Regulation 1
Citation
This Order is the Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021.
/akn/sg/act/sub_leg/1947/ITA-S624-2021
Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S624-2021 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Dividend income received in Singapore by Trafigura Holdings Pte Ltd during and after its financial year ended 30 September 2017 from Trafigura BV (a company incorporated in the Netherlands), which is in turn derived from dividend income received by Trafigura BV from the profits of Trafigura Pte Ltd, is exempt from tax.
Subregulation 2
Dividend income received in Singapore by Trafigura Holdings Pte Ltd during and after its financial year ended 30 September 2019 from Trafigura BV, which is in turn derived from dividend income received by Trafigura BV from the profits of any of the following companies, is exempt from tax:
(a)
Puma Energy Holdings Pte Ltd;
(b)
Pan-African Soleil Holdings Pte Ltd;
(c)
Galena Asset Management (Asia) Pte Ltd;
(d)
Trafigura Overseas Projects Pte Ltd.
Subregulation 3
The exemptions under sub-paragraphs (1) and (2) are subject to the conditions specified in the letter of approval dated 20 May 2020 addressed to KPMG Services Pte. Ltd.
Common questions
- What is Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021?
- Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S624-2021 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021 still in force?
- Yes — Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021 is currently in force.
- When did Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021 take effect?
- Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021 was first recorded in 1947.
- How many regulations does Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021 have?
- Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021 contains 2 regulations.
- Where can I read the official version of Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021?
- The official text of Income Tax (Trafigura Holdings Pte Ltd — Section 13(12) Exemption) Order 2021 is published at sso.agc.gov.sg.