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

Territorial Basis — Quasi-Territorial Taxation

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Official source / JDIH →

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.