Regulation 1
Citation
Amended byS 506/2025 wef 28/07/2025
This Order may be cited as the Income Tax (LVMH Fragrances and Cosmetics (Singapore) Pte Ltd — Section 13(12) Exemption) Order 2010.
/akn/sg/act/sub_leg/1947/ITA-S794-2010
Income Tax (LVMH Fragrances and Cosmetics (Singapore) Pte Ltd — Section 13(12) Exemption) Order 2010
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (LVMH Fragrances and Cosmetics (Singapore) Pte Ltd — Section 13(12) Exemption) Order 2010 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S794-2010 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Amended byS 506/2025 wef 28/07/2025S 506/2025 wef 28/07/2025S 506/2025 wef 28/07/2025S 504/2019 wef 22/07/2019S 506/2025 wef 28/07/2025S 506/2025 wef 28/07/2025S 506/2025 wef 28/07/2025S 506/2025 wef 28/07/2025
Subregulation 1
Amended byS 506/2025 wef 28/07/2025
LVMH Fragrances and Cosmetics (Singapore) Pte Ltd is hereby granted exemption from tax on the dividends received in Singapore from Parfums Christian Dior Orient FZCO (called in this Order PCD Orient) located in United Arab Emirates, being a company in which LVMH Fragrances and Cosmetics (Singapore) Pte Ltd owns 20% of the total number of issued ordinary shares.
Subregulation 2
Amended byS 506/2025 wef 28/07/2025S 506/2025 wef 28/07/2025S 504/2019 wef 22/07/2019
In the case of the following dividends, sub‑paragraph (1) only applies where they are received in Singapore in the basis periods for the year of assessment 2017 and subsequent years of assessment:
(a)
dividends that are derived from dividends which PCD Orient receives from its subsidiary, PCD Saudi Arabia Company (A Limited Liability Company) (a company incorporated in Saudi Arabia);
(b)
dividends that are derived from dividends which PCD Orient receives from its subsidiary, PCD DUBAI GENERAL TRADING L.L.C (a company incorporated in Dubai).
Subregulation 2A
Amended byS 506/2025 wef 28/07/2025
The exemption in sub-paragraph (1) applies to dividends received by LVMH Fragrances and Cosmetics (Singapore) Pte Ltd that are derived from dividends which PCD Orient receives from its subsidiary, G BEAUTY ORIENT L.L.C (a company incorporated in the United Arab Emirates), only if the firstmentioned dividends are received in Singapore on or after 3 May 2024.
Subregulation 3
Amended byS 506/2025 wef 28/07/2025
The exemption in sub-paragraph (1) for dividends other than those specified in sub-paragraphs (2) and (2A) is subject to the conditions specified in —
(a)
the letters from the Ministry of Finance dated 8 December 2010 and 7 November 2018 and both addressed to Ernst & Young Solutions LLP; and
(b)
the letter from the Inland Revenue Authority of Singapore dated 28 March 2025 that is issued on behalf of the Minister for Finance and addressed to EY Corporate Advisors Pte. Ltd.
Subregulation 4
Amended byS 506/2025 wef 28/07/2025
The exemption for the dividends specified in sub-paragraph (2) is subject to the conditions specified in —
(a)
the letter from the Ministry of Finance dated 7 November 2018 and addressed to Ernst & Young Solutions LLP; and
(b)
the letter from the Inland Revenue Authority of Singapore dated 28 March 2025 that is issued on behalf of the Minister for Finance and addressed to EY Corporate Advisors Pte. Ltd.
Subregulation 5
Amended byS 506/2025 wef 28/07/2025
The exemption for the dividends specified in sub-paragraph (2A) is subject to the conditions specified in the letter from the Inland Revenue Authority of Singapore dated 28 March 2025 that is issued on behalf of the Minister for Finance and addressed to EY Corporate Advisors Pte. Ltd.
Common questions
- What is Income Tax (LVMH Fragrances and Cosmetics (Singapore) Pte Ltd — Section 13(12) Exemption) Order 2010?
- Income Tax (LVMH Fragrances and Cosmetics (Singapore) Pte Ltd — Section 13(12) Exemption) Order 2010 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S794-2010 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (LVMH Fragrances and Cosmetics (Singapore) Pte Ltd — Section 13(12) Exemption) Order 2010 still in force?
- Yes — Income Tax (LVMH Fragrances and Cosmetics (Singapore) Pte Ltd — Section 13(12) Exemption) Order 2010 is currently in force.
- When did Income Tax (LVMH Fragrances and Cosmetics (Singapore) Pte Ltd — Section 13(12) Exemption) Order 2010 take effect?
- Income Tax (LVMH Fragrances and Cosmetics (Singapore) Pte Ltd — Section 13(12) Exemption) Order 2010 was first recorded in 1947.
- How many regulations does Income Tax (LVMH Fragrances and Cosmetics (Singapore) Pte Ltd — Section 13(12) Exemption) Order 2010 have?
- Income Tax (LVMH Fragrances and Cosmetics (Singapore) Pte Ltd — Section 13(12) Exemption) Order 2010 contains 2 regulations.
- Where can I read the official version of Income Tax (LVMH Fragrances and Cosmetics (Singapore) Pte Ltd — Section 13(12) Exemption) Order 2010?
- The official text of Income Tax (LVMH Fragrances and Cosmetics (Singapore) Pte Ltd — Section 13(12) Exemption) Order 2010 is published at sso.agc.gov.sg.