( 134): .. , ...

( 134)
SINGAPORE
INCOME TAX ACT
(CHAPTER 134)

():
(1984 ) . 141
39 1947
(1976 ) . 141
. 141 1970
1985
1992
1994
1996
1999
2001
2004

2008
:
7 1970 , 48 1970 , 26 1973 , 4 1975 , 37 1975 , 5 1977 ,
7 1979 , 9 1980 , 28 1980 , 1 1982 , 5 1983 , 15 1983 , 13 1984
, 7 1985 , 2 1986 , 31 1986 , 1 1988 , 3 1989 , 1 1990 , 23
1990 , 20 1991 , 2 1992 , 28 1992 , 26 1993 , 31 1993 , 11 1994
, 19 1994 , 28 1994 , 29 1995 , 32 1995 , 1 1996 , 7 1996 ,
23 1996 , 28 1996 , 1 1998 , 31 1998 , 37 1998 , 32 1999 , 41 1999
, 9 2000 , 24 2000 , 3 2001 , 17 2001 , 24 2001 , 42 2001 ,
25 2002 , 37 2002 , 4 2003 , 21 2003 , 4 2004 , 11 2004 , 16 2004
, 48 2004 , 49 2004 , 8 2005 , 34 2005 , 11 2005 , 7 2006 , 2
2007 , 7 2007 , 10 2007 , 30 2007 , 35 2007 , 53 2007 , S 715/2005,
S 194/2006, S 400/2007, 34 2008 , 37 2008 , 27 2009 , 21 2008 , 24 2009
, 25 2009 , 29 2010 , 13 2011

, , .
[1 1948 ]

I

1
2 ()
II
2011 Paragon Advice Group : Singapore Income Tax Act (Cap. 134) Arrangement of
Provisions in Russian. Translation into Russian by Alexander S. Zakharov, PhD
(Jurisprudence)

http://www.paragonadvice.com

 ( 134): .. , ...

3
4
5 (provident fund)

6
7
8
8A
9
III

10
10A
10B (unit trust)
10C ..
10D
10E
10F
10G --10H

10I
10J
10K
10L ()
10M
10N
11 , ..
12 ,
IV

13
13A
13B
13C () ,
( )

13CA ,
( )
13D
13E
13F
13G
13H
13I () Singapore Exchange Derivatives
Trading Limited
2011 Paragon Advice Group : Singapore Income Tax Act (Cap. 134) Arrangement of
Provisions in Russian. Translation into Russian by Alexander S. Zakharov, PhD
(Jurisprudence)

http://www.paragonadvice.com

 ( 134): .. , ...

13J
(equity remuneration incentive
scheme) ( - SMEs)
13K () Singapore Exchange Derivatives
Clearing Limited
13L

13M
( )
13N ,
(non-ordinarily resident individual)
13O
()
13P ,
13Q

13R , ,
() , ( )

13S
13T ,
13U
13V ,

13W -
(eligible family-owned investment holding company)
13X , ,
( )
13Y
,
V

14
14A
14B ,
,
14C
14D ()
14DA ()
14E
()
14F
14G --14H -
14I

14J ()
(new financial activities)
14K

2011 Paragon Advice Group : Singapore Income Tax Act (Cap. 134) Arrangement of
Provisions in Russian. Translation into Russian by Alexander S. Zakharov, PhD
(Jurisprudence)

http://www.paragonadvice.com

 ( 134): .. , ...

14L ,
()
14M ()
14N
14O
14P ,
(employee equity- based
remuneration scheme)
14Q ()
14R
14S
14T

15
VI

16
17
18 16, 17 18B
18B ,
23 2010
18C
19 ()
(machinery or plant)
19A 3- 2-
() , 100%
, , ..
19B
19C
()
19D [
] (indefeasible right to use
any international telecommunications submarine cable system - Indefeasible Right of Use
IRU)
20 ()

21 ()
22 ()

22A
23
24
25 -- VII

26
26A Lloyd
27
2011 Paragon Advice Group : Singapore Income Tax Act (Cap. 134) Arrangement of
Provisions in Russian. Translation into Russian by Alexander S. Zakharov, PhD
(Jurisprudence)

http://www.paragonadvice.com

 ( 134): .. , ...

