TOPアジア経済法令ニュース第7　シンガポール（アジア経済法令ニュース24-16）

アジア経済法令ニュース

第7　シンガポール（アジア経済法令ニュース24-16）

2024.04.19
  1. Inland Revenue Authority of Singapore (Amendment) Act 2024
    Passed by Parliament on 16 February 2024 and assented to by the President on 22 March 2024
  2. Income Tax (Amendment) Act 2020 – Income Tax (Amendment) Act 2020 (Commencement) Notification 2024
    First published in the Government Gazette, Electronic Edition, on 12 April 2024 and Section 61(4), (5), (9), (10), (13), (14), (15), (16), (17), (18), (21),(23), (25), (26), (27), (28), (29), (32), (33) and (35) of the Income Tax (Amendment) Act 2020 comes into operation on 12 April 2024.; No. S 297/2024
  3. Income Tax (Amendment) Act 2021 – Income Tax (Amendment) Act 2021 (Commencement) Notification 2024
    First published in the Government Gazette, Electronic Edition, on 12 April 2024 and Sections 5(1)(a) and (2), 37, 38(1)(a) and (2), 39 and 40 of the Income Tax (Amendment) Act 2021 come into operation on 12 April 2024.; No. S 298/2024
  4. Income Tax Act 1947 – Income Tax (Concessionary Rate of Tax for Approved Finance and Treasury Centre) (Amendment) Regulations 2024
    First published in the Government Gazette, Electronic Edition, on 12 April 2024 and Regulation 4 is deemed to have come into operation on 31 December 2021 and Regulations 2 and 3 come into operation on 12 April 2024.; No. S 299/2024
  5. Income Tax Act 1947 – Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) (Amendment) Regulations 2024
    First published in the Government Gazette, Electronic Edition, on 12 April 2024 and Regulations 2 and 3(a) are deemed to have come into operation on 31 December 2021 and Regulations 3(b) to (e) and 4 come into operation on 12 April 2024.; No. S 300/2024
  6. Income Tax Act 1947 – Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) (Amendment) Order 2024
    First published in the Government Gazette, Electronic Edition, on 12 April 2024 and comes into operation on 12 April 2024.; No. S 301/2024
  7. Income Tax Act 1947 – Income Tax (Concessionary Rate of Tax for Global Trading Companies) (Amendment) Regulations 2024
    First published in the Government Gazette, Electronic Edition, on 12 April 2024 and Regulations 2(a), (b) and (d) to (g) and 3(a) are deemed to have come into operation on 31 December 2021and Regulations 2(c), 3(b) and 4 come into operation on 12 April 2024.; No. S 302/2024
  8. Income Tax Act 1947 – Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) (Amendment) Order 2024
    First published in the Government Gazette, Electronic Edition, on 12 April 2024 and Paragraphs 2(a) and (c) and 4 are deemed to have come into operation on 31 December 2021and Paragraphs 2(b) and 3 come into operation on 12 April 2024.; No. S 303/2024
  9. Income Tax Act 1947 – Income Tax (Exemption of Foreign Income of Approved International Shipping Enterprises) (Amendment) Order 2024
    First published in the Government Gazette, Electronic Edition, on 12 April 2024 and comes into operation on 12 April 2024.; No. S 304/2024
  10. Income Tax Act 1947 – Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) (Amendment) Order 2024
    First published in the Government Gazette, Electronic Edition, on 12 April 2024 and comes into operation on 12 April 2024.; No. S 305/2024
  11. Income Tax Act 1947 – Income Tax (Exemption of Income of Approved Venture Company) (Amendment) Regulations 2024
    First published in the Government Gazette, Electronic Edition, on 12 April 2024 and Regulation 2(a) is deemed to have come into operation on 31 December 2021 and Regulation 2(b) comes into operation on 12 April 2024.; No. S 306/2024
  12. Income Tax Act 1947 – Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans and Finance Leases) (Amendment) Notification 2024
    First published in the Government Gazette, Electronic Edition, on 12 April 2024 and Paragraph 3 is deemed to have come into operation on 31 December 2021 and Paragraph 2 comes into operation on 12 April 2024.; No. S 307/2024
