Regulation 1
Citation and commencement
These Regulations are the Income Tax (Prescribed Authorities under Section 34K) Regulations 2024 and come into operation on 2 December 2024.
Loading…
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
Income Tax (Prescribed Authorities under Section 34K) Regulations 2024 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S931-2024 1947, currently marked in force and first recorded in 1947.
Citation and commencement
These Regulations are the Income Tax (Prescribed Authorities under Section 34K) Regulations 2024 and come into operation on 2 December 2024.
Prescribed authorities
The Inland Revenue Authority of Singapore and the Maritime and Port Authority of Singapore are each an authority prescribed for the purposes of section 34K(6) of the Act.
If one provision's text doesn't match the official source, use Suggest a fix beside that provision — it opens an editor next to the source document. For anything else — a missing amendment, a broken link, out-of-date content, or a removal request — report it here.