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Contents  

Long Title

Part I PRELIMINARY

Part II ADMINISTRATION

Part III IMPOSITION OF INCOME TAX

Part IV EXEMPTION FROM INCOME TAX

Part V DEDUCTIONS AGAINST INCOME

Part VI CAPITAL ALLOWANCES

Part VII ASCERTAINMENT OF CERTAIN INCOME

Part VIII ASCERTAINMENT OF STATUTORY INCOME

Part IX ASCERTAINMENT OF ASSESSABLE INCOME

Part X ASCERTAINMENT OF CHARGEABLE INCOME AND PERSONAL RELIEFS

Part XI RATES OF TAX

Part XII DEDUCTION OF TAX AT SOURCE

Part XIII ALLOWANCES FOR TAX CHARGED

Part XIV RELIEF AGAINST DOUBLE TAXATION

Part XV PERSONS CHARGEABLE

Husband and wife

Trustees, agents and curators

Part XVI RETURNS

Part XVII ASSESSMENTS AND OBJECTIONS

Part XVIII APPEALS

Part XIX COLLECTION, RECOVERY AND REPAYMENT OF TAX

Part XX OFFENCES AND PENALTIES

Part XXI MISCELLANEOUS

FIRST SCHEDULE Institution, Authority, Person or Fund Exempted

SECOND SCHEDULE Rates of Tax

THIRD SCHEDULE

FOURTH SCHEDULE Name of Bond, Securities, Stock or Fund

FIFTH SCHEDULE Child Relief

SIXTH SCHEDULE Number of Years of Working Life of Asset

SEVENTH SCHEDULE Advance Rulings

Legislative History

Comparative Table

 
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On 21/10/2017, you requested the version in force on 01/09/2007 incorporating all amendments published on or before 19/08/2017.
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PART X
ASCERTAINMENT OF CHARGEABLE INCOME AND PERSONAL RELIEFS
Chargeable income
38.  The chargeable income of any person for any year of assessment shall be the remainder of his assessable income for that year after the reliefs and deductions allowed in this Part have been made.
Relief and deduction for resident individual and Hindu joint family
39.
—(1)  In the case of an individual or Hindu joint family resident in Singapore in the year of assessment, there shall be allowed a deduction, in respect of earned income, which shall be —
(a)
in the case of an individual not falling within any other paragraph or a Hindu joint family, the sum of $1,000 or the amount of the earned income;
(b)
without prejudice to any deduction allowable under paragraph (c) or (d), in the case of an individual who, in the year immediately preceding the year of assessment, was totally blind or suffering from any physical or mental disability which permanently and severely restricted his capacity for work, the sum of $2,000 or the amount of the earned income;
(c)
in the case of an individual who, at any time in the year immediately preceding the year of assessment, was above 55 years of age but was not above 60 years of age, the sum of $3,000 or the amount of the earned income; and
(d)
in the case of an individual who, at any time in the year immediately preceding the year of assessment, was above 60 years of age, the sum of $4,000 or the amount of earned income,
whichever is the less.
[37/75; 1/82; 15/83; 26/93; 37/2002]
(2)  In the case of an individual resident in Singapore in the year of assessment who, in the year immediately preceding the year of assessment —
Deduction for wife
(a)
had a wife, living with or maintained by him, whose income was not more than $2,000 in that year, there shall be allowed a deduction of $2,000;
[Act 49/2004, wef Y/A 2005 & Sub Ys/A:2004-ACT-49]
Deduction for alimony
(b)
paid alimony to a previous wife whose marriage with him has been dissolved by any court of competent jurisdiction, there shall be allowed a deduction of the amount of such alimony or $2,000, whichever is the less;
Deduction for payments under order or deed
(c)
made payments in accordance with an order of court or deed of separation to a wife from whom he was separated by such order or deed, there shall be allowed a deduction of the amount of such payments or $2,000, whichever is the less:
Provided that the total deductions allowed to any individual under this paragraph and paragraphs (a) and (b) shall not exceed $2,000;
Deduction for handicapped spouse
(d)
maintained a spouse or previous spouse, as the case may be —
(i)
who was incapacitated by reason of physical or mental infirmity;
(ii)
whose income (other than payment of maintenance or alimony received from that individual under an order of court or deed of separation) was not more than $2,000 in that year; and
(iii)
in respect of whom no deduction has been claimed by another person under paragraph (i) or (j),
there shall be allowed in respect of —
(A)
such spouse a deduction of $3,500;
(B)
such spouse from whom he was separated by an order of court or deed of separation, a deduction of the amount of payments made in accordance with such order or deed or $3,500, whichever is the less; or
(C)
such previous spouse whose marriage with him has been dissolved by any court of competent jurisdiction, a deduction of the amount of alimony paid to the previous spouse or $3,500, whichever is the less:
Provided that the total deductions allowed to the individual under this paragraph and paragraph (a), (b) or (c) shall not exceed $3,500;
Deduction for children
(e)
maintained an unmarried child —
(i)
being below the age of 16 years at any time during the year preceding the year of assessment;
(ii)
receiving full-time instruction at any university, college, school or other educational institution;
(iii)
serving under articles or indentures with a view to qualifying in a trade or profession; or
(iv)
incapacitated from maintaining himself by reason of physical or mental infirmity,
there shall be allowed in respect of each such child according to his age among those eligible, a deduction in accordance with the Fifth Schedule:
