ...</description><pubDate>Tue, 29 Nov 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Tue, 29 Nov 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Tue, 29 Nov 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Tue, 29 Nov 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before 1st January 2011</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before Subject to this regulation and regulation 7, tax shall be payable at the r...</description><pubDate>Tue, 29 Nov 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Tue, 29 Nov 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7, tax shall be payable at the rate of 10% on the income of a fin...</description><pubDate>Tue, 29 Nov 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Tue, 29 Nov 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Tue, 29 Nov 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Tue, 29 Nov 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Tue, 29 Nov 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - First Schedule List of Activities</title><description>Regulation 10 List of Activities For the purpose of regulation 10, the previous incentive income of a financial sector incentive company shall be derived from any of the following ...</description><pubDate>Tue, 29 Nov 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Tue, 29 Nov 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20110101?ValidDate=20110101&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20110101?ValidDate=20110101&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20110101?ValidDate=20110101&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before 1st January 2011</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before Subject to this regulation and regulation 7, tax shall be payable at the r...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4A 12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after 1st January 2011</title><description>12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after Subject to this regulation and regulation 7A, tax shall be payable at...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20110101?ValidDate=20110101&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20110101?ValidDate=20110101&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7, tax shall be payable at the rate of 10% on the income of a fin...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20110101?ValidDate=20110101&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20110101?ValidDate=20110101&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20110101?ValidDate=20110101&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 9 Determination of income chargeable with tax</title><description>Determination of income chargeable with tax For the purposes of regulations 4, 4A , 5, 6 and 8, the Comptroller shall determine — the chargeable income of the financial sector ince...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20110101?ValidDate=20110101&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=pr12-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 12 Revocation and deeming of approvals</title><description>Revocation and deeming of approvals The Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations (Rg 7), the Income Tax (Concessionary Rate of Tax for Asian Cu...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20110101?ValidDate=20110101&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - First Schedule List of Activities</title><description>Regulation 10 List of Activities For the purpose of regulation 10, the previous incentive income of a financial sector incentive company shall be derived from any of the following ...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=Sc4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Fourth Schedule </title><description>Regulations 4A, 7A and 8 LIST OF ACTIVITIES The income of a financial sector incentive (standard tier) company that qualifies for the rate of tax of 12%, shall be derived from any ...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20110101?ValidDate=20110101&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20110101?ValidDate=20110101&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20110101?ValidDate=20110101&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20110101?ValidDate=20110101&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before 1st January 2011</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before Subject to this regulation and regulation 7, tax shall be payable at the r...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20110101?ValidDate=20110101&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20110101?ValidDate=20110101&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7, tax shall be payable at the rate of 10% on the income of a fin...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20110101?ValidDate=20110101&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived before and of financial sector incentive (fund management) company from managing funds of certai...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20110101?ValidDate=20110101&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive (standard tier) company derived on or after from managing funds of certain foreign investors and approved companies In respect o...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20110101?ValidDate=20110101&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20110101?ValidDate=20110101&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20110101?ValidDate=20110101&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - First Schedule List of Activities</title><description>Regulation 10 List of Activities For the purpose of regulation 10, the previous incentive income of a financial sector incentive company shall be derived from any of the following ...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20110101?ValidDate=20110101&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4A 12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after 1st January 2011</title><description>12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after Subject to this regulation and regulation 7A, tax shall be payable at...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20111129?ValidDate=20111129&amp;ProvIds=Sc4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Fourth Schedule </title><description>Regulations 4A, 7A and 8 LIST OF ACTIVITIES The income of a financial sector incentive (standard tier) company that qualifies for the rate of tax of 12%, shall be derived from any ...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 9 Determination of income chargeable with tax</title><description>Determination of income chargeable with tax For the purposes of regulations 4, 4A , 5, 6 and 8, the Comptroller shall determine — the chargeable income of the financial sector ince...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Fri, 31 Dec 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Fri, 31 Dec 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7, tax shall be payable at the rate of 10% on t...</description><pubDate>Fri, 31 Dec 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Fri, 31 Dec 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7, tax shall be payable at the rate of 10% on the income of a fin...