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Income Tax (Marubeni ASEAN 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 (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S450-2020 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation

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This Order is the Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020.

Regulation 2

Exemption

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Subregulation 1

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Dividend income received in Singapore by Marubeni ASEAN Pte Ltd (a company incorporated in Singapore) from MAPL Holdings B.V. (a company incorporated in the Netherlands) in the basis periods for the year of assessment 2017 and subsequent years of assessments is exempt from tax.

Subregulation 2

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Dividend income received in Singapore by Marubeni ASEAN Pte Ltd (a company incorporated in Singapore) from Marubeni Foods Investment Asia Cooperatief U.A. (a company incorporated in the Netherlands) in the basis periods for the years of assessment 2015, 2016 and 2017 is exempt from tax.

Subregulation 3

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The exemptions in sub-paragraphs (1) and (2) are subject to the conditions specified in the letter of approval dated 28 June 2019 addressed to Ernst & Young Solutions LLP.

Common questions

What is Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020?
Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S450-2020 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020 still in force?
Yes — Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020 is currently in force.
When did Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020 take effect?
Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020 was first recorded in 1947.
How many regulations does Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020 have?
Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020 contains 2 regulations.
Where can I read the official version of Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020?
The official text of Income Tax (Marubeni ASEAN Pte Ltd — Section 13(12) Exemption) Order 2020 is published at sso.agc.gov.sg.