Search statutes for “tax” | Esheria

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legal-2026.07.26-907

  1. Provision text match · Singapore · en

    Statutory Boards(Taxable Services)Act 1968

    unknown Act or statute Document — Statutory Boards(Taxable Services)Act 1968

    Statutory Boards(Taxable Services)Act 1968

    Statutory Boards (Taxable Services) Act 1968 2020 REVISED EDITION This revised edition incorporates all amendments up to and including 1 December 2021 and comes into operation on 31 December 2021 An Act for the imposition of a tax on certain services rendered by statutory boards. [1 January 1969] Short title 1. This Act is the Statutory Boards (Taxable Servi

    Topics: rulemaking, tax collection, tax exemption, taxable services

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  2. Provision text match · Singapore · en

    Payroll Tax Act 1965

    unknown Act or statute Document — Payroll Tax Act 1965

    Payroll Tax Act 1965

    Payroll Tax Act 1965 2020 REVISED EDITION This revised edition incorporates all amendments up to and including 1 December 2021 and comes into operation on 31 December 2021 An Act to make provision with respect to payroll tax and to tax forms and to provide for matters connected therewith and ancillary thereto. [1 January 1965] PART 1 PRELIMINARY Short title

    Topics: payroll tax, tax forms

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  3. Provision text match · Singapore · en

    Goods and Services Tax Voucher Fund Act 2012

    unknown Act or statute Document — Goods and Services Tax Voucher Fund Act 2012

    Goods and Services Tax Voucher Fund Act 2012

    Goods and Services Tax Voucher Fund Act 2012 2020 REVISED EDITION This revised edition incorporates all amendments up to and including 1 December 2021 and comes into operation on 31 December 2021 An Act to establish the Goods and Services Tax Voucher Fund, and for matters connected therewith. [1 February 2013] PART 1 PRELIMINARY Short title 1. This Act is th

    Topics: definitions, fund administration

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  4. Provision text match · Singapore · en

    Multinational Enterprise (Minimum Tax) Act 2024

    unknown Act or statute Document — Multinational Enterprise (Minimum Tax) Act 2024

    Multinational Enterprise (Minimum Tax) Act 2024

    ing Act was passed by Parliament on 15 October 2024 and assented to by the President on 8 November 2024:— Multinational Enterprise (Minimum Tax) Act 2024 (No. 36 of 2024) I assent. THARMAN SHANMUGARATNAM, President. 8 November 2024. Date of Commencement: 1 January 2025 Sections 2 to 84 and First and Second Schedule Date of Commencement: 20 March 2025 Section

    Topics: MNE groups, commencement, definitions, minimum tax

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  5. Provision text match · Singapore · en

    Economic Expansion Incentives (Relief from Income Tax) Act 1967

    unknown Act or statute Document — Economic Expansion Incentives (Relief from Income Tax) Act 1967

    Economic Expansion Incentives (Relief from Income Tax) Act 1967

    Economic Expansion Incentives (Relief from Income Tax) Act 1967 2020 REVISED EDITION This revised edition incorporates all amendments up to and including 1 December 2021 and comes into operation on 31 December 2021 An Act relating to incentives for the establishment of pioneer industries and for economic expansion generally, by way of providing relief from i

    Topics: confidentiality, delegation of functions, income tax relief, public bodies

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  6. Provision text match · Singapore · en

    Road Traffic Act 1961

    unknown Act or statute Part document.segment-2 — Road Traffic Act 1961 — segment 2

    Road Traffic Act 1961 — segment 2

    n this section and sections 19(3)(f) and 34(1)(r), “heavy vehicle” has the meaning given by the Parking Places Act 1974. [4/2006] Charge of tax on vehicles 11.—(1) Subject to the provisions of this Act and the rules, a tax must be charged in respect of — (a) the first registration of every vehicle under this Act; (aa) the registration under this Act of a de‑

    Topics: licence conditions, licence transfer, permits, regulatory powers

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  7. Provision text match · Singapore · en

