WebMar 21, 2024 · These types of income are not taxed in Singapore: Capital gains tax; Shipping income as specified under Section 13A and Section 13E of the Income Tax Act 1947; Foreign-sourced dividends, service income, and branch profits obtained by a resident firm under Section 13(8) How do I declare personal income tax in Singapore? WebSection 19B of the Singapore Income Tax Act provides that the capital expenditure incurred for intellectual property rights for the purpose of writing-down allowances must be based on open-market price. Moreover, section 34D of the Singapore Income Tax Act requires transactions between related parties to be conducted at arm’s length. ...
IRAS Tax Acts
WebMar 1, 2013 · Income Tax Act 1947. Current version. as at 02 Apr 2024. Part 20B INTERNATIONAL AGREEMENTS TO IMPROVE TAX COMPLIANCE Part 21 MISCELLANEOUS FIRST SCHEDULE Institution, authority, person or fund exempted SECOND SCHEDULE … Singapore Statutes Online is provided by the Legislation Division of the Singapore … EXEMPTION FROM INCOME TAX 13. Exempt income 13A. Exemption of shipping … Singapore Statutes Online is provided by the Legislation Division of the Singapore … WebAug 25, 2024 · Detailed description of taxes on individual income in Singapore * Singapore dollars. Non-residents. Non-resident individuals are taxed at a flat rate of 22% (24% from year of assessment 2024), except that employment income is taxed at a flat rate of 15% or at resident rates with personal reliefs, whichever yields a higher tax. cinemark tiffin 8
Income Tax Act - Singapore Statutes Online - AGC
WebFeb 21, 2024 · Income Tax Act 1947. Current version. Part 20B INTERNATIONAL AGREEMENTS TO IMPROVE TAX COMPLIANCE Part 21 MISCELLANEOUS FIRST … WebTraductions en contexte de "Tax Act exempts from tax the income of" en anglais-français avec Reverso Context : Section 13A of the Income Tax Act exempts from tax the income of a shipping enterprise derived from the operation of Singapore ships. WebTax Laws & Rules > Acts > Income-tax Act, 1961. Income Tax Department > All Acts > Income-tax Act, 1961. Choose Acts: as amended by Finance Act. Section Wise. Chapter Wise. Section No. Text Search: diablo 2 lower kurast runs