Regulation 1
Citation
This Order is the Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020.
/akn/sg/act/sub_leg/1947/ITA-S449-2020
Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S449-2020 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Dividend income received in Singapore by Graminvest Pte Ltd (a company incorporated in Singapore) from Overseas Trade Industrial Limited (a company incorporated in Hong Kong) in the basis year for the year of assessment 2018 is exempt from tax.
Subregulation 2
The exemption in sub-paragraph (1) is subject to the conditions specified in the letter of approval dated 19 June 2019 addressed to RSM Tax Pte Ltd.
Common questions
- What is Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020?
- Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S449-2020 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020 still in force?
- Yes — Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020 is currently in force.
- When did Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020 take effect?
- Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020 was first recorded in 1947.
- How many regulations does Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020 have?
- Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020 contains 2 regulations.
- Where can I read the official version of Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020?
- The official text of Income Tax (Graminvest Pte Ltd — Section 13(12) Exemption) Order 2020 is published at sso.agc.gov.sg.