28 ,
( )
29
30
31 , - (settlements)
32
33
34 ()
34A
34B
34C
34D
VIII

35 (statutory income)
35A , 1 1969
36 (partnership)
36A (limited liability partnership)
36B (registered business trusts)
36C (limited partnership)
IX

37 (assessable income)
37A
37B ,
,
37C
37D
37E
37F

37G ()
37H ()
(start-up company).
37I
(Productivity and Innovation Credit Scheme)
37J , .., 37I
37K (start-up companies)
37L
X

38 (chargeable income)
39 (resident individual)
(Hindu joint family)
40 (non-resident citizens)
(non-residents)
2011 Paragon Advice Group : Singapore Income Tax Act (Cap. 134) Arrangement of
Provisions in Russian. Translation into Russian by Alexander S. Zakharov, PhD
(Jurisprudence)

http://www.paragonadvice.com

 ( 134): .. , ...

40A (non-resident public entertainers)

40B (non-resident employees)
40C
40D , (public
entertainer) , ..
41
XI

42
42A (rebate for children of family)
43
43A Asian Currency Unit ( ),
(Fund Manager) (securities
company )
43B

43C

43D (offshore transactions)

, (Singapore Exchange )

43E - (headquarters company)
43F (oil trading company)
43G (Finance and
Treasury Centre)
43H ,
(international commodity trading company)
43I
() (machinery and plant)
43J / -
(trustee company)
43K (Singapore
Commodity Exchange Ltd
), .
43L --43M --43N (debt securities)
43O - ( )
43P (global trading
company)
43Q ,
(financial sector incentive company)
43R ( )

43S ,
(commodity derivatives trading company)
43T

43U
(organising or staging tourism event)
2011 Paragon Advice Group : Singapore Income Tax Act (Cap. 134) Arrangement of
Provisions in Russian. Translation into Russian by Alexander S. Zakharov, PhD
(Jurisprudence)

http://www.paragonadvice.com

 ( 134): .. , ...

43V
(Singapore clearing house)
43W
(shipping investment manager)
43X ,

43Y

43Z
(aircraft investment manager)
43ZA ,
(container investment enterprise)
43ZB
(container investment manager)
43ZC
43ZD

43ZE
(ship broking) (forward freight
agreement trading)
XII

44
44A ,

45 ,
45A 45 , (
), .. (royalties, management fees, etc.)
45B 45
45C 45 ()
45D 45
45E 45 , ..
45F 45 ,
, ..
45G 45 ()
(real estate investment trust)
45GA 45 , (public entertainer)
45H* 45
(junket promoter)
XIII

46 , , , ..
47 ,
()
XIV

48 --49 ()
2011 Paragon Advice Group : Singapore Income Tax Act (Cap. 134) Arrangement of
Provisions in Russian. Translation into Russian by Alexander S. Zakharov, PhD
(Jurisprudence)

http://www.paragonadvice.com

 ( 134): .. , ...

50
50A
50B ,
XV


51
(),
52 (), ..
53 ,
(residing)
54

55 ()
56 (indemnification of representative)
57 , ..,
58
59
(limited liability partnership)
60
(joint trustees)
61 (Hindu joint families)
XVI

62
62A : (
)
62B , ,

63 ,
62
64
65 , , ..
65A , , ..
65B
65C
66
67
68 ,
69 ,
70 ( ),
(rent payable)
71
71A -- XVII

72
73 (advance assessments)
2011 Paragon Advice Group : Singapore Income Tax Act (Cap. 134) Arrangement of
Provisions in Russian. Translation into Russian by Alexander S. Zakharov, PhD
(Jurisprudence)

http://www.paragonadvice.com

 ( 134): .. , ...

74
74A
(revised assessments as relief for late GST registration)
75 () (waiver of small assessments)
76
77 / (errors and defects)
XVIII

78 (Board of Review)
79 (right of appeal)
80
81
82
83
84
XIX
,
85 ,
86 ,
87
88
89
90
91 () (deduction of tax
from emoluments and pensions)
92 ,
93
93A (error or mistake)
XX

94
94A
95 , , ..
96
96A
97 ,

98
99 ,
100 ,
101
102
103
104
105
XXA
2011 Paragon Advice Group : Singapore Income Tax Act (Cap. 134) Arrangement of
Provisions in Russian. Translation into Russian by Alexander S. Zakharov, PhD
(Jurisprudence)

http://www.paragonadvice.com

 ( 134): .. , ...

()

105A
105B
105C
105D
105E
105F
105G
105H
XXB
,

105I
105J
105K , 105J
105L
105M , 105J
XXI

106
107
108 / (advance rulings)

, ,

. A

--
, ,







---

2011 Paragon Advice Group : Singapore Income Tax Act (Cap. 134) Arrangement of
Provisions in Russian. Translation into Russian by Alexander S. Zakharov, PhD
(Jurisprudence)

http://www.paragonadvice.com