根据新加坡所得税法（Income Tax Act）的规定，支付给非税务居民的款项，支付该款项的公司需要从中预扣一定比例税款并在一定时限内缴纳给税务局。 新加坡税务局的上级部门是新加坡财政部。As per The Income Tax Act of Singapore, payments made to Non-resident companies / individual are subject to Withholding t...
根据新加坡所得税法(Income Tax Act)的规定,支付给非税务居民的款项,支付该款项的公司需要从中预扣一定比例税款并在一定时限内缴纳给税务局。 新加坡税务局的上级部门是新加坡财政部。As per The Income Tax Act of Singapore, payments made to Non-resident companies / individual are subject to Withholding tax....
Amendment of Income Tax Act– Singapore What is the Tax System in Singapore? The tax revenue collection in Singapore includes corporate tax, personal tax, Goods & Services tax, and property tax. The tax system in Singapore is one which many countries thrive on echoing as it is known for bei...
Singapore Income Tax Act (Cap 134) (8th Edition) 2014 作者:CCH Tax Editors 出版商:CCH Singapore ISBN:empty231 出版时间February 2014 规格:Paperback 适应领域:Singapore? 最新版已經出版! 加入收藏 加入比较 描述 大纲 TheSingapore Income Tax Act (Cap. 134) (8th Edition) 2014is the most up-to-da...
Another essential requirement to take note of is that under Singapore’s Income Tax Act and GST Act, employers need to keep proper records of all employees’ income and deductions submitted to IRAS. Singapore also has its own comprehensive social security savings program called the Central Provident...
The Global Trader Programme (GTP) by IE Singapore provides tax incentives to companies engaged in qualifying physical trade, products and commodities.
income taxMalaysiaSingaporeSection 10(1)(g) of the Singapore Income Tax Act is a 'sweeping-up' provision which catches all income not falling under sections 10(1)(a)鈥 (f). More than 50 years after its introduction, the application of section 10(1)(g) is still unclear despite the ...
The tax authorities have issued revised transfer pricing guidelines to supplement the provisions in the Income Tax Act. Guidance is also provided on matters relating to mutual agreement procedures (MAPs) and advance pricing arrangements (APAs). Country-by-country (CbC) reporting Singapore has signed...
Offences in the Bill include the failure to keep proper records, tax evasion and obstruction of the Comptroller. These powers and offences mirror those that already exist under the Income Tax Act 1947 and ensure that the Inland Revenue Authority of Singapore (IRAS) has ...
Withholding tax is applicable by virtue of s12(6) read with s45 or s45A of the Singapore Income Tax Act 1947 (ITA), where a person is liable to pay another person not known to him to be tax resident in Singapore any interest, commission, fee or any other payment in connection with an...