{"id":944,"date":"2019-01-25T15:24:39","date_gmt":"2019-01-25T07:24:39","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=944"},"modified":"2019-04-08T07:28:08","modified_gmt":"2019-04-07T23:28:08","slug":"e-tax-guide-tax-exemption-for-foreign-sourced-income","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2019\/01\/25\/e-tax-guide-tax-exemption-for-foreign-sourced-income\/","title":{"rendered":"IRAS e-Tax Guide: Tax Exemption for Foreign-Sourced Income"},"content":{"rendered":"\n<p>On or about 23 January 2019, the Inland Revenue Authority of\nSingapore (IRAS) has published the third edition of e-Tax Guide: Tax Exemption\nfor Foreign-Sourced Income. It replaces the second edition which was published\non 31 May 2013. <\/p>\n\n\n\n<p>This e-Tax Guide aimed to provide details on the tax\nexemption for certain foreign-sourced income from 1 Jun 2003 under the\nforeign-sourced income exemption (FSIE) scheme. It consolidates the three e-Tax\nguides issued previously1 on the FSIE scheme and applies to all Singapore tax\nresident persons receiving foreign-sourced income in Singapore.<\/p>\n\n\n\n<p>The following updates and amendments have been made:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Revision to Paragraph 2.3 due to deletion of S13(8A) to S13(8D) of SITA<\/li><li>Insertion of footnote 2 to Paragraph 3.4<\/li><li>Insertion of footnote 6 to Paragraph 8.2(c)<\/li><li>Editorial changes to Paragraphs 2.1, 3.2, 3.3, 3.4, 4.2, 8.1, 8.2, 8.3, 8.4, 9.1 and 9.2<\/li><\/ul>\n\n\n\n<p>Source: <em>IRAS<\/em>, 15 January 2019<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On or about 23 January 2019, the Inland Revenue Authority of Singapore (IRAS) has published the third edition of e-Tax Guide: Tax Exemption for Foreign-Sourced Income. It replaces the second edition which was published on 31 May 2013. This e-Tax Guide aimed to provide details on the tax exemption for certain foreign-sourced income from 1 [&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-944","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\/944","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=944"}],"version-history":[{"count":2,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/944\/revisions"}],"predecessor-version":[{"id":969,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/944\/revisions\/969"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=944"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=944"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=944"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}