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Income Tax (Exemption of Foreign Income) (No. 6) Order 2016

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Enacted: 1947
Sections: 2

Regulation 1

Citation

This Order is the Income Tax (Exemption of Foreign Income) (No. 6) Order 2016.

Regulation 2

Exemption

Subregulation 1

Income comprising the following dividends that are received by ECS Holdings Limited (a company incorporated in Singapore) from ECS Technology (China) Limited (a company incorporated in the Hong Kong Special Administrative Region of the People’s Republic of China), is exempt from tax:

(a)

the sum of US$5,276,647 in the basis period for the year of assessment 2011;

(b)

the sum of US$3,811,378 in the basis period for the year of assessment 2012.

Subregulation 2

The exemption in sub‑paragraph (1) is subject to the conditions in paragraphs 8 and 9 of the letter of approval dated 19 October 2016 addressed to the tax agent of ECS Holdings Limited.

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 6) Order 2016?: Income Tax (Exemption of Foreign Income) (No. 6) Order 2016 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S598-2016 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Foreign Income) (No. 6) Order 2016 still in force?: Yes — Income Tax (Exemption of Foreign Income) (No. 6) Order 2016 is currently in force.
When did Income Tax (Exemption of Foreign Income) (No. 6) Order 2016 take effect?: Income Tax (Exemption of Foreign Income) (No. 6) Order 2016 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Foreign Income) (No. 6) Order 2016 have?: Income Tax (Exemption of Foreign Income) (No. 6) Order 2016 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 6) Order 2016?: The official text of Income Tax (Exemption of Foreign Income) (No. 6) Order 2016 is published at sso.agc.gov.sg.

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Income Tax (Exemption of Foreign Income) (No. 6) Order 2016

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. 6) Order 2016?

Income Tax (Exemption of Foreign Income) (No. 6) Order 2016 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S598-2016 1947, currently marked in force and first recorded in 1947.

Is Income Tax (Exemption of Foreign Income) (No. 6) Order 2016 still in force?

Yes — Income Tax (Exemption of Foreign Income) (No. 6) Order 2016 is currently in force.

When did Income Tax (Exemption of Foreign Income) (No. 6) Order 2016 take effect?

Income Tax (Exemption of Foreign Income) (No. 6) Order 2016 was first recorded in 1947.

How many regulations does Income Tax (Exemption of Foreign Income) (No. 6) Order 2016 have?

Income Tax (Exemption of Foreign Income) (No. 6) Order 2016 contains 2 regulations.

Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 6) Order 2016?

The official text of Income Tax (Exemption of Foreign Income) (No. 6) Order 2016 is published at sso.agc.gov.sg.

Something wrong on this page?