Income Tax (Prescribed Information) Rules 2004

No. S 380

Income Tax Act

(Chapter 134)

In exercise of the powers conferred by sections 6(10A) and 7(1) of the Income Tax Act, the Minister for Finance hereby makes the following Rules:

Citation and commencement

1. These Rules may be cited as the Income Tax (Prescribed Information) Rules 2004 and shall come into operation on 1st July 2004.

Prescribed information

2. The information specified in the Schedule is hereby prescribed for the purposes of section 6(10A) of the Act.

THE SCHEDULE

Rule 2

Prescribed Information

1.	The turnover, profit and loss of any person in any year of assessment that is derived from any trade, business, profession or vocation carried on by that person.

2.	The nature and amount of any income of any person in any year of assessment.

3.	The nature and amount of any expense incurred by any person in any year of assessment.

4.	The nature and amount of any donation made by any person in any year of assessment.

5.	The nature and amount of any provision for any anticipated liability made by any person in any year of assessment.

6.	The chargeable income of any person for any year of assessment.

7.	The company or business registration number, or where the information relates to an individual, the identification number, of any person.

8.	Description of the trade, business, profession or vocation (including classification codes), marital status and educational qualification of any person.

Made this 24th day of June 2004.

LIM SIONG GUAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[R32.1.2689 Vol. 2; AG/LEG/SL/134/2002/13 Vol. 1]

(To be presented to Parliament under section 7(2) of the Income Tax Act).