Singapore legislation

Regulation 5

of Income Tax (Adjustment on Change of Basis of Computing Taxable Surplus of Life Insurers) Regulations 2009

Regulation 5

Payment arrangement

A life insurer may, subject to the Comptroller’s approval and any conditions that the Comptroller may impose, pay any tax arising under regulation 4(a) within the period of 5 years from 1st January 2006 or in accordance with such other arrangement as the Comptroller may approve.

Read in full context — Income Tax (Adjustment on Change of Basis of Computing Taxable Surplus of Life Insurers) Regulations 2009 →