Provided that in the case of any unmarried child incapacitated from maintaining himself by reason of physical or mental infirmity whose income was not more than $2,000 in that year and in respect of whom —
(A)
a deduction is allowable under paragraph 1 of the Fifth Schedule, the deduction shall be increased to $3,500;
(B)
no deduction is allowable under the Fifth Schedule, there shall be allowed a deduction of $3,500;
Deduction for delivery and hospitalisation expenses
(f)
incurred delivery and hospitalisation expenses in respect of a legitimate 4th child born to him during the period from 1st January 1988 to 31st July 2004 and maintained by him, there shall be allowed a deduction against his earned income of the amount of such expenses or $3,000, whichever is the less:
Provided that where more than one individual is entitled to claim such deduction, the deduction shall be apportioned between the individuals in question in such proportion as they agree, or, in the absence of such agreement, in such proportion as appears to the Comptroller to be reasonable;
Deduction for life insurance and contributions to approved pension, provident fund or society
(g)
has made insurance on his life or on the life of his wife with any insurance company or has contributed as an employee to an approved pension or provident fund or society or has made any contribution or suffered any abatement from his salary or pension under any Act for the time being in force in Singapore relating to widows’ and orphans’ pensions or under any approved scheme within the meaning of any such Act, there shall be allowed a deduction of the aggregate of all premiums for such insurance and all such contributions and abatements paid, made or suffered by him in that year:
Provided that —
(i)
in the case of any policy securing a capital sum on death (whether in conjunction with any other benefit or not), the amount to be deducted in respect of that policy shall not exceed 7% of that capital sum, exclusive of any additional benefit by way of bonus, profits or otherwise;
(ii)
no deduction shall be allowed in excess of $5,000 except that where the contributions made to an approved pension or provident fund or the Central Provident Fund exceed $5,000, the excess contributions shall, subject to subsections (6) to (10), be allowed as a deduction;
(iii)
no such deduction shall include any sum contributed to an approved pension or provident fund or society unless the contribution of such sum thereto was obligatory by reason of any contract of employment or of any provision in the rules or constitution of the fund or society;
(iv)
no such deduction shall include any sum which has been claimed and allowed to a husband or wife under this paragraph;
(v)
no such deduction shall be allowed unless the insurance company has an office or a branch in Singapore but this sub-paragraph shall not apply to any insurance contract entered into by an individual resident in Singapore before 10th August 1973;
(vi)
in the case of an individual who has made contributions to an approved pension or provident fund, no such deduction shall exceed the contributions which would have been recoverable under section 7(2) of the Central Provident Fund Act (Cap. 36) had contributions been payable in respect of him to the Central Provident Fund;
(vii)
notwithstanding sub-paragraph (iii), no deduction shall be allowed in respect of any sum contributed to the Central Provident Fund for any period on or after 1st January 1999 by an employee who holds a professional visit pass or a work pass;
(viii)
no such deduction shall be allowed where the premiums for such insurance are paid with funds standing in his SRS account;
(ix)
in the case of an NOR individual who has elected for tax exemption under section 13N(1) for the year of assessment, no deduction shall exceed the contributions which would have been recoverable under section 7(2) of the Central Provident Fund Act (Cap. 36) in respect of his apportioned employment income for the year immediately preceding the year of assessment;
[Act 49/2004, wef Y/A 2003 & Sub Ys/A:2004-ACT-49]
Deduction for CPF contributions by self-employed
(h)
has carried on a trade, business, profession or vocation and has made contributions to the Central Provident Fund on his own account, or has derived income from a trade, business, profession or vocation and has made contributions in respect of such income to the Fund which were obligatory under the Central Provident Fund Act (Cap. 36), there shall be allowed a deduction, in respect of such contributions, of an amount not exceeding 33% or such other rate as may be prescribed of his assessable income for that year of assessment derived from such trade, business, profession or vocation or $25,245 or such other amount as may be prescribed, whichever is the less:
Provided that —
(i)
where the contributions to any approved pension or provident fund or society under paragraph (g) and this paragraph do not exceed $5,000, the total deductions allowable under paragraph (g) and this paragraph shall not exceed $5,000, and where such contributions exceed $5,000 no deduction shall be allowed in respect of premiums for life insurance;
(ii)
the total deductions allowable under paragraph (g) and this paragraph in respect of contributions to any approved pension or provident fund or society shall not exceed $28,050 or such other amount as may be prescribed where the deduction allowable under paragraph (g) is less than $28,050 or such other amount as may be prescribed in respect of such contributions;
(iii)
