Singapore legislation
Section 12
of Economic Expansion Incentives (Relief from Income Tax) Act
Section 12
Comptroller to issue statement of income
For each year of assessment, the Comptroller shall issue to the pioneer enterprise a statement showing the amount of income for that year of assessment, and Parts XVII and XVIII of the Income Tax Act (Cap. 134) (relating to objections and appeals) shall apply, with the necessary modifications, as if that statement were a notice of assessment given under those provisions.