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Software Taxation Introduction
Shrink-wrap software
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| [ Publication date Jan 01, 2001 ] |
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In the guidelines, a "shrink-wrap software" has the following characteristics:-- it is distributed in wrapped boxes, usually in the form of CDs or diskette;
- it is accompanied by a shrink-wrap licence;
- the buyer can use the program on his computer but cannot modify it;
- the licence must prohibit reverse engineering, decompilation or disassembly of the program.
Typically shrink-wrap software are standard software such as computer games, operating systems, application software that are available off-the-shelf. It does not matter if the shrink-wrap software was bought for re-sale. Nor does it matter if the software was shrink-wrapped in Singapore. However, if the CDs or diskettes are pressed/ manufactured in Singapore from a master copy, then the exemption does not apply. |
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