{"id":1206,"date":"2019-06-19T16:01:17","date_gmt":"2019-06-19T08:01:17","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=1206"},"modified":"2020-01-16T16:42:18","modified_gmt":"2020-01-16T08:42:18","slug":"1206","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2019\/06\/19\/1206\/","title":{"rendered":"IRAS updates e-Tax Guide Income Tax: Tax Exemption under Section 13(12) for Specified Scenarios,  Real Estate Investment Trusts and Qualifying Offshore Infrastructure Project\/Asset"},"content":{"rendered":"\n<p>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. <\/p>\n\n\n\n<p>In this fifth  edition, the following revisions were made: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>para 4.6 \u2014 updated the example, and<\/li><li>para 5.6 \u2014 updated the extension of the tax exemption scheme for S-REIT foreign income as announced in the 2019 Budget.<\/li><\/ul>\n\n\n\n<p>Source: IRAS website, 19 June 2019<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,6],"tags":[],"class_list":["post-1206","post","type-post","status-publish","format-standard","hentry","category-incometax","category-techupdates"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1206","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/comments?post=1206"}],"version-history":[{"count":3,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1206\/revisions"}],"predecessor-version":[{"id":1225,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1206\/revisions\/1225"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1206"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}