  13. Income Tax Act 1947 – Income Tax (Finance Lease of Container — Section 13(4) Exemption) (Amendment) Notification 2024
    First published in the Government Gazette, Electronic Edition, on 12 April 2024 and Paragraph 3 is deemed to have come into operation on 31 December 2021 and Paragraph 2 comes into operation on 12 April 2024.; No. S 308/2024
  14. Income Tax Act 1947 – Income Tax (Finance Lease of Ship — Section 13(4) Exemption) (Amendment) Notification 2024
    First published in the Government Gazette, Electronic Edition, on 12 April 2024 and Paragraph 3 is deemed to have come into operation on 31 December 2021 and Paragraph 2 comes into operation on 12 April 2024.; No. S 309/2024
  15. Income Tax Act 1947 – Income Tax (Related Party of Approved Container Investment Enterprise under Section 43P) (Amendment) Rules 2024
    First published in the Government Gazette, Electronic Edition, on 12 April 2024 and come into operation on 12 April 2024.; No. S 310/2024
  16. Income Tax Act 1947 – Income Tax (Related Party of Approved Shipping Investment Enterprise under Section 13P) (Amendment) Rules 2024
    First published in the Government Gazette, Electronic Edition, on 12 April 2024 and come into operation on 12 April 2024.; No. S 311/2024
  17. Income Tax Act 1947 – Income Tax (Tax Incentives for Partnerships) (Amendment) Regulations 2024
    First published in the Government Gazette, Electronic Edition, on 12 April 2024 and
    ● Regulations 5(a), (b), (c), (d), (e), (h), (i), (l), (n), (o), (p) and (q) and 8(a), (b), (c), (d), (f), (g), (h) and (i) are deemed to have come into operation on 12 December 2018.
    ● Regulation 4(c) is deemed to have come into operation on 2 December 2019.
    ● Regulation 4(a), (b) and (d) is deemed to have come into operation on 19 February 2020.
    ● Regulation 5(f), (g), (j), (k) and (m) is deemed to have come into operation on 7 December 2020.
    ● Regulation 9 is deemed to have come into operation on 31 December 2021.
    ● Regulations 2, 3, 6, 7 and 8(e) come into operation on 12 April 2024.; No. S 312/2024
  18. Income Tax Act 1947 – Income Tax (Assignment of Functions under Section 3A — Building and Construction Authority) Notification 2024
    First published in the Government Gazette, Electronic Edition, on 12 April 2024 and comes into operation on 12 April 2024.; No. S 313/2024
  19. Income Tax Act 1947 – Income Tax (Assignment of Functions under Section 3A — Economic Development Board) Notification 2024
    First published in the Government Gazette, Electronic Edition, on 12 April 2024 and comes into operation on 12 April 2024.; No. S 314/2024
  20. Income Tax Act 1947 – Income Tax (Assignment of Functions under Section 3A — Enterprise Singapore Board) Notification 2024
    First published in the Government Gazette, Electronic Edition, on 12 April 2024 and comes into operation on 12 April 2024.; No. S 315/2024
  21. Income Tax Act 1947 – Income Tax (Assignment of Functions under Section 3A — Maritime and Port Authority of Singapore) Notification 2024
    First published in the Government Gazette, Electronic Edition, on 12 April 2024 and comes into operation on 12 April 2024.; No. S 316/2024
  22. Income Tax Act 1947 – Income Tax (Assignment of Functions under Section 3A — Singapore Tourism Board) Notification 2024
    First published in the Government Gazette, Electronic Edition, on 12 April 2024 and comes into operation on 12 April 2024.; No. S 317/2024
  23. Patents Act 1994 – Patents (Amendment) Rules 2017 — Corrigendum
    First published in the Government Gazette, Electronic Edition, on 12 April 2024 and rule 7(b), for “Patents Co‑operation Treaty” read “Patent Co‑operation Treaty”.; No. S 318/2024
  24. Income Tax Act 1947 – Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (Amendment No. 2) Notification 2024
    First published in the Government Gazette, Electronic Edition, on 15 April 2024 and
    ● Paragraph 2 is deemed to have come into operation on 31 December 2021.
    ● Paragraphs 3(b) and (c) and 4(a), (c), (e) and (f) are deemed to have come into operation on 4 November 2022.
