Singapore income taxation

• Main Authors: OOI, Vincent, AW, Irving, YAP, Joanna
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2018
• Subjects: Asian Studies; Taxation-State and Local; Tax Law
• Online Access: https://ink.library.smu.edu.sg/sol_research/2756; https://ink.library.smu.edu.sg/context/sol_research/article/4714/viewcontent/Ch.28_Singapore_Income_Taxation.pdf
• Institution: Singapore Management University

28.1.1 Section 10(1) of the Income Tax Act (Cap. 134, 2014 Rev. Ed.) (“ITA”) is the charging provision which provides for income tax to be payable for each year of assessment (“YA”) upon the income of any person. Income is taxable if it falls within one of the enumerated heads of charge under sectio...