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Singapore Broadcasting Authority (SBA), formed on 1 October 1994, merged into Media Development Authority on 1 January 2003. Singapore Broadcasting Corporation (SBC) corporatised as the Television Corporation of Singapore on 1 October 1994; Singapore Harbour Board, taken over by the Port of Singapore Authority on 1 April 1964
State and local income tax refunds, to the extent previously deducted. These are generally excluded from gross income for state and local income tax purposes. Any other income from whatever source. Even income from crimes is taxable and must be reported, as failure to do so is a crime in itself. [23]
Honoraria to employees are subject to Income Tax and National Insurance contributions under PAYE. [20] [21] However payments are made based on services required and not bound by any contractual arrangements. The British spy agencies euphemistically call a bribe an "Honorarium" or "King George's cavalry". [22] [23] [24]
[13] [14] The salary of Members of Parliament (MPs), Cabinet ministers, judges, the attorney-general, speaker, and auditor general are also based upon this scale. [15] Salary grades generally begin with one or two letters, and end with a corresponding number. The top civil service grades are grades 1 to 4, upon which ministerial salary is also ...
If certain conditions are met, employer provided meals and lodging may be excluded from an employee's gross income. If meals are furnished (1) by the employer; (2) for the employer's convenience; and (3) provided on the business premises of the employer they may be excluded from the employee's gross income per section 119(a).
Ministries are led by a member of the Cabinet and deal with state matters that require direct political oversight. The member of the Cabinet heading the ministry is known as the minister , who is supported by a junior minister known as minister of state in Singapore.
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