| 09/07/2012 |
Carry-Back Relief System |
This is a re-write of the guide on "Carry-Back Relief System" published on 10 Jun 2005. |
| 09/07/2012 |
Equity Remuneration Incentive Scheme (ERIS)
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This is a re-write and consolidation of:
1) "Entrepreneurial Employee Stock Option Scheme [Renamed as Equity Remuneration Incentive Scheme “ERIS” (SMEs) with effect from 16th Feb 2008]" published on 22 May 2000.
2) "Company Stock Option Scheme [Renamed as Equity Remuneration Incentive Scheme “ ERIS” (All Corporations) with effect from 16th February 2008]" published on 31 Mar 2001.
3) "Equity Remuneration Incentive Scheme (Start-ups)" published on 1 Aug 2008.
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| 29/06/2012 |
Securities Lending and Repurchase Arrangements |
This is a re-write of the guide on "IRAS guide on securities lending and repurchase (“REPO”) arrangement” published on 23 Nov 2001. |
| 29/06/2012 |
Tax Treatment of Employee Share Options and Other Forms of Employee Share Ownership Plans
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This is a re-write and consolidation of:
1) “Gains or profits from share option” published on 30 Jun 1997.
2) “Valuation of Gains or profits from option to purchase shares in a company listed on the Singapore Exchange” published on 30 May 1998.
3) “Qualified employee stock option scheme” published on 31 Mar 2000.
4) “Relief for Double Taxable of Gains from Employee share options” dated 31 Mar 2000.
5) “Changes to tax treatment of employee stock options and other forms of employee Share ownership plans” published on 31 Aug 2002.
6) “Tax Treatment of Employee Stock Option and other forms of Employee Share Ownership Plans – Alternative to the deemed exercise rule” published on 19 Aug 2004
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| 29/06/2012 |
Utilising Unabsorbed Capital Allowances, Trade Losses and Donations |
This is a re-write and consolidation of:
1) “Carry-forward of losses and capital allowance” published on 17 Jul 1993.
2) “Set-off of carry-forward losses and allowances under Sections 37(5) and 23(2) of the Singapore Income Tax Act – Circumstances under which a company secretary’s certificate may be accepted in lieu of an external auditor’s certificate” published on 28 Dec 1995.
3) “Simplication of Income Tax rules and procedures for companies – Set off of carry-forward losses, donations and allowances under Sections 37(12) and 23(4) of the Singapore Income Tax Act (Revised Edition 2004)” published on 28 Apr 2004.
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| 29/06/2012 |
Filing of Income Tax Computations in Functional Currencies other than Singapore dollars
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This is a re-write of the guide on "Filing of Income Tax Computations and Financial Statements in Functional Currencies other than Singapore dollars” published on 31 Dec 2003.
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| 29/06/2012 |
Income Tax Treatment of Foreign Exchange Gains or Losses for Businesses |
This is a re-write and consolidation of:
1) “Treatment of foreign exchange gains or losses for banks” published on 2 Nov 1993.
2) “Income Tax Treatment of Foreign Exchange Gains or Losses for Businesses” published on 28 Nov 2003.
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| 29/06/2012 |
Deductibility of “Keyman “ Insurance Premiums |
This is a re-write and consolidation of:
1) "Keyman Insurance - Deductibility of Premiums” published on 25 Feb 1993.
2) “Keyman insurance: Deductibility of Premiums – Addendum to Practice Note” published on 22 Oct 2004
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| 29/06/2012 |
Income Tax Treatment of Limited Liability Partnerships (LLPs) |
This is a re-write and consolidation of:
1)“Income Tax Treatment of Limited Liability Partnerships (LLPs)” published on 15 Jul 2004.
2)“Income Tax Treatment of Limited Liability Partnerships (LLPs) (Supplementary Circular)” published on 10 Jun 2005
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| 29/06/2012 |
One Year Write-Off for New Diesel-Driven Goods Vehicles and Buses |
This is a re-write and consolidation of:
1) “Claim for one-year write-off for new goods vehicles and buses” published on 1 Jun 1999.
2) “Claim for one-year write-off for new diesel-driven goods vehicles and buses registered on or after 15 Feb 2007” published on 1 Jun 2007.
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| 11/04/2012 |
Ascertainment of Income from Business of Making Investment |
This is a re-write and consolidation of:
1) “Determination of taxable income derived by a company from its business of the making of investments – Section 10E of the Singapore Income Tax Act (SITA)” published on 22 Jan 1996.
2) “Section 10E of the Singapore Income Tax Act – Addendum to the administrative practice note published on 22 Jan 1996” published on 30 Jun 1997.
3) “Determination of taxable income derived by a company from its business of letting service apartments – applicability of Section 10E of the Income Tax Act” published on 31 Dec 1997.
4) “Section 10E of the Income Tax Act (Addendum to Practice Notes 1996/IT/2, 1997/IT/3 and 1997/IT/5)” published on 4 May 2005.
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| 06/09/2011 |
Group Relief System |
This is a re-write of the guide on “Loss transfer system of group relief” published on 23 Oct 2002. |
| 06/09/2011 |
Tax Exemption for Foreign-Sourced Income |
This is a re-write and consolidation of the guides on the Foreign Sourced Income Exemption scheme:
1) Main circular published on 21 May 2003
2) Two supplementary published on 30 Jul 2004 and 31 May 2006.
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