Regulation 1
Citation
This Order is the Income Tax (Sinochem International (Overseas) Pte. Ltd. — Section 13(12) Exemption) Order 2025.
/akn/sg/act/sub_leg/1947/ITA-S728-2025
Income Tax (Sinochem International (Overseas) Pte. Ltd. — Section 13(12) Exemption) Order 2025
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Sinochem International (Overseas) Pte. Ltd. — Section 13(12) Exemption) Order 2025 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S728-2025 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Dividend income received in Singapore by Sinochem International (Overseas) Pte. Ltd. (a company incorporated in Singapore) on 9 February 2022 from Sinorgchem Industrial Company Limited (a company incorporated in Hong Kong), which is paid out of Sinorgchem Industrial Company Limited’s capital gains derived from the sale of its interests in Jiangsu Sinorgchem Technology Co., Ltd. (a company incorporated in China), is exempt from tax.
Subregulation 2
The exemption in sub-paragraph (1) is subject to the conditions specified in the letter from the Inland Revenue Authority of Singapore dated 31 October 2025 that is issued on behalf of the Minister for Finance and addressed to Sabara Law LLC.
Common questions
- What is Income Tax (Sinochem International (Overseas) Pte. Ltd. — Section 13(12) Exemption) Order 2025?
- Income Tax (Sinochem International (Overseas) Pte. Ltd. — Section 13(12) Exemption) Order 2025 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S728-2025 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Sinochem International (Overseas) Pte. Ltd. — Section 13(12) Exemption) Order 2025 still in force?
- Yes — Income Tax (Sinochem International (Overseas) Pte. Ltd. — Section 13(12) Exemption) Order 2025 is currently in force.
- When did Income Tax (Sinochem International (Overseas) Pte. Ltd. — Section 13(12) Exemption) Order 2025 take effect?
- Income Tax (Sinochem International (Overseas) Pte. Ltd. — Section 13(12) Exemption) Order 2025 was first recorded in 1947.
- How many regulations does Income Tax (Sinochem International (Overseas) Pte. Ltd. — Section 13(12) Exemption) Order 2025 have?
- Income Tax (Sinochem International (Overseas) Pte. Ltd. — Section 13(12) Exemption) Order 2025 contains 2 regulations.
- Where can I read the official version of Income Tax (Sinochem International (Overseas) Pte. Ltd. — Section 13(12) Exemption) Order 2025?
- The official text of Income Tax (Sinochem International (Overseas) Pte. Ltd. — Section 13(12) Exemption) Order 2025 is published at sso.agc.gov.sg.