Is Income Tax (Exemption of Foreign Income) (No. 4) Order 2012 still in force?

Yes — Income Tax (Exemption of Foreign Income) (No. 4) Order 2012 is currently in force.

How many regulations does Income Tax (Exemption of Foreign Income) (No. 4) Order 2012 have?

Income Tax (Exemption of Foreign Income) (No. 4) Order 2012 contains 4 regulations.

/akn/sg/act/sub_leg/1947/ITA-S572-2012

Income Tax (Exemption of Foreign Income) (No. 4) Order 2012

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Open source PDF

Type: Subsidiary Legislation
Status: In force
Enacted: 1947
Sections: 4

Quick answer

About this subsidiary legislation

Income Tax (Exemption of Foreign Income) (No. 4) Order 2012 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S572-2012 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation

This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 4) Order 2012.

Regulation 2

Exemption for Cooper Crouse-Hinds Pte. Ltd.

Subregulation 1

Cooper Crouse-Hinds Pte. Ltd. is hereby granted exemption from tax on the dividends received in Singapore on 6th August 2008, 18th December 2008, 22nd December 2008, 26th December 2008, 20th April 2009, 1st June 2009 and 24th July 2009 from Cooper (China) Co. Ltd. located in China.

Subregulation 2

The exemption under sub-paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 7th May 2012 addressed to the tax agent of Cooper Crouse-Hinds Pte. Ltd.

Regulation 3

Exemption for Gan Yue Cheng Holdings Pte. Ltd. and Gan Yue Cheng Pte. Ltd.

Subregulation 1

Gan Yue Cheng Holdings Pte. Ltd. and Gan Yue Cheng Pte. Ltd. are hereby granted exemption from tax on the dividends received in Singapore on 8th February 2010 and 8th March 2010 from Hong Bee Land Sdn. Bhd. located in Malaysia.

Subregulation 2

The exemption under sub-paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 26th June 2012 addressed to the tax agent of Gan Yue Cheng Holdings Pte. Ltd. and Gan Yue Cheng Pte. Ltd.

Regulation 4

Exemption for Lam Soon Cannery Pte. Ltd.

Subregulation 1

Lam Soon Cannery Pte. Ltd. is hereby granted exemption from tax on the dividends received in Singapore on 21st August 2009, 27th May 2010, 12th July 2011 and 17th January 2012 from Lam Soon Strategic Sdn. Bhd. located in Malaysia.

Subregulation 2

The exemption under sub-paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 18th July 2012 addressed to the tax agent of Lam Soon Cannery Pte. Ltd.

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 4) Order 2012?: Income Tax (Exemption of Foreign Income) (No. 4) Order 2012 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S572-2012 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Foreign Income) (No. 4) Order 2012 still in force?: Yes — Income Tax (Exemption of Foreign Income) (No. 4) Order 2012 is currently in force.
When did Income Tax (Exemption of Foreign Income) (No. 4) Order 2012 take effect?: Income Tax (Exemption of Foreign Income) (No. 4) Order 2012 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Foreign Income) (No. 4) Order 2012 have?: Income Tax (Exemption of Foreign Income) (No. 4) Order 2012 contains 4 regulations.
Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 4) Order 2012?: The official text of Income Tax (Exemption of Foreign Income) (No. 4) Order 2012 is published at sso.agc.gov.sg.