Regulation 1
Citation
This Order is the Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2026.
/akn/sg/act/sub_leg/1947/ITA-S30-2026
Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2026
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S30-2026 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Branch profits received in Singapore by Trafigura Pte Ltd (a company incorporated in Singapore) on or after 2 January 2026 from its branches in Montevideo, Uruguay and Dubai, United Arab Emirates are exempt from tax.
Subregulation 2
The exemption in sub‑paragraph (1) is subject to the conditions specified in the letter from the Inland Revenue Authority of Singapore dated 2 January 2026 that is issued on behalf of the Minister for Finance and addressed to Trafigura Pte Ltd.
Common questions
- What is Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2026?
- Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S30-2026 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2026 still in force?
- Yes — Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2026 is currently in force.
- When did Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2026 take effect?
- Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2026 was first recorded in 1947.
- How many regulations does Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2026 have?
- Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2026 contains 2 regulations.
- Where can I read the official version of Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2026?
- The official text of Income Tax (Trafigura Pte Ltd — Section 13(12) Exemption) Order 2026 is published at sso.agc.gov.sg.