Is Income Tax (Exemption of Foreign Income) (No. 3) Order 2002 still in force?

Yes — Income Tax (Exemption of Foreign Income) (No. 3) Order 2002 is currently in force.

How many regulations does Income Tax (Exemption of Foreign Income) (No. 3) Order 2002 have?

Income Tax (Exemption of Foreign Income) (No. 3) Order 2002 contains 3 regulations.

/akn/sg/act/sub_leg/1947/ITA-S646-2002

Income Tax (Exemption of Foreign Income) (No. 3) Order 2002

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Type: Subsidiary Legislation
Status: In force
Enacted: 1947
Sections: 3

Quick answer

About this subsidiary legislation

Income Tax (Exemption of Foreign Income) (No. 3) Order 2002 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S646-2002 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation and commencement

This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 3) Order 2002 and shall be deemed to have come into operation on 18th December 2002.

Regulation 2

Exemption

Amended byS 129/2018 wef 19/12/2002S 129/2018 wef 24/02/2015S 129/2018 wef 08/03/2018

Subregulation 1

There shall be exempt from tax the approved income from a company outside Singapore which is received in Singapore by an approved international shipping enterprise, subject to the conditions imposed by the Minister and notified to the approved international shipping enterprise.

Subregulation 1A

Amended byS 129/2018 wef 19/12/2002

Income received in Singapore by an approved international shipping enterprise from a partnership outside Singapore, being income that is approved for this sub‑paragraph by the Minister, is exempt from tax, subject to the conditions imposed by the Minister and notified to the approved international shipping enterprise.

Subregulation 1B

Amended byS 129/2018 wef 24/02/2015

Income received in Singapore by an approved international shipping enterprise from its branch outside Singapore, being income that is approved for this sub‑paragraph by the Minister, is exempt from tax, subject to the conditions imposed by the Minister and notified to the approved international shipping enterprise.

Subregulation 1C

Amended byS 129/2018 wef 08/03/2018

This paragraph applies only to income received in Singapore that is derived before, or is paid out of income that is derived before, 8 March 2018.

Subregulation 2

In this paragraph —

Definition

“approved income from a company outside Singapore” means such income from such company outside Singapore as may be approved for the purposes of sub-paragraph (1) by the Minister;

Definition

“approved international shipping enterprise” means a company approved as an international shipping enterprise under section 13F of the Act.

Regulation 3

Revocation

The Income Tax (Exemption of Foreign Income) Order 2001 (G.N. No. S 403/2001) is revoked.

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 3) Order 2002?: Income Tax (Exemption of Foreign Income) (No. 3) Order 2002 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S646-2002 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Foreign Income) (No. 3) Order 2002 still in force?: Yes — Income Tax (Exemption of Foreign Income) (No. 3) Order 2002 is currently in force.
When did Income Tax (Exemption of Foreign Income) (No. 3) Order 2002 take effect?: Income Tax (Exemption of Foreign Income) (No. 3) Order 2002 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Foreign Income) (No. 3) Order 2002 have?: Income Tax (Exemption of Foreign Income) (No. 3) Order 2002 contains 3 regulations.
Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 3) Order 2002?: The official text of Income Tax (Exemption of Foreign Income) (No. 3) Order 2002 is published at sso.agc.gov.sg.