Regulation 1
Citation
This Order is the Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020.
/akn/sg/act/sub_leg/1947/ITA-S792-2020
Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S792-2020 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Income comprising dividends amounting to EURO 3,100,000 that is received in Singapore by TN Asia Pte. Ltd. (a company incorporated in Singapore) from TN Europe, B.V. (a company incorporated in the Netherlands) in the basis period for year of assessment 2019 is exempt from tax.
Subregulation 2
The exemption in sub‑paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 11 August 2020 addressed to PricewaterhouseCoopers Singapore Pte. Ltd.
Common questions
- What is Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020?
- Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S792-2020 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020 still in force?
- Yes — Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020 is currently in force.
- When did Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020 take effect?
- Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020 was first recorded in 1947.
- How many regulations does Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020 have?
- Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020 contains 2 regulations.
- Where can I read the official version of Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020?
- The official text of Income Tax (TN Asia Pte. Ltd. — Section 13(12) Exemption) Order 2020 is published at sso.agc.gov.sg.