Regulation 1
Citation
This Order is the Income Tax (Exemption of Foreign Income) (No. 4) Order 2017.
/akn/sg/act/sub_leg/1947/ITA-S180-2017
Income Tax (Exemption of Foreign Income) (No. 4) Order 2017
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Exemption of Foreign Income) (No. 4) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S180-2017 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Subject to sub‑paragraph (2), 80% of the total dividends received in Singapore by Angel Playing Cards Singapore Pte Ltd (a company incorporated in Singapore) in each year starting from 1 January 2018 and ending on 31 December 2022 from Angel Playing Cards Macau Ltd. (a company incorporated in Macau), are exempt from tax.
Subregulation 2
The maximum amount of the total dividends received in the entire period of 5 years mentioned in sub‑paragraph (1), that is exempt from tax under that sub‑paragraph, is $48 million.
Subregulation 3
The exemption in sub‑paragraph (1) is subject to the conditions specified in paragraphs 5 and 6(a) of the letter of approval dated 26 January 2017 addressed to the company secretary of Angel Playing Cards Singapore Pte Ltd.
Common questions
- What is Income Tax (Exemption of Foreign Income) (No. 4) Order 2017?
- Income Tax (Exemption of Foreign Income) (No. 4) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S180-2017 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Exemption of Foreign Income) (No. 4) Order 2017 still in force?
- Yes — Income Tax (Exemption of Foreign Income) (No. 4) Order 2017 is currently in force.
- When did Income Tax (Exemption of Foreign Income) (No. 4) Order 2017 take effect?
- Income Tax (Exemption of Foreign Income) (No. 4) Order 2017 was first recorded in 1947.
- How many regulations does Income Tax (Exemption of Foreign Income) (No. 4) Order 2017 have?
- Income Tax (Exemption of Foreign Income) (No. 4) Order 2017 contains 2 regulations.
- Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 4) Order 2017?
- The official text of Income Tax (Exemption of Foreign Income) (No. 4) Order 2017 is published at sso.agc.gov.sg.