On 24/05/2013,
you requested for the version in force on 24/05/2013
incorporating all amendments published on or before 24/05/2013.
The closest version currently available is that of 09/05/2001.
5. The principal Notification is amended by inserting, immediately after paragraph 3, the following paragraphs:
4. Subject to paragraph 5, there shall be exempt from tax any payment made for —
(a)
a site licence;
(b)
downloadable software; or
(c)
software bundled with computer hardware,
in the nature of income referred to in section 12(7) of the Act accruing in or derived from Singapore on or after 23rd February 2001 by any non-resident person.
5. The exemption under paragraph 4 shall apply only if the payment referred to in that paragraph is made to a non-resident person and the payment —
(a)
is not derived by that person from any trade or business carried on or exercised by him in Singapore; and
(b)
is not effectively connected with any permanent establishment in Singapore.”.