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laws.sgby aturio
In forceUpdated to 20 Mar 2025
Contents

Part 1 · Preliminary

10. Act to be construed as one with ITA

(1)

This Act charges taxes on the income of MNE groups, known as the MTT and the DTT.

(2)

This Act is to be construed as one with the ITA.

Part 2

MTT

Read on from Part 2

Part 3

DTT

Read on from Part 3

Part 4

Registration of Mne Group and Designation of Designated Local Gir Filing Entity and Designated Local Dtt Filing Entity

Read on from Part 4

Part 5

Returns, Payment of Mtt and Dtt and Information‑Gathering Powers

Read on from Part 5

Part 6

Assessments, Objections and Appeals

Read on from Part 6

Part 7

Collection, Recovery and Repayment of Mtt or Dtt

Read on from Part 7

Part 8

Offences

Read on from Part 8

Part 9

Miscellaneous

Read on from Part 9

Schedules

Read on from Schedules