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  Home > Taxation > Application for Waiver of Withholding Taxes  
     
 
 

Application for Waiver of Withholding Taxes

Section 13(4) Exemption

Income made for the purpose which will promote or enhance economic or technological development

Where the Minister is of the opinion that any payment in the nature of any income referred to in section 12(6) or (7) is made for any purpose which will promote or enhance the economic or technological development of Singapore, he may, by notification in the Gazette, provide that the income shall, subject to such conditions as he may impose, be exempt from tax wholly or in part and either generally or in respect of certain classes of persons; and such income shall as from the date and to the extent specified be the notification be exempt from tax.

Applications should be made using the following form:

Application For Exemption From Withholding Tax on Interest Payable On a Foreign Loan (pdf, word)

Form for the Application For Exemption From Withholding Tax On Interest Payable On a Foreign Loan.

 

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  Last reviewed on 09 Jun 2008  
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