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Tax Acts

 

 Income Tax Act     

 Subsidiary Legislation 

Rules

 Title
 Income Tax (Deduction for Qualifying Training Expenditure) (Prescribed Classes of Individuals) Rules 2013
 Income Tax (PIC Automation Equipment) Rules 2012
 Income Tax Act-Income Tax (Automation Equipment) (Amendment) Rules 2010
 Income Tax (Automation Equipment) Rules 2004   
 Income Tax (Computer Gifts - Educational, Research and other Institutions) Rules  
 Income Tax (Exemption of Income of Futures Market of the Singapore Exchange) Rules 2002 
 Income Tax (Exemption of Income of RASCE) Rules 
 Income Tax (Exemption of Income of SICOM) Rules 
 Income Tax (Exemption of Income of SICOM) Rules 2003    
 Income Tax (Exemption of Prescribed Amount of Interest Derived by Individuals from Deposits in Standard Savings, Current of Fixed Deposit Accounts) Rules 2005   
 Income Tax (Efficient Pollution Control Equipment) Rules  
 Income Tax (Industrial Building or Structure) Rules 
 Income Tax (Low-Decibel Machine Equipment or System and Effective Noise Control Device or Engineering Noise Control Measure) Rules 
 Income Tax (Machine Equipment or System which Reduced or Eliminates Exposure to Chemical Risk and Effective Chemical Hazard Control Device or Measure) Rules  
 Income Tax (Machinery and Plant Depreciation Rates) Rules   
 Income Tax (Prescribed Information) Rules 2004 
 Income Tax (Provisions by Banks) (Definition of Loan) Rules   
 Income Tax (Remission of Tax for Companies) (Off-Budget) Rules 2003  
 Income Tax (Remission of Tax for Companies) Rules 
 Income Tax (Research and Development - Specified Services) Rules 

 

