On 21/05/2013,
you requested for the version in force on 21/05/2013
incorporating all amendments published on or before 21/05/2013.
The closest version currently available is that of 25/02/1994.
4.
—(1) Tax shall be payable at the rate of 10% on the income derived by an approved dealer from the provision of qualifying services.
(2) Paragraph (1) shall apply in relation to an approved dealer from such date as the Minister or such other person as he may appoint may specify.
(3) Paragraph (1) shall not apply to any payment to an approved dealer for qualifying services which is borne, directly or indirectly, by a person resident in Singapore or a permanent establishment in Singapore.