</description><pubDate>Fri, 31 Dec 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Fri, 31 Dec 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Fri, 31 Dec 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 9 Determination of income chargeable with tax</title><description>Determination of income chargeable with tax For the purposes of regulations 4, 5, 6 and 8, the Comptroller shall determine — the chargeable income of the financial sector incentive...</description><pubDate>Fri, 31 Dec 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Fri, 31 Dec 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=pr12-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 12 Revocation and deeming of approvals</title><description>Revocation and deeming of approvals The Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations (Rg 7), the Income Tax (Concessionary Rate of Tax for Asian Cu...</description><pubDate>Fri, 31 Dec 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Fri, 31 Dec 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Fri, 31 Dec 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Fri, 31 Dec 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7, tax shall be payable at the rate of 10% on t...</description><pubDate>Fri, 31 Dec 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Fri, 31 Dec 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7, tax shall be payable at the rate of 10% on the income of a fin...</description><pubDate>Fri, 31 Dec 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Fri, 31 Dec 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Fri, 31 Dec 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 9 Determination of income chargeable with tax</title><description>Determination of income chargeable with tax For the purposes of regulations 4, 5, 6 and 8, the Comptroller shall determine — the chargeable income of the financial sector incentive...</description><pubDate>Fri, 31 Dec 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Fri, 31 Dec 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=pr12-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 12 Revocation and deeming of approvals</title><description>Revocation and deeming of approvals The Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations (Rg 7), the Income Tax (Concessionary Rate of Tax for Asian Cu...</description><pubDate>Fri, 31 Dec 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Fri, 31 Dec 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7, tax shall be payable at the rate of 10% on t...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7, tax shall be payable at the rate of 10% on the income of a fin...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100707?ValidDate=20100707&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7, tax shall be payable at the rate of 10% on t...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7, tax shall be payable at the rate of 10% on the income of a fin...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100707?ValidDate=20100707&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100203?ValidDate=20100203&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company under section 13R of the Act; S 586/2008 wef 17/02/2006 Approve...</description><pubDate>Wed, 03 Feb 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100203?ValidDate=20100203&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Wed, 03 Feb 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100203?ValidDate=20100203&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7, tax shall be payable at the rate of 10% on t...</description><pubDate>Wed, 03 Feb 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100203?ValidDate=20100203&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Wed, 03 Feb 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100203?ValidDate=20100203&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7, tax shall be payable at the rate of 10% on the income of a fin...</description><pubDate>Wed, 03 Feb 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100203?ValidDate=20100203&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Wed, 03 Feb 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100203?ValidDate=20100203&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Wed, 03 Feb 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100203?ValidDate=20100203&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Wed, 03 Feb 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100203?ValidDate=20100203&amp;ProvIds=Sc2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Second Schedule Conditions</title><description>Regulation 8 Conditions The conditions for the purpose of regulation 8(1)(b ), (c ) and (g ) are: the facility is a syndicated facility as determined in accordance with paragraph 2...</description><pubDate>Wed, 03 Feb 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100203?ValidDate=20100203&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Wed, 03 Feb 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100203?ValidDate=20100203&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company under section 13R of the Act; S 586/2008 wef 17/02/2006 Approve...</description><pubDate>Wed, 03 Feb 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100203?ValidDate=20100203&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Wed, 03 Feb 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100203?ValidDate=20100203&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7, tax shall be payable at the rate of 10% on t...</description><pubDate>Wed, 03 Feb 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100203?ValidDate=20100203&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Wed, 03 Feb 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100203?ValidDate=20100203&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7, tax shall be payable at the rate of 10% on the income of a fin...</description><pubDate>Wed, 03 Feb 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100203?ValidDate=20100203&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Wed, 03 Feb 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100203?ValidDate=20100203&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Wed, 03 Feb 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100203?ValidDate=20100203&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Wed, 03 Feb 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100203?ValidDate=20100203&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Wed, 03 Feb 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20190101?ValidDate=20190101&amp;ProvIds=Sc2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Second Schedule Conditions</title><description>Regulation 8 Conditions The conditions for the purpose of regulation 8(1)(b ), (c ) and (g ) are: the facility is a syndicated facility as determined in accordance with paragraph 2...