no deduction shall be allowed under this paragraph where a deduction of $28,050 or such other amount as may be prescribed or more has been allowed under paragraph (g) in respect of contributions to any approved pension or provident fund or society;
(iv)
where the total deductions allowable under this paragraph in respect of contributions which are obligatory under the Central Provident Fund Act and under paragraph (g) in respect of contributions to any approved pension or provident fund or society exceed $28,050 or such other amount as may be prescribed, sub-paragraphs (ii) and (iii) shall not apply to such amount of contributions in excess of $28,050 or such other amount as may be prescribed which are allowable under this paragraph;
Deduction for aged parents
(i)
maintained any dependant living in Singapore —
(i)
who was his or his spouse’s parent, grandparent or great-grandparent;
(ii)
whose income was not more than $2,000 in that year; and
(iii)
in respect of whom no deduction has been claimed by another person under paragraph (a), (b), (c) or (d),
there shall be allowed, under sub-paragraph (A) or (B) but not both, in respect of —
(A)
each such dependant who was not less than 55 years of age —
(AA)
a deduction of $5,000, where the dependant was living with him in the same household; or
(AB)
a deduction of $3,500, where the dependant was not living with him in the same household but in respect of whom a sum of not less than $2,000, or such lower sum as the Comptroller may determine, was incurred in that year by the individual in maintaining the dependant; or
(B)
each such dependant who was incapacitated from maintaining himself by reason of physical or mental infirmity —
(BA)
a deduction of $8,000, where the dependant was living with him in the same household; or
(BB)
a deduction of $6,500, where the dependant was not living with him in the same household but in respect of whom a sum of not less than $2,000, or such lower sum as the Comptroller may determine, was incurred in that year by the individual in maintaining the dependant:
Provided that a deduction under this paragraph in respect of any one dependant shall be allowed to one individual only and no individual may obtain a deduction under this paragraph for more than 2 dependants, and where more than one individual claims a deduction in respect of the same dependant, a deduction shall be allowed to such claimant as the individuals may agree or, failing such agreement, to such claimant as determined by the Comptroller whose decision shall be final;
Deduction for maintenance for handicapped siblings
(j)
maintained any dependant living in Singapore —
(i)
who is his or his spouse’s brother or sister;
(ii)
who was incapacitated from maintaining himself by reason of physical or mental infirmity;
(iii)
whose income was not more than $2,000 in that year;
(iv)
in respect of whom no deduction has been claimed by another person under paragraph (a), (b), (c), (d) or (e); and
(v)
who was living with him in the same household or in respect of whom a sum of not less than $2,000, or such lower sum as the Comptroller may determine, was incurred in that year by the individual in maintaining the dependant,
there shall be allowed in respect of each such dependant a deduction of $3,500; and where more than one individual is entitled to claim a deduction in respect of the same dependant the deduction shall be apportioned in such manner as appears to the Comptroller to be reasonable;
Deduction for course fees
(k)
had attended any course of study, seminar or conference for the purpose of gaining an approved academic or professional qualification, or had attended such other approved course, seminar or conference as is related to his trade, business, profession, vocation or employment, there shall be allowed a deduction of the amount incurred by him in that year on the fees for such course, seminar or conference (including examination, tuition and registration fees), subject to a maximum deduction of $3,500; but no deduction shall be allowed under this paragraph in respect of any sum which has been allowed under section 14;
(m)
was the wife or widow of an operationally ready national serviceman and was a citizen of Singapore who had not made a claim under paragraph (n), there shall be allowed a deduction of $750 subject to the following provisions:
(i)
the marriage to such national serviceman had not been dissolved by divorce or annulment at the end of the basis period for that year of assessment;
(ii)
where the wife of such national serviceman dies during the basis period for that year of assessment, her executor shall not be entitled to a deduction under this paragraph if such national serviceman remarries during that basis period;
(iii)
where such national serviceman has more than one wife, the deduction under this paragraph in respect of such national serviceman shall be allowed to any one wife as such national serviceman may nominate;
(iv)
where such national serviceman has more than one widow, only the widow who was nominated under sub-paragraph (iii) shall be allowed a deduction under this paragraph;
(v)
no deduction under this paragraph shall be allowed to a wife of such national serviceman who is not entitled to a deduction under subsection (2A) or (2B) for that year of assessment; and
(vi)
where such national serviceman dies during the basis period for any year of assessment for which he is not entitled to a deduction under subsection (2A) or (2B), no deduction under this paragraph shall be allowed to his widow for that year of assessment;
(n)
