Transcription of IRAS e-Tax Guide
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IRAS e-Tax Guide
IRAS e-Tax Guide Group Relief System (Second Edition). Published by Inland Revenue Authority of Singapore Published on 29 Mar 2019. First edition on 6 Sep 2011. Inland Revenue Authority of Singapore All rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means, including photocopying and recording without the written permission of the copyright holder, application for which should be addressed to the publisher. Such written permission must also be obtained before any part of this publication is stored in a retrieval system of any nature. 2. Table of contents Page 1 Aim ..5. 2 At a glance ..5. 3 Glossary ..6. 4 Background ..8. 5 Group Relief System ..8. 6 Definition of group companies ..8. 7 First level test Ordinary shareholding requirement ..11. 8 Second level test Profits & assets available for distribution ..12. 9 Same accounting year end requirement.
Group relief system 1 Aim 1.1 This e-Tax Guide provides details on the group relief system effective from the Year of Assessment (“YA”) 20031. 1.2 It would be relevant to a Singapore incorporated company wishing to deduct its unabsorbed capital allowances, losses and …
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