Regulation 1
Citation
This Order is the Income Tax (Prime Aviation Holding Pte. Ltd. — Section 13(12) Exemption) Order 2019.
/akn/sg/act/sub_leg/1947/ITA-S550-2019
Income Tax (Prime Aviation Holding Pte. Ltd. — Section 13(12) Exemption) Order 2019
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 (Prime Aviation Holding Pte. Ltd. — Section 13(12) Exemption) Order 2019 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S550-2019 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Income received in Singapore by Prime Aviation Holding Pte. Ltd. (a company incorporated in Singapore) from Prime Assets LLP (a limited liability partnership registered in Kazakhstan) —
(a)
in the basis periods for the year of assessment 2020 and subsequent years of assessment; and
(b)
which is derived from dividends received by Prime Assets LLP from Prime Aviation JSC (a company incorporated in Kazakhstan), which are in turn paid out of profits of Prime Aviation JSC from conducting aviation‑related services in Kazakhstan,is exempt from tax.
Subregulation 2
The exemption in sub‑paragraph (1) is subject to the conditions specified in the letter of approval dated 8 July 2019 (as revised on 18 July 2019) addressed to IQ EQ Consultants (Singapore) Pte. Ltd., the tax agent of Prime Aviation Holding Pte. Ltd.
Common questions
- What is Income Tax (Prime Aviation Holding Pte. Ltd. — Section 13(12) Exemption) Order 2019?
- Income Tax (Prime Aviation Holding Pte. Ltd. — Section 13(12) Exemption) Order 2019 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S550-2019 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Prime Aviation Holding Pte. Ltd. — Section 13(12) Exemption) Order 2019 still in force?
- Yes — Income Tax (Prime Aviation Holding Pte. Ltd. — Section 13(12) Exemption) Order 2019 is currently in force.
- When did Income Tax (Prime Aviation Holding Pte. Ltd. — Section 13(12) Exemption) Order 2019 take effect?
- Income Tax (Prime Aviation Holding Pte. Ltd. — Section 13(12) Exemption) Order 2019 was first recorded in 1947.
- How many regulations does Income Tax (Prime Aviation Holding Pte. Ltd. — Section 13(12) Exemption) Order 2019 have?
- Income Tax (Prime Aviation Holding Pte. Ltd. — Section 13(12) Exemption) Order 2019 contains 2 regulations.
- Where can I read the official version of Income Tax (Prime Aviation Holding Pte. Ltd. — Section 13(12) Exemption) Order 2019?
- The official text of Income Tax (Prime Aviation Holding Pte. Ltd. — Section 13(12) Exemption) Order 2019 is published at sso.agc.gov.sg.