싱가포르 재정부 (MOF) 는 2010년 Budget Statement 에 따라 변경된 소득세 변경에 대한 Public Consultation 을 2010년 6월 28일(월) 에서 7월 19일(월) 까지 실시하고 있다고 발표하였습니다. 주요 변경 사항은 아래와 같으며 원본 문서 확인은 싱가포르 재정부 홈페이지에서 확인이 가능합니다.

Key Changes

- Productivity and Innovation Credit (PIC) scheme to promote investments in six activities along the innovation value chain;

- Tax allowance and stamp duty relief to defray the cost of mergers & acquisitions (M&A);
- Land Intensification Allowance to support enhanced land productivity among industrial users. The Industrial Building Allowance (IBA) will be phased out, but existing claimants can continue to claim their remaining IBA on qualifying buildings until their allowances are written down;

- Tax deduction scheme for angel investors to claim deductions for their investments in start-ups and young companies; and

- Enhancement of various personal income tax reliefs such as the parent and handicapped parent reliefs, dependent-related reliefs, and course fee relief

- Enhancement to the Global Trader Program (GTP) to include structured commodity finance activities as qualifying activities to be incentivised; and
-
Provision of Unique Identification Numbers (UINs) and Unique Entity Number (UEN) by Institutes of a Public Character (IPCs) of their donors to facilitate IRAS administration of tax deduction benefits for such donations.

재정부 홈페이지 : http://app.mof.gov.sg/pc_ita_2010.aspx