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Under the Employment Act, [8] an employee who is required to work on a public holiday is entitled to an extra day's salary at the basic rate of pay, in addition to the gross rate of pay for that holiday. The days observed as general public holidays in Singapore are declared in the schedule to the Holidays Act. [9]
Pages in category "Public holidays in Singapore" The following 10 pages are in this category, out of 10 total. This list may not reflect recent changes. ...
Foreign-sourced dividends, foreign branch profits and foreign-sourced service income remitted into Singapore on or after 1 June 2003 by a Singapore resident company will be tax exempt if: [5] the headline tax rate of the foreign country from which income is received is at least 15 percent in the year the income is received, and
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A tax holiday may be granted to particular activities, [2] in particular to develop a given area of business, [3] or to particular taxpayers. [4] Researchers found that on sales tax holidays, households increase the quantities of clothing and shoes bought by over 49% and 45%, respectively, relative to what they buy on average. [5]
Following self-government in 1959, the Inland Revenue Department was formed in 1960 when various revenues administered and collected by a number of separate agencies were brought together. When Singapore attained independence on 9 August 1965, substantial changes were made to the Income Tax Act, which came into effect on 1 January 1966.
The ITA grants any person including Singaporeans in Singapore the right to pay income tax upon the income accruing in or derived from Singapore, or received in Singapore from outside Singapore. The Inland Revenue Authority of Singapore under Ministry of Finance (Singapore) is in charge of tax collection .