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᪥௜

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12᭶14᪥
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⩚⏣

22:55

✵㊰䚸䝏䝱䞁䜼✵ 䜈

12᭶15᪥
(ᮌ)

䝅䞁䜺䝫䞊䝹

5:15

䝏䝱䞁䜼✵ ฿╔12:15

䝅䞁䜺䝫䞊䝹⛯⌮ኈ఍୺ദ䚷᫨㣗఍

14:00

䝅䞁䜺䝫䞊䝹ෆᅜṓධᗇ䠄IRAS䠅
䞉䝅䞁䜺䝫䞊䝹⛯ົ⾜ᨻ䛾ᴫせ䞉䝅䞁䜺䝫䞊䝹䛻䛚䛡䜛⛯ົッゴ䛾ὶ䜜

10:00

KPMG䝅䞁䜺䝫䞊䝹஦ົᡤ12᭶16᪥
(㔠)12᭶17᪥
(ᅵ)

12᭶18᪥
(᪥)

䝅䞁䜺䝫䞊䝹

᪥⛬䞉䝅䞁䜺䝫䞊䝹䛾⛯ไ䞉䝅䞁䜺䝫䞊䝹䛾⛯ົㄪᰝ䞉䝨䝫䝹ᑟධ᫬䛾ၥ㢟Ⅼ➼䝅䞁䜺䝫䞊䝹

⩚⏣14:30

䝅䞁䜺䝫䞊䝹⛯⌮ኈ఍䞉䝅䞁䜺䝫䞊䝹⛯⌮ኈ఍䛾⤌⧊䞉ᴗົෆᐜ➼䞉⛯⌮ኈᴗົ䛾෇⁥໬

16:00

すᮧ䛒䛥䜂ἲᚊ஦ົᡤ䚷䝅䞁䜺䝫䞊䝹஦ົᡤ

10:00

KPMG䝅䞁䜺䝫䞊䝹஦ົᡤ ᪥ᮏ஦ᴗ㒊

20:20

䝏䝱䞁䜼✵ ฿╔22:20✵㊰䚸⩚⏣✵

5:55

฿╔ᚋ䚸ධᅜᡭ⥆䚸ゎᩓ

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 "$    % 2 

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 %$ Q

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- -0'( ' '
'' +

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   
5 +8 $$ 3" 3)  "    % 

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5 $  "3    4"4!
) ! $ 0          

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 4 )  %      )   $  4 /)     )  %    ) )  %     3 )   " 3  $ ! )  )  )" ! .'+   )  ")    $     "4 

7D [/LWLJD WLRQ3URF HVV
LQ6LQJD SRUH   D3  )      + +  ' H F H P E H U    

9 3   " $  "$    

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 .'+  )  %$   . % 4



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+  + 74 ) +  + 7       3)
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 .'+  )  %$   2 4



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6  )  $  + R:4
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) $  ? $ ) $ # *4



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.  )     D  % +9 $   %!      "4/ " ) D 3  $   ERQD ILGH  %%         4) . ('   ) ) 3     "%!  / 3 $       3   $   ) ") 5%$    4'$ +  ). % 

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)  %$  %! 3 )  $O   )      % )   )  $    ) $$ !  "   ) "%  % ) O %  )   
$$ $ !  " )  %$    %$   "   $   !  ) %$        !
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66 #6* )  )   $$ # *  "%         %%  $$  )       4   )      % :HH7HQJ<DX Y&RPSWUROOHURI,QFRPH7D[DQGDQRWKHUDSSHDOST6D'R) & ")   " 3 ) )   " )
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D $    3    $  4  66  ) + 3     $ )      % " $ $   %   %$    $$   " ") %"%  )  
  %  " )      )
   4& 3! )  ) 3 )% !     $$ !
3    /    4
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6N\YHQWXUH 9:76LQJDSRUH3WH/WGY&KLHI$VVHVVRUSTD':



 

6N\YHQWXUH 9:76LQJDSRUH3WH/WGY&KLHI$VVHVVRUSTD':< )  + 
  )   ) /      " )   ) $ $!   "   ) ") %   $ $    4)     ) $     #*  )  $  + R:  3)) ) /  
3) )%$   )
$$   %  "     $ $4 $$  ) C'(  " ) )   ) /  )  )    3) )%$   
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 ࠉࠉ‫⌮⛯࣮࣏ࣝ࢞ࣥࢩڦ‬ኈ఍ᥦ౪㈨ᩱ

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welcomes

Tokyo Certified Public
Tax Accountants’ Association
16 December 2022

The Journey of a Dedicated Tax Body
• 27 August 2009: Mr Lee Yi Shyan, the then Minister of State for Trade andIndustry and Manpower announced that the then Institute of Certified
Public Accountants of Singapore, together with the Tax Academy ofSingapore, would be setting up a professional body for tax professionals.
• 7 May 2010: The Singapore Institute of Accredited Tax Professionals was launched.
• 2016: The Inland Revenue Authority of Singapore commissioned a Study of the Tax
Ecosystem and Practices in Singapore (STEPS)
Objectives of STEPS
To conduct a holistic review of the tax ecosystem and recommend
strategies to achieve the following goalsi.
ii.

Grow Singapore as a leading provider of tax services
Develop Singapore into a thought leader, and a valued location for
education and research for taxationiii. Position Singapore a an advocate of fair and ethical taxation 

The Journey of a Dedicated Tax Body
• One of the recommendations in STEPS was to set-up of an independent body for tax
professionals• A sustainable and dedicated professional body to oversee and develop a tax
community of highly regarded tax specialists and advisors with diverse backgrounds,
who can contribute and enhance Singapore’s position as a global accountancy hub anda global centre for business, innovation and talent.
• 13 March 2020: SIATP marked its 10th anniversary with a new milestone
as an independent professional body –the Singapore Chartered Tax Professionals- Transiting to a professional body where members have more say.
• 3,100 members comprising about - 43% Accredited Tax Advisors- 49% Accredited Tax Practitioners- 8% Accredited Tax Practitioners (Provisional)• The Accredited are in practices, in a plethora of industries or in the public sector. A minority
in academia.

 

Standing Out with Accreditation• Accreditation is not compulsory in Singapore. Voluntary registration is strongly encouraged.
• Exclusive information to The Accredited. Example: IRAS-SCTP Dialogue Summaries• Some initiatives that support accreditation. For example, GST Assisted Compliance
Assurance Programme (ACAP) Reviews

Source: IRAS | Assisted Compliance Assurance Programme (ACAP) 

Facilitating the Success of Tax Professionals• Educate. Engage. Excel.
• Key stakeholders take the lead in sharing their time and expertise with the restin the profession• SCTP’s website: One-stop access to a wide range of resources

Pivoting to Greater Success• Events and Webinars, many are complimentary• To encourage the profession to continually upgrade themselves• For non-tax professionals to better appreciate tax issues and tax implications on thebusinesses• Organised Technology Showcases to encourage tax practices to adopt technology suchas various tax digital solutions, Robotics Process Automation etc• Collaborated with various vendors and IRAS to showcase and encourage practices toadopt technology when IRAS and the Accounting and Corporate Regulatory Authority
announced its co-created digital solution that allows users to file both the tax returnand annual return seamlessly.

Source: IRAS | Using Accounting
Software to Prepare and File Form C-S
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2022ফ5া৯ઃ
1. 崟嵛崔嵅嵤嵓峘崻崠崵崡୭୆崻崠崵崡嵣崐嵛崮崋崮崋峘ਝয় / ః੶ুਢ岷
2. 崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊઘ਑‫ق‬໪ਏ‫ك‬ઘ਑‫ق‬১যઘ਑‫ك‬১যઘணઔ嵣ವઘ୎ૡ੼તઘ਑
ર๴ઘ਑© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

 

2

1.崟嵛崔嵅嵤嵓峘崻崠崵崡୭୆崻崠崵崡嵣崐嵛崮崋崮崋峘ਝয়‫ط‬ః੶ুਢ岷1‫؝‬崟嵛崔嵅嵤嵓峘崻崠崵崡୭୆崟嵛崔嵅嵤嵓ਤল஄ଙ峕峙峓峘峲岰峔峬峘岶岬峴峨峃岵‫ء‬¾ ঩௺੫঵岶ਤল峃峵ৃ়峕峙岝਌峕ਰৣ峘3峎峘ਤল஄ଙ岶અ岲峳島峨峃岞

ਤল஄ଙ

ਠ৉১য

੍૲

๺૔৩হਜਚ

© 2020 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

 

4

1‫؝‬崟嵛崔嵅嵤嵓峘崻崠崵崡୭୆๺૔৩হਜਚ峒১য嵣੍૲峙୦岶ୀ岮峨峃岵‫ء‬¾ ๺૔৩হਜਚ vs ১য嵣੍૲
9 ๺૔৩হਜਚ峙岝੾঵ણ৿岶峑岷峔岮
9 ১য嵣੍૲峕峙岝ভੑ૰ਪ峮ઘਜணઔ岶੷峫峳島峵ણ৿๺૔৩হਜਚ