    Income Tax Act 1947

    unknown Act or statute Document — Income Tax Act 1947

    Income Tax Act 1947

    Income Tax Act 1947 2020 REVISED EDITION This revised edition incorporates all amendments up to and including 1 December 2021 and comes into operation on 31 December 2021 An Act to impose a tax upon incomes and to regulate the collection thereof. [1 January 1948] PART 1 PRELIMINARY Short title 1. This Act is the Income Tax Act 1947. Interpretation 2.—(1) In

    Topics: income tax, tax administration, top-up tax

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  8. Provision text match · Singapore · en

    Property Tax Act 1960

    unknown Act or statute Document — Property Tax Act 1960

    Property Tax Act 1960

    Property Tax Act 1960 2020 REVISED EDITION This revised edition incorporates all amendments up to and including 1 December 2021 and comes into operation on 31 December 2021 An Act to provide for the levy of a tax on immovable properties and to regulate the collection thereof. [1 January 1961] PART 1 PRELIMINARY Short title 1. This Act is the Property Tax Act

    Topics: annual value assessment, immovable property taxation

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  9. Provision text match · Singapore · en

    Goods and Services Tax Act 1993

    unknown Act or statute Document — Goods and Services Tax Act 1993

    Goods and Services Tax Act 1993

    Goods and Services Tax Act 1993 2020 REVISED EDITION This revised edition incorporates all amendments up to and including 1 December 2021 and comes into operation on 31 December 2021 An Act to provide for the imposition and collection of goods and services tax and for matters connected therewith. [26 November 1993: Except paragraph (3) of the Fifth Schedule

    Topics: definitions, digital payment tokens, goods and services tax

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  10. Provision text match · Singapore · en

    Legal Aid and Advice Act 1995

    unknown Act or statute Document — Legal Aid and Advice Act 1995

    Legal Aid and Advice Act 1995

    Director of Legal Aid appointed under section 3 and includes a Deputy Director and an Assistant Director of Legal Aid; “goods and services tax” means the goods and services tax levied under the Goods and Services Tax Act 1993; “Grant of Aid” means a document issued under section 8 stating that legal aid is granted to a person (whether on a provisional basis

    Topics: eligibility/means testing, legal services

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  11. Provision text match · Singapore · en

    Free Trade Zones Act 1966

    unknown Act or statute Document — Free Trade Zones Act 1966

    Free Trade Zones Act 1966

    o be passed to or received from an operator of a vessel or its representative, for carriage in the vessel; [Act 33 of 2023 wef 01/03/2024] “tax” means goods and services tax under section 8(4) of the Goods and Services Tax Act 1993; [Act 33 of 2023 wef 01/03/2024] “taxable goods” means any goods (including any goods manufactured in a free trade zone) subject

    Topics: customs administration, free trade zones

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  12. Provision text match · Singapore · en

    Appraisers Act 1906

    unknown Act or statute Document — Appraisers Act 1906

    Appraisers Act 1906

    ut a licence in Form A in the Schedule. [7/2005] 5. [Repealed by Act 25 of 2010] Power to grant licences 6.—(1) The Comptroller of Property Tax is empowered to grant licences under the provisions of this Act. (2) Every licence granted under this Act must be granted under the hand of the Comptroller of Property Tax. (3) The issue of any licence must be notifi

    Topics: appraiser licensing, fees, licence renewal, regulatory powers

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  13. Provision text match · Singapore · en

    MediShield Life Scheme Act 2015

    unknown Act or statute Document — MediShield Life Scheme Act 2015

    MediShield Life Scheme Act 2015

    returns, assessment lists or copies of such lists relating to the income or items of income of any person to which section 6 of the Income Tax Act 1947 applies; (b) any documents, information, returns and assessments relating to the business, the value of the supply of any goods and services, or the income of any taxable person to which section 6 of the Goo

    Topics: health insurance, information sharing, premium loading, public schemes

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  14. Provision text match · Singapore · en

