Regulation 1
Citation
This Order is the Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023.
/akn/sg/act/sub_leg/1947/ITA-S76-2023
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Quick answer
Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S76-2023 1947, currently marked in force and first recorded in 1947.
Citation
This Order is the Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023.
Exemption
Dividend income received in Singapore by Wan Hai International Pte. Ltd. (a company incorporated in Singapore) from Wan Hai Lines (United Arab Emirates) LLC (a company incorporated in the United Arab Emirates) during the period from 21 June 2022 to 31 May 2026 (both dates inclusive) is exempt from tax.
The exemption in sub-paragraph (1) is subject to the conditions specified in the letter from the Ministry of Finance dated 1 February 2023 addressed to Wan Hai International Pte. Ltd.