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.
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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.
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.
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.
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