</description><pubDate>Wed, 03 Feb 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090501?ValidDate=20090501&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Fri, 01 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090501?ValidDate=20090501&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Fri, 01 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090501?ValidDate=20090501&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Fri, 01 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090501?ValidDate=20090501&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Fri, 01 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090501?ValidDate=20090501&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Fri, 01 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090501?ValidDate=20090501&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Fri, 01 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090501?ValidDate=20090501&amp;ProvIds=Sc2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Second Schedule Conditions</title><description>Regulation 8 Conditions The conditions for the purpose of regulation 8(1)(b ), (c ) and (g ) are: the facility is a syndicated facility as determined in accordance with paragraph 2...</description><pubDate>Fri, 01 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090501?ValidDate=20090501&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Fri, 01 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090501?ValidDate=20090501&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Fri, 01 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090501?ValidDate=20090501&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Fri, 01 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090501?ValidDate=20090501&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Fri, 01 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090501?ValidDate=20090501&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Fri, 01 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090501?ValidDate=20090501&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Fri, 01 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090501?ValidDate=20090501&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Fri, 01 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090501?ValidDate=20090501&amp;ProvIds=Sc2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Second Schedule Conditions</title><description>Regulation 8 Conditions The conditions for the purpose of regulation 8(1)(b ), (c ) and (g ) are: the facility is a syndicated facility as determined in accordance with paragraph 2...</description><pubDate>Fri, 01 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090501?ValidDate=20090501&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Fri, 01 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7, tax shall be payable at the rate of 10% on t...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7, tax shall be payable at the rate of 10% on the income of a fin...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090401?ValidDate=20090401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090401?ValidDate=20090401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090501?ValidDate=20090501&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7, tax shall be payable at the rate of 10% on t...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090501?ValidDate=20090501&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7, tax shall be payable at the rate of 10% on the income of a fin...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090227?ValidDate=20090227&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Fri, 27 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090227?ValidDate=20090227&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Fri, 27 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090227?ValidDate=20090227&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Fri, 27 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090227?ValidDate=20090227&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Fri, 27 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090227?ValidDate=20090227&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Fri, 27 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090227?ValidDate=20090227&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Fri, 27 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090227?ValidDate=20090227&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Fri, 27 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090227?ValidDate=20090227&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Fri, 27 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090227?ValidDate=20090227&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Fri, 27 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090227?ValidDate=20090227&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Fri, 27 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090227?ValidDate=20090227&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Fri, 27 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090227?ValidDate=20090227&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Fri, 27 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090501?ValidDate=20090501&amp;ProvIds=Sc3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Third Schedule Prescribed Processing Services</title><description>Regulation 5(2) Prescribed Processing Services The following are prescribed processing services when provided to a financial institution or a financial sector incentive (headquarte...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090122?ValidDate=20090122&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090122?ValidDate=20090122&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090227?ValidDate=20090227&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090101?ValidDate=20090101&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090101?ValidDate=20090101&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20081117?ValidDate=20081117&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Mon, 17 Nov 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20081117?ValidDate=20081117&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Mon, 17 Nov 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7, tax shall be payable at the rate of 10% on t...</description><pubDate>Mon, 17 Nov 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20081117?ValidDate=20081117&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Mon, 17 Nov 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Mon, 17 Nov 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20081117?ValidDate=20081117&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Mon, 17 Nov 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr12-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 12 Revocation and deeming of approvals</title><description>Revocation and deeming of approvals The Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations (Rg 7), the Income Tax (Concessionary Rate of Tax for Asian Cu...