On 31 March 2017, the IRAS reissued the e-Tax Guide on Tax Exemption Under Section 13(12) of the Income Tax Act.
The tax exemption scheme for infrastructure foreign income will expire on 31 Dec 2022 (unless specifically revoked earlier). Accordingly, where the section 13(12) declaration form is submitted to IRAS after 31 Dec 2022, the infrastructure foreign income will not enjoy the tax exemption, unless the scheme is extended.
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