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laws.sgby aturio
In force2020 Revised Edition
Contents

Part 16 · Returns

62A. The basic rule: Singapore dollar to be used

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Subject to section 62B, where a person carrying on a trade, business, profession or vocation is required to furnish tax computations and particulars of income with a return of income made under section 62 or 71, the tax computations and particulars of income must be denominated in Singapore dollar.

Report

Read on from s 62B

Part 17

Assessments and Objections

Read on from Part 17

Part 18

Appeals

Read on from Part 18

Part 19

Collection, Recovery and Repayment of Tax

Read on from Part 19

Part 20

Offences and Penalties

Read on from Part 20

Part 20A

Exchange of Information Under Avoidance of Double Taxation Arrangements and Exchange of Information Arrangements

Read on from Part 20A

Part 20B

International Agreements to Improve Tax Compliance

Read on from Part 20B

Part 21

Miscellaneous

Read on from Part 21

Schedules

Read on from Schedules