Regulation 1
Citation
These Rules are the Income Tax (Deduction for Expenditure for Services or Secondment to Institutions of a Public Character) Rules 2019.
/akn/sg/act/sub_leg/1947/ITA-S793-2019
Income Tax (Deduction for Expenditure for Services or Secondment to Institutions of a Public Character) Rules 2019
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Deduction for Expenditure for Services or Secondment to Institutions of a Public Character) Rules 2019 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S793-2019 1947, currently marked in force and first recorded in 1947.
Regulation 2
Prescribed hourly rate for purposes of section 14ZB of Act
The following rates are prescribed as prescribed hourly rates for the purposes of section 14ZB of the Act:
(a)
in a case where the provision of services by the qualifying employee to the IPC requires the application by the qualifying employee of any specialised or technical skill, knowledge or expertise that is also required to be applied by him or her under his or her contract of services with the qualifying person or central hirer (as the case may be) — $20 per hour; (b)in any other case — $10 per hour.
Common questions
- What is Income Tax (Deduction for Expenditure for Services or Secondment to Institutions of a Public Character) Rules 2019?
- Income Tax (Deduction for Expenditure for Services or Secondment to Institutions of a Public Character) Rules 2019 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S793-2019 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Deduction for Expenditure for Services or Secondment to Institutions of a Public Character) Rules 2019 still in force?
- Yes — Income Tax (Deduction for Expenditure for Services or Secondment to Institutions of a Public Character) Rules 2019 is currently in force.
- When did Income Tax (Deduction for Expenditure for Services or Secondment to Institutions of a Public Character) Rules 2019 take effect?
- Income Tax (Deduction for Expenditure for Services or Secondment to Institutions of a Public Character) Rules 2019 was first recorded in 1947.
- How many regulations does Income Tax (Deduction for Expenditure for Services or Secondment to Institutions of a Public Character) Rules 2019 have?
- Income Tax (Deduction for Expenditure for Services or Secondment to Institutions of a Public Character) Rules 2019 contains 2 regulations.
- Where can I read the official version of Income Tax (Deduction for Expenditure for Services or Secondment to Institutions of a Public Character) Rules 2019?
- The official text of Income Tax (Deduction for Expenditure for Services or Secondment to Institutions of a Public Character) Rules 2019 is published at sso.agc.gov.sg.