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Chargeable Income of Companies

Updated 7 months ago

IRAS (Inland Revenue Authority of Singapore)

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 YA2022, 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.
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.
There will be differences between the Net Tax Assessed (NTA) and the Tax Collection published on data.gov.sg. NTA is the net tax assessed to be payable or repayable by an entity after taking into account allowable tax credits, tax remission, tax rebates and tax deducted at source, for a specific tax period. This might be different from the amount of tax collected as the taxes could be collected or refunded across different Financial Years (FY) due to taxpayers paying their taxes via GIRO instalments or having their past years’ assessments reviewed.

Data explorer

ChargeableIncomeofCompanies.csv (16 rows, 1.8 KB)

Year of Assessment Year (YYYY)	No. of Companies Assessed Numeric	Total Income Numeric	Approved Donations Numeric	Chargeable Income before Reliefs and Exemption Numeric	Group Relief Numeric	Loss Carry-back Relief Numeric	Full/ Partial Tax Exemption Numeric	Chargeable Income Numeric	Gross Tax Payable Numeric	Tax Deducted at Source Numeric	Other Tax Set-offs Numeric	Net Tax Assessed Numeric
(Null)0.0%	(Null)0.0%	(Null)0.0%	(Null)0.0%	(Null)0.0%	(Null)0.0%	(Null)0.0%	(Null)0.0%	(Null)0.0%	(Null)0.0%	(Null)0.0%	(Null)0.0%	(Null)0.0%
2007	123558	31852563	144932	69238304	1006121	27100	1705042	66500041	11058763	1416024	251825	9390914
2008	132335	41789422	304607	82078918	1429978	45762	3697318	76905860	11572243	1144681	282922	10144640
2009	147606	31257184	642328	82021450	2960974	49397	4157470	74853609	11152677	48566	387093	10717018
2010	155790	20400799	870509	81163272	2374805	89035	4225185	74474247	10694156	39695	392308	10262153
2011	161211	25895750	1205382	93486773	3674118	79130	4408280	85325245	12098910	20978	800008	11277925
2012	169784	38139452	1094624	108046347	4158529	75543	4751823	99060452	13771148	21844	550979	13198325
2013	174599	24721470	2089240	109638040	5373051	59684	5050916	99154390	13674567	25007	991311	12658249
2014	183888	22516587	2325322	112843623	4694259	60213	5434735	102654416	13946505	16350	1033929	12896226
2015	198727	26014675	2387036	121173849	5552597	71726	5871552	109677974	14869936	12469	1604074	13253393
2016	207317	24401528	3096069	129046854	5418286	60128	5994528	117573912	15654515	9884	1809090	13835540

Column legend

Title	Column name	Data type	Unit of measure	Description
Year of Assessment	year_of_assessment	Year (YYYY)	-	-
No. of Companies Assessed	no_of_companies_assessed	Numeric	-	-
Total Income	total_income	Numeric	S$ Thousand	The unit of measure is S$ Thousand.
Approved Donations	donations	Numeric	S$ Thousand	The unit of measure is S$ Thousand.
Chargeable Income before Reliefs and Exemption	ci_before_reliefs_exemption	Numeric	S$ Thousand	The unit of measure is S$ Thousand.
Group Relief	group_relief	Numeric	S$ Thousand	The unit of measure is S$ Thousand.
Loss Carry-back Relief	loss_carryback_relief	Numeric	S$ Thousand	The unit of measure is S$ Thousand.
Full/ Partial Tax Exemption	tax_exemption	Numeric	S$ Thousand	The unit of measure is S$ Thousand.
Chargeable Income	ci	Numeric	S$ Thousand	The unit of measure is S$ Thousand.
Gross Tax Payable	gross_tax_payable	Numeric	S$ Thousand	The unit of measure is S$ Thousand.
Tax Deducted at Source	tax_deducted_at_source	Numeric	S$ Thousand	The unit of measure is S$ Thousand.
Other Tax Set-offs	other_tax_set_offs	Numeric	S$ Thousand	The unit of measure is S$ Thousand.
Net Tax Assessed	net_tax_assessed	Numeric	S$ Thousand	The unit of measure is S$ Thousand.

