Regulation 1
Citation
This Order is the Income Tax (SDTR Marine Pte. Ltd. — Section 13(12) Exemption) Order 2026.
/akn/sg/act/sub_leg/1947/ITA-S498-2026
Income Tax (SDTR Marine Pte. Ltd. — Section 13(12) Exemption) Order 2026
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (SDTR Marine Pte. Ltd. — Section 13(12) Exemption) Order 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S498-2026 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
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 —
(a)
from the companies incorporated in the Republic of the Marshall Islands mentioned in the first column of the following table; and
(b)
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
Subregulation 2
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.
Common questions
- What is Income Tax (SDTR Marine Pte. Ltd. — Section 13(12) Exemption) Order 2026?
- Income Tax (SDTR Marine Pte. Ltd. — Section 13(12) Exemption) Order 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S498-2026 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (SDTR Marine Pte. Ltd. — Section 13(12) Exemption) Order 2026 still in force?
- Yes — Income Tax (SDTR Marine Pte. Ltd. — Section 13(12) Exemption) Order 2026 is currently in force.
- When did Income Tax (SDTR Marine Pte. Ltd. — Section 13(12) Exemption) Order 2026 take effect?
- Income Tax (SDTR Marine Pte. Ltd. — Section 13(12) Exemption) Order 2026 was first recorded in 1947.
- How many regulations does Income Tax (SDTR Marine Pte. Ltd. — Section 13(12) Exemption) Order 2026 have?
- Income Tax (SDTR Marine Pte. Ltd. — Section 13(12) Exemption) Order 2026 contains 2 regulations.
- Where can I read the official version of Income Tax (SDTR Marine Pte. Ltd. — Section 13(12) Exemption) Order 2026?
- The official text of Income Tax (SDTR Marine Pte. Ltd. — Section 13(12) Exemption) Order 2026 is published at sso.agc.gov.sg.