Regulation 1
Citation
This Order is the Income Tax (SDTR Marine Pte. Ltd. — Section 13(12) Exemption) Order 2026.
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Income Tax (SDTR Marine Pte. Ltd. — Section 13(12) Exemption) Order 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation S498 2026, currently marked in force and first recorded in 2026.
Citation
This Order is the Income Tax (SDTR Marine Pte. Ltd. — Section 13(12) Exemption) Order 2026.
Exemption
Dividend income received in Singapore by SDTR Marine Pte. Ltd. (a company incorporated in Singapore) in the basis period for the year of assessment 2023 or any subsequent year of assessment —
from the companies incorporated in the Republic of the Marshall Islands mentioned in the first column of the following table; and
that is paid out of shipping income derived during the respective periods mentioned in the second column of the table,is exempt from tax:First columnSecond columnCompanyPeriod(both dates inclusive)Great Navigator 05 Co. Ltd8 July 2021 to 30 September 2021Great Navigator 07 Co. Ltd19 August 2021 to 30 September 2021Great Navigator 08 Co. Ltd16 September 2021 to 30 September 2021Great Navigator 10 Co. Ltd20 January 2022 to 30 September 2022Great Navigator 11 Co. Ltd30 March 2022 to 30 September 2022Great Navigator 12 Co. Ltd6 May 2022 to 30 September 2022
The exemption in sub-paragraph (1) is subject to the conditions specified in the letter from the Inland Revenue Authority of Singapore dated 29 June 2026 that is issued on behalf of the Minister for Finance and addressed to SDTR Marine Pte. Ltd.
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