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 55 —
in subsection (2), replace “The” with “Subject to subsection (2A), the”; and
after subsection (2), insert —“(2A) An appeal under subsection (1) must be filed, and any document necessary for the purpose of filing the appeal must be served on all parties who have an interest in the matter, within 28 days after the date of the decision of the Board.”.
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