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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 XXA EXCHANGE OF INFORMATION UNDER AVOIDANCE OF DOUBLE TAXATION ARRANGEMENTS AND EXCHANGE OF INFORMATION ARRANGEMENTS

Part XXB INTERNATIONAL AGREEMENTS TO IMPROVE TAX COMPLIANCE

Part XXI MISCELLANEOUS

FIRST SCHEDULE Institution, authority, person or fund exempted

SECOND SCHEDULE Rates of tax

THIRD SCHEDULE Repealed

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

EIGHTH SCHEDULE Information to be included in a request for information under Part XXA

Legislative History

Comparative Table

Comparative Table

 
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On 27/09/2017, you requested the version in force on 27/09/2017 incorporating all amendments published on or before 27/09/2017. The closest version currently available is that of 02/07/2017.
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FIRST SCHEDULE
Sections 13(1)(e) and 106(3)
Institution, authority, person
or fund exempted
A.  Public authorities, boards or funds constituted by statute in Singapore:
 
1.
Bankruptcy Estates Account
 
Cap. 20
 
2.
Central Co-operative Fund
 
Cap. 62
 
3.
Central Sikh Gurdwara Board
 
Cap. 357
 
4.
Common Fund
 
Cap. 260
 
5.
Dependants’ Protection Insurance Fund
 
Cap. 36
 
6.
Education Finance Board
 
Cap. 87
 
7.
Hindu Endowments Board
 
Cap. 364
 
8.
Home Protection Fund
 
Cap. 36
 
9.
Hotels Licensing Board
 
Cap. 127
 
10.
Institute of Technical Education, Singapore
 
Cap. 141A
 
11.
Land Surveyors Board
 
Cap. 156
 
12.
Majlis Ugama Islam, Singapura
 
Cap. 3
 
13.
MediShield Life Fund
 
Act 4 of 2015
 
14.
Minister for Finance
 
Cap. 183
 
15.
National Arts Council
 
Cap. 193A
 
16.
National Council of Social Service
 
Cap. 195A
 
17.
National Heritage Board
 
Cap. 196A
 
18.
National Library Board
 
Cap. 197
 
19.
People’s Association
 
Cap. 227
 
20.
Science Centre Board
 
Cap. 286
 
21.
Singapore Academy of Law
 
Cap. 294A
 
22.
Singapore Corporation of Rehabilitative Enterprises
 
Cap. 298
 
23.
Any specified statutory corporation within the meaning of section 3 of the Statutory Corporations (Contributions to Consolidated Fund) Act (Cap. 319A), as from the date of establishment of that statutory corporation.
 
 
B.  Clubs, corporations and institutions in Singapore:
 
1.
Catholic Young Men’s Association
 
 
 
2.
[Deleted by Act 21 of 2017 wef 02/07/2017]
 
 
 
3.
Lee Kuan Yew Exchange Fellowship
 
G.N. No. S 317/91
 
4.
Metropolitan Young Men’s Christian Association
 
 
 
5.
National Crime Prevention Council of Singapore
 
G.N. No. S 158/82
 
6.
SAFRA National Service Association
 
G.N. No. S 137/84
 
7.
HomeTeamNS
 
G.N. No. S 194/2006
 
8.
Titular Anglican Bishop of Singapore
 
Cap. 355
 
9.
Titular Roman Catholic Archbishop of Singapore
 
Cap. 375
 
10.
Young Men’s Christian Association
 
 
 
11.
Young Women’s Christian Association.
 
 
[S 712/2015 wef 01/11/2015]
[29/95; 1/96; 7/96; 32/99; 41/99; 9/2000; 3/2001; 17/2001; 4/2004; 19/2013; S 148/76; S 38/77; S 217/80; S 41/82; S 158/82; S 183/83; S 137/84; S 138/84; S 217/84; S 26/85; S 79/88; S 379/89; S 380/89; S 381/90; S 382/90; S 383/90; S 317/91; S 562/91; S 210/92; S 412/92; S 259/95; S 33/96; S 67/96; S 302/96; S 372/97; S 372/98; S 267/99; S 485/99; S 220/2003; S 715/2005; S 194/2006]