| 2002/IT/2 |
07/11/2002 |
Benefits To Company Directors From Interest-Free / Subsidised Loans
(1st published on 7 Nov 2002, revised on 31 Jan 2004 and 9 Apr 2007) |
| 2002/BC/6 |
23/10/2002 |
Loss Transfer System of Group Relief (Contents subsumed under the re-written e-Tax Guide published on 6 Sep 2011 Ref:2011/IT/10)
|
| 2002/BC/5 |
31/08/2002 |
Changes to Tax Treatment of Employee Stock Options and Other Forms of Employee Share Ownership Plans (327KB)
(Updated on 27 Dec 2002 and 5 Aug 2008) |
| 2002/BC/4 |
31/08/2002 |
Not Ordinarily Resident (NOR) Taxpayer Scheme
(Contents subsumed under Circular published on 7 July 2008)
|
| 2002/BC/3 |
15/08/2002 |
One-Tier Corporate Tax System
(First published on 15 Aug 2002. Revised on 5 July 2007) |
| 2002/BC/2 |
06/06/2002 |
Further Details on Enhanced Tax Deduction for Research & Development (R&D) Expenses - Information released by EDB (Updated content on 13 Apr 2009) |
| 2002/BC/1 |
21/05/2002 |
Budget Changes Information from IRAS Budget Seminar 2002 Updated as at 25 Oct 2002 |
| 2002/EC/1 |
03/05/2002 |
Tax Treatment for E-Commerce Start-upCosts
(1st Published on 3 May 2002, Revised on 28 Feb 2003) |
| 2002/IT/1 |
22/01/2002 |
Retrenchment Pay that constitutes Payment for Loss of Employment is not taxable |
| 2001/BC/6 |
23/02/2001 |
New Corporate Tax Regime
|
| 2001/BC/5 |
14/12/2001 |
Clarification on Computation of Corporate Tax Rebate for Years of Assessment 2001 and 2002 and Income Exempt from Tax under New Corporate Tax Regime |
| 2001/AI/1 |
23/11/2001 |
Auto-inclusion of Dividends from Private Companies |
| 2001/FS/1 |
23/11/2001 |
IRAS Guide on Securities Lending and Repurchase ("Repo") Arrangement |
| 2001/BC/1 |
12/10/2001 |
Personal Income Tax Rebate for Years of Assessment 2001 and 2002 |
| 2001/BC/2 |
12/10/2001 |
Corporate Tax Rebate for Years of Assessment 2001 and 2002 |
| 2001/EC/4 |
25/09/2001 |
Tax Treatment on Payments for Web-Hosting Services
(2nd edition – 23 Jul 02) |
| 2001/IT/1 |
31/03/2001 |
Company Stock Option Scheme [Renamed ERIS (All Corporations)] (246KB)
(Updated on 5 Aug 2008) |
| 2001/EC/2 |
23/02/2001 |
Exemption of Software Payments from Withholding Tax
(Revised edition – Feb 2005) |
| 2001/EC/1 |
23/02/2001 |
Income Tax Guide on E-Commerce |
| 2000/IT/4 |
22/05/2000 |
Entrepreneurial Employee Stock Option Scheme [Renamed ERIS (SMEs)] (195KB)
(Updated on 5 Aug 2008) |
| 2000/IT/3 |
31/03/2000 |
Relief for Double Taxation on Gains from Employee Share Options |
| 2000/IT/2 |
31/03/2000 |
Qualified Employee Stock Option Scheme |
| 2000/IT/1 |
31/03/2000 |
Article 11 of Japan-Singapore Double Taxation agreement-Tax Exemption of Interest Derived by the Japan Bank of International Corporation from Singapore |
| 2000/EC/2 |
29/12/2000 |
Keeping Machine-sensible Records and Electronic Invoicing (Revised Edition - Jul 2007) |
| 2000/EC/1 |
29/12/2000 |
Keeping of Records in Imaging Systems (Revised Edition - Jul 2007) |
| 1999/IT/6 |
31/08/1999 |
Administrative Concession on Tax Treatment of Specific Provisions for Doubtful Debts for Finance Companies (Repealed) |
| 1999/IT/3 |
01/06/1999 |
Comptroller of Income Tax to Issue Computer-Generated Year-End Section 44 Statements |
| 1999/IT/2 |
01/06/1999 |
Claim for One-Year Write_off for New Goods Vehicles and Buses |
| 1999/IT/1 |
01/06/1999 |
Changes in Tax Treatment of Motor Cars Consequent to Vehicle Tax Rationalisation
(Revised edition – 30 Dec 2004) |
| 1998/IT/8 |
31/12/1998 |
Treatment of Share Buy-Backs and Share Capital Reduction for Income Tax Purposes
(Updated on 28 March 2005) |
| 1998/IT/7 |
31/08/1998 |
Tax Treatment of Net Annual Value of Residential Property under Joint Ownership
(Revised edition – 30 Dec 2004) |
| 1998/IT/5 |
31/08/1998 |
Tax Exemption for CPF Investment Scheme |
| 1998/IT/4 |
31/08/1998 |
Obligations of the Payer Under Sections 45, 45A, 45B and 45D of the Income Tax Act
(Updated on 28 March 2005) |
| 1998/IT/3 |
31/08/1998 |
Application for Waiver of Withholding Tax on Payments to Singapore Branches of Non-Resident Companies Which Are Not Banks
