Income Tax Act 1947

Undang-Undang Pajak Penghasilan 1947

Act of Parliament (1947)

Act of Parliament (1947).

Bahasa Indonesia

Key Subject Matter

Mengatur pengenaan pajak penghasilan di Singapura atas dasar kuasi-teritorial: objek pajak, pengurangan biaya, serta penghitungan dan pemungutan pajak atas orang pribadi dan badan.

English (Singapore)

Key Subject Matter

Governs the imposition of income tax in Singapore on a quasi-territorial basis: the charge to tax, deductible expenses, and the computation and collection of tax from individuals and entities.

INKRAH Note

Administered by the Inland Revenue Authority of Singapore (IRAS).

Disclaimer: The English text is the authoritative version of this law; the Indonesian is an unofficial INKRAH translation. Always verify against the official source and check its current status.
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Article by Article

Section 10 — Charge of Income Tax — Charge of Income Tax

Bahasa Indonesia

Pajak penghasilan terutang atas penghasilan setiap orang yang timbul di atau berasal dari Singapura, atau diterima di Singapura dari luar Singapura, berupa keuntungan atau laba dari perdagangan, usaha, profesi, pekerjaan, dividen, bunga, sewa, royalti, dan sumber lain.

English (Singapore)

Income tax is payable upon the income of any person accruing in or derived from Singapore, or received in Singapore from outside Singapore, in respect of gains or profits from any trade, business, profession or vocation, employment, dividends, interest, rents, royalties and other sources.

Section 14 — Deductions — Deductible Expenses

Bahasa Indonesia

Untuk menetapkan penghasilan, dikurangkan semua pengeluaran dan biaya yang sepenuhnya dan semata-mata dikeluarkan dalam rangka memperoleh penghasilan itu.

English (Singapore)

For the purpose of ascertaining the income, there shall be deducted all outgoings and expenses wholly and exclusively incurred in the production of the income.

Territorial Basis — Quasi-Territorial Taxation

Bahasa Indonesia

Singapura memajaki penghasilan atas dasar kuasi-teritorial: penghasilan dikenai pajak jika timbul di atau berasal dari Singapura, atau diterima di Singapura dari luar Singapura.

English (Singapore)

Singapore taxes income on a quasi-territorial basis: income is chargeable if it accrues in or is derived from Singapore, or is received in Singapore from outside Singapore.