</description><pubDate>Mon, 17 Nov 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20081117?ValidDate=20081117&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Mon, 17 Nov 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20081117?ValidDate=20081117&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Mon, 17 Nov 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20081117?ValidDate=20081117&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Mon, 17 Nov 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20081117?ValidDate=20081117&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Mon, 17 Nov 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20081117?ValidDate=20081117&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Mon, 17 Nov 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20081117?ValidDate=20081117&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Mon, 17 Nov 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Mon, 17 Nov 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090227?ValidDate=20090227&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7, tax shall be payable at the rate of 10% on t...</description><pubDate>Mon, 17 Nov 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr12-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 12 Revocation and deeming of approvals</title><description>Revocation and deeming of approvals The Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations (Rg 7), the Income Tax (Concessionary Rate of Tax for Asian Cu...</description><pubDate>Mon, 17 Nov 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090101?ValidDate=20090101&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - First Schedule List of Activities</title><description>Regulation 10 List of Activities For the purpose of regulation 10, the previous incentive income of a financial sector incentive company shall be derived from any of the following ...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080401?ValidDate=20080401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080401?ValidDate=20080401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - First Schedule List of Activities</title><description>Regulation 10 List of Activities For the purpose of regulation 10, the previous incentive income of a financial sector incentive company shall be derived from any of the following ...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080401?ValidDate=20080401&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Enacting Formula</title><description>In exercise of the powers conferred by section 43Q of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7, tax shall be payable at the rate of 10% on t...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20081117?ValidDate=20081117&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7, tax shall be payable at the rate of 10% on the income of a fin...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090501?ValidDate=20090501&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 9 Determination of income chargeable with tax</title><description>Determination of income chargeable with tax For the purposes of regulations 4, 5, 6 and 8, the Comptroller shall determine — the chargeable income of the financial sector incentive...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr12-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 12 Revocation and deeming of approvals</title><description>Revocation and deeming of approvals The Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations (Rg 7), the Income Tax (Concessionary Rate of Tax for Asian Cu...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080216?ValidDate=20080216&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Schedule List of Activities</title><description>Regulation 10 List of Activities For the purpose of regulation 10, the previous incentive income of a financial sector incentive company shall be derived from any of the following ...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080401?ValidDate=20080401&amp;ProvIds=Sc2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Second Schedule Conditions</title><description>Regulation 8 Conditions The conditions for the purpose of regulation 8(1)(b ), (c ) and (g ) are: the facility is a syndicated facility as determined in accordance with paragraph 2...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080216?ValidDate=20080216&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived — by a financial sector incentive (bond marke...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080216?ValidDate=20080216&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080216?ValidDate=20080216&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Schedule List of Activities</title><description>Regulation 10 List of Activities For the purpose of regulation 10, the previous incentive income of a financial sector incentive company shall be derived from any of the following ...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7, tax shall be payable at the rate of 10% on t...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr12-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 12 Revocation and deeming of approvals</title><description>Revocation and deeming of approvals The Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations (Rg 7), the Income Tax (Concessionary Rate of Tax for Asian Cu...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090227?ValidDate=20090227&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7, tax shall be payable at the rate of 10% on the income of a fin...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20090401?ValidDate=20090401&amp;ProvIds=Sc2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Second Schedule Conditions</title><description>Regulation 8 Conditions The conditions for the purpose of regulation 8(1)(b ), (c ) and (g ) are: the facility is a syndicated facility as determined in accordance with paragraph 2...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 9 Determination of income chargeable with tax</title><description>Determination of income chargeable with tax For the purposes of regulations 4, 5, 6 and 8, the Comptroller shall determine — the chargeable income of the financial sector incentive...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7 , tax shall be payable at the rate of 10% on ...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7 , tax shall be payable at the rate of 10% on the income of a fi...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070901?ValidDate=20070901&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Schedule List of Activities</title><description>Regulation 10 List of Activities For the purpose of regulation 10 , the previous incentive income of a financial sector incentive company shall be derived from any of the following...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070901?ValidDate=20070901&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7 , tax shall be payable at the rate of 10% on ...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7 , tax shall be payable at the rate of 10% on the income of a fi...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070901?ValidDate=20070901&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Schedule List of Activities</title><description>Regulation 10 List of Activities For the purpose of regulation 10 , the previous incentive income of a financial sector incentive company shall be derived from any of the following...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070901?ValidDate=20070901&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7 , tax shall be payable at the rate of 10% on ...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7 , tax shall be payable at the rate of 10% on the income of a fi...