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Income Tax (Exemption of Foreign Income) (No. 13) Order 2017

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Enacted: 1947
Sections: 2

Regulation 1

Citation

This Order is the Income Tax (Exemption of Foreign Income) (No. 13) Order 2017.

Regulation 2

Exemption

Subregulation 1

Income comprising dividends described in sub‑paragraph (2), that are received in Singapore by Pacific International Lines (Private) Limited (a company incorporated in Singapore) from Pacific International Lines (United Arab Emirates) LLC (a company incorporated in the United Arab Emirates), is exempt from tax.

Subregulation 2

Sub‑paragraph (1) applies to the following dividends:

(a)

the dividends amounting to AED568,000 received by Pacific International Lines (Private) Limited in March 2017;

(b)

the dividends amounting to AED1,000,000 received by Pacific International Lines (Private) Limited in August 2017.

Subregulation 3

The exemption in sub‑paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 28 August 2017 addressed to Pacific International Lines (Private) Limited.

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 13) Order 2017?: Income Tax (Exemption of Foreign Income) (No. 13) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S605-2017 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Foreign Income) (No. 13) Order 2017 still in force?: Yes — Income Tax (Exemption of Foreign Income) (No. 13) Order 2017 is currently in force.
When did Income Tax (Exemption of Foreign Income) (No. 13) Order 2017 take effect?: Income Tax (Exemption of Foreign Income) (No. 13) Order 2017 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Foreign Income) (No. 13) Order 2017 have?: Income Tax (Exemption of Foreign Income) (No. 13) Order 2017 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 13) Order 2017?: The official text of Income Tax (Exemption of Foreign Income) (No. 13) Order 2017 is published at sso.agc.gov.sg.

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Income Tax (Exemption of Foreign Income) (No. 13) Order 2017

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

Enacted

1947

Sections

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 13) Order 2017?

Income Tax (Exemption of Foreign Income) (No. 13) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S605-2017 1947, currently marked in force and first recorded in 1947.

Is Income Tax (Exemption of Foreign Income) (No. 13) Order 2017 still in force?

Yes — Income Tax (Exemption of Foreign Income) (No. 13) Order 2017 is currently in force.

When did Income Tax (Exemption of Foreign Income) (No. 13) Order 2017 take effect?

Income Tax (Exemption of Foreign Income) (No. 13) Order 2017 was first recorded in 1947.

How many regulations does Income Tax (Exemption of Foreign Income) (No. 13) Order 2017 have?

Income Tax (Exemption of Foreign Income) (No. 13) Order 2017 contains 2 regulations.

Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 13) Order 2017?

The official text of Income Tax (Exemption of Foreign Income) (No. 13) Order 2017 is published at sso.agc.gov.sg.

Something wrong on this page?