Regulation

 Title
 Income Tax (Land Intensification Allowance) (Amendment) Regulations 2014
 Income Tax (Board of Review) (Appeals Procedure) (Amendment) Regulations 2014
 Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) (Amendment) Regulations 2014
 Income Tax (Concessionery  Rate of Tax for Approved Finance and Treasury Centre) (Amendment) Regulations 2014
 Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 
 Income Tax (Prescribed Islamic Financing Arrangements) (Amendment) Regulations 2013
 Income Tax (Amalgamation of Companies) (Amendment) Regulations 2013 New!
 Income Tax (Exemption of Income of Approved Companies Arising from Funds Managed by Fund Manager in Singapore) (Amendment) Regulations 2013 
 Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) (Amendment No. 2) Regulations 2013
 Income Tax (Exemption of Income of Non-Residents Arising from Funds Managed by Fund Manager in Singapore) (Amendment No. 2) Regulations 2013
 Income Tax (Qualifying Debt Securities) (Amendment) Regulations 2013
 Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) (Amendment) Regulations 2013
 Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) (Amendment) Regulations 2013
 Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) (Amendment No. 2) Regulations 2013
 Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) (Amendment No. 2) Regulations 2013
 Income Tax (Concessionary Rate of Tax for Approved Headquarters Company) (Amendment) Regulations 2013
 Income Tax (Income from Syndicated Offshore Credit and Underwriting Facilities) (Amendment) Regulations 2013
 Income Tax (Exemption of Certain Income of Prescribed Sovereign Fund Entities and Approved Foreign Government-Owned Entities) (Amendment) Regulations 2013
 Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) (Amendment) Regulations 2013
 Income Tax (Qualifying Project Debt Securities) (Amendment) Regulations 2013
 Income Tax (Exemption of Income from Syndicated Offshore Facilities) (Amendment) Regulations 2013
 Income Tax (Land Intensification Allowance) (Amendment) Regulations 2013
 Income Tax (Exemption of Income of Foreign Trusts) (Amendment) Regulations 2013 
 Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) (Amendment) Regulations 2013 
 Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) (Amendment) Regulations 2013 
 Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) (Amendment) Regulations 2013 
 Income Tax (Deduction for Resident Individual) (Prescribed Payment) (Amendment) Regulations 2013 
 Income Tax (Exemption and Deduction of Voluntary Cash Contribution (Prescribed Person) Regulations 2013 
 Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) (Amendment) Regulations 2013 
 Income Tax (Tax Incentives for Partnerships) Regulations 2012 
 Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 
 Income Tax (Exemption of Income of Non-Residents Arising from Funds Managed by Fund Manager in Singapore) (Amendment) Regulations 2012 
 Income Tax (Exemption of Income Of Approved Companies Arising from Funds Managed by Fund Manager in Singapore) (Amendment) Regulations 2012  
 Income Tax (Prescribed Islamic Financing Arrangements)(Amendment) Regulations 2012
 Income Tax (Concessionary Rate of Tax For Approved Trustee Companies)(Amendment) Regulations 2012
 Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore)(Amendment) Regulations 2012
 Income Tax (Grant-Making Philanthropic Organisations) (Amendment) Regulations 2012
 Income Tax (Exemption of Voluntary Cash Contribution) (Prescribed Person) Regulations 2012
 Income Tax (Deduction for Resident Individual) (Prescribed Payment) Regulations 2012
 Income Tax (Exemption of Income of Foreign Account of Philanthropic Purpose Trust)(Amendment) Regulations 2012
 Income Tax (Land Intensification Allowance) (Amendment) Regulations 2012
 Income Tax (Exemption of Certain Income of Prescribed Sovereign Fund Entities and Approved Foreign Government-Owned Entities) Regulations 2012
 Income Tax (Land Intensification Allowance) Regulations 2012
 Income Tax (Concessionary Rate of Tax for Shipping-related Support Services) Regulations 2012
 Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) (Amendment) Regulations 2011 
 Income Tax (Prescribed Islamic Financing Arrangements)(Amendment) Regulations 2011 
 Income Tax (Supplementary Retirement Scheme) (Amendment) Regulations 2011 
 Income Tax (Adjustment on Change of Basis of Computing Taxable Surplus of Life Insurers)(Amendment) Regulations 2011 
 Income Tax (Amalgamation of Companies) Regulations 2011 
 Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers)(Amendment)Regulations 2011 
 Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers)(Amendment)Regulations 2011 
 Income Tax (Concessionary rate of Tax for Approved Offshore General Insurers(Amendment) Regulations 2011 
 Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies)(Amendment) Regulations 2011 
 Income Tax (Exemption of Income of Trustee of Trust Fund Arising from Funds Managed by Fund Manager in Singapore)(Amendment) Regulations 2011 
 Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies)(Amendment No 2) Regulations 2010 
 Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers)(Amendment) Regulations 2010 
 Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers)(Amendment) Regulations 2010 
 Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers)(Amendment) Regulations 2010 
 Income Tax (Concessionary Rate for Container Investment Manager) Regulations 2010 
 Income Tax (Concessionary Rate of Tax for Shipping Investment Manager) Regulations 2010 
 Income Tax (Cash Grant for Research and Development Expenditure for Start-up Company) Regulations 2010 
 Income Tax (Supplementary Retirement Scheme)(Amendment) Regulations 2010 
 Income Tax (Exemption of Income of Non-Resident Arising from Funds Managed by Fund Manager In Singapore) (Amendment) Regulation 2010 
 Income Tax ( Exemption of Income of Foreign Trust) (Amendment) Regulation 2010
 Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 
 Income Tax (Concessionary Rate of Tax for Futures Members of the Singapore Exchange)(Amendment) Regulations 2010 
 Income Tax (Concessionary Rate of Tax for Income Derived from Managing Qualifying Registered Business Trust or Company)(Amendment) Regulations 2010 
 Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies)(Amendment) Regulations 2010 
 Income Tax (Exemption of Income of Approved Companies Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 
 Income Tax (Exemption of Income of Trustee of Trust Fund Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 
 Income Tax (Exemption of Income of Non-Residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 
 Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies)(Amendment) Regulations 2009 
 Income Tax (Grant-making Philanthropic Organisations) Regulations 2009 
 Income Tax (Prescribed Islamic Financing Arrangements) Regulations 2009 
 Income Tax (Concessionary Rate of Tax for Members of Singapore Commodity Exchange Ltd) Regulations 2009 
 Income Tax (Adjustment on Change of Basis of Computing Taxable Surplus of Life Insurers) Regulations 2009 
 Income Tax (Qualifying Debt Securities (Amendment) Regulations 2009
 Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities (Amendment) Regulations 2009
 Income Tax (Exemption of Income from Syndicated Offshore facilities)(Amendment) Regulations 2009
 Income Tax (from Syndicated Offshore credit and Underwriting facilities)(Amendment) Regulations 2009
 Income Tax (Exemption of Income of Approved Securitisation Company)(Amendment) Regulations 2009
 Income Tax (Concessionary rate of Tax for Approved Offshore Composite Insurers)(Amendment)(No.2) Regulations 2009
 Income Tax (Exemption of Relevant Income of Eligible Family-Owned Investment Holding Company) Regulations 2009 
 Income Tax (Concessionary Rate of Tax for Approved Commodity Derivatives Trading Companies)(Amendment) Regulations 2009
 Income Tax (Concessionary Rate of Tax for Income Derived From Managing Qualifying Registered Business Trust or Company) Regulations 2009 
 Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2009
 Income Tax (Concessionary Rate of Tax For Income Of Life Insurers Apportioned to Policyholders) Regulations 2009 
 Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurance Companies)(Amendment) Regulations 2009
 Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies)(Amendment) Regulations 2009
 Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies)(Amendment) Regulations 2009
 Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies)(Amendment) Regulations 2008 
 Income Tax (Concessionary Rate of Tax for Aircraft Leasing Company)(Prescribed Activities) Regulations 2008 
 Income Tax (Concessionary Rate of Tax for Aircraft Investment Manager)(Prescribed Activities) Regulations 2008
 Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities)(Amendment) Regulations 2008
 Income Tax (Exemption of Income of Foreign Trusts)(Amendment) Regulations 2008
 Income Tax (Qualifying Debt Securities) (Amendment) Regulations 2008
 Income Tax (Qualifying Project Debt Securities) Regulations 2008
 Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) (Amendment) Regulations 2008
 Income Tax (Further Deduction for Expenses Incurred in Relocation or Recruitment of Overseas Talent) (Amendment) Regulations 2008
 Income Tax (Deductible Borrowing Costs) Regulations 2008
 Income Tax (Approved Institutions of a Public Character) (Amendment) Regulations 2006
 Income Tax (Approved Institutions of a Public Character) Regulations 2004
 Income Tax (Approved Investment Companies) Regulations
 Income Tax (Approved Unit Trust) Regulations
 Income Tax (Board of Review) (Appeals Procedure) Regulations
 Income Tax (Central Fund Administrators) Amendment Regulations 2006
 Income Tax (Central Fund Administrators) Regulations 2004 
 Income Tax (Concessionary Rate of Tax for Approved Art and Antique Dealers) Regulations
 Income Tax (Concessionary Rate of Tax for Approved Commodity Derivatives Trading Companies) Regulations 2005
 Income Tax (Concessionary Rate of Tax for Approved Credit Rating Agency) Regulations
 Income Tax (Concessionary Rate of Tax for Approved Finance and Treasury Centre) Regulations
 Income Tax (Concessionary Rate of Tax for Approved Finance and Treasury Centre) (Amendment) Regulations 2007 
 Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003
 Income Tax (Concessionary Rate of Tax for Approved Headquarters Company) Regulations
 Income Tax (Concessionary Rate of Tax for Approved International Commodity Trading Companies) Regulations
 Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurance Companies) Regulations 
 Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations 
 Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations
 Income Tax (Concessionary Rate of Tax for Approved Oil Trading Companies) Regulations  
 Income Tax (Concessionary Rate of Tax for Approved Trustee Companies) Regulations
 Income Tax (Concessionary Rate of Tax for Cyber Trading) Regulations
 Income Tax (Concessionary Rate of Tax for Derivatives Activities) Regulations 2003
 Income Tax (Concessionary Rate of Tax for Equity Capital Market Intermediary) Regulations 2003
 Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005
 Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) (Amendment) Regulations 2006 
 Income Tax (Concessionary Rate of Tax for Futures Members of the Singapore Exchange) Regulations
  Income Tax (Concessionary Rate of Tax for Futures Members of the Singapore Exchange)(Amendment) Regulations 2007                    
  Income Tax (Concessionary Rate of Tax for Income Derived from Securities Lending or Repurchase Arrangements) Regulations 2006  
 Income Tax (Concessionary Rate of Tax for Income from Offshore Composite Insurance Business) Regulations
 Income Tax (Concessionary Rate of Tax for Income from Offshore General Insurance Business) Regulations 
 Income Tax (Concessionary Rate of Tax for Income from Offshore Life Insurance Business) Regulations
 Income Tax (Concessionary Rate of Tax for Income from Over-The-Counter Derivatives Clearing Services) Regulations 2007          
 Income Tax (Concessionary Rate of Tax for Income from Transactions in Approved Derivative Products) Regulations 2003 
 Income Tax (Concessionary Rate of Tax for Income of Life Insurance Companies Apportioned to Policyholders) Regulations 
 Income Tax (Concessionary Rate of Tax for Leasing Company) (Prescribed Activities) Regulations
 Income Tax (Concessionary Rate of Tax for Members of Commodity Futures Exchange) Regulations
 Income Tax (Concessionary Rate of Tax for Provision of Processing Services to Financial Institutions) Regulations 2005
 Income Tax (Concessionary Rate of Tax for Provision of Processing Services to Financial Institutions)(Amendment) Regulations 2007 
 Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 
 Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities)(Amendment) Regulations 2007     
 Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 
 Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 
 Income Tax (Exemption of Income from Syndicated Offshore Facilities) Regulations 2003
 Income Tax (Exemption of Income of Approved Venture Company) Regulations
 Income Tax (Exemption of Income of Foreign Trusts) Regulations
 Income Tax (Functional Currency) Regulations 2004
 Income Tax (Further Deduction for Expenses Incurred in Relocation or Recruitment of Overseas Talent) Regulations
 Income Tax (Gains from Short-Term Property Transactions) Regulations
 Income Tax (Gains from Short-Term Transactions of Shares in Private Real Property Company) Regulations
 Income Tax (Income from Finance Leases) Regulations
 Income Tax (Income from Funds Managed For Foreign Investors) Regulations 2003
 Income Tax (Income from Syndicated Offshore Credit and Underwriting Facilities) Regulations
 Income Tax (Qualifying Debt Securities) Regulations
 Income Tax (Qualifying Debt Securities)(Amendment) Regulations 2007
 Income Tax (Supplementary Retirement Scheme) Regulations 2003
 Income Tax (Unilateral Tax Credits) Regulations
 Income Tax (Concessionary Rate of Tax for approved Finance and Treasury Centre) (Amendment 2) Regulations 2007
 Income Tax (Adjustment on Change of Basis of Computing Profits of Financial Instruments) Regulations 2007
 Income Tax (Income Funds Managed for Foreign Investors)(Amendment)Regulations 2007
 Income Tax (Exemption of Income of Approved Companies from funds Managed by Fund Manager)Regulations 2007
 Income Tax Act (Exemption of Income from syndicated Offshore Facilities)(Amendment) Regulations 2008
 Income Tax Act (Income from Syndicated Offshore Credit and Underwriting Facilities)(Amendment) Regulations 2008
 Income Tax Act (Exemption of Income of Foreign Account of Philanthropic Purpose Trust)Regulations 2007
 Income Tax Act (Exemption of Income of Locally Administered Trust)Regulations 2007
 Income Tax Act (Exemption of Income of Foreign Trusts)(Amendment)Regulations 2007

 

Legislation is reproduced on this website with the permission of the Government of Singapore. Acts of Parliament are available without charge, and updated monthly at the Singapore Government Statutes Online website .

Any updates to the subsidiary legislation will be made available on the first Friday of every month.

 

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Last Updated on 24 July 2014


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