was a parent of an operationally ready national serviceman and was a citizen of Singapore who had not made a claim under paragraph (m) or subsection (2A) or (2B), there shall be allowed a deduction of $750 subject to the following provisions:
(i)
such national serviceman is a legitimate child, step-child or child adopted under any written law relating to the adoption of children;
(ii)
where more than 2 parents claim the deduction under this paragraph in respect of such national serviceman, the deduction in respect of such national serviceman shall be allowed to any 2 parents as such national serviceman may nominate;
(iii)
where such national serviceman has died, his parents shall continue to be allowed a deduction under this paragraph, except that where he dies during the basis period for any year of assessment for which he is not entitled to a deduction under subsection (2A) or (2B), his parents shall not be allowed a deduction under this paragraph for that year of assessment;
(iv)
where a parent has more than one child who is an operationally ready national serviceman, the deduction under this paragraph shall be allowed to the parent in respect of only one such national serviceman; and
(v)
no deduction under this paragraph shall be allowed to a parent of an operationally ready national serviceman who is not entitled to a deduction under subsection (2A) or (2B) for that year of assessment;
Deduction for contributions under Supplementary Retirement Scheme
(o)
has contributed to an SRS account with an SRS operator, there shall be allowed a deduction of the amount of such contribution up to the amount of the SRS contribution cap applicable to him as determined in accordance with regulations made under section 10L(11), except that no deduction shall be allowed if —
(i)
his SRS account is suspended as at 31st December of the year immediately preceding the year of assessment under regulations made under section 10L; or
(ii)
the amount of such contribution is withdrawn from his SRS account within the year immediately preceding the year of assessment:
Provided that —
(ii)
where an SRS member is an NOR individual who has elected for tax exemption under section 13N(1) for the year of assessment, no deduction shall exceed the contributions to the SRS account in respect of his apportioned employment income for the year immediately preceding the year of assessment;
[26/73; 4/75; 37/75; 1/82; 5/83; 31/86; 1/88; 1/90; 23/90; 20/91; 2/92; 28/92; 26/93; 11/94; 32/95; 28/96; 1/98; 32/99; 24/2000; 24/2001; 37/2002; 21/2003]
Deduction for grandparent caregiver
(p)
was a married woman, widow or divorcee whose parent or grandparent, or parent or grandparent of her husband or of her previous husband —
(i)
was living in Singapore;
(ii)
was looking after any of her children who is a citizen of Singapore and is 12 years old and below at any time during the year preceding the year of assessment; and
(iii)
was not carrying on any trade, business, profession, vocation or employment in that year,
there shall be allowed against her earned income a deduction of $3,000 in respect of one such parent or grandparent only:
Provided that a deduction under this paragraph in respect of that parent or grandparent shall be allowed to one woman only and where more than one woman claims a deduction under this paragraph in respect of the same parent or grandparent, a deduction shall be allowed to such claimant as the women may agree or, failing such agreement, to such claimant as determined by the Comptroller whose decision shall be final, and in this paragraph, “children” has the same meaning as “child” in the Fifth Schedule;
[Act 49/2004, wef Y/A 2005 & Sub Ys/A:2004-ACT-49]
(2A)  In the case of an individual resident in Singapore in the year of assessment who was an operationally ready national serviceman and who —
(a)
had performed operationally ready national service during the relevant period; and
(b)
is certified by the proper authority as being entitled to the deduction under this subsection,
there shall be allowed —
(i)
a deduction of $3,000 if the individual is not a NS key command and staff appointment holder at any time during the relevant period; or
(ii)
a deduction of $5,000 if the individual is a NS key command and staff appointment holder at any time during the relevant period.
[Act 7/2007, wef Y/A 2007 & Sub Ys/A]
(2B)  In the case of an individual resident in Singapore in the year of assessment who was an operationally ready national serviceman and who —
(a)
had not performed operationally ready national service during the relevant period; and
(b)
is certified by the proper authority as being entitled to the deduction under this subsection,
there shall be allowed —
(i)
a deduction of $1,500 if the individual is not a NS key command and staff appointment holder at any time during the relevant period; or
(ii)
a deduction of $3,500 if the individual is a NS key command and staff appointment holder at any time during the relevant period.
[Act 7/2007, wef Y/A 2007 & Sub Ys/A]
(3)  In the case of an individual resident in Singapore in the year of assessment who is a citizen or permanent resident in Singapore and who, in the year preceding the year of assessment, has paid money in accordance with section 18 of the Central Provident Fund Act (Cap. 36) to his, his spouse’s, his parent’s or his grandparent’s retirement account, there shall be allowed a deduction of the amount of such payment, or $7,000, whichever is the less, except that no payment made to his spouse’s retirement account shall be allowed as a deduction if the income of the spouse exceeds $2,000 in the year preceding the year of payment.
[Act 49/2004, wef Y/A 2005 & Sub Ys/A:2004-ACT-49]
