Singapore legislation
Section 97R
of Economic Expansion Incentives (Relief from Income Tax) Act
Section 97R
Certification of income by auditor
Amended by36/1993
The Comptroller may require an auditor to certify the income derived by an overseas enterprise from its qualifying activity, any direct costs and expenses incurred therefor and any dividends from qualifying investment in an overseas company to have been paid out of income from its qualifying activity for the purposes of section 97P.