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.
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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.
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.
Prescribed percentages
For the purpose of section 14ZH of the Act, the prescribed percentages are —
where the delivery services are performed on foot, by public transport or by the use of a bicycle (not being power-assisted) — 20%;
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
where the delivery services are performed by the use of a van — 60%.
For the avoidance of doubt, the delivery services mentioned in paragraph (1)(b) and (c) may be performed partly on foot.
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