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The Singapore Income Tax Department was created in 1947 to administer the Income Tax Ordinance enacted during that year. [1] Actual assessing of tax only began in November 1948. In the first Year of Assessment, about 40,000 individual tax returns and 1,000 corporate returns were received. The total tax collected for the period 1 January 1948 to ...
The end of the war saw the British implement the welfare state based on the Beveridge Report, which had repercussions in Singapore. As part of this focus on welfare, a Social Welfare Department (SWD) was set up in 1946. [1] SWD was meant to provide permanent assistance only for those with a permanent disability or because of old age. [1]
Payment Systems (Oversight) (Amendment) Act 2013; Property Tax (Amendment) Act 2013; Road Traffic (Amendment) Act 2013; Singapore Accountancy Commission Act 2013; Stamp Duties (Amendment) Act 2013; Status of Children (Assisted Reproduction Technology) Act 2013; Supplementary Supply (FY 2012) Act 2013; Supply Act 2013
Pawnbrokers Act 2015; Payment Services Act 2019; Penal Code (Singapore) Personal Data Protection Act 2012; Presidential Council for Minority Rights; Protection from Harassment Act (Singapore) Protection from Online Falsehoods and Manipulation Act 2019
The Application of English Law Act [4] sets out the extent to which English law applies in Singapore today. Under section 17(1) of the Environmental Public Health Act, [30] it is an offence to: (a) deposit, drop, place or throw any dust, dirt, paper, ash, carcase, refuse, box, barrel, bale or any other article or thing in any public place;
The Inland Revenue Authority of Singapore under Ministry of Finance (Singapore) is in charge of tax collection. The latest amendment bill is still being made as of March 2016. [1] Under Section 95 of the ITA, convicted taxpayers are subjected to a penalty of up to 200% of the amount of tax undercharged in cases of incorrect tax returns.
Foreign-sourced dividends, foreign branch profits and foreign-sourced service income remitted into Singapore on or after 1 June 2003 by a Singapore resident company will be tax exempt if: [5] the headline tax rate of the foreign country from which income is received is at least 15 percent in the year the income is received, and
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