Regulation 1
Citation
This Order is the Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022.
/akn/sg/act/sub_leg/1947/ITA-S10-2022
Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S10-2022 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
The following amounts, being income comprising dividends received in Singapore by Accuron Industrial Technologies Limited (a company incorporated in Singapore) from SAM Engineering and Equipment (M) Berhad (a company incorporated in Malaysia), are exempt from tax:
(a)
income comprising dividends amounting to US$1,664,319 received in the basis period for the year of assessment 2017;
(b)
income comprising dividends amounting to US$2,708,601 specified in paragraph 1 of the letter of approval dated 27 July 2021 addressed to KPMG Services Pte. Ltd (called in this paragraph the letter of approval dated 27 July 2021);
(c)
income comprising dividends amounting to US$418,565 specified in paragraph 1 of the letter of approval dated 27 July 2021.
Subregulation 2
The exemption in sub‑paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 27 July 2021.
Common questions
- What is Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022?
- Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S10-2022 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022 still in force?
- Yes — Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022 is currently in force.
- When did Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022 take effect?
- Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022 was first recorded in 1947.
- How many regulations does Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022 have?
- Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022 contains 2 regulations.
- Where can I read the official version of Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022?
- The official text of Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022 is published at sso.agc.gov.sg.