Regulation 1
Citation
This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 5) Order 2010.
/akn/sg/act/sub_leg/1947/ITA-S795-2010
Income Tax (Exemption of Foreign Income) (No. 5) Order 2010
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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. 5) Order 2010 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S795-2010 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Lam Soon Cannery Pte Ltd is hereby granted exemption from tax on the following dividends received in Singapore from Lam Soon Strategic Sdn Bhd located in Malaysia, being a company in which Lam Soon Cannery Pte Ltd owns 20.5% of the total number of issued ordinary shares:
(a)
the dividends received on 18th February 2004 which are specified in paragraph 3 of the letter of approval dated 1st December 2010 addressed to the tax agent of Lam Soon Cannery Pte Ltd; and
(b)
the dividends received on 28th December 2006.
Subregulation 2
The exemption under sub-paragraph (1) is subject to the terms and conditions specified in the letter of approval referred to in sub-paragraph (1)(a).
Common questions
- What is Income Tax (Exemption of Foreign Income) (No. 5) Order 2010?
- Income Tax (Exemption of Foreign Income) (No. 5) Order 2010 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S795-2010 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Exemption of Foreign Income) (No. 5) Order 2010 still in force?
- Yes — Income Tax (Exemption of Foreign Income) (No. 5) Order 2010 is currently in force.
- When did Income Tax (Exemption of Foreign Income) (No. 5) Order 2010 take effect?
- Income Tax (Exemption of Foreign Income) (No. 5) Order 2010 was first recorded in 1947.
- How many regulations does Income Tax (Exemption of Foreign Income) (No. 5) Order 2010 have?
- Income Tax (Exemption of Foreign Income) (No. 5) Order 2010 contains 2 regulations.
- Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 5) Order 2010?
- The official text of Income Tax (Exemption of Foreign Income) (No. 5) Order 2010 is published at sso.agc.gov.sg.