Regulation 1
Citation
This Order is the Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2025.
/akn/sg/act/sub_leg/1947/ITA-S630-2025
Income Tax (Trafigura 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 (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2025 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S630-2025 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
The following income received in Singapore by Trafigura Pte Ltd (a company incorporated in Singapore) is exempt from tax:
(a)
dividend income received on 6 September 2022 from Trafigura Ventures V B.V. (a company incorporated in the Netherlands), which is in turn derived from the profits of Trafigura Chile Limitada (a company incorporated in Chile);
(b)
dividend income received on 29 September 2022 from Trafigura Ventures V B.V., which is in turn derived from the profits of Trafigura Services South Africa (Pty) Ltd (a company incorporated in South Africa).
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 August 2025 that is issued on behalf of the Minister for Finance and addressed to Trafigura Pte Ltd.
Common questions
- What is Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2025?
- Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2025 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S630-2025 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2025 still in force?
- Yes — Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2025 is currently in force.
- When did Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2025 take effect?
- Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2025 was first recorded in 1947.
- How many regulations does Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2025 have?
- Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2025 contains 2 regulations.
- Where can I read the official version of Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2025?
- The official text of Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2025 is published at sso.agc.gov.sg.