laws.sg

/akn/sg/act/sub_leg/1947/ITA-S194-2013

Income Tax (Exemption and Deduction of Voluntary Cash Contribution) (Prescribed Person) Regulations 2013

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Open source PDF
Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
3

Quick answer

About this subsidiary legislation

Income Tax (Exemption and Deduction of Voluntary Cash Contribution) (Prescribed Person) Regulations 2013 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S194-2013 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation and commencement

Open as pageSuggest a correction

These Regulations may be cited as the Income Tax (Exemption and Deduction of Voluntary Cash Contribution) (Prescribed Person) Regulations 2013 and shall be deemed to have come into operation on 1st January 2011.

Regulation 2

Prescribed person

Open as pageSuggest a correction
Amended byS 404/2015 wef 28/11/2013

For the purposes of sections 13(1)(jc) and (jd) and 14(1)(fa) and (fc) of the Act, the prescribed person is a company which has a contract (not being a contract of service) with a self‑employed individual providing for —

(a)

the lease or licence of any asset (other than money) by the company to the individual to enable the individual to carry on his trade, business, profession or vocation; or

(b)

the provision of services by the individual to the company, where the individual and the company are carrying on the same trade, business, profession or vocation,when making any voluntary contribution in cash to the individual’s medisave account maintained under the Central Provident Fund Act (Cap. 36).

Regulation 3

Revocation

Open as pageSuggest a correction

The Income Tax (Exemption of Voluntary Cash Contribution) (Prescribed Person) Regulations 2012 (G.N. No. S 149/2012) are revoked.

Common questions

What is Income Tax (Exemption and Deduction of Voluntary Cash Contribution) (Prescribed Person) Regulations 2013?
Income Tax (Exemption and Deduction of Voluntary Cash Contribution) (Prescribed Person) Regulations 2013 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S194-2013 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption and Deduction of Voluntary Cash Contribution) (Prescribed Person) Regulations 2013 still in force?
Yes — Income Tax (Exemption and Deduction of Voluntary Cash Contribution) (Prescribed Person) Regulations 2013 is currently in force.
When did Income Tax (Exemption and Deduction of Voluntary Cash Contribution) (Prescribed Person) Regulations 2013 take effect?
Income Tax (Exemption and Deduction of Voluntary Cash Contribution) (Prescribed Person) Regulations 2013 was first recorded in 1947.
How many regulations does Income Tax (Exemption and Deduction of Voluntary Cash Contribution) (Prescribed Person) Regulations 2013 have?
Income Tax (Exemption and Deduction of Voluntary Cash Contribution) (Prescribed Person) Regulations 2013 contains 3 regulations.
Where can I read the official version of Income Tax (Exemption and Deduction of Voluntary Cash Contribution) (Prescribed Person) Regulations 2013?
The official text of Income Tax (Exemption and Deduction of Voluntary Cash Contribution) (Prescribed Person) Regulations 2013 is published at sso.agc.gov.sg.