    ● Paragraphs 3(a) and 4(b) and (d) are deemed to have come into operation on 1 January 2023.
    ● Paragraph 4(g) and (h) comes into operation on 15 April 2024.
    ; No. S 325/2024
  25. Income Tax Act 1947 – Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (Amendment No. 3) Notification 2024
    First published in the Government Gazette, Electronic Edition, on 15 April 2024 and
    ● Paragraph 2(a) and (b) is deemed to have come into operation on 31 December 2021.
    ● Paragraphs 2(c) and (d) and 3(b), (c) and (d) are deemed to have come into operation on 4 November 2022.
    ● Paragraph 3(a) is deemed to have come into operation on 1 January 2024.
    ● Paragraph 3(e) comes into operation on 15 April 2024
    ; No. S 326/2024
  26. Income Tax Act 1947 – Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (Amendment No. 4) Notification 2024
    First published in the Government Gazette, Electronic Edition, on 15 April 2024 and
    ● Paragraph 2(a) and (b) is deemed to have come into operation on 31 December 2021.
    ● Paragraph 2(c) and (d) is deemed to have come into operation on 4 November 2022.
    ● Paragraph 3 comes into operation on 15 April 2024.
    ; No. S 327/2024
  27. Income Tax Act 1947 – Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (Amendment No. 5) Notification 2024
    First published in the Government Gazette, Electronic Edition, on 15 April 2024 and
    ● Paragraphs 2(a) and (b) and 3(e) are deemed to have come into operation on 31 December 2021.
    ● Paragraphs 2(c) and (d) and 3(a), (b) and (c) are deemed to have come into operation on 4 November 2022.
    ● Paragraph 3(d) comes into operation on 15 April 2024.
    ; No. S 328/2024
  28. Income Tax Act 1947 – Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (Amendment No. 6) Notification 2024
    First published in the Government Gazette, Electronic Edition, on 15 April 2024 and
    ● Paragraph 2 is deemed to have come into operation on 31 December 2021.
    ● Paragraph 3(a), (b) and (c) is deemed to have come into operation on 4 November 2022.
    ● Paragraph 3(d) and (e) comes into operation on 15 April 2024.
    ; No. S 329/2024
  29. Income Tax Act 1947 – Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (Amendment No. 7) Notification 2024
    First published in the Government Gazette, Electronic Edition, on 15 April 2024 and
    ● Paragraph 3(g) is deemed to have come into operation on 8 October 2018.
    ● Paragraph 3(d), (e), (h), (i), (j) and (k) is deemed to have come into operation on 4 November 2022.
    ● Paragraphs 2 and 3(a), (b), (c), (f), (l) and (m) come into operation on 15 April 2024.
    ; No. S 330/2024
  30. Income Tax Act 1947 – Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (Amendment No. 8) Notification 2024
    First published in the Government Gazette, Electronic Edition, on 15 April 2024 and
    ● Paragraph 2(b), (c) and (d) is deemed to have come into operation on 4 November 2022.
    ● Paragraph 2(a) is deemed to have come into operation on 1 January 2023.
    ● Paragraph 2(e) and (f) comes into operation on 15 April 2024.
    ; No. S 331/2024
  31. Income Tax Act 1947 – Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (Amendment No. 9) Notification 2024
    First published in the Government Gazette, Electronic Edition, on 15 April 2024 and
    ● Paragraph 2(b), (c) and (d) is deemed to have come into operation on 4 November 2022.
    ● Paragraph 2(a) is deemed to have come into operation on 1 January 2023.
    ● Paragraph 2(e) and (f) comes into operation on 15 April 2024.
    ; No. S 332/2024
  32. Income Tax Act 1947 – Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (Amendment No. 10) Notification 2024
    First published in the Government Gazette, Electronic Edition, on 15 April 2024 and
    ● Paragraphs 2 and 5(b) to (h) are deemed to have come into operation on 31 December 2021.
    ● Paragraph 3(d), (e) and (f) is deemed to have come into operation on 4 November 2022.
    ● Paragraph 3(c) is deemed to have come into operation on 1 January 2023.
    ● Paragraphs 3(a), (b), (g), (h) and (i), 4 and 5(a) come into operation on 15 April 2024.
    ; No. S 333/2024