Documents to Download

Income Tax (Amendment) Bill 2017

-    Entire Bill (word)(pdf)
-    Clause 1 to 46 (word)(pdf)
-    Explanatory Statement (word)(pdf)

Insurance Regulations

-    Draft Income Tax
     (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2017
     (word)(pdf)
-    Draft Income Tax
     (Exemption and Concessionary Tax Rate for Income from General Business) Regulations  
     (word)(pdf)
-    Draft Income Tax
     (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017
     (word)(pdf)

Summary Table

-    Budget 2017 Changes (word)(pdf)
-    Non-Budget Changes (word)(pdf)

Prescribed Template for Submission of Comments (word)(pdf

Other useful references:

•    You may obtain a copy of the Income Tax Act here.
•    For more details on the tax changes, you may refer to the circulars on IRAS’ website

Best viewed using IE 11, Firefox 27, Chrome 22, and Safari 7 and above
Last Updated on June 20, 2017
© Government of Singapore