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@ -0,0 +1,714 @@
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"hash": "",
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"description": "* Approved Donations refers to the total tax deductions granted in respect of qualifying donations. For the Year of Assessment (YA)2010 to YA2015 and YA2017 to YA2019, the amount of tax deduction granted is 2.5 times the amount of qualifying donation made. For YA2016, the amount of tax deduction granted is 3 times.\r\n* Chargeable Income is the taxable income of a company less allowable or approved deductions such as business losses, expenses, capital allowances, donations and claims for tax reliefs and tax exemptions. Chargeable income is zero if total deduction is more than total income.\r\n* Net Tax Assessed is the net tax payable or repayable by a company after taking into account allowable tax credits, tax remission, tax rebates and tax deducted at source. ",
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"name": "Chargeable Income of Companies",
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"created": "2016-08-30T15:19:11.772631",
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{
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"title": "No. of Companies Assessed",
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"title": "Total Income",
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"title": "Approved Donations",
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{
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"name": "ci_before_reliefs_exemption",
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"title": "Chargeable Income before Reliefs and Exemption",
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{
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"unit_of_measure": "S$ Thousand",
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"title": "Group Relief",
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{
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"unit_of_measure": "S$ Thousand",
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"title": "Loss Carry-back Relief",
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{
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"unit_of_measure": "S$ Thousand",
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"name": "tax_exemption",
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"title": "Full/ Partial Tax Exemption",
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{
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"unit_of_measure": "S$ Thousand",
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"name": "ci",
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"title": "Chargeable Income",
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{
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"unit_of_measure": "S$ Thousand",
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"title": "Gross Tax Payable",
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{
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"unit_of_measure": "S$ Thousand",
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"title": "Tax Deducted at Source",
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{
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"unit_of_measure": "S$ Thousand",
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"title": "Other Tax Set-offs",
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{
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"title": "Tax Group",
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{
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{
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"title": "Assessable Income",
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{
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"title": "Chargeable Income before Reliefs and Exemption",
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{
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{
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{
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"unit_of_measure": "S$ Thousand",
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"title": "Full/ Partial Tax Exemption",
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"type": "numeric",
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{
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"na": "Data not available or not applicable"
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"title": "Chargeable Income",
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{
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"unit_of_measure": "S$ Thousand",
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"name": "gross_tax_payable",
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"title": "Gross Tax Payable",
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"total": 34,
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"type": "numeric",
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},
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{
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"unit_of_measure": "S$ Thousand",
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|
|
"display_name": "Companies",
|
|
|
|
|
"id": "45b9a7da-0c6e-42b3-b2c2-c1353fd463a3",
|
|
|
|
|
"name": "Companies"
|
|
|
|
|
},
|
|
|
|
|
{
|
|
|
|
|
"vocabulary_id": null,
|
|
|
|
|
"state": "active",
|
|
|
|
|
"display_name": "Corporate Tax",
|
|
|
|
|
"id": "7a2813d3-4f64-4fb9-821f-42c8c86ef7e6",
|
|
|
|
|
"name": "Corporate Tax"
|
|
|
|
|
},
|
|
|
|
|
{
|
|
|
|
|
"vocabulary_id": null,
|
|
|
|
|
"state": "active",
|
|
|
|
|
"display_name": "Rental",
|
|
|
|
|
"id": "0bc3c372-4b01-4e44-b69a-ec7eb77deab6",
|
|
|
|
|
"name": "Rental"
|
|
|
|
|
},
|
|
|
|
|
{
|
|
|
|
|
"vocabulary_id": null,
|
|
|
|
|
"state": "active",
|
|
|
|
|
"display_name": "Taxes",
|
|
|
|
|
"id": "e3c7cd32-dac4-473c-a21f-300a914c700c",
|
|
|
|
|
"name": "Taxes"
|
|
|
|
|
}
|
|
|
|
|
],
|
|
|
|
|
"groups": [
|
|
|
|
|
{
|
|
|
|
|
"display_name": "Finance",
|
|
|
|
|
"description": "Fiscal position, exchange rates and CPF",
|
|
|
|
|
"image_display_url": "https://data.gov.sg/uploads/group/2016-10-26-090427.6414884.Finance.svg",
|
|
|
|
|
"title": "Finance",
|
|
|
|
|
"id": "5acc2056-696a-4e29-aa86-00f11392d965",
|
|
|
|
|
"name": "finance"
|
|
|
|
|
}
|
|
|
|
|
],
|
|
|
|
|
"license_id": null,
|
|
|
|
|
"relationships_as_subject": [],
|
|
|
|
|
"organization": {
|
|
|
|
|
"description": "",
|
|
|
|
|
"created": "2015-05-19T01:11:32.616280",
|
|
|
|
|
"title": "Inland Revenue Authority of Singapore",
|
|
|
|
|
"name": "inland-revenue-authority-of-singapore",
|
|
|
|
|
"is_organization": true,
|
|
|
|
|
"state": "active",
|
|
|
|
|
"image_url": "",
|
|
|
|
|
"revision_id": "f7173837-46c5-4f15-9b83-178ee894f64f",
|
|
|
|
|
"type": "organization",
|
|
|
|
|
"id": "e049f25c-f126-44dd-8384-d1e7e1e80468",
|
|
|
|
|
"approval_status": "approved"
|
|
|
|
|
},
|
|
|
|
|
"name": "income-of-companies-by-income-type-annual",
|
|
|
|
|
"isopen": false,
|
|
|
|
|
"url": "",
|
|
|
|
|
"notes": "Total income amount by income type (e.g. trade income, rents, interest, royalties), approved donations, tax set-offs (e.g. group relief, partial tax exemption) and net tax assessed of taxable and non-taxable companies for Year of Assessment (YA)2003 to YA2019. Income is assessed on a preceding year basis. The basis period for any YA is the financial year ending in the year preceding the YA.\r\n\r\n* All figures are as at 31 March two years from each Year of Assessment (i.e. the YA2017 figures are as at 31 March 2019).",
|
|
|
|
|
"owner_org": "e049f25c-f126-44dd-8384-d1e7e1e80468",
|
|
|
|
|
"title": "Income of Companies by Income Type, Annual",
|
|
|
|
|
"revision_id": "40fc710d-1cee-41bb-b1ea-db0ab7bc5643",
|
|
|
|
|
"source_ids": [
|
|
|
|
|
"e049f25c-f126-44dd-8384-d1e7e1e80468"
|
|
|
|
|
]
|
|
|
|
|
}
|
|
|
|
|
}
|