Singapore legislation

Regulation 1

of Income Tax (Transfer Pricing Documentation) Rules 2018

Regulation 1

Citation, commencement and application

These Rules are the Income Tax (Transfer Pricing Documentation) Rules 2018 and come into operation on 23 February 2018.(2) These Rules have effect for the basis period for the year of assessment 2019 and every subsequent year of assessment.

Subregulation 1

These Rules are the Income Tax (Transfer Pricing Documentation) Rules 2018 and come into operation on 23 February 2018.

Subregulation 2

These Rules have effect for the basis period for the year of assessment 2019 and every subsequent year of assessment.

Read in full context — Income Tax (Transfer Pricing Documentation) Rules 2018 →