Regulation 1
Citation and commencement
These Regulations may be cited as the Income Tax (Deduction for Resident Individual) (Prescribed Payment) Regulations 2012 and shall be deemed to have come into operation on 20th December 2011.
/akn/sg/act/sub_leg/1947/ITA-S148-2012
Income Tax (Deduction for Resident Individual) (Prescribed Payment) Regulations 2012
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 3
Quick answer
About this subsidiary legislation
Income Tax (Deduction for Resident Individual) (Prescribed Payment) Regulations 2012 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S148-2012 1947, currently marked in force and first recorded in 1947.
Regulation 1A
Definition
Amended byS 195/2013 wef 01/11/2012
In these Regulations, “relevant date” means a date on or after 20th December 2011 but before 1st November 2012.
Regulation 2
Prescribed payment
Amended byS 195/2013 wef 01/11/2012
A payment made on any relevant date into a retirement account is a prescribed payment for the purposes of section 39(3)(ii) or (3A) of the Act, if it is subject to the maximum amount calculated in accordance with regulation 7(1)(a)(i) of the Central Provident Fund (Minimum Sum Topping‑Up Scheme) Regulations (Cap. 36, Rg 3) in force on that date.
Common questions
- What is Income Tax (Deduction for Resident Individual) (Prescribed Payment) Regulations 2012?
- Income Tax (Deduction for Resident Individual) (Prescribed Payment) Regulations 2012 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S148-2012 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Deduction for Resident Individual) (Prescribed Payment) Regulations 2012 still in force?
- Yes — Income Tax (Deduction for Resident Individual) (Prescribed Payment) Regulations 2012 is currently in force.
- When did Income Tax (Deduction for Resident Individual) (Prescribed Payment) Regulations 2012 take effect?
- Income Tax (Deduction for Resident Individual) (Prescribed Payment) Regulations 2012 was first recorded in 1947.
- How many regulations does Income Tax (Deduction for Resident Individual) (Prescribed Payment) Regulations 2012 have?
- Income Tax (Deduction for Resident Individual) (Prescribed Payment) Regulations 2012 contains 3 regulations.
- Where can I read the official version of Income Tax (Deduction for Resident Individual) (Prescribed Payment) Regulations 2012?
- The official text of Income Tax (Deduction for Resident Individual) (Prescribed Payment) Regulations 2012 is published at sso.agc.gov.sg.