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Subsidiary Legislation

Income Tax (Exemptions from Notification under Sections 10J (5) and 32A (4)) Rules 2022

Official textFrom Singapore Statutes Online, unchanged

reg 1Citation and commencement

These Rules are the Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 and are deemed to have come into operation on 16 November 2021.

reg 2Exemption of individual from sections 10J(5) and 32A(4) of Act

A person who is an individual is exempt from sections 10J(5) and 32A(4) of the Act.

reg 3Section 10J(5) of Act does not apply to certain donations

Section 10J(5) of the Act does not apply in a case where a person appropriates by way of a donation any trading stock that is perishable.