Documents to Download

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Income Tax (Amendment) Bill 2020

-   Entire Bill (pdf)
-   Clause 1 to 64 (pdf)
-   Explanatory Statement (pdf)


-   Annex A: Proposed Amendments Announced in the Unity Budget  (pdf)
-   Annex B: Proposed Amendments Arising from the COVID-19 Measures Announced in the Resilience, Solidarity and Fortitude Budgets  (pdf)
-   Annex C: Proposed Non-Budget Amendments (pdf)

Prescribed Template for Submission of Comments (excel

Other useful references:

•   You may obtain a copy of the ITA at
•   For more details on the tax changes, you may refer to the circulars on IRAS’ website.


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