Regulation 1
Citation
This Order is the Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2025.
/akn/sg/act/sub_leg/1947/ITA-S2-2025
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Quick answer
Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2025 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S2-2025 1947, currently marked in force and first recorded in 1947.
Citation
This Order is the Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2025.
Exemption
Dividend income received in Singapore by Wan Hai International Pte. Ltd. (a company incorporated in Singapore) on 15 June 2021 from Wan Hai Lines (United Arab Emirates) LLC (a company incorporated in the United Arab Emirates), is exempt from tax.
The exemption in sub‑paragraph (1) is subject to the conditions specified in the letter from the Ministry of Finance dated 26 August 2024 and addressed to Wan Hai International Pte. Ltd.