Singapore legislation

Regulation 4

of Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2001

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.

Read in full context — Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2001 →