Regulation 1
Citation
This Order is the Income Tax (Zebra Technologies Asia Pacific Pte. Ltd. — Section 13(12) Exemption) Order 2020.
/akn/sg/act/sub_leg/1947/ITA-S754-2020
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Quick answer
Income Tax (Zebra Technologies Asia Pacific Pte. Ltd. — Section 13(12) Exemption) Order 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S754-2020 1947, currently marked in force and first recorded in 1947.
Citation
This Order is the Income Tax (Zebra Technologies Asia Pacific Pte. Ltd. — Section 13(12) Exemption) Order 2020.
Exemption
The dividend income of US$13,700,000 received in Singapore by Zebra Technologies Asia Pacific Pte. Ltd. (a company incorporated in Singapore) from Zebra Technologies Asia Holdings Limited (a company incorporated in Mauritius) in the basis period for the year of assessment 2017 is exempt from tax.
The exemption in sub‑paragraph (1) is subject to the conditions specified in paragraphs 3 and 4 of the letter of approval dated 12 August 2020 addressed to PricewaterhouseCoopers Singapore Pte. Ltd., the representative of Zebra Technologies Asia Pacific Pte. Ltd.