Singapore legislation
Section 100
of Economic Expansion Incentives (Relief from Income Tax) Act
Section 100
Provisions of Income Tax Act not affected
Except as otherwise provided, nothing in this Act shall exempt any company to which a certificate has been issued under the provisions of this Act from making any return to the Comptroller or from complying with the provisions of the Income Tax Act (Cap. 134) in any respect so as to establish the liability to tax, if any, of the company.