(4)  The total deduction allowed under subsection (3) in respect of any amount paid by a person to his, his spouse’s, his parent’s and his grandparent’s retirement accounts shall not exceed such amount as may be prescribed; and where more than one person is entitled to claim such deduction in respect of the same spouse, parent or grandparent, the deduction shall be apportioned in such manner as appears to the Comptroller to be reasonable.
[24/2000]
(5)  For the purposes of subsection (3), a claim for deduction shall only be granted if the claim contains such particulars and is supported by such proof as the Comptroller may require.
[1/88]
(6)  Where in any year an individual has made contributions to the Central Provident Fund in respect of additional wages paid to him in that year, no deduction shall be allowed for any contributions in respect of that part of his additional wages which exceeds the specified amount paid to him in that year.
(7)  Where in any year an individual is employed by 2 or more employers and the employers are related to each other within the meaning of section 10C(9), subsection (6) shall apply as if all the ordinary and additional wages from those related employers were paid by one employer.
(8)  Subsections (6) and (7) shall apply, with the necessary modifications, to contributions made by an individual to an approved pension or provident fund as if those contributions were contributions made to the Central Provident Fund; except that subsection (6) shall only apply to an approved pension or provident fund designated by the Minister for this purpose.
(9)  Where in any year an individual has made contributions to the Central Provident Fund or to a pension or provident fund designated under subsection (8), in addition to any other approved pension or provident fund, no deduction shall be allowed in respect of the whole of the contributions made to that approved pension or provident fund.
(10)  For the purposes of subsection (2)(g), where in any year an individual has made contributions (not being contributions under section 7(2) of the Central Provident Fund Act (Cap. 36)) to the Central Provident Fund in respect of overseas ordinary wages or overseas additional wages paid to him by any relevant employer in that year, no deduction shall be allowed for any contributions in respect of overseas ordinary wages or overseas additional wages arising from sources outside Singapore.
[Act 34/2005, wef Y/A 2005 & Sub Ys/A:2005-ACT-34]
(11)  In the case of a woman resident in Singapore who, in the year immediately preceding the year of assessment, is —
(a)
living with her husband;
[Act 49/2004, wef Y/A 2005 & Sub Ys/A:2004-ACT-49]
(b)
married and her husband is not resident in Singapore; or
(c)
married but separated from her husband, a divorcee or a widow and who, in the year immediately preceding the year of assessment, has any unmarried child or children living with her in the same household in Singapore in respect of whom she may be allowed a deduction under subsection (2)(e),
there shall be allowed a deduction against her earned income equal to twice the amount of levy imposed under the Employment of Foreign Manpower Act (Cap. 91A) (excluding any amount paid by way of penalty) and paid in the year immediately preceding the year of assessment in respect of one domestic servant employed by her or her husband.
[20/91]
(12)  Where an individual has commenced a new trade, business, profession, vocation or employment within 2 years of assessment from the year of assessment relating to the year in which he completed any course of study or attended any seminar or conference on or after 1st January 2003 (other than those referred to in subsection (2)(k) or where a deduction in respect of which has been allowed under section 14) which is related to the new trade, business, profession, vocation or employment, there shall be allowed to him on due claim a deduction of the amount incurred by him on the fees for such course, seminar or conference (including examination, tuition and registration fees), subject to a maximum deduction of $3,500 and the following conditions:
(a)
the individual is resident in Singapore in the year of assessment in which he makes the claim;
(b)
the claim is made within 2 years of assessment from the year of assessment relating to the year in which he completed the course or attended the seminar or conference; and
(c)
the claim is made in the year of assessment relating to the year in which he commences the new trade, business, profession, vocation or employment or in the year of assessment immediately following that year of assessment.
[21/2003]
(13)  In this section —
“additional wages” has the same meaning as in the Central Provident Fund Act (Cap. 36);
“apportioned employment income” has the same meaning as in section 13N(7);
[Act 49/2004, wef Y/A 2003 & Sub Ys/A:2004-ACT-49]
“approved” means approved by the Minister or such person as he may appoint;
“NOR individual” has the same meaning as in section 13N(7);
[Act 49/2004, wef Y/A 2003 & Sub Ys/A:2004-ACT-49]
“NS key command and staff appointment holder” means a person appointed as such by the proper authority;
[Act 7/2007, wef Y/A 2007 & Sub Ys/A:2007-ACT-7]
“operationally ready national serviceman” means any person who has completed national service under the Enlistment Act (Cap. 93) or been deemed to have completed such service by the proper authority;
“ordinary wages” has the same meaning as “ordinary wages for the month” in the Central Provident Fund Act (Cap. 36);