১য嵣੍૲੾঵ણ৿峘రૃ

੾঵ણ৿岶ੳ峫峳島峵峬峍峛峳৴൪嵣ੲਾઽૐ峕଒峳島峵ీ৺છ峘崝崌嵛岝ட੷છ峘৅ষಉ峬ষ岰岽峒峙峑岷峔岮

ૠ਑঵ர峑岝਑৺岿島峵ৃ়峼௾岷岝঳ಹ৓峕ણ৿峕਑৺峙峔岮হਜਚ峘൛೙峙૭ચ峊岶岝ಠಛ൛೙峙ੳ峫峳島峔岮

স੆঵ಉ঳৒峘঵ர峘ৃ়峕峙嵑崌崣嵛崡
岶૑ਏ

ਜ਼઼હ岻

๺૔৩হਜਚ峙岬岹峨峑岝১য嵣੍૲峼ਝয়峃峵峨峑峘঳ৎ৓ੌ௶

ెਢ৓ੌ௶

થ஍਋଒

1ফಌৗ岝ਈপ3ফ૮਋଒૰ਪ嵣ઘਜணઔ

ਂਏ঳৒峘ৃ়峼௾岷岝੷峫峳島峵© 2020 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

5

1‫؝‬崟嵛崔嵅嵤嵓峘崻崠崵崡୭୆১য峒੍૲峙୦岶ୀ岮峨峃岵‫ء‬¾ ১য vs ੍૲
9 ਈી଀૿ઘ૨岶౮峔峵‫૲੍ق‬峕峙ਈી৓峕岝঩ম峘ઘ૨岶ୖ峅峳島峵‫ك‬
9 ౺೎ઘ岝崧崫崗崡崌嵛崣嵛崮崋崾峘௴ਡ岵峳峙੍૲峑峙ਂਹ峔ৃ়峬
9 峉峊峁岝১য峙ඏ୐ৎ峕峙஬઴ুਢ岷岶૑ਏ೜ક嵣శ೜ક

১য੍૲೜ક১য‫ق‬ଵ৶੍ଦਏ੯岬峴‫ك‬శ೜ક১য崌嵛崣嵛崮崋崾

੗岹岬峴ਈી଀૿ઘ૨

崟嵛崔嵅嵤嵓峑峘ઘ૨൷ำুਢ岷஡ভ঺峒৕ভ঺৑岝ম૲峒੍૲৑峘೙োਹ৕峘੍௸岮峘౺೎ઘ১৒૰ਪ嵣ઘਜணઔ

১৓஬઴ুਢ岷૑ਏ

૑ਏ

ৌ଴ਗ
঩ম峘ઘ૨
‫ق‬崟嵛崔嵅嵤嵓峘ୖઘ৏岝঩ম峑ୖઘ岞峉峊峁ਗবઘપඓ௾岬峴‫ك‬১৓஬઴ুਢ岷ਂਏ‫ق‬ACRAͤ峢峘ඍ岻ল峘峩‫ك‬ৱস੆ৱ峙ম૲ྠ৒峑ষ岰峉峫岝౺೎ઘ峘੍௸岮岶૑ਏ峒峔峵೵હҩ೙ো峘஄ૄ峼峒峵૑ਏ岶峔岮
૑ਏ

ৠ઴ః੶

ਠ৉১য峘F/S੍૲峘F/S + ম૲F/S‫ق‬ஶધ‫ك‬১৓ઝਜ਄ഁ૽ভ峮ઙ਌੕ভ
ਲ਼େీ৺ಉഁ੥ৎ૆ು১
ᆞઘ૖৺‫ق‬Xব੫঵峒峘਄ਬ‫ك‬௤ଷੑ঱ৎ౺೎ઘ峘ৌ଴

ઉம৓峕峙ৱমস‫ق‬峨峉峙৳઒স‫ك‬峘෇೧৔峑峘ઝਜ
૑ਏম૲峘ઉமઝਜ峒峔峵ਂਏ崟嵛崔嵅嵤嵓১঩ম১崟嵛崔嵅嵤嵓峒Xব峘ᆞઘ૖৺ి৷

঩ম峒Xব峘ᆞઘ૖৺ి৷

஡ভ঺峕峙૮ঢ়બ

ম૲峘ઘস岶੖૘ͤ Accounting and Corporate Regulatory Authority‫؟‬ভੑ嵣੫঵ଁ਑ૂ

© 2020 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

 

6

1‫؝‬崟嵛崔嵅嵤嵓峘崻崠崵崡୭୆੍૲峘嵉嵒崫崰岴峲峝崯嵉嵒崫崰峙୦峑峃岵‫ء‬¾ 嵉嵒崫崰 vs 崯嵉嵒崫崰
嵉嵒崫崰

崯嵉嵒崫崰

ৱস୎৿岶ල೶

ਝয়ৎ峘ু৑‫ق‬ஶ๨岝ੳ઒ুਢ岷ಉ‫ك‬ඏ୐岶ઍಔ‫૲੍ق‬൷ำ峘ৢੴછඍ岻ল‫ك‬‫ق‬ஶ๨‫ك‬ম঺ৠ઴છ峘ਁ਀೜ક਄ഁ૽峘ਝ৒ਂਏਠ৉১য峢峘୎ষ峘ু৑௤ଷ峼ম঺ਚ੭峒ৼ௨଩ઘ૨峘ལ౩ਂి৷

ਦ৷ৡ‫ق‬ম঺峘ৱমস峑ਖ਼৒‫ك‬ৠ઴਋峘ಕ৒

੍૲峒峁峐峘਄ഁ૽ভ嵣ઙ਌੕ভਂਏ

ম঺峢峘১৓ிભ峘୶஭০৏峘崻崠崵崡ன৫峮ઽஇ崿嵑嵛岝ඏ୐嵒崡崗岝ઘ਑એ岝ম঺峒峘ঢ়બಉ峼અൟ峁岝峓峘ਤল஄ଙ峼৭උ峃峵岵ඦ੎峕ਫ਼ୈ峃峵૑ਏ岶岬峴峨峃岞© 2020 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

7

1‫؝‬崟嵛崔嵅嵤嵓峘崻崠崵崡୭୆

ਲਗਤল୻
崙嵤崡1
఻৬৓峔崻崠崵崡崿嵑嵛峙峨峊峑岷峐岮峔岮岶岝峨峄峙崊崠崊峢峘ਤল峘ਸ਼঳న峒峁峐崟嵛崔嵅嵤嵓峑ੲਾઽૐ峼ষ岮峉岮ৃ়峙‫ء‬๺૔৩হਜਚ峼ਝয়峁ಌৗ૭ચ਋৑৔峕্ଉ峼ಕ峫峵੍૲峼ਝয়峁஘৕峼峩峵ਠ৉১য峼ਝয়峃峵© 2020 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

 

8

1‫؝‬崟嵛崔嵅嵤嵓峘崻崠崵崡୭୆

ਲਗਤল୻
崙嵤崡2
ਤল峙ৠ৒峑岬峵岶ਊએ峘ਔઓৠ৒峙ম঺岶ষ岰੒৒峑岬峴岝岵峎૾ய峕峲峍峐峙ඏ୐峬અൟ峁峐岮峵ৃ়峙‫ء‬੍૲峼ਝয়峁஘৕峼峩峵ਠ৉১য峼ਝয়峃峵© 2020 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

91‫؝‬崟嵛崔嵅嵤嵓峘崻崠崵崡୭୆

ਲਗਤল୻
崙嵤崡3
఻৬৓峔崻崠崵崡崿嵑嵛岶峑岷峐岮峐岝ઽஇન৳峬ৄ੢峨島峐岮峵ৃ়峙‫ء‬ਠ৉১য峼ਝয়峃峵崙嵤崡4৉ୠଁฐভ঺峒峁峐峘૽સ峮岝਺ৱ১য峒峁峐峘૽સ峼崟嵛崔嵅嵤嵓峘崐嵛崮崋崮崋峕੅峉峅峉岮ৃ়峙‫ء‬ਠ৉১য峼ਝয়峃峵© 2020 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

 

10

1‫؝‬崟嵛崔嵅嵤嵓峘崻崠崵崡୭୆崟嵛崔嵅嵤嵓岵峳ඏ୐峃峵੠峘ুਢ岷峙‫ء‬¾ ১য峘ৃ়峙১৓஬઴ুਢ岷岶૑ਏ峑峃岞੍૲൷ำ峘ৃ়峕峙岝১৓஬઴ুਢ岷峙峔岹ACRA峢峘ඍ岻ল峘峩峑౥വ峁峨峃岞১য੍૲১৓஬઴ুਢ岷૑ਏ১৓஬઴ুਢ岷ਂਏ‫ق‬ACRA峢峘ః੶峘峩‫ك‬© 2020 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

11

1‫؝‬崟嵛崔嵅嵤嵓峘崻崠崵崡୭୆ভ঺஬઴峕峙峓峘峲岰峔ரథ岶岬峴峨峃岵‫ء‬¾ ভ঺஬઴峘্১峕峙岝ଇਖ਼ਚ峕峲峵‫ق‬১৒‫ك‬஬઴峒ભਔ஬઴峘2ரథ岶岬峴峨峃岞஬઴ুਢ岷峙ତ૟岿島峐岮峵峉峫岝ඏ୐嵒崡崗峙્峕岬峴峨峅峽岞ଇਖ਼ਚ峕峲峵‫ق‬১৒‫ك‬஬઴ભਔ஬઴ଇਖ਼ਚ峙ভ঺১峕৒峫峵ૠ৒峕జ岮岝ভ঺岝 ‫ق‬1‫ك‬ઙ਌峕峲峵ભਔ஬઴ઝਥ঻岝লৱ঻岝஬઴য岝১൅峑৒峫峳島 ভ঺岶଀ઝ峘峃峣峐峼ନੋ峑岷峵ৄ੢峩峑峉ਚლপ෦岝১৒ଵ৶যಉ峘ணட峕੦峏岷岝 岬 峵 ৃ ় 峕 峙 岝 ઙ ਌ ੕ ভ 峘 ્ શ ৠ ৮ 峕ভ঺峼஬઴峑岷峵岞੦峏岮峐ভ঺峘஬઴峼ৠ৒峑岷峵岞‫ق‬2‫ك‬ઝਥ঻峕峲峵ભਔ஬઴ভ঺岶ઝਜதૌಉ峕ี峴岝ઝਥ঻峘ઝਥ৚ઽ岶஠峠峨島峵峒岷岝ভ঺峙ઝਥ঻ૐভ峼ഃૐ峁岝ઝਥ঻ૐভ峘ৠ৮峑ভ঺峘஬઴峼ৠ৒峑岷峵岞

