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Income Tax (Exemption of Foreign Income) (No. 5) Order 2012

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Enacted: 1947
Sections: 2

Regulation 1

Citation

This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 5) Order 2012.

Regulation 2

Exemption

Subregulation 1

Mercatus Retail Holdings Pte. Ltd. is hereby granted exemption from tax on the dividends received in Singapore on or after 23rd October 2012 from ASPF II (Mauritius) Limited located in Mauritius.

Subregulation 2

The exemption under sub-paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 23rd October 2012 addressed to the tax agent of Mercatus Retail Holdings Pte. Ltd.

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 5) Order 2012?: Income Tax (Exemption of Foreign Income) (No. 5) Order 2012 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S585-2012 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Foreign Income) (No. 5) Order 2012 still in force?: Yes — Income Tax (Exemption of Foreign Income) (No. 5) Order 2012 is currently in force.
When did Income Tax (Exemption of Foreign Income) (No. 5) Order 2012 take effect?: Income Tax (Exemption of Foreign Income) (No. 5) Order 2012 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Foreign Income) (No. 5) Order 2012 have?: Income Tax (Exemption of Foreign Income) (No. 5) Order 2012 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 5) Order 2012?: The official text of Income Tax (Exemption of Foreign Income) (No. 5) Order 2012 is published at sso.agc.gov.sg.

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Income Tax (Exemption of Foreign Income) (No. 5) Order 2012

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. 5) Order 2012?

Income Tax (Exemption of Foreign Income) (No. 5) Order 2012 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S585-2012 1947, currently marked in force and first recorded in 1947.

Is Income Tax (Exemption of Foreign Income) (No. 5) Order 2012 still in force?

Yes — Income Tax (Exemption of Foreign Income) (No. 5) Order 2012 is currently in force.

When did Income Tax (Exemption of Foreign Income) (No. 5) Order 2012 take effect?

Income Tax (Exemption of Foreign Income) (No. 5) Order 2012 was first recorded in 1947.

How many regulations does Income Tax (Exemption of Foreign Income) (No. 5) Order 2012 have?

Income Tax (Exemption of Foreign Income) (No. 5) Order 2012 contains 2 regulations.

Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 5) Order 2012?

The official text of Income Tax (Exemption of Foreign Income) (No. 5) Order 2012 is published at sso.agc.gov.sg.

Something wrong on this page?