Regulation 1
Citation
This Order is the Income Tax (SK Energy International Pte. Ltd. — Section 13(12) Exemption) Order 2025.
Loading…
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
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.
Citation
This Order is the Income Tax (SK Energy International Pte. Ltd. — Section 13(12) Exemption) Order 2025.
Exemption
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.
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.
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 For anything else — a missing amendment, a broken link, out-of-date content, or a removal request — report it here.