© 2020 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

 

12

2. 崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊઘ਑‫ق‬໪ਏ‫ك‬

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ崟嵛崔嵅嵤嵓峘਌峔ઘস峙‫ء‬¾ ਌峔ઘস峙ਰৣ峘峒岴峴峑峃岞ৼਢઘ岝৉্ઘ峙岬峴峨峅峽岞১যઘCorporate Income Tax১যਚ੭峕ৌ峁峐ୖ岿島峵ઘস଻যਚ੭ઘ
Individual Income Tax଻যਚ੭峕ৌ峁峐ୖ岿島峵ઘস଎ાઘ
Goods & Service Tax崟嵛崔嵅嵤嵓ব৔峕岴岻峵ৱਓਲ਼େ嵣崝嵤崻崡઀୹峕ୖ岿島峵ઘসഀ౛ઘ
Stamp Dutyઙૄඒநీ৺岝ਂ৿ਓඒநీ৺岝ਂ৿ਓ൛೵ీ৺峕ୖ岿島峵ઘসਂ৿ਓઘProperty Tax

ਂ৿ਓਚથ঻峕ৌ峁峐ୖ岿島峵ઘস‫ق‬঩ম峘ಕ৒ৱਓઘ峕ৼਊ‫ك‬ਗবয౻৷ઘ
Foreign Worker Levyௌ௮ಅ૭઒峼৳થ峃峵జ঵৩峼౻৷峃峵ভ঺峕ৌ峁峐ୖ岿島峵ሤୖসವહઘપ峙঵ர峮జ঵৩峘崡崕嵓峕峲峍峐౮峔峵ૼચ৫৅ઘ
Skills Development Levy

崟嵛崔嵅嵤嵓峑಺ௌ峃峵峃峣峐峘జ঵৩峼ৌ଴峒峁峐౻৷਌峕ৌ峁峐ୖ岿島峵ઘসವહઘપ峙૚జ঵৩峘াપஔଖ峘0.25٫‫ق‬ਈ଩S$2岝ਈৈS$11.25‫ك‬© 2020 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

 

142‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ崟嵛崔嵅嵤嵓峘਌峔ઘস峙‫ء‬১যઘ ‫ق‬Corporate Income Tax‫ك‬17٫
20٫峘১যઘ嵒嵁嵤崰‫ق‬঱଒S$10K‫ك‬ఏ૆ઘ૨৖ীඊઘ‫ق‬Partial exemption‫ୖ ك‬ઘਚ੭峘岰峋ਈੂ峘S$10K‫؟‬75٫ඊઘ
ઃ峘S$290K‫؟‬50٫ඊઘ
S$10K ¼ 75٫ ٔ S$290K ¼ 50٫ =$152.5K
ৗਝ১য峘ೄ੖ઘ૨ ͤୖઘਚ੭峘岰峋ਈੂ峘S$100K‫؟‬100٫ඊઘ
ઃ峘S$200K‫؟‬50٫ඊઘ
S$100K ¼ 100٫ ٔ S$200K ¼ 50٫ = S$200Kͤ ৣ੶ਏ੯峼௥峉峃ৗਝ১য峕଒峵
9 ਌峉峵হ঵岶਺ৱ৳થ岝਺ৱ৷嵣୿ਲ਼৷ਂ৿ਓ峘৫৅峑峔岮岽峒
9 崟嵛崔嵅嵤嵓峑ਝয়岿島峉১য峑岬峵岽峒
9 崟嵛崔嵅嵤嵓೜ક঻峑岬峵岽峒
9 ઙ਌ਯ岶20੡ਰৣ峑岬峴岝岵峎岝ਰৣ峘ਏ੯峘岮峄島岵峼௥峉峃岽峒 ৸ઙ਌岶଻য峑岬峵岽峒 1য峘଻যઙ਌岶૘峔岹峒峬10٫ਰ঱峘ઙૄ峼৳થ峁峐岮峵岽峒© 2020 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

15

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ崟嵛崔嵅嵤嵓峘਌峔ઘস峙‫ء‬౺೎ਚ੭ઘ‫ق‬Withholding Tax‫ك‬ਚ੭峘ரథઘ૨‫ق‬ব৔১‫ك‬

ଦਊ

ඊઘ

ਹ৕

15٫

嵕崌嵌嵓崮崋

10٫

૽৩ਾີ

22٫

崮崗崳崓嵓崊崟崡崧嵛崰崽崋嵤

17٫

ਂ৿ਓ൛મ

15٫

嵆崵崠嵉嵛崰崽崋嵤17٫

ͤ ঱੶峙శ೜ક঻峕ৌ峃峵੍௸岮峕峎岮峐ୖ峅峳島峵© 2020 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

 

16

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ崟嵛崔嵅嵤嵓峘਌峔ઘস峙‫ء‬଻যਚ੭ઘ ‫ق‬Individual Income Tax‫ك‬ୖઘਚ੭‫ق‬SGD‫ك‬ઘ૨‫ق‬٫‫ك‬ઘપ
‫ق‬SGD‫ك‬

20,00010,000

0
2.00

0
200

ਈੂ

30,00010,000

200
350

ਈੂ

3.50

ਈੂ

7.00

550
2,800

80,00040,000

ਈੂ

11.50

3,350
4,600

120,000
40,000

7,950
6,000

ਈੂ

320,000

15.00

ઃ岸

320,000த

ਈੂ
ઃ岸
ਈੂ
ઃ岸
ਈੂ

40,00040,000

ઃ岸
ਈੂ
ઃ岸
ਈੂ
ઃ岸

ୖઘਚ੭
‫ق‬SGD‫ك‬ઃ岸ઃ岸ઘ૨‫ق‬٫‫ك‬ઘપ
‫ق‬SGD‫ك‬

160,000
40,00018.0

13,9507,200

200,000
40,00019.0

21,1507,600

19.5

28,7507,800

20.0

36,5508,000

240,000
40,000ઃ岸

280,000
40,000ઃ岸

44,55022.0

ͤ ঱੶峙2017ሤୖফ২峲峴ి৷© 2020 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

172‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ崟嵛崔嵅嵤嵓峘਌峔ઘস峙‫ء‬଎ાઘ ‫ق‬Goods & Service Tax‫ك‬
ఏ૆ઘ૨

7٫

ୟল਄ਬ嵣ব੠৑峘崝嵤崻崡઀୹0٫‫ق‬ඊઘ‫ك‬স੆਄ਬ岝೜ક৷ਂ৿ਓ峘ਲ਼େ嵣൛೵

శୖઘ

বਗ਄ਬ

ਂୖઘ‫ق‬Out of scope‫ك‬¾ 2018ফ2া峘৆ਿ৅਀峑岝2021ফ岵峳2025ফ峘৑峕଎ાઘ‫ق‬GST‫ك‬峘ઘ૨
岶2٫ਬ岷঱岼峳島峵্ଉ峑岬峵຺岶ਁ਀岿島峐岮峨峃岞© 2020 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

 

18

2. 崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊઘ਑‫ق‬১যઘ਑‫ك‬

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ崟嵛崔嵅嵤嵓峘ઘਜষ৆峙‫ء‬¾ ৔বୃোૂ‫ق‬Inland Revenue Authority of Singapore‫؟‬IRAS‫ك‬岶ঢ়ઘਰਗ峘ઘস峘ඉઽ峼ষ峍峐岮峨峃岞ವઘ঻峙岝IRAS峕ৌ峁峐ઘਜணઔછ峘઀ল峼அ峪૚ரઘਜুਢ岷峼ষ岮峨峃岞崟嵛崔嵅嵤嵓৔বୃোૂ
Inland Revenue Authority of Singapore
55 Newton Road Revenue House Singapore
307987ল๕‫ ؟‬IRAS Web Site ‫ق‬https://www.iras.gov.sg‫ك‬© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

 

20

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ崟嵛崔嵅嵤嵓峘১যઘ਑峘્ඉ峙‫ء‬¾ ଩岮১যઘ૨岝崕嵋崼崧嵓崚崌嵛శୖઘ岝ર๴ઘ਑岶௹୕峒岮峍峉્ඉ岶岬峴岝৉ୠଁฐভ঺峘ਝয়ব峕ి峁峐岮峵峒岮岲峨峃岞
১যઘ૨

17٫

9 ਚ੭ඓ௾岝ઘપඓ௾ಉ峘ર๴ೈ઼峕峲峴ৰ஍ઘ૨峙岿峳峕଩੖
9 ੃৘বੇ峑岬峴岝৉্ઘ峔峁ಘ௃崟嵛崔嵅嵤嵓

崧崌

嵆嵔嵤崟崊

রব

崒嵤崡崰嵑嵒崊

঩ম

16.5٫

17٫

20٫

24٫

25٫

30٫

64:٫

© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

21

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ崟嵛崔嵅嵤嵓峘১যઘ਑峘્ඉ峙‫ء‬¾ ਲਗ岵峳峘ଦਊ岝ਲਗ੍૲ਹஇ岴峲峝崝嵤崻崡ઽো岶ඊઘ‫ق‬঳৒峘ਏ੯峼௥峉峃ৃ়‫ك‬¾ 崕嵋崼崧嵓崚崌嵛శୖઘ¾ ಳ௤স峘૮਋଒೷௭岝ಳ௤স峘೷峴ರ峁
¾ 崘嵓嵤崿嵒嵒嵤崽਑২‫ق‬崘嵓嵤崿১য৑峘௤இৢ઴‫ك‬¾ 崧崫崗崡嵀崌崾嵛ઘ਑峘ਂோ૔
¾ ૌ૘ৱমઘ਑峘ਂோ૔
¾ 崟嵛崔嵅嵤嵓১য岵峳峘ଦਊ峘ඊઘ‫ق‬ଦਊ౺೎ઘ峔峁‫ك‬¾ 80嵝বਰ঱峒峘ᆞઘ૖৺岴峲峝FTA‫ق‬ঽ૓നಔੈ৒‫ك‬峘崵崫崰嵗嵤崗¾ হ৐ଇ৒਑২峕峲峍峐ન৳岿島峵১যઘ峘નৰਙ© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

