政策法规现行有效新加坡海运规则

No. 11 of 2015 - EXEMPTION FROM WITHHOLDING TAX FOR QUALIFYING PAYMENTS MADE IN RESPECT OF QUALIFYING FINANCING ARRANGEMENTS OBTAINED FOR FINANCING SINGAPORE-FLAGGED SHIPS

效力	法规类型	发布日期	生效日期	发文机构
现行有效	规范性文件	2016-06-26	2016-06-26	Maritime and Port Authority of Singapore (MPA)

发布06-26

生效06-26

摘要总结AI 辅助解读

新加坡海事及港务管理局（MPA）发布通告，明确针对悬挂新加坡旗船舶的融资安排给予预提税（WHT）自动豁免。该政策适用于2011年6月1日后支付的合格款项，且贷款需在2016年5月31日前签订。根据2015年预算声明，豁免范围已扩展至融资租赁、分期付款购买及用于注资或公司间贷款的特定情形，并将合格贷款签订截止日期延长至2021年5月31日。船东需向MPA提交自我申报表格以享受此优惠，若申报不实政府有权追缴税款。

MARITIME AND PORT AUTHORITY OF SINGAPORE

SHIPPING CIRCULAR

NO. 11 OF 2015

MPA Shipping Division

460 Alexandra Road

21st Storey PSA Building

Singapore 119963

Fax: 63756231

http://www.mpa.gov.sg

26 June 2015

Applicable to: This circular should be brought to the attention of all

Singapore-flagged ship owners that are assessed under Section 13A of the

Singapore Income Tax Act.

EXEMPTION FROM WITHHOLDING TAX FOR QUALIFYING PAYMENTS

MADE IN RESPECT OF QUALIFYING FINANCING ARRANGEMENTS

OBTAINED FOR FINANCING SINGAPORE-FLAGGED SHIPS

1 Automatic withholding tax (WHT) exemption is, subject to conditions,

granted on qualifying payments made on or after 1 June 2011 in respect of

qualifying loans entered into on or before 31 May 2016 to finance the

purchase or construction of Singapore-flagged ships1.

2 In his 2015 Budget Statement, the Deputy Prime Minister and Minister

for Finance announced that the automatic WHT exemption regime will be

extended to qualifying payments made on qualifying loans taken on or before

31 May 2021. In addition, the regime would be expanded to cover finance

leases treated as sale, hire purchase arrangements and loans used to finance

equity injection or intercompany loans to wholly-owned special purpose

vehicles for the purchase or construction of Singapore-flagged ships.

3 To enjoy the automatic WHT exemption, entities are required to submit

a self-declaration form (the “Form”) for each loan obtained to inform the

relevant authorities that the qualifying conditions have been met. The Form

has to be submitted to the MPA by the 15th of the month following the first

relevant payment due date to the non-resident. A copy of the Form (which

sets out the qualifying conditions for the automatic WHT exemption) is

attached as Annex A.

4 Should there be any changes to the representations/declarations made

in the Form, a new Form must be submitted immediately. Please submit the

duly completed and signed form, signed financing agreement as well as

documentary evidence (where required) to the Maritime and Port Authority of

Singapore, International Maritime Centre Division, 460 Alexandra Road, #19-

00 PSA Building, Singapore 119963. Please also email a soft copy of the

completed form to imc_mpa@mpa.gov.sg. To account for any non-disclosure

of material information, false or incorrect declarations made in the information

provided, the Government reserves the right to recover the taxes that should

have been withheld.

1 If an entity is unable to meet the qualifying conditions for the automatic WHT exemption, it may apply

to the Ministry of Finance for WHT exemption under Section 13(4) of the Singapore Income Tax Act.

5 Any queries relating to the filling up of the form and taxation matters

should be directed to the International Maritime Centre (IMC) Division’s

contact via email: imc_mpa@mpa.gov.sg or Tel: +65 6375 1927/1766.

Further matters relating to the registration of ships should be directed to Ms

Wan Fei Fei, Assistant Director (Registry), MPA, via Tel: (65) 6375 6228, Fax:

(65) 6375 6231, or to the Singapore Registry of Ships dedicated contact via

email: marine@mpa.gov.sg and Tel: (65) 6375 1932.

TAN SUAN JOW

DIRECTOR OF MARINE

MARITIME AND PORT AUTHORITY OF SINGAPORE