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070215?ValidDate=20070215&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7 , tax shall be payable at the rate of 10% on ...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7 , tax shall be payable at the rate of 10% on the income of a fi...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070215?ValidDate=20070215&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20061101?ValidDate=20061101&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Wed, 01 Nov 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20061101?ValidDate=20061101&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Wed, 01 Nov 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20061101?ValidDate=20061101&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Wed, 01 Nov 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived on or after  — by a financial sector incentiv...</description><pubDate>Wed, 01 Nov 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20061101?ValidDate=20061101&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Wed, 01 Nov 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20061101?ValidDate=20061101&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Wed, 01 Nov 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20061101?ValidDate=20061101&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Wed, 01 Nov 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20061101?ValidDate=20061101&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Wed, 01 Nov 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20061101?ValidDate=20061101&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Wed, 01 Nov 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20061101?ValidDate=20061101&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Wed, 01 Nov 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20061101?ValidDate=20061101&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Wed, 01 Nov 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived on or after  — by a financial sector incentiv...</description><pubDate>Wed, 01 Nov 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060511?ValidDate=20060511&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Thu, 11 May 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060511?ValidDate=20060511&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Thu, 11 May 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20061101?ValidDate=20061101&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7 , tax shall be payable at the rate of 10% on ...</description><pubDate>Thu, 11 May 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060511?ValidDate=20060511&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Thu, 11 May 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060511?ValidDate=20060511&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Thu, 11 May 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060511?ValidDate=20060511&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Schedule List of activities</title><description>Regulation 10 List of activities For the purpose of regulation 10 , the previous incentive income of a financial sector incentive company shall be derived from any of the following...</description><pubDate>Thu, 11 May 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060511?ValidDate=20060511&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Thu, 11 May 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060511?ValidDate=20060511&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company to which the tax exemption under section 13R of the Act applies...</description><pubDate>Thu, 11 May 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060511?ValidDate=20060511&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Thu, 11 May 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060511?ValidDate=20060511&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Thu, 11 May 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060511?ValidDate=20060511&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Thu, 11 May 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060511?ValidDate=20060511&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Thu, 11 May 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20061101?ValidDate=20061101&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7 , tax shall be payable at the rate of 10% on ...</description><pubDate>Thu, 11 May 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070215?ValidDate=20070215&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Schedule List of activities</title><description>Regulation 10 List of activities For the purpose of regulation 10 , the previous incentive income of a financial sector incentive company shall be derived from any of the following...</description><pubDate>Thu, 11 May 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company under section 13R of the Act; S 586/2008 wef 17/02/2006 approve...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7 , tax shall be payable at the rate of 10% on ...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7 , tax shall be payable at the rate of 10% on the income of a fi...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060217?ValidDate=20060217&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved company means an approved company under section 13R of the Act; S 586/2008 wef 17/02/2006 approve...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7 , tax shall be payable at the rate of 10% on ...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors and approved companies In respect of services provided to a foreign inv...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060217?ValidDate=20060217&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20061101?ValidDate=20061101&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7 , tax shall be payable at the rate of 10% on the income of a fi...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060130?ValidDate=20060130&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — Approved Derivatives Trader has the same meaning as in the Income Tax (Concessionary Rate of Tax for Deriv...</description><pubDate>Mon, 30 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060130?ValidDate=20060130&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Mon, 30 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060130?ValidDate=20060130&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7 , tax shall be payable at the rate of 10% on ...</description><pubDate>Mon, 30 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20061101?ValidDate=20061101&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Mon, 30 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060130?ValidDate=20060130&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors In respect of services provided to a foreign investor under regulation ...</description><pubDate>Mon, 30 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060130?ValidDate=20060130&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Mon, 30 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060130?ValidDate=20060130&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Mon, 30 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060130?ValidDate=20060130&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — Approved Derivatives Trader has the same meaning as in the Income Tax (Concessionary Rate of Tax for Deriv...