Regulation 1
Citation and commencement
These Rules are the Income Tax (Substituted Rate for Withholding of Tax for Aircraft Charter Payments) Rules 2018 and are deemed to have come into operation on 29 December 2016.
/akn/sg/act/sub_leg/1947/ITA-S46-2018
Income Tax (Substituted Rate for Withholding of Tax for Aircraft Charter Payments) Rules 2018
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Substituted Rate for Withholding of Tax for Aircraft Charter Payments) Rules 2018 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S46-2018 1947, currently marked in force and first recorded in 1947.
Regulation 2
Substituted rate of withholding tax
The rate for the deduction of tax in section 45(1)(a)(iii) of the Act (as applied by section 45A(1) of the Act) is substituted with 2% for a person making a payment, under any agreement or arrangement for the charter of any aircraft, to another person not known to the first person to be resident in Singapore.
Common questions
- What is Income Tax (Substituted Rate for Withholding of Tax for Aircraft Charter Payments) Rules 2018?
- Income Tax (Substituted Rate for Withholding of Tax for Aircraft Charter Payments) Rules 2018 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S46-2018 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Substituted Rate for Withholding of Tax for Aircraft Charter Payments) Rules 2018 still in force?
- Yes — Income Tax (Substituted Rate for Withholding of Tax for Aircraft Charter Payments) Rules 2018 is currently in force.
- When did Income Tax (Substituted Rate for Withholding of Tax for Aircraft Charter Payments) Rules 2018 take effect?
- Income Tax (Substituted Rate for Withholding of Tax for Aircraft Charter Payments) Rules 2018 was first recorded in 1947.
- How many regulations does Income Tax (Substituted Rate for Withholding of Tax for Aircraft Charter Payments) Rules 2018 have?
- Income Tax (Substituted Rate for Withholding of Tax for Aircraft Charter Payments) Rules 2018 contains 2 regulations.
- Where can I read the official version of Income Tax (Substituted Rate for Withholding of Tax for Aircraft Charter Payments) Rules 2018?
- The official text of Income Tax (Substituted Rate for Withholding of Tax for Aircraft Charter Payments) Rules 2018 is published at sso.agc.gov.sg.