DraftAs enactedCurrent version · As enacted
Finance (Income Taxes) Bill · As enacted · Part 2 · Amendment of Multinational Enterprise (Minimum Tax) Act 2024
Finance (Income Taxes) Bill · As enacted · Part 2 · Amendment of Multinational Enterprise (Minimum Tax) Act 2024
Official textFrom Singapore Statutes Online, unchanged
In the MMTA, in section 41, after subsection (6), insert —“(7) The Minister may, by order in the Gazette, exempt the responsible members of registered MNE groups of a specified class, or a responsible member of a registered MNE group, from the requirement to furnish a return under subsection (1) for each financial year starting from a specified financial year, subject to such conditions as may be specified in the order.”.
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