Income Tax Act |
Income Tax (Functional Currency) Regulations 2004 |
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Citation |
1. These Regulations may be cited as the Income Tax (Functional Currency) Regulations 2004. |
Transitional provisions for companies |
2. Where a company —
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Transitional provisions for individuals and partnerships |
3. Where an individual or a precedent partner —
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Applicable rate of exchange |
Permanent Secretary, Ministry of Finance, Singapore. |
[MF(R) R32.7.2577 Vol. 3; AG/LEG/SL/134/2002/14 Vol. 1] |