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Bill 21 2013
—(1) Section 2 of the Employment Act (Cap. 91) is amended by deleting subsection (2) and substituting the following subsection:“(2) Any person who is employed in a managerial or an executive position and is in receipt of a salary not exceeding $4,500 a month...
Bill 10 1979
—(1) The total income of a consultancy company in respect of its profession or business which includes its consultancy services on approved overseas projects shall be ascertained (after making such adjustments as may be necessary in consequence of any directi...
Bill 58 2004
The principal Act is amended by inserting, immediately after section 62, the following sections:“The basic rule: Singapore dollar to be used62A. Subject to section 62B, where a person carrying on a trade, business, profession or vocation is required to furnis...
Bill 7 1992
The principal Act is amended by inserting, immediately after section 13D, the following sections:“Exemption of dividends from foreign income13E.—(1) Where a company resident in Singapore receives income in Singapore from outside Singapore (referred to in this...
Bill 10 1979
—(1) The total income of a warehousing company or a servicing company in respect of its trade or business which includes its export of eligible goods or provision of eligible services shall be ascertained (after making such adjustments as may be necessary in...
Bill 10 1979
—(1) The total income of an international trading company, in respect of its trade or business which includes its relevant export sales, shall be ascertained (after making such adjustments as may be necessary in consequence of any direction given under sectio...
Bill 14 1987
The principal Act is amended by inserting, immediately after Part III, the following Part:“PART IIIAPOST-PIONEER COMPANIESInterpretation of this Part19A. For the purposes of this Part, unless the context otherwise requires —“commencement day”, in relation to...
Bill 26 2019
In this section —(a)a prescribed section is a section of the Act specified in the Fourth Schedule;(b)a tax incentive is any of the following:(i)an exemption from tax;(ii)a concessionary rate of tax;(iii)a deduction or an allowance;(iv)a reduction of the statu...
Bill 29 2012
The principal Act is amended by inserting, immediately after section 37L, the following section:“Treatment of unabsorbed donations attributable to exempt income37M.—(1) If —(a)any donation allowable under this Act for the year of assessment 2012 or any preced...
Bill 10 1979
The total income of an international trading company, in respect of its trade or business which includes its relevant export sales, shall be ascertained (after making such adjustments as may be necessary in consequence of any direction given under section 37D...