 

22

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ崟嵛崔嵅嵤嵓峘১যઘ਑峘્ඉ峙‫ء‬嵆崵崠嵉嵛崰崽崋嵤ଦਊ嵕崌嵌嵓崮崋 ಉଦਊਲਗ৕ভ঺崟嵛崔嵅嵤嵓
৉ୠଁฐভ঺

঩ম஡ভ঺

ਲਗ৕ভ঺
ਲਗ৕ভ঺

¾

਌峔嵉嵒崫崰

9 ৱস൬૴峘嵉嵒崫崰 ᆞઘ૖৺峕峲峵౺೎ઘ峘੖ඊ岝বਗଦਊඊઘ岝ਗবઘપඓ௾
9 崕嵋崼崧嵓崚崌嵛శୖઘ 崟嵛崔嵅嵤嵓峑૮ઘ峘峨峨ગ਺ৱ岶૭ચ© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

23

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊਤল஄ଙ峘ୀ岮峕峲峵১যୖઘ峘ୀ岮峙‫ء‬ਤল஄ଙ‫ق‬ਠ৉১য岝੍૲岝๺૔৩হਜਚಉ‫ك‬峕ૢ峂峐১যઘ峘਄ඞ岮岶౮峔峴峨峃岞

๺૔৩হਜਚ
崠嵏崌嵛崰嵁嵛崩嵋嵤થ଒崹嵤崰崲嵤崟崫崿‫ق‬LP‫ك‬଻য੾঵嵣ੌ়
১য嵣੍૲થ଒ிભ崹嵤崰崲嵤崟崫崿‫ق‬LLP‫ك‬© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

 

24

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊਤল஄ଙ峘ୀ岮峕峲峵১যୖઘ峘ୀ岮峙‫ء‬ਤল஄ଙ峙岝১য岝੍૲岝๺૔৩হਜਚ岶岬峴岝峇島峈島১যઘ峘਄ඞ岮岶౮峔峴峨峃岞

১যઘୖઘ

১য

੍૲

๺૔৩হਜਚ

೜ક঻峨峉峙శ೜ક঻峒峁峐১যઘୖઘ

శ೜ક঻峒峁峐১যઘୖઘ

১যઘୖઘ峙ে峂峔岮[嵅崌嵛崰] ೜ક঻ vs శ೜ક঻9 崟嵛崔嵅嵤嵓峕岴岻峵ઘਜ঱峘೜ક঻ਖ਼৒峙岝হ঵峘৽੾岴峲峝ଵ৶岶崟嵛崔嵅嵤嵓ব৔峑ষ峹島峐岮峵岵峓岰岵‫ق‬ଵ৶੍ଦ৉਌ଝ‫ك‬峕峲峍峐ষ峹島峵岞

9 ਗব੫঵峘崟嵛崔嵅嵤嵓੍૲峙ਲਗম૲峕峲峴৽੾峒ଵ৶岶峔岿島峐岮峵峉峫岝೜ક঻峒峙峩峔岿島峔岮岞

9 ೜ક১য嵣శ೜ક১য峒峬১যઘ૨峼峙峂峫峒峁峐ి৷岿島峵ઘ਑峙৊峂峑岬峵岶岝বਗ౺೎ਚ੭峕ৌ峃峵ඊઘೈ઼岝ᆞઘ૖৺峕੦峏岹ೄ੖ઘ૨峘ి৷峔峓峘ઘ਑ર๴峼శ೜ક঻‫ك૲੍ق‬峙ᄵਭ峑岷峔岮岞© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

25

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊਤল஄ଙ峘ୀ岮峕峲峵১যୖઘ峘ୀ岮峙‫ء‬¾ 崟嵛崔嵅嵤嵓峘ୖઘ෇೧  崮嵒崰嵒崊嵓ୖઘ嵁嵤崡¾ ব৔౺೎ਚ੭岝বਗ౺೎ਚ੭峘岰峋崟嵛崔嵅嵤嵓峕ଛস岿島峉峬峘岶ৌ଴বਗ౺೎ਚ੭峘岰峋岝崟嵛崔嵅嵤嵓峕ଛস峁峉峬峘峙ୖઘ岞

ୖઘ

శୖઘ

ব৔౺೎ਚ੭

્৒峘বਗ౺೎ਚ੭峙崟嵛崔嵅嵤嵓峑峘ୖઘ岶ඊ௾岞ͤ శ೜ક১য‫૲੍ق‬அ峪‫ك‬峙ඊ௾ਂ૭ বਗ౺೎ଦਊਚ੭ বਗ౺೎੍૲ਚ੭ বਗ౺೎崝嵤崻崡ਚ੭© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

 

26

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊਤল஄ଙ峘ୀ岮峕峲峵১যୖઘ峘ୀ岮峙‫ء‬
஡১য
ଦਊ
ব৔১য

ଦਊ

ਗব১য
ଦਊ੍௸১য峘યীୖઘ঱峘਄ඞ岮

ব৔১য

ඊઘ

ਗব১য

ଦਊ峘੍௸১য峘ਚ૔峃峵ব峘ਈৈ১যઘ૨岶15٫ਰ঱峑岬峵ಉ峘ਏ੯峼௥峉峅峚ඊઘ‫ ͤق‬శ೜ક১য峙ඊઘਂ૭‫ك‬© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

2. 崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ১যઘணઔ嵣ವઘ 

27

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ১যઘணઔ峘崡崙崠嵍嵤嵓峙‫ء‬¾ ሤୖফ২峙൐ফ1া1঩岵峳12া31঩峨峑峘Ⴂফ峑峃岞૚হ঵ফ২峘ીവ঩峘ര峃峵Ⴂফ峕ৌૢ峃峵ሤୖফ২峘11াଜ঩‫ق‬ਗ਼৕ணઔ峘ৃ়峙12া15঩‫ك‬岶ணઔ਋଒峕峔峴峨峃岞ሤୖফ২
YA20192018ফ1া1঩

ሤୖফ২
YA2021ሤୖফ২
YA20202019ফ12া31঩

2018ফ12া31঩

2020ফ12া31঩

X12াৠ઴১য
হ঵ফ২ணઔછ઀ল਋଒
2019ফ11া30঩

2018ফ4া1঩

2019ফ3া31঩

2020ফ3া31঩

3াৠ઴১য

X
হ঵ফ২ணઔછ઀ল਋଒
2020ফ11া30঩

© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

29

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ১যઘணઔ峘崡崙崠嵍嵤嵓峙‫ء‬崟嵛崔嵅嵤嵓‫؟‬ሤୖৠ৒্ૄ

঩ম‫؟‬ணઔವઘ্ૄ

ৠ઴঩৏3嵝াਰ৔‫ৄ؟‬஋ୖઘਚ੭‫ق‬ECI‫ك‬ணઔ
1

ͤ1

2

ECIணઔ৏岝ৄ஋ୖઘਚ੭峕੦峏岹ୖઘৢੴછ岶৅ষ

3

ͤ1 ৄ஋ୖઘਚ੭岶峔岹岝岵峎岝ਲ਼঱সપ岶1௲ਐ崟嵛崔嵅嵤嵓崱嵓ਰৣ峘১য峕ৌ峁峐峙ৄ஋ୖઘਚ੭峘ணઔ岶ඊ௾

12ୖઘৢੴ঩岵峳1嵝াਰ৔峕ৄ੢ವહৠ઴঩৏2嵝াਰ৔‫ৄ؟‬੢ವહ

ৠ઴঩৏3嵝াਰ৔‫؟‬ન৒ணઔછ峘઀লٔವહ

১যৰ஍ઘ૨‫؟‬৺30٫

4ৠ઴঩峘ര峃峵ফ峘โফ11া30঩‫ق‬ਗ਼৕ணઔ峘ৃ়峙12া15঩‫؟ك‬১যઘணઔછ‫ق‬Form C +Tax Computation‫ك‬峘઀ল

5১যઘணઔછ઀ল৏岝ሤୖৠ৒ৢੴ‫ق‬Notice ofAssessment‫ك‬岶৅ষ

6ሤୖৠ৒ৢੴ঩岵峳1嵝াਰ৔峕岝ৄ੢ವહપ峒峘୷પ峼ಖ઴ͤ2ͤ2 ໩໠峘৳ோ਋৑峙5ফ১যઘ૨‫؟‬17٫‫ͤق‬3 Partial Exemptionઅൟ৐‫ك‬
ͤ3 Partial exemption0‫ع‬10,000‫؟‬75٫ඊઘ
10,000‫ع‬300,000 ‫؟‬50٫ඊઘ

© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

 

30

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ১যઘ峘ੑ઴্১峙‫ء‬
ଦਊস峔峓
ୖઘਚ੭峕
அ峨島峔岮
峬峘
ভੑ঱峘
ਹஇ

