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Income Tax (Exemption of Foreign Income) (No. 2) Order 2019

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
2

Quick answer

About this subsidiary legislation

Income Tax (Exemption of Foreign Income) (No. 2) Order 2019 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S130-2019 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation

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This Order is the Income Tax (Exemption of Foreign Income) (No. 2) Order 2019.

Regulation 2

Exemption

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Subregulation 1

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Dividends amounting to RM1,181,255 received in Singapore by S&P Global Asian Holdings Pte. Ltd. (a company incorporated in Singapore) from RAM Holdings Berhad (a company incorporated in Malaysia) in the basis periods for the years of assessment 2016 and 2017, are exempt from tax.

Subregulation 2

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The exemption in sub-paragraph (1) is subject to the conditions specified in paragraphs 4 and 5 of the letter of approval dated 1 February 2019 addressed to S&P Global Asian Holdings Pte. Ltd.

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 2) Order 2019?
Income Tax (Exemption of Foreign Income) (No. 2) Order 2019 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S130-2019 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Foreign Income) (No. 2) Order 2019 still in force?
Yes — Income Tax (Exemption of Foreign Income) (No. 2) Order 2019 is currently in force.
When did Income Tax (Exemption of Foreign Income) (No. 2) Order 2019 take effect?
Income Tax (Exemption of Foreign Income) (No. 2) Order 2019 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Foreign Income) (No. 2) Order 2019 have?
Income Tax (Exemption of Foreign Income) (No. 2) Order 2019 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 2) Order 2019?
The official text of Income Tax (Exemption of Foreign Income) (No. 2) Order 2019 is published at sso.agc.gov.sg.