    International FinanceCorporation Act 1968

    unknown Act or statute Document — International FinanceCorporation Act 1968

    International FinanceCorporation Act 1968

    free of any duty of customs without any restriction on their subsequent sale therein; (b) conferring on the Corporation any exemption from taxes or duties which form part of the price of goods sold; or (c) conferring on the Corporation any exemption from taxes or duties which are no more than charges for services rendered. (2) The Minister may, by notificat

    Topics: corporate membership, government borrowing, rules and regulations, treaty implementation

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  15. Provision text match · Singapore · en

    Asian Infrastructure Investment Bank Act 2015

    unknown Act or statute Document — Asian Infrastructure Investment Bank Act 2015

    Asian Infrastructure Investment Bank Act 2015

    goods free of any customs duty without any restriction on their subsequent sale in Singapore; (b) conferring on the Bank any exemption from taxes or duties that form part of the price of goods sold or services supplied; or (c) conferring on the Bank any exemption from taxes or duties that are in fact no more than charges for services rendered. (3) The Minist

    Topics: bank capital subscription, government payments, regulations, statutory interpretation

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  16. Provision text match · Singapore · en

    Mutual Assistance in Criminal Matters Act 2000

    unknown Act or statute Document — Mutual Assistance in Criminal Matters Act 2000

    Mutual Assistance in Criminal Matters Act 2000

    specified question; or (b) to produce a specified thing; “foreign offence” means any offence against the law of a foreign country; “foreign tax evasion offence” means an offence against the national law of a foreign country that consists of the doing of any of the following (however described) wilfully with intent to evade, or to assist any other person to e

    Topics: asset recovery, criminal investigations, international assistance, search and seizure

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  17. Provision text match · Singapore · en

    The Kwong-Wai-Shiu Free Hospital (Transfer of Undertaking and Dissolution) Act 2017

    unknown Act or statute Document — The Kwong-Wai-Shiu Free Hospital (Transfer of Undertaking and Dissolution) Act 2017

    The Kwong-Wai-Shiu Free Hospital (Transfer of Undertaking and Dissolution) Act 2017

    issolution of The Kwong‑Wai‑Shiu Free Hospital and for all matters connected therewith, and to make a consequential amendment to the Income Tax Act (Chapter 134 of the 2014 Revised Edition). Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows: Short title and commencement 1. This Act is The Kwong-Wai-Shiu Fre

    Topics: asset transfer, dissolution, liability transfer, record transfer

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  18. Provision text match · Singapore · en

    Land Betterment Charge Act 2021

    unknown Act or statute Document — Land Betterment Charge Act 2021

    Land Betterment Charge Act 2021

    assent. HALIMAH YACOB, President. 31 May 2021. Date of Commencement: 1 August 2022 An Act to provide for the imposition and collection of a tax on the increase in the value of land resulting from a chargeable consent given in relation to land, and to make consequential and related amendments to certain other Acts. Be it enacted by the President with the advi

    Topics: betterment charge, land development, planning permission

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  19. Provision text match · Singapore · en

    Carbon Pricing Act 2018

    unknown Act or statute Document — Carbon Pricing Act 2018

    Carbon Pricing Act 2018

    s up to and including 1 December 2021 and comes into operation on 31 December 2021 An Act to require the reporting of, and the payment of a tax in relation to, greenhouse gas emissions. [1 January 2019] PART 1 PRELIMINARY Short title 1. This Act is the Carbon Pricing Act 2018. General interpretation 2.—(1) In this Act, unless the context otherwise requires —

    Topics: carbon pricing, emissions reporting, greenhouse gas emissions

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  20. Provision text match · Singapore · en

    Arbitration (International Investment Disputes) Act 1968

    unknown Act or statute Document — Arbitration (International Investment Disputes) Act 1968

    Arbitration (International Investment Disputes) Act 1968

    gapore goods free of any customs duty without restriction on their subsequent sale therein; (b) conferring on the Centre any exemption from taxes or duties which form part of the price of goods sold; or (c) conferring on the Centre any exemption from taxes or duties which are in fact no more than charges for services rendered. (3) For the purposes of Article

    Topics: award registration, convention implementation, court enforcement, dispute resolution

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