“overseas additional wages”, “overseas ordinary wages”, “overseas total wages”, “relevant employer” and “specified amount” have the same meanings as in section 10C(12);
“proper authority” means such person as the Minister may appoint;
“relevant period”, in relation to any year of assessment, means the period beginning from 1st April of the year immediately preceding the year of assessment and ending on 31st March of the subsequent year;
[Act 7/2007, wef Y/A 2007 & Sub Ys/A:2007-ACT-7]
“total wages”, in relation to any year, means the total of the ordinary and additional wages in that year received by an employee;
“year” means any year from 1st January to 31st December.
[7/85; 28/92; 11/94; 28/96]
Relief for non-resident citizens and certain other non-residents
40.
—(1)  Any individual who in any year of assessment is not resident in, but is a citizen of, Singapore shall be allowed such relief, if any, as will reduce the amount of tax payable by him in respect of that year to an amount which bears the same proportion to the amount of tax which would be so payable if he were resident in Singapore in that year, and if the tax were charged on his aggregate income, reduced by any deductions which would be allowable under section 39 (except subsections (2)(k) and (12) thereof), as the amount of his assessable income (other than specified income) bears to his aggregate income.
[4/75; 31/86; 3/89; 28/96; 21/2003]
(2)  The amount of tax which would be so payable if the person referred to in subsection (1) were resident in Singapore for the purposes of this section shall be ascertained in accordance with the rates of tax specified in Part C of the Second Schedule.
[7/79; 11/94]
(3)  Any individual who, in any year of assessment, is neither resident in nor a citizen of Singapore shall, if the tax payable by him in respect of that year is attributable in whole or in part to any pension, be entitled to a like relief to that conferred by subsection (1), but as if —
(a)
the reference in that subsection to the amount of tax payable by him in respect of that year were a reference to so much only of that amount as is attributable to the pension; and
(b)
the reference therein to his assessable income (other than specified income) were a reference to so much only of that income as is so attributable.
(4)  Any individual who, in any year of assessment, is neither resident in, nor a citizen of, Singapore, but is resident in another country, which pursuant to any arrangements entered into under section 49, affords to individuals who are residents of Singapore the same personal allowances, reliefs and reductions as are afforded to citizens of that country not resident in that country, shall be entitled to a like relief to that conferred by subsection (1).
(5)  In this section —
“aggregate income” means the sum total of all income (other than specified income), whether accruing in, derived from or received in Singapore or elsewhere, computed in accordance with the provisions of this Act other than section 39;
“pension” means any pension or annuity derived from Singapore and payable either in respect of services rendered or pursuant to the provisions or rules of an approved pension or provident fund or society;
“specified income” means any income of a person not resident in Singapore which is subject to tax at the rate specified in section 43(3), (3A) and (4)(a).
[28/96; 37/2002]
(6)  For the purposes of this section —
(a)
relief under section 48 shall be left out of account in computing the amount of tax payable by an individual; and
(b)
relief under sections 48, 50, 50A and 50B shall be left out of account in computing the amount of tax which would be payable by an individual if he were resident in Singapore, and charged to tax, as mentioned in subsection (1).
[11/94]
Relief for non-resident public entertainers
40A.
—(1)  This section shall apply to a person who, in any year of assessment, is not resident in Singapore and who derives income as a public entertainer or derives such income and income from any other source in the year preceding that year of assessment which does not include —
(a)
any withdrawal from his SRS account deemed to be income subject to tax under section 10L; or
(b)
income from the exercise of any other employment in Singapore.
[24/2001]
(2)  Any person to whom this section applies shall, if the tax payable by him in respect of that year is attributable to income derived as a public entertainer, be allowed relief in respect of that year in the following manner:
(a)
where the only source of income in Singapore is such activity as a public entertainer, by reduction of the rate of tax to 15% on every dollar of the chargeable income;
(b)
where such person possesses any other source of income in Singapore and the total assessable income exceeds the statutory income attributable to such activity as a public entertainer, by reduction of the rate of tax to 15% on such part of the chargeable income as bears the same proportion to the total chargeable income as the statutory income attributable to such activity as a public entertainer bears to the total assessable income;
(c)
where such person possesses any other source of income in Singapore and the total assessable income is equal to or less than the statutory income attributable to such activity as a public entertainer, by reduction of the rate of tax to 15% on every dollar of the chargeable income.
[24/2001]
(3)  Where any person is entitled to relief under this section and is also entitled to relief under section 40(1) or (4), he shall be entitled to whichever relief is the greater in respect of the income to which this section relates.
[24/2001]
