Regulation 1
Citation
This Order is the Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023.
Loading…
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S76-2023 1947, currently marked in force and first recorded in 1947.
Citation
This Order is the Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023.
Exemption
Dividend income received in Singapore by Wan Hai International Pte. Ltd. (a company incorporated in Singapore) from Wan Hai Lines (United Arab Emirates) LLC (a company incorporated in the United Arab Emirates) during the period from 21 June 2022 to 31 May 2026 (both dates inclusive) is exempt from tax.
The exemption in sub-paragraph (1) is subject to the conditions specified in the letter from the Ministry of Finance dated 1 February 2023 addressed to Wan Hai International Pte. Ltd.
If one provision's text doesn't match the official source, use Suggest a fix beside that provision — it opens an editor next to the source document. For anything else — a missing amendment, a broken link, out-of-date content, or a removal request — report it here.