೷௭ಳ௤স
峘ඓ௾
೷௭੖੼೥ే
ા峘ඓ௾৖ীඊઘඓ௾ਏ੯峼௥峉岿峔岮ఞဟস峔峓௤স峕઴ো岿島峔岮
峬峘

ઘપඓ௾
ୖઘਚ੭

১যઘ
嵒嵁嵤崰
ವઘપ

© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

312‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ১যઘ峘ੑ઴୻
[௤இੑ઴છ]‫؟‬⋇ ੖੼೥ేા
⋈ ઐ੠ા
‫؟‬
ਭ਄ଦਊস
ఞဟস
‫؟‬
ઙૄਲ਼ే௤
ଅ৉ਲ਼ేஇ
ਗব౺೎ઘ
ઘਬ৐ਊ਋ਹஇ
[ઘਜੑ઴]
Less ਭ਄ଦਊস
⋇ଅ৉ਲ਼ేஇ
Add ੖੼೥ేા
ఞဟস
ઙૄਲ਼ే௤
ਗব౺೎ઘ
⋇
Capital Allowanceୖઘਚ੭৖ীඊઘ(Partial exemption)ୖઘਚ੭(৖ীඊઘઅൟ৏)১যઘપ(17٫)ਗবઘપඓ௾
১যઘ嵒嵁嵤崰
੍௸১যઘપ

‫؟‬(150,000)(10,000)⋇੖੼೥ేા岴峲峝Capital Allowance‫ق‬CA‫؟ك‬੖੼೥ేા峙岝崕嵋崼崧嵓崵崌崩嵋嵤峕બ峵ા৷峑岬峵峉峫岝ઘਜ঱௤স઴ো岶峑岷峔岮‫ق‬ভੑ঱峘੖੼೥ేા峙ਸ઴৹ତ‫ك‬岞‫؟‬50,000(2,500)‫؟‬(25,000)
40,000(3,000)1,500,000(50,000)(40,000)(90,000)ਃ༊ಎ઼嵣ஓ఻૟ષ‫ق‬Capital Allowance‫ك‬岝ੴ৓ଃਓ‫ق‬Writing-Down Allowance‫ك‬岴峲峝્৒峘崐嵒崊峕૦ਝ 岿 島 峉 ્ ৒ 峘 ঵ ர 峘 ૦ ੟ 嵣 ଡ ണ ੟ ‫ ق‬Land
Intensification Allowance‫ك‬峕峎岮峐峘峩岝ઘਜ঱峘೥ేા岶ੳ峫峳島峐岮峵岞
Capital Allowance峕峎岮峐峙岝Same Activity Test‫ق‬৊஘峘হ঵峼ಲਢ峃峵岽峒‫ك‬岴峲峝Shareholder Test‫ق‬ਈીઙ਌峘50٫த岶૗৿峁峐岮峔岮岽峒‫ك‬峘2峎峘ਏ੯峼ౄଌ峃峵଒峴峕岴岮峐峙岝૮਋଒峕೷௭峃岽峒岶૭ચ岞

150,000

峨峉岝Capital Allowance岴峲峝⋊峕੶ൗ峘ಳ௤স峒岬峹峅峐S$100,000峼଒২峒峁峐岝1ফ৑峘೷ರ峁൬હ岶૭ચ岞

2,500
25,0003,000

180,500(50,000)
1,540,500(152,500)
1,388,000
235,960(1,532)(10,000)⋈ઐ੠ા‫؟‬଻য৓峕੍ল峁峉峬峘峼௾岷岝঵ਜ঱૑ਏ峒ੳ峫峳島峵ઐ੠ા峙௤স઴ো૭ચ岞

224,428© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

 

32

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ১যઘ峘ੑ઴୻
[௤இੑ઴છ]
‫؟‬
੖੼೥ేા
ઐ੠ા
‫؟‬
⋉ ਭ਄ଦਊস⋊ ఞဟস‫؟‬⋋ ઙૄਲ਼ే௤
⋌ ଅ৉ਲ਼ేஇ
ਗব౺೎ઘઘਬ৐ਊ਋ਹஇ
[ઘਜੑ઴] ⋉Less ਭ਄ଦਊস
⋌ ଅ৉ਲ਼ేஇ
Add ੖੼೥ేા⋊ ఞဟস⋋ ઙૄਲ਼ే௤
ਗব౺೎ઘ
Capital Allowanceୖઘਚ੭৖ীඊઘ(Partial exemption)ୖઘਚ੭(৖ীඊઘઅൟ৏)১যઘપ(17٫)ਗবઘપඓ௾
১যઘ嵒嵁嵤崰
੍௸১যઘપ

‫؟‬(150,000)(10,000)⋉ਭ਄ଦਊস‫؟‬ব৔ଦਊস峙ඊઘ岝বਗଦਊস峙঳৒ਏ੯峼௥峉峅峚ඊઘ峒峔峵岞

‫؟‬50,000(2,500)‫؟‬(25,000)
40,000(3,000)1,500,000⋊ఞဟস‫؟‬ఞဟস峙ઽஇ༎੭峘峉峫峕ਏ峃峵ા৷峒峙ੳ峫峳島峔岮峉峫岝ਉಋ峒峁峐௤স઴ো峑岷峔岮岞峉峊峁岝৆ਿ峨峉峙੐৒Institutions of Public Character峢峘ఞဟ峙岝2016ফ1া1঩岵峳2022ফ12া31঩峨峑峘৑峕ষ峹島峉ৃ়峕峙ఞဟપ峘250٫岶ઘਜ঱峘௤স峒峁峐ੳ峫峳島峵岞(50,000)(40,000)(90,000)

150,000⋋ઙૄਲ਼ే௤‫؟‬崕嵋崼崧嵓嵕崡峙ਉಋ峒峁峐௤স峒峙峔峳峔岮岞

2,500
25,0003,000

180,500(50,000)
1,540,500(152,500)
1,388,000
235,960(1,532)(10,000)⋌ଅ৉ਲ਼ేஇ‫؟‬崕嵋崼崧嵓崚崌嵛峙ਉಋ峒峁峐இস峕峔峳峔岮岞

224,428© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

33

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ১যઘ峘ੑ઴୻
[௤இੑ઴છ]
‫؟‬
੖੼೥ేા
ઐ੠ા
‫؟‬
ਭ਄ଦਊস
ఞဟস
‫؟‬
ઙૄਲ਼ే௤
ଅ৉ਲ਼ేஇ
⋍ ਗব౺೎ઘ
ઘਬ৐ਊ਋ਹஇ
[ઘਜੑ઴]
Less ਭ਄ଦਊস
ଅ৉ਲ਼ేஇ
Add ੖੼೥ేાఞဟসઙૄਲ਼ే௤⋍ ਗব౺೎ઘ
Capital Allowanceୖઘਚ੭৖ীඊઘ(Partial exemption)ୖઘਚ੭(৖ীඊઘઅൟ৏)১যઘપ(17٫)⋍ ਗবઘપඓ௾
১যઘ嵒嵁嵤崰
੍௸১যઘપ

‫؟‬(150,000)(10,000)‫؟‬
50,000(2,500)‫؟‬(25,000)
40,000⋍ਗবઘપඓ௾‫؟‬೜ક঻峕峘峩ి৷岿島岝ඓ௾଒২પ峙岝੍௸ਗবઘપ峒崟嵛崔嵅嵤嵓峕岴岻峵১যઘ峘岮峄島岵଩岮সપ岞ඓ௾଒২પ峘ੑ઴峙岝ୖઘਚ੭峼ব৔ਚ੭峒বਗਚ੭‫ق‬崵崫崰ਚ੭‫ك‬峕યী峁岝বਗਚ੭峕ৌ峁峐ୖ峅峳島峵১যઘપ峼઴৒峃峵岽峒峕峲峴ষ岰岞ඓ௾峁岷島峔岵峍峉সપ峘೷௭ඓ௾峙峑岷峔岮岞[বਗਭ਄ਹ৕峘৥಍](3,000)1,500,000

৕ভ঺A
৕ভ঺B

ઽোসપ

ઘ૨

10,00020٫

10,00010٫

20,000(50,000)(40,000)(90,000)

150,000
2,500
25,0003,000

180,500(50,000)
1,540,500(152,500)
1,388,000
235,960(1,532)(10,000)[বਗਭ਄ਹ৕‫ق‬ෞપ‫]ك‬
ਭ਄ਹ৕
੍௸ਹ৕
ෞਭ਄ਹ৕

౺೎ઘ
2,000
1,000
3,000

20,000(10,000)
10,000[ਗবઘપඓ௾଒২પ]ୖઘਚ੭(৖ীඊઘઅൟ৐)৖ীඊઘୖઘਚ੭(৖ীඊઘઅൟ৏)১যઘપ(17٫)

ব৔ਚ੭

বਗਚ੭

1,530,500

10,000়ੑ
1,540,500(151,510)(990)(152,500)

1,378,990

9,010

1,388,000

234,428

1,532

235,960

224,428© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

 

34

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ১যઘ峘ੑ઴୻
[௤இੑ઴છ]
‫؟‬
੖੼೥ేા
ઐ੠ા
‫؟‬
ਭ਄ଦਊস
ఞဟস
‫؟‬
ઙૄਲ਼ే௤
ଅ৉ਲ਼ేஇ
ਗব౺೎ઘ
ઘਬ৐ਊ਋ਹஇ
[ઘਜੑ઴]
Less ਭ਄ଦਊস
ଅ৉ਲ਼ేஇ
Add ੖੼೥ేા
ఞဟস
ઙૄਲ਼ే௤
ਗব౺೎ઘ
Capital Allowanceୖઘਚ੭⋎ ৖ীඊઘ(Partial exemption)ୖઘਚ੭(৖ীඊઘઅൟ৏)১যઘપ(17٫)ਗবઘપඓ௾
⋏ ১যઘ嵒嵁嵤崰੍௸১যઘપ