(4)  In this section —
“public entertainer” means a stage, radio or television artiste, a musician, an athlete or an individual exercising any profession, vocation or employment of a similar nature;
“statutory income attributable to such activity as a public entertainer” means the statutory income derived from such source ascertained in accordance with section 35(1);
“total assessable income” means the remainder of the statutory income of any person after the deduction allowed under section 37(3)(a) has been made.
[48/70; 24/2001]
Relief for non-resident employees
40B.
—(1)  This section shall apply to a person who, in any year of assessment, is not resident in Singapore and who derives income from the exercise of any employment in Singapore or derives such income and income from any other source in the year preceding that year of assessment which does not include —
(a)
any withdrawal from his SRS account deemed to be income subject to tax under section 10L; or
(b)
income derived as a public entertainer within the meaning of section 40A.
[24/2001]
(2)  Any person to whom this section applies shall, if the tax payable by him in respect of that year is attributable to income derived from the exercise of an employment in Singapore, be allowed relief in respect of that year in the following manner:
(a)
where the only source of income in Singapore is such activity as a non-resident employee, by reduction of the rate of tax to 15% on every dollar of the chargeable income;
(b)
where such person possesses any other source of income in Singapore and the total assessable income exceeds the statutory income attributable to such activity as a non-resident employee, by reduction of the rate of tax to 15% on such part of the chargeable income as bears the same proportion to the total chargeable income as the statutory income attributable to such activity as a non-resident employee bears to the total assessable income;
(c)
where such person possesses any other source of income in Singapore and the total assessable income is equal to or less than the statutory income attributable to such activity as a non-resident employee, by reduction of the rate of tax to 15% on every dollar of the chargeable income.
[24/2001]
(3)  The relief available to any person under subsection (2) shall be so limited that the tax payable in respect of such income shall not be less than that which would be payable by a resident of Singapore in the same circumstances.
[24/2001]
(4)  Where any person is entitled to relief under this section and is also entitled to relief under section 40(1) or (4), he shall be entitled to whichever relief is the greater in respect of the income to which this section relates.
[24/2001]
(5)  In this section —
“non-resident employee” means an individual who has exercised an employment in Singapore for such period of time as not to qualify for the status of a resident and includes an individual who is in receipt of leave pay attributable to a period of employment in Singapore but excludes a director of a company;
“statutory income attributable to such activity as a non-resident employee” means the statutory income derived from such source ascertained in accordance with section 35(1);
“total assessable income” means the remainder of the statutory income of any person after the deduction allowed under section 37(3)(a) has been made.
[26/73; 24/2001]
Relief for non-resident SRS members
40C.
—(1)  This section shall apply to a person who, in any year of assessment, is not resident in Singapore and who makes any withdrawal from his SRS account which is deemed to be income subject to tax under section 10L or derives such income and income from any other source in the year preceding that year of assessment which does not include —
(a)
income from the exercise of any employment in Singapore; or
(b)
income derived as a public entertainer within the meaning of section 40A.
[24/2001]
(2)  Any person to whom this section applies shall, if the tax payable by him in respect of that year of assessment is attributable to withdrawals from his SRS account, be allowed relief in respect of that year of assessment in the following manner:
(a)
where the withdrawals from his SRS account are his only source of income, by reduction of the rate of tax to 15% on every dollar of the chargeable income;
(b)
where the person possesses any other source of income in Singapore and the total assessable income exceeds the statutory income attributable to the withdrawals from his SRS account, by reduction of the rate of tax to 15% on such part of the chargeable income as bears the same proportion to the total chargeable income as the statutory income attributable to the withdrawals from his SRS account bears to the total assessable income;
(c)
where the person possesses any other source of income in Singapore and the total assessable income is equal to or less than the statutory income attributable to the withdrawals from his SRS account, by reduction of the rate of tax to 15% on every dollar of the chargeable income.
[24/2001]
(3)  The relief available to any person under subsection (2) shall be so limited that the tax payable in respect of such income shall not be less than that which would be payable by a resident of Singapore in the same circumstances.
[24/2001]
(4)  Where any person is entitled to relief under this section and is also entitled to relief under section 40(1) or (4), he shall be entitled to whichever relief is the greater in respect of the income to which this section relates.
[24/2001]
(5)  In this section —
