Singapore legislation
Clause 44
Clause 44
New section 93AA
In the ITA, after section 93, insert —“Modification of section 93 for repayment of tax for training allowance under Workfare Training Support scheme93AA.—
(1)
Section 93 (Repayment of tax) applies to enable a person who had paid tax in respect of any payment mentioned in section 13(1)(zpa) that ought not to have been paid because of the backdating of the date of commencement of section 5(1)(a) of the Finance (Income Taxes) Act 2025.(2) In the application of section 93 under subsection (1), section 93(2) is replaced with the following: “(2) A claim for repayment must be made to the Comptroller by 31 December 2029.”.”.