Sample OpenAPI query

This code can be used to test a sample API query. It retrieves the data catalogue of this dataset. For a complete guide on query parameters and syntax, please refer to the API documentation. Try it out on your browser to see the response schema.

import requests
          
dataset_id = "d_5fb6c63912ced676d4a99dc03c4e6b6e"
url = "https://data.gov.sg/api/action/datastore_search?resource_id="  + dataset_id 
        
response = requests.get(url)
print(response.json())

Data explorer

ChargeableIncomeofCompanies.csv (16 rows, 1.8 KB)

Year of Assessment Year (YYYY)	No. of Companies Assessed Numeric	Total Income Numeric	Approved Donations Numeric	Chargeable Income before Reliefs and Exemption Numeric	Group Relief Numeric	Loss Carry-back Relief Numeric	Full/ Partial Tax Exemption Numeric	Chargeable Income Numeric	Gross Tax Payable Numeric	Tax Deducted at Source Numeric	Other Tax Set-offs Numeric	Net Tax Assessed Numeric
(Null)0.0%	(Null)0.0%	(Null)0.0%	(Null)0.0%	(Null)0.0%	(Null)0.0%	(Null)0.0%	(Null)0.0%	(Null)0.0%	(Null)0.0%	(Null)0.0%	(Null)0.0%	(Null)0.0%
2007	123558	31852563	144932	69238304	1006121	27100	1705042	66500041	11058763	1416024	251825	9390914
2008	132335	41789422	304607	82078918	1429978	45762	3697318	76905860	11572243	1144681	282922	10144640
2009	147606	31257184	642328	82021450	2960974	49397	4157470	74853609	11152677	48566	387093	10717018
2010	155790	20400799	870509	81163272	2374805	89035	4225185	74474247	10694156	39695	392308	10262153
2011	161211	25895750	1205382	93486773	3674118	79130	4408280	85325245	12098910	20978	800008	11277925
2012	169784	38139452	1094624	108046347	4158529	75543	4751823	99060452	13771148	21844	550979	13198325
2013	174599	24721470	2089240	109638040	5373051	59684	5050916	99154390	13674567	25007	991311	12658249
2014	183888	22516587	2325322	112843623	4694259	60213	5434735	102654416	13946505	16350	1033929	12896226
2015	198727	26014675	2387036	121173849	5552597	71726	5871552	109677974	14869936	12469	1604074	13253393
2016	207317	24401528	3096069	129046854	5418286	60128	5994528	117573912	15654515	9884	1809090	13835540

Column legend

Title	Column name	Data type	Unit of measure	Description
Year of Assessment	year_of_assessment	Year (YYYY)	-	-
No. of Companies Assessed	no_of_companies_assessed	Numeric	-	-
Total Income	total_income	Numeric	S$ Thousand	The unit of measure is S$ Thousand.
Approved Donations	donations	Numeric	S$ Thousand	The unit of measure is S$ Thousand.
Chargeable Income before Reliefs and Exemption	ci_before_reliefs_exemption	Numeric	S$ Thousand	The unit of measure is S$ Thousand.
Group Relief	group_relief	Numeric	S$ Thousand	The unit of measure is S$ Thousand.
Loss Carry-back Relief	loss_carryback_relief	Numeric	S$ Thousand	The unit of measure is S$ Thousand.
Full/ Partial Tax Exemption	tax_exemption	Numeric	S$ Thousand	The unit of measure is S$ Thousand.
Chargeable Income	ci	Numeric	S$ Thousand	The unit of measure is S$ Thousand.
Gross Tax Payable	gross_tax_payable	Numeric	S$ Thousand	The unit of measure is S$ Thousand.
Tax Deducted at Source	tax_deducted_at_source	Numeric	S$ Thousand	The unit of measure is S$ Thousand.
Other Tax Set-offs	other_tax_set_offs	Numeric	S$ Thousand	The unit of measure is S$ Thousand.
Net Tax Assessed	net_tax_assessed	Numeric	S$ Thousand	The unit of measure is S$ Thousand.

Chargeable Income of Companies

Data explorer

ChargeableIncomeofCompanies.csv (16 rows, 1.8 KB)

Column legend

Analyse this dataset with Colab Notebook

Sample OpenAPI query

Citation

About this dataset

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Data explorer

ChargeableIncomeofCompanies.csv (16 rows, 1.8 KB)

Column legend

Analyse this dataset with Colab Notebook

Chart: Chargeable Income