“statutory income attributable to the withdrawals from his SRS account” means the statutory income of a person derived from such source as ascertained under section 35(1);
“total assessable income” means the remainder of the statutory income of a person after the deduction allowed under section 37(3)(a) has been made;
“withdrawals from his SRS account” means all withdrawals from the SRS account of a person which are deemed to be income subject to tax under section 10L.
[24/2001]
Relief for non-resident deriving income from activity as public entertainer and employee, etc.
40D.
—(1)  This section shall apply to a person who, in any year of assessment, is not resident in Singapore and who derives income from 2 or more of the following sources (referred to in this section as relevant income) in the year preceding that year of assessment —
(a)
income derived as a public entertainer within the meaning of section 40A;
(b)
income from the exercise of any employment in Singapore; and
(c)
any withdrawal from his SRS account.
[24/2001]
(2)  Any person to whom this section applies shall, if the tax payable by him in respect of that year of assessment is attributable to the relevant income, be allowed relief in respect of that year of assessment in the following manner:
(a)
where he only derives the relevant income in Singapore, by reduction of the rate of tax to the rate specified under section 40A, 40B or 40C, as the case may be, on every dollar of the chargeable income attributable to the source of income referred to in subsection (1)(a), (b) or (c), respectively;
(b)
where the person possesses any other source of income in Singapore and the total assessable income exceeds the statutory income attributable to the sources giving rise to the relevant income, by reduction of the rate of tax to —
(i)
the rate of tax specified in section 40A(2) on such part of the chargeable income as bears the same proportion to the total chargeable income as the statutory income attributable to such activity as a public entertainer bears to the total assessable income;
(ii)
the rate of tax specified in section 40B(2) on such part of the chargeable income as bears the same proportion to the total chargeable income as the statutory income attributable to such activity as a non-resident employee bears to the total assessable income; and
(iii)
the rate of tax specified in section 40C(2) on such part of the chargeable income as bears the same proportion to the total chargeable income as the statutory income attributable to the withdrawals from his SRS account bears to the total assessable income;
(c)
where the person possesses any other source of income in Singapore and the total assessable income is equal to or less than the statutory income attributable to the sources giving rise to the relevant income, by reduction of the rate of tax to —
(i)
the lowest of the rates specified under sections 40A(2), 40B(2), 40C(2) and 43(1)(b), as the case may be, on every dollar of the chargeable income or the amount of statutory income attributable to that source which is subject to tax at that lowest rate, whichever is the less;
(ii)
the second lowest of the rates specified under sections 40A(2), 40B(2), 40C(2) and 43(1)(b), as the case may be, on every dollar of the chargeable income in excess of the statutory income taxed at the lowest rate, or the amount of statutory income attributable to that source which is subject to tax at that second lowest rate, whichever is the less; and
(iii)
the third lowest of the rates specified under sections 40A(2), 40B(2), 40C(2) and 43(1)(b), as the case may be, on every dollar of the chargeable income in excess of the statutory income taxed at the other 2 lower rates, or the amount of statutory income attributable to that source which is subject to tax at that third lowest rate, whichever is the less.
[24/2001]
(3)  The relief available to any person under subsection (2) shall be so limited that the tax payable in respect of such income referred to in subsection (1)(b) or (c), shall not be less than that which would be payable by a resident of Singapore in the same circumstances.
[24/2001]
(4)  For the purposes of computing the tax payable by a resident of Singapore in the same circumstances referred to in subsection (3), the statutory income derived as a public entertainer by a person to whom this section applies shall be excluded.
[24/2001]
(5)  Where any person is entitled to relief under this section and is also entitled to relief under section 40(1) or (4), he shall be entitled to whichever relief is the greater in respect of the income to which this section relates.
[24/2001]
(6)  In this section —
“non-resident employee” has the same meaning as in section 40B;
“public entertainer” has the same meaning as in section 40A;
“statutory income attributable to such activity as a non-resident employee” has the same meaning as in section 40B;
“statutory income attributable to such activity as a public entertainer” has the same meaning as in section 40A;
“statutory income attributable to the withdrawals from his SRS account” has the same meaning as in section 40C;
“total assessable income” means the remainder of the statutory income of a person after the deduction allowed under section 37(3)(a) has been made;
“withdrawals from his SRS account” has the same meaning as in section 40C.
[24/2001]
Proof of claims for deduction or relief
41.
—(1)  Every individual who claims any deduction or relief under this Part shall make his claim on the proper form.
(2)  Such deduction or relief shall be granted if the claim contains such particulars and is supported by such proof as the Comptroller may require.