Regulation 1
Citation
This Notification may be cited as the Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2003.
/akn/sg/act/sub_leg/1947/ITA-S529-2003
Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2003
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 3
Quick answer
About this subsidiary legislation
Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2003 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S529-2003 1947, currently marked in force and first recorded in 1947.
Regulation 2
Definitions
In this Notification “Indefeasible Right of Use” or “IRU” means an indefeasible right to use an international telecommunications submarine cable system;“international telecommunications submarine cable system” means an international submarine cable that is laid in the sea and includes its cable landing station and any other equipment ancillary to the submarine cable system.
Definition
“Indefeasible Right of Use” or “IRU” means an indefeasible right to use an international telecommunications submarine cable system;
Definition
“international telecommunications submarine cable system” means an international submarine cable that is laid in the sea and includes its cable landing station and any other equipment ancillary to the submarine cable system.
Regulation 3
Exemption
Amended byS 678/2013 wef 28/02/2013S 820/2023 wef 01/01/2024S 820/2023 wef 01/01/2024S 648/2017 wef 28/02/2018S 678/2013 wef 28/02/2013S 109/2008 wef 29/02/2008S 648/2017 wef 28/02/2018
Subregulation 1
Subject to sub-paragraph (2), there shall be exempt from tax any income of a person not resident in Singapore (referred to in this paragraph as a non-resident person), being a payment made to the non-resident person for the use of or right to use any international telecommunication submarine cable capacity (including any payment for an IRU), and accruing in or derived from Singapore —
(a)
during the period from 28th February 2003 to 27th February 2013 (both dates inclusive); or
(b)
after 27th February 2013 —
(i)
under a contract for such use or right to use which takes effect at any time during the period from 28th February 2003 to 27th February 2013 (both dates inclusive); or
(ii)
under a contract for such use or right to use which is extended or renewed, where the extension or renewal takes effect at any time during the period from 28th February 2003 to 27th February 2013 (both dates inclusive).
Subregulation 1A
Amended byS 678/2013 wef 28/02/2013
Subject to sub‑paragraph (2), there shall be exempt from tax any income of a non-resident person, being a payment made to the non‑resident person for an IRU, and accruing in or derived from Singapore —
(a)
during the period from 28th February 2013 to 27th February 2018 (both dates inclusive); or
(b)
after 27th February 2018 —
(i)
under a contract for the IRU which takes effect at any time during the period from 28th February 2013 to 27th February 2018 (both dates inclusive); or
(ii)
under a contract for the IRU which is extended or renewed, where the extension or renewal takes effect at any time during the period from 28th February 2013 to 27th February 2018 (both dates inclusive).
Subregulation 1B
Amended byS 820/2023 wef 01/01/2024S 820/2023 wef 01/01/2024S 648/2017 wef 28/02/2018
Subject to sub‑paragraph (2), the income of a non‑resident person that comprises a payment made to the non‑resident person for an IRU, and accruing in or derived from Singapore —
(a)
during the period from 28 February 2018 to 31 December 2028 (both dates inclusive); or
(b)
after 31 December 2028 —
(i)
under a contract for the IRU which takes effect at any time during the period from 28 February 2018 to 31 December 2028 (both dates inclusive); or
(ii)
under a contract for the IRU which is extended or renewed, where the extension or renewal takes effect at any time during the period from 28 February 2018 to 31 December 2028 (both dates inclusive),is exempt from tax.
Subregulation 2
Amended byS 678/2013 wef 28/02/2013S 109/2008 wef 29/02/2008S 648/2017 wef 28/02/2018
The exemption under sub‑paragraphs (1), (1A) and (1B) shall not apply to any income of the non-resident person which is —
(a)
derived from any trade or business carried on in Singapore by the non-resident person; or
(b)
effectively connected with any permanent establishment in Singapore of the non-resident person.
Common questions
- What is Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2003?
- Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2003 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S529-2003 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2003 still in force?
- Yes — Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2003 is currently in force.
- When did Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2003 take effect?
- Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2003 was first recorded in 1947.
- How many regulations does Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2003 have?
- Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2003 contains 3 regulations.
- Where can I read the official version of Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2003?
- The official text of Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2003 is published at sso.agc.gov.sg.