Regulation 1
Citation and commencement
These Rules may be cited as the Income Tax (PIC Automation Equipment) Rules 2012 and shall have effect for the year of assessment 2011 and subsequent years of assessment.
/akn/sg/act/sub_leg/1947/ITA-S209-2012
Income Tax (PIC Automation Equipment) Rules 2012
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 3
Quick answer
About this subsidiary legislation
Income Tax (PIC Automation Equipment) Rules 2012 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S209-2012 1947, currently marked in force and first recorded in 1947.
Regulation 2
Automation equipment
The automation equipment specified in the Schedule are hereby prescribed for the purposes of the deduction to be allowed under section 14T of the Act and the allowances to be made under section 19A(2A) and (2B) of the Act.
Regulation 3
Criteria for approving automation equipment
Amended byS 478/2015 wef Y/A 2013 and sub Ys/AS 478/2015 wef Y/A 2013 and sub Ys/A
Subregulation 1
Amended byS 478/2015 wef Y/A 2013 and sub Ys/AS 478/2015 wef Y/A 2013 and sub Ys/A
For the purpose of section 19A(17) of the Act, the Minister or the person appointed by him may approve any automation equipment as a PIC automation equipment for a person (referred to in this paragraph as the applicant) if the Minister or appointed person is satisfied that —
(a)
the automation equipment is or is intended to be put into use in one or more of the work processes of the trade, profession or business of the applicant; and (b)the automation equipment enhances or will enhance the productivity of the applicant in carrying on or exercising the trade, profession or business.(c)[Deleted by S 478/2015 wef Y/A 2013 and sub Ys/A]
Subregulation 2
An application for approval shall —
(a)
be made to the Minister or appointed person before the expiration of the time the applicant has to furnish a return of his income for the year of assessment in question, or within such time as may be allowed by the Minister or appointed person in a particular case; and
(b)
be accompanied by such information and supporting documents in such form and manner as the Minister or appointed person may specify.
Common questions
- What is Income Tax (PIC Automation Equipment) Rules 2012?
- Income Tax (PIC Automation Equipment) Rules 2012 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S209-2012 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (PIC Automation Equipment) Rules 2012 still in force?
- Yes — Income Tax (PIC Automation Equipment) Rules 2012 is currently in force.
- When did Income Tax (PIC Automation Equipment) Rules 2012 take effect?
- Income Tax (PIC Automation Equipment) Rules 2012 was first recorded in 1947.
- How many regulations does Income Tax (PIC Automation Equipment) Rules 2012 have?
- Income Tax (PIC Automation Equipment) Rules 2012 contains 3 regulations.
- Where can I read the official version of Income Tax (PIC Automation Equipment) Rules 2012?
- The official text of Income Tax (PIC Automation Equipment) Rules 2012 is published at sso.agc.gov.sg.