</description><pubDate>Mon, 30 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060130?ValidDate=20060130&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Mon, 30 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060130?ValidDate=20060130&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7 , tax shall be payable at the rate of 10% on ...</description><pubDate>Mon, 30 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060130?ValidDate=20060130&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors In respect of services provided to a foreign investor under regulation ...</description><pubDate>Mon, 30 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060130?ValidDate=20060130&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Mon, 30 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060130?ValidDate=20060130&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Mon, 30 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Mon, 30 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S735-2005/Published?DocDate=20051124&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Enacting Formula</title><description>In exercise of the powers conferred by section 43Q of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Thu, 24 Nov 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S735-2005/Published?DocDate=20051124&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 and shall be deemed...</description><pubDate>Thu, 24 Nov 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S735-2005/Published?DocDate=20051124&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — Approved Derivatives Trader has the same meaning as in the Income Tax (Concessionary Rate of Tax for Deriv...</description><pubDate>Thu, 24 Nov 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S735-2005/Published?DocDate=20051124&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Thu, 24 Nov 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S735-2005/Published?DocDate=20051124&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7 , tax shall be payable at the rate of 10% on ...</description><pubDate>Thu, 24 Nov 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S735-2005/Published?DocDate=20051124&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Thu, 24 Nov 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S735-2005/Published?DocDate=20051124&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7 , tax shall be payable at the rate of 10% on the income of a fi...</description><pubDate>Thu, 24 Nov 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S735-2005/Published?DocDate=20051124&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors In respect of services provided to a foreign investor under regulation ...</description><pubDate>Thu, 24 Nov 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S735-2005/Published?DocDate=20051124&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived on or after  — by a financial sector incentiv...</description><pubDate>Thu, 24 Nov 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S735-2005/Published?DocDate=20051124&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 9 Determination of income chargeable with tax</title><description>Determination of income chargeable with tax For the purposes of regulations 4, 5, 6 and 8, the Comptroller shall determine — the chargeable income of the financial sector incentive...</description><pubDate>Thu, 24 Nov 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S735-2005/Published?DocDate=20051124&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Thu, 24 Nov 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S735-2005/Published?DocDate=20051124&amp;ProvIds=pr11-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 11 Financial sector incentive company to maintain records</title><description>Financial sector incentive company to maintain records A financial sector incentive company shall keep and maintain such records, as may be required by the Minister or approving au...</description><pubDate>Thu, 24 Nov 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S735-2005/Published?DocDate=20051124&amp;ProvIds=pr12-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 12 Revocation and deeming of approvals</title><description>Revocation and deeming of approvals The Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations (Rg 7), the Income Tax (Concessionary Rate of Tax for Asian Cu...</description><pubDate>Thu, 24 Nov 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S735-2005/Published?DocDate=20051124&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Schedule List of Activities</title><description>Regulation 10 List of Activities For the purpose of regulation 10 , the previous incentive income of a financial sector incentive company shall be derived from any of the following...</description><pubDate>Thu, 24 Nov 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S735-2005/Published?DocDate=20051124&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Thu, 24 Nov 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20050218?ValidDate=20050218&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — Approved Derivatives Trader has the same meaning as in the Income Tax (Concessionary Rate of Tax for Deriv...</description><pubDate>Fri, 18 Feb 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20050218?ValidDate=20050218&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Fri, 18 Feb 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20050218?ValidDate=20050218&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7 , tax shall be payable at the rate of 10% on ...</description><pubDate>Fri, 18 Feb 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060130?ValidDate=20060130&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7 , tax shall be payable at the rate of 10% on the income of a fi...</description><pubDate>Fri, 18 Feb 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20050218?ValidDate=20050218&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors In respect of services provided to a foreign investor under regulation ...</description><pubDate>Fri, 18 Feb 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20050218?ValidDate=20050218&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Fri, 18 Feb 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20050218?ValidDate=20050218&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Fri, 18 Feb 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20050218?ValidDate=20050218&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — Approved Derivatives Trader has the same meaning as in the Income Tax (Concessionary Rate of Tax for Deriv...</description><pubDate>Fri, 18 Feb 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20050218?ValidDate=20050218&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Fri, 18 Feb 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20050218?ValidDate=20050218&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7 , tax shall be payable at the rate of 10% on ...