On or about 19 June 2019, the Inland Revenue Authority of Singapore (IRAS) has updated the e-Tax Guide on Income Tax: Tax Exemption under Section 13(12) for Specified Scenarios, Real Estate Investment Trusts and Qualifying Offshore Infrastructure Project/Asset (Sixth Edition). It replaces the fifth edition published on 31 March 2017.
In this fifth edition, the following revisions were made:
- para 4.6 — updated the example, and
- para 5.6 — updated the extension of the tax exemption scheme for S-REIT foreign income as announced in the 2019 Budget.
Source: IRAS website, 19 June 2019