A comprehensive consolidation of the legislation, this 2 volume set incorporates all amendments up to 3 January 2020. An invaluable one-stop reference for practitioners, whether for use in the courtroom or office. 

Useful features of the guide include:

• explanatory history notes of amendments to the legislation
• descriptive sub-section headings in square brackets
• legislation locator in the form of shaded tabs, and
• headers and footers on each page.

Volume 1

Volume 1 of the two-volume set comprising Singapore Revenue Legislation 2020 is a compilation of the following legislation governing taxation law in Singapore:

• Income Tax Act, and 
• related regulations, rules, orders and notifications*

* excluding those relating to double taxation agreements, list of institutions of a public character and educational, research and other institutions prescribed under s 37(3) of the Income Tax Act, approved banks, approved pension schemes, income exempted from tax under s 13(4) and 13(12) of the Income Tax Act for specified companies, initial allowances pursuant to s 19(1) of the Income Tax Act for specified companies, transfers of undertaking by banks or finance companies not deemed to be trading receipts under s 14I(4) of the Income Tax Act, notice to employers to declare employees’ income and notices to companies, individuals and partnerships, bodies or persons, etc, to submit returns of income.

Volume 2

Volume 2 of the two-volume set comprising Singapore Revenue Legislation 2020 is a compilation of the following legislation governing taxation law in Singapore:

• Economic Expansion Incentives (Relief from Income Tax) Act
• Goods and Services Tax Act, and
• Stamp Duties Act.

It also includes related regulations, rules, orders and notifications.