Regulation 1
Citation and commencement
These Rules are the Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023 and come into operation on 26 December 2023.
/akn/sg/act/sub_leg/1947/ITA-S885-2023
Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S885-2023 1947, currently marked in force and first recorded in 1947.
Regulation 2
Prescribed percentages
Subregulation 1
For the purpose of section 14ZH of the Act, the prescribed percentages are —
(a)
where the delivery services are performed on foot, by public transport or by the use of a bicycle (not being power-assisted) — 20%;
(b)
where the delivery services are performed by the use of a power-assisted bicycle, a motorised personal mobility device or a motor cycle — 35%; and
(c)
where the delivery services are performed by the use of a van — 60%.
Subregulation 2
For the avoidance of doubt, the delivery services mentioned in paragraph (1)(b) and (c) may be performed partly on foot.
Common questions
- What is Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023?
- Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S885-2023 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023 still in force?
- Yes — Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023 is currently in force.
- When did Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023 take effect?
- Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023 was first recorded in 1947.
- How many regulations does Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023 have?
- Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023 contains 2 regulations.
- Where can I read the official version of Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023?
- The official text of Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023 is published at sso.agc.gov.sg.