INKRAH Law · Income Tax Act 1947 · Act of Parliament (1947)

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

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Disclaimer: INKRAH Law reproduces the text of legislation for information and educational purposes only, and covers solely statutes made by the legislative and executive branches. The text may contain typographical or translation errors; always verify its authenticity and official version at the JDIH (official legal-documentation portal) of the relevant executive or legislative institution. To confirm whether a regulation is still in force, please visit the relevant institution's official website, and take note of any judicial review granted by the Supreme Court (MA) or the Constitutional Court (MK). English and other foreign translations here are unofficial.
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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.