Singapore legislation
Section 80
of Economic Expansion Incentives (Relief from Income Tax) Act
Section 80
Application of Part XVI of Income Tax Act
(1)
Part XVI of the Income Tax Act (Cap. 134) (relating to returns of income) shall apply in all respects as if the whole of the income of a warehousing company or a servicing company were chargeable to tax.
(2)
The annual return of income shall be accompanied by such evidence as, in the opinion of the Comptroller, is necessary to verify the income derived by a warehousing company or a servicing company.