Singapore legislation
Regulation 5A
of Income Tax (Refundable Investment Credits) Regulations 2025
Regulation 5A
Prescribed circumstances for amendment of letter of confirmation under section 93B(20A) of Act
The following are prescribed circumstances in which the approving authority may amend any matter stated in a letter of confirmation given to an awardee company:
there is any error or mistake contained in the application by the awardee company under section 93B(15) of the Act or any information or document accompanying the application mentioned in section 93B(16) of the Act;
the approving authority makes any error or mistake in relation to any matter specified in section 93B(17), (18), (19) or (20) of the Act;
the authority, after giving the letter of confirmation to the awardee company, discovers any further information that results in the letter of confirmation being erroneous or inaccurate;
an amendment or the revocation under section 93B(35) of the Act of a letter of award issued to the awardee company.