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