</description><pubDate>Fri, 18 Feb 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20050218?ValidDate=20050218&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors In respect of services provided to a foreign investor under regulation ...</description><pubDate>Fri, 18 Feb 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20050218?ValidDate=20050218&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Fri, 18 Feb 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20050218?ValidDate=20050218&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Fri, 18 Feb 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060130?ValidDate=20060130&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7 , tax shall be payable at the rate of 10% on the income of a fi...</description><pubDate>Fri, 18 Feb 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20200716?ValidDate=20200716&amp;ProvIds=pr11-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 11 Financial sector incentive company to maintain records</title><description>Financial sector incentive company to maintain records A financial sector incentive company shall keep and maintain such records, as may be required by the Minister or approving au...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060511?ValidDate=20060511&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Enacting Formula</title><description>In exercise of the powers conferred by section 43Q of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 and shall be deemed...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — Approved Derivatives Trader has the same meaning as in the Income Tax (Concessionary Rate of Tax for Deriv...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7 , tax shall be payable at the rate of 10% on ...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20050218?ValidDate=20050218&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7 , tax shall be payable at the rate of 10% on the income of a fi...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors In respect of services provided to a foreign investor under regulation ...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060130?ValidDate=20060130&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived on or after  — by a financial sector incentiv...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 9 Determination of income chargeable with tax</title><description>Determination of income chargeable with tax For the purposes of regulations 4, 5, 6 and 8, the Comptroller shall determine — the chargeable income of the financial sector incentive...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20101231?ValidDate=20101231&amp;ProvIds=pr11-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 11 Financial sector incentive company to maintain records</title><description>Financial sector incentive company to maintain records A financial sector incentive company shall keep and maintain such records, as may be required by the Minister or approving au...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr12-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 12 Revocation and deeming of approvals</title><description>Revocation and deeming of approvals The Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations (Rg 7), the Income Tax (Concessionary Rate of Tax for Asian Cu...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20040101?ValidDate=20040101&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Schedule List of Activities</title><description>Regulation 10 List of Activities For the purpose of regulation 10 , the previous incentive income of a financial sector incentive company shall be derived from any of the following...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20040101?ValidDate=20040101&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — Approved Derivatives Trader has the same meaning as in the Income Tax (Concessionary Rate of Tax for Deriv...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 3 Financial sector incentive company</title><description>Financial sector incentive company For the purposes of section 43Q of the Act and these Regulations, a company is approved as a financial sector incentive company if it is approved...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 4 10% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>10% tax payable on qualifying income of financial sector incentive (standard tier) company Subject to this regulation and regulation 7 , tax shall be payable at the rate of 10% on ...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 6 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Subject to regulation 7 , tax shall be payable at the rate of 10% on the income of a fi...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 7 Computation of income of financial sector incentive company from managing funds of certain foreign investors</title><description>Computation of income of financial sector incentive company from managing funds of certain foreign investors In respect of services provided to a foreign investor under regulation ...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 10 Determination of qualifying base percentage</title><description>Determination of qualifying base percentage The initial qualifying base percentage of a financial sector incentive (standard tier) company shall be determined in the following orde...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20040101?ValidDate=20040101&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 . It is no...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20050218?ValidDate=20050218&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax shall be payable at the rate of 10% on the income of a financial sector incent...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060217?ValidDate=20060217&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Schedule List of Activities</title><description>Regulation 10 List of Activities For the purpose of regulation 10 , the previous incentive income of a financial sector incentive company shall be derived from any of the following...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20060511?ValidDate=20060511&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax shall be payable at the rate of 5% on the income derived on or after  — by a financial sector incentiv...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070901?ValidDate=20070901&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - Enacting Formula</title><description>In exercise of the powers conferred by section 43Q of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 9 Determination of income chargeable with tax</title><description>Determination of income chargeable with tax For the purposes of regulations 4, 5, 6 and 8, the Comptroller shall determine — the chargeable income of the financial sector incentive...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S735-2005/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr12-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005 - 12 Revocation and deeming of approvals</title><description>Revocation and deeming of approvals The Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations (Rg 7), the Income Tax (Concessionary Rate of Tax for Asian Cu...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item></channel></rss>