Regulation 1
Citation
This Order is the Income Tax (Baohua Steel International Pte. Limited — Section 13(12) Exemption) Order 2025.
/akn/sg/act/sub_leg/1947/ITA-S334-2025
Income Tax (Baohua Steel International Pte. Limited — Section 13(12) Exemption) Order 2025
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 (Baohua Steel International Pte. Limited — Section 13(12) Exemption) Order 2025 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S334-2025 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Dividend income received in Singapore by Baohua Steel International Pte. Limited (a company incorporated in Singapore) during the period from 1 July 2022 to 31 July 2022 (both dates inclusive) from Fame Risen Development Limited (a company incorporated in Hong Kong), which is in turn derived from the profits of Rizhao Steel Wire Co., Ltd. (a company incorporated in China), is 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 15 May 2025 that is issued on behalf of the Minister for Finance and addressed to EY Corporate Advisors Pte. Ltd.
Common questions
- What is Income Tax (Baohua Steel International Pte. Limited — Section 13(12) Exemption) Order 2025?
- Income Tax (Baohua Steel International Pte. Limited — Section 13(12) Exemption) Order 2025 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S334-2025 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Baohua Steel International Pte. Limited — Section 13(12) Exemption) Order 2025 still in force?
- Yes — Income Tax (Baohua Steel International Pte. Limited — Section 13(12) Exemption) Order 2025 is currently in force.
- When did Income Tax (Baohua Steel International Pte. Limited — Section 13(12) Exemption) Order 2025 take effect?
- Income Tax (Baohua Steel International Pte. Limited — Section 13(12) Exemption) Order 2025 was first recorded in 1947.
- How many regulations does Income Tax (Baohua Steel International Pte. Limited — Section 13(12) Exemption) Order 2025 have?
- Income Tax (Baohua Steel International Pte. Limited — Section 13(12) Exemption) Order 2025 contains 2 regulations.
- Where can I read the official version of Income Tax (Baohua Steel International Pte. Limited — Section 13(12) Exemption) Order 2025?
- The official text of Income Tax (Baohua Steel International Pte. Limited — Section 13(12) Exemption) Order 2025 is published at sso.agc.gov.sg.