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Income Tax (Exemption of Foreign Income) (No. 4) Order 2018

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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 2018 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S503-2018 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation

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This Order is the Income Tax (Exemption of Foreign Income) (No. 4) Order 2018.

Regulation 2

Exemption

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Subregulation 1

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Income comprising dividends of US$3,800,000 received in Singapore by Lodgis Hospitality Holdings Pte. Ltd. (a company incorporated in Singapore) on 12 September 2017 from Madrid Holdings (BVI) Limited and Prime Value Asia Limited (both companies incorporated in the British Virgin Islands), is exempt from tax.

Subregulation 2

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The exemption in sub‑paragraph (1) is subject to the terms and conditions specified in paragraphs 3 and 4 of the letter of approval dated 25 July 2018 addressed to Deloitte & Touche LLP, the tax agent of Lodgis Hospitality Holdings Pte. Ltd.

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 4) Order 2018?
Income Tax (Exemption of Foreign Income) (No. 4) Order 2018 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S503-2018 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Foreign Income) (No. 4) Order 2018 still in force?
Yes — Income Tax (Exemption of Foreign Income) (No. 4) Order 2018 is currently in force.
When did Income Tax (Exemption of Foreign Income) (No. 4) Order 2018 take effect?
Income Tax (Exemption of Foreign Income) (No. 4) Order 2018 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Foreign Income) (No. 4) Order 2018 have?
Income Tax (Exemption of Foreign Income) (No. 4) Order 2018 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 4) Order 2018?
The official text of Income Tax (Exemption of Foreign Income) (No. 4) Order 2018 is published at sso.agc.gov.sg.