| Income Tax Act |
| Income Tax (Transfer Pricing Documentation) Rules 2018 |
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| Citation, commencement and application |
| Definitions |
2. In these Rules, unless the context otherwise requires —
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| Form and content of transfer pricing documentation |
3.—(1) The transfer pricing documentation required to be prepared under section 34F(3) of the Act for each transaction undertaken by an applicable entity with a related party in a basis period —
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| Exemptions |
4.—(1) Transfer pricing documentation need not be prepared for a transaction undertaken by an applicable entity with its related party in a basis period in any of the following cases:
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Permanent Secretary, Ministry of Finance, Singapore. |
| [R032.007.0016.V5; AG/LEGIS/SL/134/2015/48 Vol. 1] |
| (To be presented to Parliament under section 7(2) of the Income Tax Act). |