Regulation 1
Citation
This Order is the Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2026.
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Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S30-2026 1947, currently marked in force and first recorded in 1947.
Citation
This Order is the Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2026.
Exemption
Branch profits received in Singapore by Trafigura Pte Ltd (a company incorporated in Singapore) on or after 2 January 2026 from its branches in Montevideo, Uruguay and Dubai, United Arab Emirates are 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 2 January 2026 that is issued on behalf of the Minister for Finance and addressed to Trafigura Pte Ltd.
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