⋎৖ীඊઘ‫ق‬Partial exemption‫؟ك‬৸峐峘১য‫ق‬೜ક঻岝శ೜ક঻峼ਖ峹峔岮‫ك‬峕峎岮峐岝ୖઘਚ੭峘ਈੂ峘S$1ਐ峘75٫岴峲峝ઃ峘S$29ਐ峘50٫岶ඊઘ峒峔峍峐岮峵岞
S$10,000¼75٫ + S$290,000¼50٫=S$152,500‫؟‬(150,000)(10,000)‫؟‬
50,000(2,500)‫؟‬(25,000)

2020ሤୖফ২峲峴ਰৣ峕૗ಌ
S$10,000¼75٫ٔS$190,000¼50٫ٙS$102,500

40,000(3,000)1,500,000⋏১যઘ嵒嵁嵤崰‫؟‬2020ሤୖফ২峕峎岮峐১যઘપ峘20٫‫ق‬ሤୖফ২
S$10,000岶଒২‫ك‬岝峘১যઘ嵒嵁嵤崰਑২岶ਝ岻峳島峐岮峵岞

(50,000)(40,000)(90,000)

150,000
2,500
25,0003,000

180,500(50,000)
1,540,500(152,500)
1,388,000
235,960(1,532)(10,000)
224,428© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

352‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ௤স઴ো峑岷峵ા৷峙‫ء‬¾ ৅ে਌ଝ峕੦峏岷岝ઽஇඃ੭峘峉峫峕ਏ峁峉ા৷岶ઘਜ঱峘௤স峒峔峴峨峃岞
Singapore Income Tax Act ‫ق‬SITA‫ ك‬14‫ق‬1‫؟ ك‬
For the purpose of ascertaining the income of any person for any
period from 1any source chargeable with tax under this Act ‫ق‬
referred to in this Part as the income‫ك‬, there shall be deducted all
2outgoings and expenses 3wholly and exclusively 4incurred
during 5that period by that person 6in the production of theincome, including —1 any source‫؟‬岮岵峔峵ਚ੭峑岬峍峐峬岝ୖઘৌ଴峒峔峵ਚ੭峼༎੭峃峵峉峫峕ে峂峉ા৷峙ઘਜ঱峘௤স峒峔峵峒岮岰岽峒岞峉峊峁岝SITA10‫ق‬1‫قك‬a‫ك‬峕ૠ৒岿島峵হ঵ਚ੭‫ق‬ਊჾহ঵ਚ੭峕હྖ峁峐ে峂峵ਚ੭峼அ峪‫ك‬岵峳ে峂峉௤ଷ峙岝౎峘ਚ੭峒峬ৼ௨૭ચ峑岬峵岶岝SITA10‫ق‬1‫قك‬a‫ك‬ਰਗ峘ਚ੭岵峳ে峂峉௤ଷ峙岝౎峘ਚ੭峒ৼ௨峃峵岽峒峙峑岷峔岮岞

3 wholly and exclusively‫؟‬“wholly”峙峇峘੍লપ岝”exclusively”峙峇峘੍লৌ଴峼ਔ௡峁岝੍ল峘৸પ岶ઽஇඃ੭峘峉峫峕峔岿島峉ৃ়峕峙岝ઘਜ঱௤স峒峔峵峒岮岰岽峒岞峁峉岶峍峐岝୻岲峚হ঵৯৓峒଻যઞ৷৯৓岶೴૔峁峐岮峵੍লપ峕峎岮峐峙岝ిਫ峕হ঵৯৓৖ী峼઴৒峁峐岮峵ৃ়峕峙ઘਜ঱峘௤স峒峁峐ੳ峫島峵૭ચਙ岶岬峵峬峘峘岝峇峘৸પ岶ઘਜ঱峘௤স峒峁峐ੳ峫峳島峔岮૭ચਙ峬岬峵岞

4 incurred‫؟‬ઘਜ঱峘௤স峙岝ઝਜન৒峕੦峏岹৅ে嵁嵤崡峑ੳ௙岿島峵峒岮岰岽峒岞

2 outgoings‫؟‬সබ峇峘౎峼峬峍峐੍ল峼ൣ岰峬峘峑岬峵岽峒岞© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

 

36

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ௤স઴ো峑岷峵ા৷峙‫ء‬¾ ৅ে਌ଝ峕੦峏岷岝ઽஇඃ੭峘峉峫峕ਏ峁峉ા৷岶ઘਜ঱峘௤স峒峔峴峨峃岞
SITA 14‫ق‬1‫؟ ك‬
For the purpose of ascertaining the income of any person for any
period from 1any source chargeable with tax under this Act ‫ق‬
referred to in this Part as the income‫ك‬, there shall be deducted all
2outgoings and expenses 3wholly and exclusively 4incurred
during 5that period by that person 6in the production of theincome, including —5 that period‫؟‬ઽஇ岶ੑ঱岿島峵ফ২峕岴岮峐ে峂峵峬峘峒岮岰岽峒岞峁峉岶峍峐岝৫঵૆૟਋৑峕岴岻峵ા৷峮হ঵ඏ୐৏峕ে峂峵ા৷峕峎岮峐峙岝ਉಋ峒峁峐ઘਜ঱௤স峕઴ো岿島峔岮岞峁岵峁峔岶峳岝৫঵૆૟ા৷峕ঢ়峁峐峙岝 হ঵ઽஇ岶৅ে峁峉ভੑফ২峘ઉ৐ফ২ী峨峑৫঵ા৷峘௤স઴ো岶ੳ峫峳島峵岽峒峒岿島峐岮峵岞

6 in the production of the income‫؟‬ઽஇඃ੭峘峉峫峕峔岿島峵峬峘峑岬峵岽峒岞© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

372‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ੖੼೥ేા峘਄ඞ岮峙‫ء‬¾ ੖੼೥ేા峙崕嵋崼崧嵓崵崌崩嵋嵤峕ჾਊ峃峵੍ল峼ൣ峹峔岮ા৷峑岬峵峉峫岝௤স઴ো峘ਏ੯峙௥峉岿峔岮峬峘峘岝ಕ৒ৱਓ峘༿ራ峙ৰ੠峘হ঵崛崡崰峑岬峵岽峒岵峳岝঳৒峘ಕ৒ৱਓ峕峎岮峐峙ઘਜ঱峘੖੼೥ే岶ੳ峫峳島峐岮峨峃岞
SITA 19‫ق‬1‫؟ ك‬
Where a person carrying on a trade, profession or businessincurs capital expenditure on the provision of 1machinery or plant
for the purposes of that trade, profession or business, there shall bemade to him, on due claim for the year of assessment in the basis
period for which the expenditure is incurred an allowance, to be
known as an “2initial allowance”, equal to one-fifth of that
expenditure or such other allowance as may be prescribed either
generally or for any person or class of persons in respect of any
machinery or plant or class of machinery or plant.

1 machinery and plant‫؟‬Capital Allowance峒ళ峚島峵ઘਜ঱峘੖੼೥ేા峘ৌ଴峒峔峵ৱਓ峙machinery and plant峑岬峵岞

SITA 19‫ق‬2‫؟ ك‬
Where at the end of the basis period for any year of assessment, aperson has in use machinery or plant for the purpose of his trade,
profession or business, there shall be made to him, on due claim,
in respect of that year of assessment an allowance for depreciation
by wear and tear of those assets ‫ق‬to be known as an 3annual
allowance‫ ك‬which shall be calculated in accordance with thefollowing provisions‫؟‬

2 initial allowance ‫ق‬IA‫؟ك‬ઘਜ঱峘੖੼೥ేા峙岝ੂফ২20٫峘೥ే岶ষ峹島峵岞峁岵峁峔岶峳岝 ੖੼೥ేৌ଴ৱਓ峘୻ં峒峁峐峙૚ৱਓ峘ິ৷ফਯ岶੶ൗ岿島峐岮峵Sixth Schedule峕岴岮峐નੳ峑岷峵峬峘峘岝 machinery and plant峕ঢ়峃峵৒ଝૠ৒峙SITA峕峙峔岮岞

3 annual allowance ‫ق‬AA‫؟ك‬਄੭੼પ岵峳Initial allowance峼ඓ௾峁峉সપ峼岝ິ৷ফਯ਀
峕੶ൗ岿島峐岮峵ິ৷ফਯ峑೥ే峃峵岞 ঱੶൤ৢ೥ే峕৻岲峐岝ਰৣ峘೥ే峼৭උ峃峵岽峒峬૭ચ
嵣3ফ೥ే嵣崛嵛崼嵍嵤崧嵤岝崒嵤崰嵉嵤崟嵏嵛ਃஓ峕峎岮峐1ফ೥ే
嵣S$5,000ਰৣ峘૘પৱਓ峕峎岮峐1ফ೥ే‫ق‬૚ሤୖফ২
S$30,000岶଒২‫ك‬© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

 

