Singapore legislation

Regulation 5

of Income Tax (Exemption of Relevant Income of Eligible Family-owned Investment Holding Company) Regulations 2009

Regulation 5

Annual declaration

Subregulation 1

An eligible family-owned investment holding company shall submit an annual declaration in accordance with paragraph (2) that the conditions for exemption under section 13W of the Act are satisfied.

Subregulation 2

The declaration shall be made to the Comptroller and the Monetary Authority of Singapore in respect of each basis period relating to any year of assessment and shall be made in such form and within such time as the Comptroller or the Monetary Authority of Singapore may specify.