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Budget 2012
Corporate Tax
SME Cash Grant
Enhancement of Productivity and Innovation Credit Scheme
Enhancement of Special Employment Credit
Providing Tax Certainty on Disposal Gains from Equity Investments
Enhancement of Renovation and Refurbishment Deduction Scheme
Enhancement of Merger & Acquisition Scheme
Simplifying Capital Allowance Claims for Low-value Assets
Enhancement of Double Tax Deduction for Internationalisation Scheme
Extension of Filing and Payment Deadline for Withholding Tax
Introduction of Integrated Investment Allowance Scheme
Maritime Sector Incentive - Tax Exemption Certainty on Disposal Gains
Withholding Tax Exemption on Charter Payments on Ships
Enhancement of Maritime Sector Incentive - Maritime Leasing (Container) Award
Extension and Enhancement of Aircraft Leasing Scheme
Enhancement of Liberalised Withholding Tax Exemption Regime for Specified Entities
Extension of Withholding Tax Exemption for Over-The-Counter (OTC) Financial Derivatives Payments
Extension of Deductibility of Provisions for Collective Impairment Loan Losses
Enhancement of Specified Income and Designated Investment Lists
Liberalisation of Cash Distribution Requirement for Real Estate Investment Trusts
Goods & Services Tax
Personal Tax
CPF
Others
Appendices
KPMG Singapore Pre-Budget 2012 Forum
KPMG's Proposals
KPMG's Media Contributions
Productivity and Innovation Credit Benefits Calculator
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  • Singapore Budget
  • Budget 2012
  • Corporate Tax

Corporate Tax 

  • SME Cash Grant
  • Enhancement of Productivity and Innovation Credit Scheme (updated 27/7/2012)
  • Enhancement of Special Employment Credit
  • Providing Tax Certainty on Disposal Gains from Equity Investments (updated 25/6/2012)
  • Enhancement of Renovation and Refurbishment Deduction Scheme
  • Enhancement of Merger & Acquisition Scheme
  • Simplifying Capital Allowance Claims for Low-value Assets
  • Enhancement of Double Tax Deduction for Internationalisation Scheme
  • Extension of Filing and Payment Deadline for Withholding Tax
  • Introduction of Integrated Investment Allowance Scheme
  • Maritime Sector Incentive - Tax Exemption Certainty on Disposal Gains
  • Withholding Tax Exemption on Charter Payments on Ships
  • Enhancement of Maritime Sector Incentive - Maritime Leasing (Container) Award
  • Extension and Enhancement of Aircraft Leasing Scheme (updated 16/3/2012)
  • Enhancement of Liberalised Withholding Tax Exemption Regime for Specified Entities (updated 10/4/2012)
  • Extension of Withholding Tax Exemption for Over-The-Counter (OTC) Financial Derivatives Payments
  • Extension of Deductibility of Provisions for Collective Impairment Loan Losses
  • Enhancement of Specified Income and Designated Investment Lists (updated 10/4/2012)
  • Liberalisation of Cash Distribution Requirement for Real Estate Investment Trusts
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KPMG International Cooperative ("KPMG International") is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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