38

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊిਫ峕ணઔವઘ峁峔岵峍峉ৃ়峙‫ء‬¾ ਋଒৏ವહ岝ૌ૘ணઔ岶岬峍峉ৃ়峕峙ຌಋ岶ਝ岻峳島峐岮峨峃岞 ਋଒৔峕ವઘ岶ষ峹島峔岵峍峉ৃ়峙岝5٫峘భ฽ઘ岶ୖ岿島峵਋଒৏ವહ 岿峳峕੍௸୵ഥৢੴછ峘਋঩岵峳60঩ਰ৔峕ವઘ岶ষ峹島峔岮ৃ়峙岝൐া1٫峘భ฽ઘ岶ୖ岿島峵‫ق‬峉峊峁岝12٫峼଒২峒峃峵‫ك‬ ຌস峙岝ਫਊ峔৶૓峨峉峙ᠢਔਙ峘થ૮峕峲峴୯ਸઘપ峘100٫
‫ع‬400٫峒峔峍峐岮峵ૌ૘ணઔ 峨峉岝200٫ਰ঱峘ຌಋ峕峙岝ຌস峨峉峙3ফ‫ق‬峨峉峙5ফ‫ك‬ਰৣ峘రಕദ峨峉峙峇峘૏্岶ఐ岿島峵 峔岴岝IRAS峙ঽ৅৓৫ં峼တཫ峁峐岴峴岝峇峘ৃ়峙ຌಋ岶ೄ੖岿島峵岽峒峬岬峵

© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

2. 崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ୎ૡ੼તઘ਑ 

39

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ崟嵛崔嵅嵤嵓峘୎ૡ੼તઘ਑峙‫ء‬¾ 2018ফ2া峕୎ૡ੼તધછ৲峕ঢ়峃峵ਚ੭ઘૠಋ‫ق‬Income Tax ‫ق‬Transfer
Pricing Documentation‫ ك‬Rules 2018‫ك‬岶ਁ਀‫ط‬৅஍岿島峨峁峉岞
9 జ৐峙ਚ੭ઘ১峘ਸ਼34D૖峘峩岶ჾਊ峁岝岣ঢ়৴ਊহ঻৑਄ਬ峙ஆয়੫঵ਉಋ峕ಋ峍峐ৰ઱岿島峔岻島峚峔峳峔岮岤峒ૠ৒岿島峐岮峵峘峩峑岝ถ಍峙୎ૡ੼ત崔崌崱嵑崌嵛峕੻峗峳島峐岮峉岞峃峔峹峋岝୎ૡ੼તધછ৲ଝਜ峬岝岬岹峨峑崔崌崱嵑崌嵛঱峘ਏடহඨ峑岬峴岝১൅঱峘ଝਜ峑峙峔岵峍峉岞
9 ০৚峘১੝ਫ峕峲峍峐岝୎ૡ੼તધછ৲ଝਜ峬১൅঱峘ଝਜ峒峔峍峉岞
9 ০৚峘੝ਫ峕ঢ়峃峵ి৷ফ২峙岝2019ሤୖফ২‫ق‬YA2019‫ك‬岵峳峒峔峵岞岧১൅঱峘ଝਜ峒峔峍峉岽峒峕峲峵਌峔୶஭岨 ધછ৲ଝਜୀખ峕ৌ峃峵ຌಋ峘଑ো ધછ৲ଝਜ峘ඊ௾ਏ੯峕ਲ਼঱ৈ੦૆峘଑ো‫ق‬67嵂嵤崠૞ස‫ك‬ ୎ૡ੼તಌਫ峕ৌ峃峵ਸ઴ઘ‫ق‬5٫‫ك‬峘଑ো ୎ૡ੼ત峕ঢ়峃峵ෙ峴嵣嵇崡峕ৌ峁峐ட੷峼峃峵੠峘୎ૡ੼તધછഫહ岻૑೼৲

¾ 2018ሤୖফ২峲峴岝Form C‫ق‬১যઘணઔછ‫઀ك‬লৎ峕বਗঢ়৴਄ਬ峕ঢ়峃峵્৒峘হඨ峼઀ল峁峔岻島峚峔峳峔岹峔峴峨峁峉岞
9 ૰ਪੋ峩ଃਜ౾਀峕岴岮峐বਗঢ়৴਄ਬ岶15௲ਐ崟嵛崔嵅嵤嵓崱嵓峼த岲峐岮峵ভ঺岶ৌ଴岞
9 Form C౞઀ল峨峉峙ෙ峍峉ੲਾ峼઀ল峁峉ৃ়峕峙嵂崲嵓崮崋岶৅ে峃峵૭ચਙ岶岬峵岞
9 ঱੶峲峴岝IRAS峙ලಔ৓峕୎ૡ੼ત嵒崡崗峼崩崏崫崗峑岷峵峲岰峕峔峴岝ჾਊভ঺峢峘ସਖ૭ચਙ岶ৈ峨峍峉岞© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

41

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ崟嵛崔嵅嵤嵓峘୎ૡ੼તઘ਑峙‫ء‬¾ ୎ૡ੼ત৊ৎધછ৲峘৒ଝ
9 ঢ়৴঻৑਄ਬ峘৫઩৐岝峨峉峙峇峘ৎਡ峑੿ਛ岿島峉峬峘 IRAS峙ವઘ঻峕ৌ峁峐਄ਬ৫઩ৎਡ峕岴岮峐୎ૡ੼ત峘ਫ਼ୈ峼ষ岰岽峒峼ਏட峁峐岮峵
9 ವઘ঻峘଀૿峼ྠ੧峁岝ઘਜணઔછ઀ল਋଒৐峨峑峕੿ਛ岿島峉୎ૡ੼તધછ峬৊ৎધછ৲
峒峁峐ੳઍ
9 ੿ਛ঩岶৥੶岿島峉峬峘¾ ੿ਛ৏峘೏ਔহඨ
9 ൐ফ峘ৰౚக峕峎岷ਫ਼઒峼ষ岰岽峒岶੷峫峳島峐岮峵‫ق‬ஆয়੫঵৑੼ત峒峘ૻຎ‫ك‬ 嵁嵛崩嵆嵤崗ীෲ峘ಌৗ峕峎岮峐峙岝਄ਬ峘੎ਏਙಉ峕峲峴ਖ਼૵
9 ৒਋৓峕ಌৗ峃峵岽峒
9 হ঵峕প岷峔૗ಌ‫ق‬େઽ峮ଁ়ಉ‫ك‬岶岬峍峉হ঵ফ২峕岴岮峐峬ધછ৲峘ৄઉ峁‫ط‬ಌৗ岶੷峫峳島峵
9 ౎ব峘ઘਜਊଂ岶ਠ৉‫ق‬崟嵛崔嵅嵤嵓‫ك‬ઘ਑峕੦峏岹୎ૡ੼તધછ峘઀ল峼੷峫峵崙嵤崡峬岬峵岽峒峕೏ਔ峁岝୎ૡ੼તધછ৲峘૑ਏਙ峘௬੼岴峲峝ਖ਼૵峼ষ岰岽峒岶੷峫峳島峵‫౎ق‬ব峘ਊଂ峕઀ল峁峉੠岝౎ব峑峘୎ૡ੼ત嵒崡崗峕ᇽ岶峳峔岮峲岰峕೏ਔ峃峵‫ك‬© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

 

42

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ崟嵛崔嵅嵤嵓峘୎ૡ੼તઘ਑峙‫ء‬୎ૡ੼તધછ৲ඊ௾ਏ੯‫ق‬਄ਬ峘ਙସ峘ਏ੯‫ك‬
1. ವઘ঻岶崟嵛崔嵅嵤嵓峘ঢ়৴঻峒਄ਬ峼ষ岮岝ਊჾব৔਄ਬ‫ق‬ঢ়৴঻৑嵕嵤嵛峼௾岹‫ك‬峼ষ岰൨্峘ঢ়৴঻峕৊঳峘崟嵛崔嵅嵤嵓峘ઘ૨岶ి৷岿島峐岮峵ৃ়
2. ব৔ঢ়৴঻৑嵕嵤嵛岶崟嵛崔嵅嵤嵓峕ਚ૔峃峵ವઘ঻৑峑ৰ઱岿島岝೵ু岶嵕嵤嵛峕બ峵൛೙হ঵峼ষ峍峐岮峔岮ৃ়
3. ವઘ঻岶岝ঢ়৴঻৑਄ਬ峕બ峵嵓嵤崮崋嵛崝嵤崻崡峕ৌ峁峐5٫崛崡崰嵆嵤崗崊崫崿峼ి৷峃峵ৃ়
4. APA‫ق‬হ৐નੳ‫়ك‬ਔ峕峲峍峐ঢ়৴঻৑਄ਬ岶崓崸嵤岿島峐岮峵ৃ়
5. ઉ੺ফ২峘৫ં岿島峉ঢ়৴঻৑਄ਬ峘੼க岴峲峝সપ‫ق‬঱੶峕ჾਊ峃峵峬峘峼௾岹‫ك‬峕બ峵ଃਜ崯嵤崧岶⃦க峼தૌ峁峔岮ৃ়‫ق‬ถ಍峙ઃ嵂嵤崠૞ස‫ك‬© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

432‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ崟嵛崔嵅嵤嵓峘୎ૡ੼તઘ਑峙‫ء‬¾ ਏ੯1‫؟‬੕ઽোসપ岶10௲ਐ崟嵛崔嵅嵤嵓崱嵓த峘ভ঺峑岬峵岽峒‫ق‬ৗૠਏ੯‫ك‬¾ ਏ੯2‫؟‬૚崓崮崜嵒嵤峕岴岮峐⃦க峼த岲峵਄ਬ峼ষ峍峐岮峵岽峒ঢ়৴঻৑਄ਬ峘崓崮崜嵒嵤⃦க‫ق‬SGD‫ط‬ফ২‫ك‬ঢ়৴঻岵峳峘භো਄ਬ

