Subject : International Taxation

MULTIPLE CHOICE : Give a reason for each answer chosen to get a point.

Amir is Indonesian tax resident who owns 40% of the share in Singapore Ltd. Under 2019 Singapore Ltds income statement show as following details: Income before tax : SGD 10.000.000 Corporate Income tax : SGD 1.700.000 Income after tax : SGD 8.300.000 Nevertheless, after a quarter of 2020, Amir as a majority shareholder of Singapore Ltd. has no received any deviden payment. Based on the data above a. In the fourth month after the annual corporate income tax return filling deadline in Singapore, Amir has to declare his dividend income b. Amir is deemed to received dividend from Singapore Ltd on the amount of SGD 3.320.000 c. Both A and B are correct answers d. A,B,C are incorrect answers