(Revised edition – 1 August 2008) |
| 1998/IT/2 |
30/05/1998 |
Valuation of Gains or Profits from Option to Purchase Shares in a Company Listed on the Stock Exchange of Singapore
(Updated on 28 March 2005) |
| 1998/IT/1 |
30/05/1998 |
Salient Changes in the 1997 Singapore-United Kingdom Double Taxation Agreement |
| 1997/IT/5 |
31/12/1997 |
Determination of Taxable Income Derived By A Company From Its Business Of letting Service Apartments - applicability of S10E of the Income Tax Act (Contents subsumed under the re-written e-Tax Guide published on 6 Sep 2011 Ref:2011/IT/8) |
| 1997/IT/4 |
30/06/1997 |
Tax Deductibility of General Insurers' Reserves Against Incurred But Not Reported Claims (IBNR Claims )
(Revised edition – 13 Dec 2007) |
| 1997/IT/3 |
30/06/1997 |
Section 10E of the Singapore Income Tax Act - Addendum to the Administrative Practice Note published on 22 January 1996 (Contents subsumed under the re-written e-Tax Guide published on 6 Sep 2011 Ref:2011/IT/8) |
| 1997/IT/2 |
30/06/1997 |
Gains or Profits from Share Option
(Updated on 28 March 2005) |
| 1997/IT/1 |
30/06/1997 |
Benefits Paid or Granted In Respect Of An Employment |
| 1996/IT/3 |
22/01/1996 |
Liberalised Treatment Of Expenses Incurred In Singapore To Derive Foreign Income |
| 1996/IT/2 |
22/01/1996 |
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) (Contents subsumed under the re-written e-Tax Guide published on 6 Sep 2011 Ref:2011/IT/8) |
| 1996/IT/1 |
22/01/1996 |
Concessionary "Group" Treatment For Dividend Income Assessable To Tax Under Section 10(1)(d) Of The Singapore Income Tax Act
(Updated on 28 March 2005) |
| 1995/IT/6 |
28/12/1995 |
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
(Please refer to 2004/IT/4 for the revised administrative procedure) |
| 1995/IT/5 |
28/12/1995 |
Section 10(25) of the Singapore Income Tax Act - Interpretation and Practice (56KB)
(Updated on 5 Dec 2011) |
| 1995/IT/4 |
17/04/1995 |
Computation Of Total Export Profits Of An Export Enterprise
(Repealed) |
| 1995/IT/3 |
17/04/1995 |
Administrative Concession For Interest Incurred By Taxpayers On Loans To Re-Finance Earlier Loans Or Borrowings |
| 1995/IT/2 |
28/01/1995 |
Measures To Facilitate Repatriation Of Foreign Income
(Updated on 15 Mar 2005) |
| 1995/IT/1 |
28/01/1995 |
Basis For Computing Taxable Car Benefit |
| 1994/IT/4 |
22/10/1994 |
Change In Basis For Computing Taxable Car Benefit |
| 1994/IT/5 |
22/10/1994 |
Change In Tax Treatment For Certificate Of Entitlement (COE) For Motor Vehicle
(Updated on 28 March 2005) |
| 1994/IT/3 |
15/07/1994 |
Capital Allowances For A Pioneer Enterprise Upon Expiry of Its Tax Relief Period |
| 1994/IT/2 |
07/02/1994 |
Capital Allowances For Carpets And Venetian Blinds
(Superseded by Circular No. 2009/IT/6) |
| 1993/IT/14 |
02/11/1993 |
Tax Treatment of the Gains and Losses from the Separate Trade of a Pioneer Enterprise
(Updated on 28 March 2005) |
| 1993/IT/13 |
02/11/1993 |
Tax Treatment of Property Development Companies -Concession For One-Project Companies |
| 1993/IT/12 |
02/11/1993 |
Tax Treatment of Foreign Exchange Gains or Losses For Banks |
| 1993/IT/11 |
02/11/1993 |
New Tax Treatment of Director's Fees and Bonus from Employment |
| 1993/IT/10 |
02/11/1993 |
Notification By Employer of New Employee |
| 1993/IT/9 |
12/07/1993 |
Taxation of Management Corporations; Clubs and Similar Institutions |
| 1993/IT/8 |
12/07/1993 |
Implementation Details of The Announced Changes To The Tax Treatment of Retirement Benefits for Employees |
| 1993/IT/7 |
12/07/1993 |
Carry-Forward of Losses and Capital Allowances
(Revised edition – 1 August 2008) |
| 1993/IT/6 |
25/02/1993 |
Method of Allowing Foreign Tax Credit
(Updated on 15 Mar 2005) |
| 1993/IT/5 |
25/02/1993 |
Keyman Insurance - Deductibility of Premiums |
| 1993/IT/4 |
25/02/1993 |
Tax Treatment of Net Annual Value of Residential Property under Joint Ownership |
| 1993/IT/3 |
25/02/1993 |
Taxation of Income from Overseas Employment |
| 1993/IT/1 |
25/02/1993 |
Certification of Entitlement (COE) for Motor Vehicles
(Repealed) |