/akn/sg/act/sub_leg/1947/ITA-S76-2023

Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
2

Quick answer

About this subsidiary legislation

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.

Regulation 1

Citation

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This Order is the Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023.

Regulation 2

Exemption

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Subregulation 1

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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.

Subregulation 2

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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.

Common questions

What is Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023?
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.
Is Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023 still in force?
Yes — Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023 is currently in force.
When did Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023 take effect?
Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023 was first recorded in 1947.
How many regulations does Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023 have?
Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023 contains 2 regulations.
Where can I read the official version of Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023?
The official text of Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023 is published at sso.agc.gov.sg.