Regulation 1
Citation
This Order is the Income Tax (Ennovi Plastic Industries Pte. Ltd. — Section 13(12) Exemption) Order 2026.
/akn/sg/act/sub_leg/1947/ITA-S9-2026
Income Tax (Ennovi Plastic Industries Pte. Ltd. — Section 13(12) Exemption) Order 2026
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Ennovi Plastic Industries Pte. Ltd. — Section 13(12) Exemption) Order 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S9-2026 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
The following income received in Singapore by Ennovi Plastic Industries Pte. Ltd. (a company incorporated in Singapore) from Ennovi Plastic Industries (H.K.) Limited (formerly known as Interplex Plastic Industries (H.K.) Limited) (a company incorporated in Hong Kong) is exempt from tax:
(a)
dividend income received on 15 November 2019 and 31 December 2020, which is in turn derived from the profits of Interplex Plastic (Shenzhen) Ltd. (a company incorporated in China);
(b)
dividend income received on 31 December 2020, which is in turn derived from the profits of Ennovi Plastic Industries (H.K.) Limited.
Subregulation 2
The exemption in sub-paragraph (1) is subject to the conditions specified in the letter from the Inland Revenue Authority of Singapore dated 26 December 2025 that is issued on behalf of the Minister for Finance and addressed to Ennovi Plastic Industries Pte. Ltd.
Common questions
- What is Income Tax (Ennovi Plastic Industries Pte. Ltd. — Section 13(12) Exemption) Order 2026?
- Income Tax (Ennovi Plastic Industries Pte. Ltd. — Section 13(12) Exemption) Order 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S9-2026 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Ennovi Plastic Industries Pte. Ltd. — Section 13(12) Exemption) Order 2026 still in force?
- Yes — Income Tax (Ennovi Plastic Industries Pte. Ltd. — Section 13(12) Exemption) Order 2026 is currently in force.
- When did Income Tax (Ennovi Plastic Industries Pte. Ltd. — Section 13(12) Exemption) Order 2026 take effect?
- Income Tax (Ennovi Plastic Industries Pte. Ltd. — Section 13(12) Exemption) Order 2026 was first recorded in 1947.
- How many regulations does Income Tax (Ennovi Plastic Industries Pte. Ltd. — Section 13(12) Exemption) Order 2026 have?
- Income Tax (Ennovi Plastic Industries Pte. Ltd. — Section 13(12) Exemption) Order 2026 contains 2 regulations.
- Where can I read the official version of Income Tax (Ennovi Plastic Industries Pte. Ltd. — Section 13(12) Exemption) Order 2026?
- The official text of Income Tax (Ennovi Plastic Industries Pte. Ltd. — Section 13(12) Exemption) Order 2026 is published at sso.agc.gov.sg.