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96333 LV15
发表于 13-12-2012 11:57:33
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Qualifying criteria - For child born on or after 1 Jan 2008
To check your eligibility for Parenthood Tax Rebate, please click here(94.0KB)NEW.
You can claim PTR if you are a married/divorced/widowed Singapore tax resident and the qualifying child is –
(a) A legitimate child
Born to your family on or after 1 January 2008; and
Becomes a Singapore citizen at the time of birth or within 12 months thereafter.
(b) An illegitimate child
Born on or after 1 January 2008 and whose birth occurs before the marriage of the natural parents; and
Whose natural parents become lawfully married before he reaches 6 years old; and
Becomes a Singapore citizen at the time of marriage of his natural parents or within 12 months thereafter.
(c) A child
Legally adopted on or after 1 January 2008 but before he reaches 6 years old; and
Becomes a Singapore citizen at the time of legal adoption or within 12 months thereafter Back to Top
Qualifying criteria - For child born before 1 Jan 2008
You can claim PTR if you are a married/divorced/widowed Singapore tax resident and the qualifying child is –
(a) A 2nd, 3rd or 4th legitimate child
Born to your family on or after 1 January 2004; and
Becomes a Singapore citizen at the time of birth or within 12 months thereafter.
(b) A 2nd, 3rd or 4th illegitimate child
Born on or after 1 January 2004 and whose birth occurs before the marriage of the natural parents; and
Whose natural parents become lawfully married before he reaches 6 years old; and
Becomes a Singapore citizen at the time of marriage of his natural parents or within 12 months thereafter.
(c) A 2nd, 3rd or 4th child
Legally adopted on or after 1 January 2004 but before 1 January 2006; or
Legally adopted on or after 1 January 2006 but before he reaches 6 years old; and
Becomes a Singapore citizen at the time of legal adoption or within 12 months thereafter Back to Top
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