Regulation 1
Citation
This Order is the Income Tax (SK Energy International Pte. Ltd. — Section 13(12) Exemption) Order 2025.
/akn/sg/act/sub_leg/1947/ITA-S663-2025
Income Tax (SK Energy International Pte. Ltd. — Section 13(12) Exemption) Order 2025
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (SK Energy International Pte. Ltd. — Section 13(12) Exemption) Order 2025 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S663-2025 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Dividend income received in Singapore by SK Energy International Pte. Ltd. (a company incorporated in Singapore) on 14 February 2020, 23 September 2022 and 7 February 2023 from SK Terminal B.V. (a company incorporated in the Netherlands), which is in turn derived from the profits of Euro Tank Terminal B.V. (a company incorporated in the Netherlands), is exempt from tax.
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 28 August 2025 that is issued on behalf of the Minister for Finance and addressed to EY Corporate Advisors Pte. Ltd.
Common questions
- What is Income Tax (SK Energy International Pte. Ltd. — Section 13(12) Exemption) Order 2025?
- Income Tax (SK Energy International Pte. Ltd. — Section 13(12) Exemption) Order 2025 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S663-2025 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (SK Energy International Pte. Ltd. — Section 13(12) Exemption) Order 2025 still in force?
- Yes — Income Tax (SK Energy International Pte. Ltd. — Section 13(12) Exemption) Order 2025 is currently in force.
- When did Income Tax (SK Energy International Pte. Ltd. — Section 13(12) Exemption) Order 2025 take effect?
- Income Tax (SK Energy International Pte. Ltd. — Section 13(12) Exemption) Order 2025 was first recorded in 1947.
- How many regulations does Income Tax (SK Energy International Pte. Ltd. — Section 13(12) Exemption) Order 2025 have?
- Income Tax (SK Energy International Pte. Ltd. — Section 13(12) Exemption) Order 2025 contains 2 regulations.
- Where can I read the official version of Income Tax (SK Energy International Pte. Ltd. — Section 13(12) Exemption) Order 2025?
- The official text of Income Tax (SK Energy International Pte. Ltd. — Section 13(12) Exemption) Order 2025 is published at sso.agc.gov.sg.