Singapore Tax Law

Part A The Legal Framework of Taxation

1. Principles of Taxation

2. Statutory Interpretation

3. Relevance of Foreign Cases

4. Tax Tribunals

5. Tax Administration

6. Judicial Review

Part B Income Tax

7. The Scope of Taxation

8. Taxable Persons

9. What is Income

10. The Computation of Chargeable Income

11. Deductions

12. Capital Allowances

13. Tax Rules Applicable to Individual Persons

14. Tax Rules Applicable to Companies

15. Tax Rules Applicable to Trusts

16. Tax Rules Applicable to Funds

17. Tax Rules Applicable to Partnerships

18. Tax Rules Applicable to Other Bodies of Persons

19. Tax Rules Applicable to Specific Businesses

20. Tax Rules Applicable to Specific Instruments or Transactions

21. Exemptions and Incentives

22. Withholding Tax

23. Tax Avoidance

24. Relief of Double Taxation and Exemption of Foreign Income

25. Tax Treaties

26. Exchange of Information

27. Transfer Pricing

28. International Developments

29. Returns and Assessments

30. Tax Offences

Part C Goods and Services Tax

31. Scope of Taxation

32. Taxable Persons

33. Supplies

34. Input Tax

35. Zero-Rated Supplies

36. Exempt Supplies and Exclusions

37. Imports

38. Other Schemes, Remission and Special Transactions

39. Accounting, Reporting and Payment

40. Tax Avoidance

41. Tax Offences

Part D Property Tax

42. Scope of Taxation

43. Assessable Property

44. Valuation

45. Valuation List

46. Assessments

47. Tax Offences

Part E Stamp Duty

48. Scope of Taxation

49. Chargeable Instruments

50. Relief and Remission

51. Property Market Measures

52. Assessments

53. Tax Avoidance

54. Tax Offences