Regulation 1
Citation
This Notification may be cited as the Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2001.
/akn/sg/act/sub_leg/1947/ITA-S97-2001
Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2001
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 6
Quick answer
About this subsidiary legislation
Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2001 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S97-2001 1947, currently marked in force and first recorded in 1947.
Regulation 1A
Definitions
Amended byS 267/2001 wef 09/05/2001
For the purposes of this Notification —“downloadable software” means software downloaded by an end-user from the Internet or a network for a fee and where the end-user only receives the right to use the software but is not permitted to reverse engineer, decompile, or disassemble the software;“end-user” means an user who acquires the right to run the software on a single computer or computer network but does not have the right to exploit the copyright to the software;“maintenance and support services” includes software technical support via telephone or on-line services, delivery of updates or upgrades, remote correction of defects, or installation services provided in connection with a site licence;“site licence” means a software licence where —
(a)
the licensee only receives the right to use the software but is not permitted to reverse engineer, decompile, or disassemble the software, or exploit the copyright to the software; and
(b)
the licensee is permitted to install the software on any number of computers or servers for operation within its own business, location or facility,and includes any maintenance and support services that are not priced separately and are incidental to the grant of the software licence;“software bundled with computer hardware” means software that has been pre-installed in the computer hardware and is distributed under the following conditions: (a)the software and computer hardware are sold together as a single product without being priced separately;
(b)
the buyer only receives the right to use the software on the computer hardware; and
(c)
the buyer is not permitted to reverse engineer, decompile, or disassemble the software, or resell the software on its own.
Definition
“downloadable software” means software downloaded by an end-user from the Internet or a network for a fee and where the end-user only receives the right to use the software but is not permitted to reverse engineer, decompile, or disassemble the software;
Definition
“end-user” means an user who acquires the right to run the software on a single computer or computer network but does not have the right to exploit the copyright to the software;
Definition
“maintenance and support services” includes software technical support via telephone or on-line services, delivery of updates or upgrades, remote correction of defects, or installation services provided in connection with a site licence;
Definition
“site licence” means a software licence where —
(a)
the licensee only receives the right to use the software but is not permitted to reverse engineer, decompile, or disassemble the software, or exploit the copyright to the software; and
(b)
the licensee is permitted to install the software on any number of computers or servers for operation within its own business, location or facility,and includes any maintenance and support services that are not priced separately and are incidental to the grant of the software licence;
Definition
“software bundled with computer hardware” means software that has been pre-installed in the computer hardware and is distributed under the following conditions: (a)the software and computer hardware are sold together as a single product without being priced separately;
(b)
the buyer only receives the right to use the software on the computer hardware; and
(c)
the buyer is not permitted to reverse engineer, decompile, or disassemble the software, or resell the software on its own.
Amended byS 267/2001 wef 09/05/2001
Regulation 2
Exemption for shrink-wrap software
Amended byS 136/2015 wef 28/02/2013
Subject to paragraph 3, there shall be exempt from tax any payment made for shrink-wrap software in the nature of income referred to in section 12(7) of the Act accruing in or derived from Singapore during the period from 1 January 2001 to 27 February 2013 (both dates inclusive) by any non-resident person.
Regulation 3
Terms and conditions of exemption under paragraph 2
Amended byS 267/2001 wef 09/05/2001
The exemption under paragraph 2 shall apply only if the payment for shrink-wrap software —
(a)
is for software distributed only in the form of compact discs or floppy diskettes in wrapped boxes accompanied by shrink-wrapped licences granting the purchaser the right to use the software under the following conditions:
(i)
the purchaser only receives the right to use the software but is not permitted to modify it in any way;
(ii)
the purchaser is not licensed to reverse engineer, de-compile, or disassemble the computer program; and
(iii)
the purchaser may resell his copy of the software as long as any other copies he has made are destroyed and the same terms and conditions of the licence are imposed on the subsequent purchaser; and
(b)
is made to a non-resident person and the payment —
(i)
is not derived by that person from any trade or business carried on or exercised by him in Singapore; and
(ii)
is not effectively connected with any permanent establishment in Singapore.
Regulation 4
Exemption for site licence, etc.
Amended byS 267/2001 wef 09/05/2001S 136/2015 wef 28/02/2013
Subject to paragraph 5, there shall be exempt from tax any payment made for —
(a)
a site licence;
(b)
downloadable software; or
(c)
software bundled with computer hardware,in the nature of income referred to in section 12(7) of the Act accruing in or derived from Singapore during the period from 23 February 2001 to 27 February 2013 (both dates inclusive) by any non-resident person.
Regulation 5
Terms and conditions of exemption under paragraph 4
Amended byS 267/2001 wef 09/05/2001
The exemption under paragraph 4 shall apply only if the payment referred to in that paragraph is made to a non-resident person and the payment —
(a)
is not derived by that person from any trade or business carried on or exercised by him in Singapore; and
(b)
is not effectively connected with any permanent establishment in Singapore.
Common questions
- What is Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2001?
- Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2001 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S97-2001 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2001 still in force?
- Yes — Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2001 is currently in force.
- When did Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2001 take effect?
- Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2001 was first recorded in 1947.
- How many regulations does Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2001 have?
- Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2001 contains 6 regulations.
- Where can I read the official version of Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2001?
- The official text of Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2001 is published at sso.agc.gov.sg.