Regulation 1
Citation
This Order is the Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024.
/akn/sg/act/sub_leg/1947/ITA-S144-2024
Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S144-2024 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Interest income described in sub‑paragraph (2), that is received in Singapore by Sasseur Bishan HK Limited (a company incorporated in Hong Kong Special Administrative Region of the People’s Republic of China) from Sasseur (Chongqing) Business Co., Ltd. (a company incorporated in the People’s Republic of China) on or after 1 February 2024, is exempt from tax.
Subregulation 2
Sub‑paragraph (1) applies to interest income from the loan granted under the agreement dated 30 June 2020 between Sasseur Bishan HK Limited and Sasseur (Chongqing) Business Co., Ltd.
Subregulation 3
The exemption in sub‑paragraph (1) is subject to the conditions specified in the letter from the Ministry of Finance dated 26 January 2024 and addressed to EY Corporate Advisors Pte. Ltd.
Common questions
- What is Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024?
- Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S144-2024 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024 still in force?
- Yes — Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024 is currently in force.
- When did Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024 take effect?
- Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024 was first recorded in 1947.
- How many regulations does Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024 have?
- Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024 contains 2 regulations.
- Where can I read the official version of Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024?
- The official text of Income Tax (Sasseur Bishan HK Limited — Section 13(12) Exemption) Order 2024 is published at sso.agc.gov.sg.