laws.sg

/akn/sg/act/sub_leg/1947/ITA-S600-2017

Income Tax (Exemption of Foreign Income) (No. 12) Order 2017

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
2

Quick answer

About this subsidiary legislation

Income Tax (Exemption of Foreign Income) (No. 12) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S600-2017 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation

Open as pageSuggest a correction

This Order is the Income Tax (Exemption of Foreign Income) (No. 12) Order 2017.

Regulation 2

Exemption

Open as pageSuggest a correction

Subregulation 1

Suggest a correction

Dividends received in Singapore by Telenor Asia Pte Ltd (a company incorporated in Singapore) from Digi.Com Berhad (a company incorporated in Malaysia) from 1 June 2013 to 31 December 2013 (both dates inclusive), and derived from dividends received by Digi.Com Berhad from Digi Telecommunications Sdn Bhd (a company incorporated in Malaysia), are exempt from tax.

Subregulation 2

Suggest a correction

The exemption in sub-paragraph (1) is subject to the conditions specified in paragraphs 7 and 8 of the letter of approval dated 7 September 2017 addressed to Ernst & Young Solutions LLP, the tax agent of Telenor Asia Pte Ltd.

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 12) Order 2017?
Income Tax (Exemption of Foreign Income) (No. 12) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S600-2017 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Foreign Income) (No. 12) Order 2017 still in force?
Yes — Income Tax (Exemption of Foreign Income) (No. 12) Order 2017 is currently in force.
When did Income Tax (Exemption of Foreign Income) (No. 12) Order 2017 take effect?
Income Tax (Exemption of Foreign Income) (No. 12) Order 2017 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Foreign Income) (No. 12) Order 2017 have?
Income Tax (Exemption of Foreign Income) (No. 12) Order 2017 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 12) Order 2017?
The official text of Income Tax (Exemption of Foreign Income) (No. 12) Order 2017 is published at sso.agc.gov.sg.