15௲ਐ崱嵓

ঢ়৴঻峢峘୿ਲ਼਄ਬ

15௲ਐ崱嵓

ঢ়৴঻峢峘嵕嵤嵛峘೵હ਄ਬ

15௲ਐ崱嵓

ঢ়৴঻岵峳峘嵕嵤嵛峘೙ো਄ਬ

15௲ਐ崱嵓

૽ਜ઀୹਄ਬ岝嵕崌嵌嵓崮崋਄ਬ岝൛೵મಉ峇峘౎峘਄ਬ૚਄ਬ崓崮崜嵒嵤峕峎岷1௲ਐ崱嵓

9঱੶2ਏ੯峼௥峉峃ৃ়峕峙岝૘峔岹峒峬3ফ峕঳২峙୎ૡ੼તધછ峼ಌৗ峁峔岻島峚峔峳峔岮峒ૠ৒岿島峐岮峵岞© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

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44

2. 崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊર๴ઘ਑

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ崟嵛崔嵅嵤嵓ುਡ峘ਃચఁপৎ峕ਫ਼ୈ峃峣岷ર๴ઘ਑峙‫ء‬¾ 崟嵛崔嵅嵤嵓峕峙岝৉ୠଁฐভ঺岝੟૴ଁฐভ঺岝স੆嵣ଃਜଁฐভ঺਱岻峘ર๴ઘ਑岶岬峴峨峃岞৉ୠ峨峉峙崘嵕嵤崸嵓ম঺ણ৿
峘യਤ

നಔ峘യਤ

স੆嵣ଃਜણ৿峘യਤ• 崌嵛崧嵤崲崟嵏崲嵓嵣嵀崫崱嵣崗崒嵤崧嵤嵣崊嵗嵤崱‫ق‬IHQ‫ك‬• 崘嵕嵤崸嵓嵣崰嵔嵤崨嵤嵣崿嵕崘嵑嵈‫ق‬GTP‫ك‬• স੆嵣ଃਜ崣崗崧嵤 ‫ق‬FTC‫ك‬崌嵛崣嵛崮崋崾

• ઘ૨5٫峨峉峙10٫

• ઘ૨5٫峨峉峙10٫

• ઘ૨8٫峑ਉಋ5ফ‫ق‬భশ૭‫ك‬• ર๴ઘ૨嵣਋৑峙崟嵛崔嵅嵤嵓৽ੋ৫৅ૂ‫ق‬EDB‫ك‬峒峘ઐ௱峕峲峴ৠ৒• ਗব岵峳峘೙ো島峘੍௸সਹ峕ৌ峃峵౺೎ઘඊ௾

© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

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46

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ崌嵛崧嵤崲崟嵏崲嵓嵣嵀崫崱崗崒嵤崧嵤嵣崊嵗嵤崱‫ق‬IHQ‫ك‬嵆崵崠嵉嵛崰崽崋嵤岝峇峘౎崝嵤崻崡崽崋嵤 ಉ

ਲਗ৕ভ঺
঩ম஡ভ঺

崟嵛崔嵅嵤嵓
৉ୠଁฐভ঺

ਲਗ৕ভ঺
ਲਗ৕ভ঺

¾ ଁฐણ৿峕બ峵ઘਜર๴ೈ઼

9 ଁฐ঵ਜ岵峳ে峂峵ਹஇ峕ৌ峁峐5٫峨峉峙10٫峘ೄ੖ઘ૨岶ి৷岿島峵‫ق‬ਈপಌৗ਋৑40ফ‫ك‬© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

47

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊ崘嵕嵤崸嵓嵣崰嵔嵤崨嵤嵣崿嵕崘嵑嵈‫ق‬GTP‫ك‬
঩ম஡ভ঺

൹௢

崟嵛崔嵅嵤嵓৹୸‫ط‬崰嵔嵤崯崋嵛崘ುਡ

லো੔

നಔઽো

¾ നಔ਄ਬ峕બ峵ઘਜર๴ೈ઼

9 崘嵕嵤崸嵓嵣崰嵔嵤崨嵤嵣崿嵕崘嵑嵈峘ੳ৒峼ਭ岻峵岽峒峑നಔਹஇ峕峎岮峐ೄ੖ઘ૨
峘5٫峨峉峙10٫岶ి৷岿島峵© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

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48

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊস੆嵣ଃਜ崣崗崧嵤‫ق‬FTC‫ك‬崌嵛崣嵛崮崋崾嵆崵崠嵉嵛崰崽崋嵤岝সਹ ಉ

সਹ

ਲਗ৕ভ঺
崟嵛崔嵅嵤嵓
৉ୠଁฐভ঺

঩ম஡ভ঺

ਲਗ৕ভ঺
ਲਗ৕ভ঺

¾ স੆ଃਜણ৿峕બ峵ઘਜર๴ೈ઼

9 স੆ଃਜਹஇ峕峎岮峐8٫峘ર๴嵔嵤崰峘ి৷
9 崟嵛崔嵅嵤嵓বਗ峢峘ਹඅ੍௸峕ঢ়峃峵౺೎ઘ峘ඊ௾© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

49

2‫؝‬崟嵛崔嵅嵤嵓峘ઘਜ峘੦ຊર๴ઘ਑峘ి৷্১峙‫ء‬¾ 崟嵛崔嵅嵤嵓峕岴岻峵੗岹峘ર๴ઘ਑峙ঢ়બ઻ૂ峕ৌ峃峵ணட嵣ੈ৮峼৽峐ੳ૭峼ਭ岻峵岽峒峕峔峴峨峃岞঳ಹ৓峔崧崫崗崡崌嵛崣嵛崮崋崾଑ো峘崽嵕嵤

Phase 1 –崌嵛崣嵛崮崋崾
峘ਫ਼ୈ

Phase 2 –
崻崠崵崡
嵊崯嵒嵛崘

Phase 3 –崌嵛崣嵛崮崋崾
峘ணட

Phase 4 –崌嵛崣嵛崮崋崾
峘ৰষ© 2022 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee. All rights reserved.

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50䠘⏝ㄒゎㄝ䠚㻌Ք㖀㖌㖍ӡԑՃՃԴՇӨӯӨԢԵՆՊԺԳԵՇӨԣԱՌӢӨ Ө   ೧ΓΕ಍೘͠Ηͱ͏ΖҲൢভඇ੭͹͞ͳɽ෼඾͹ླྀ௪ɼγʖϑη͹఑‫࣎ڛ‬͹෉ՅՃ஍Ͷ՟੭͠ΗΖ੭ۜͲ͍Εɼ෼඾ΏγʖϑηΝ఑‫ͤڛ‬Ζ՟੭ࣆ‫͗ंۂ‬ভඇं͖Δ௅फ
͢ɼ೴෉ͤΖɽ஦ؔ‫ंۂ‬ͺɼ࢕೘࣎Ͷ࢕೘੭ֻΝࢩ෹͏ LQSXWWD[ʥɼജ৏࣎Ͷ‫͖ٮޒ‬Δജ
৏੭ֻΝण͜खΕʤRXWSXWWD[ʥɼ࠹शదͶͺɼ࠹‫ޛ‬͹ভඇं͗સֻෝ୴ͤΖ࢕ૌΊͳ͵ͮͱ͏Ζɽ ೧  ݆  ೖҐ߳ɼ੭ིͺ ˍʤͪͫ͢ɼ ೧༩ࢋҌͶ͕͏ͱɼ ೧Ͷ ˍ΃ɼ ೧Ͷ͠ΔͶ ˍ΃ଁ੭ͤΖ͞ͳ͗ޮන͠Ηͱ͏ΖʥɽӨՔ㖂㖋㕺㖌ӡԔՂՀԱՂԴӨԡԵՊԵՂՉԵӨԋՉՈԸՃՆԺՈՍӨՃԶӨԢԺՂԷԱՄՃՆԵӢӨ Ө  εϱΪϛʖϩͶ͕͜Ζ੭੏સൢͶ‫ܐ‬Ζ؇‫ׯ׍‬ுͲ͍Ζ಼ࠅࡂ೘ு͹͞ͳɽӨՔԟԏԟԟԞԙӡԟԱՂӷԏՉՆՃՄԵԱՂӨԟՉԲՀԺԳӨԟՆՃԳՉՆԵՁԵՂՈӨԞՂԙԺՂԵӢӨ Ө  ण൅஭Ώ੧‫ٽ‬Ͷ͖͖ΖుࢢชॽΝϋρφϭʖέ৏ͲΏΕखΕͤΖͪΌ͹ʰชॽ࢕༹ʱ
ʰϋρφϭʖέʱʰӣ༽ϩʖϩʱ͹‫Ͳ֪و‬ɼࠅࡏద͵ඉӨཤૌ৭Ͳ͍Ζ 2SHQ3HSSRO ͗؇
ཀྵ͢ͱ͏Ζήϫʖώϩ͵ඬ६‫͍Ͳ֪و‬Ζɽ  ͵͕ɼຌॽͶ͕͜ΖϘϛϩ͹න‫ى‬ͺʰ3(332/ʱͲ౹ҲͤΖɽӨՔԢԑԎӨ  εϱΪϛʖϩͲ࢘ΚΗͱ͏ΖεϱΪϛʖϩχϩͳ͏͑௪աɽ௪աώηίρφ੏Νࡀ༽͢ɼรಊ෱͗Ҳఈ͹࿰಼ͶफΉΖΓ͑ͶεϱΪϛʖϩ௪ա౲‫͗ۃ‬ӣӨ͢ͱ͏ΖͪΌɼรಊི͗҈ఈ͢ͱ͏Ζͳ͏͑ಝ௅͍͗Ζɽ௪ա‫ͱ͢ͳߺى‬ʰ6ˊʱ΍࢘༽͠ΗΖ͗ɼຌॽͶ͕͏ͱͺ੊ֆ‫ڠ‬௪Ͳ༽͏ΔΗΖ௪աαʖχʰ6*'ʱͲන‫ى‬Ν౹ҲͤΖɽ 

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