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Income Tax (Exemption of Foreign Income) (No. 5) Order 2018

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
2

Quick answer

About this subsidiary legislation

Income Tax (Exemption of Foreign Income) (No. 5) Order 2018 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S580-2018 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation

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This Order is the Income Tax (Exemption of Foreign Income) (No. 5) Order 2018.

Regulation 2

Exemption

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Subregulation 1

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Dividends received in Singapore by Telenor Asia Pte Ltd (a company incorporated in Singapore) from Digi.Com Berhad (a company incorporated in Malaysia) from 1 January 2014 to 31 December 2014 (both dates inclusive), and derived from dividends received by Digi.Com Berhad from Digi Telecommunications Sdn Bhd (a company incorporated in Malaysia), are exempt from tax.

Subregulation 2

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The exemption in sub‑paragraph (1) is subject to the conditions specified in paragraphs 7 and 8 of the letter of approval dated 17 July 2018 addressed to Ernst & Young Solutions LLP, the tax agent of Telenor Asia Pte Ltd.

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 5) Order 2018?
Income Tax (Exemption of Foreign Income) (No. 5) Order 2018 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S580-2018 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Foreign Income) (No. 5) Order 2018 still in force?
Yes — Income Tax (Exemption of Foreign Income) (No. 5) Order 2018 is currently in force.
When did Income Tax (Exemption of Foreign Income) (No. 5) Order 2018 take effect?
Income Tax (Exemption of Foreign Income) (No. 5) Order 2018 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Foreign Income) (No. 5) Order 2018 have?
Income Tax (Exemption of Foreign Income) (No. 5) Order 2018 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 5) Order 2018?
The official text of Income Tax (Exemption of Foreign Income) (No. 5) Order 2018 is published at sso.agc.gov.sg.