Singapore legislation
Clause 46
Clause 46
Remission of tax for year of assessment 2017
(1)
There is to be remitted the tax payable for the year of assessment 2017 by an individual resident in Singapore an amount equal to the lower of the following: (a)20% of the tax payable by that individual for that year of assessment;
(b)
$500.
(2)
The amount of such remission is to be determined by the Comptroller.