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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25-49）

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25-49）

2025.12.05
  1. Income Tax Act 1947 – Income Tax (Sinochem International (Overseas) Pte. Ltd. — Section 13(12) Exemption) Order 2025
    First published in the Government Gazette, Electronic Edition, on 26 November 2025.;No. S 728/2025
  2. Income Tax Act 1947 – Income Tax (Amalgamation of Companies) (Amendment) Regulations 2025
    First published in the Government Gazette, Electronic Edition, on 27 November 2025 and regulation 2 has effect for the year of assessment 2025 and subsequent years of assessment.; No. S 731/2025
  3. Income Tax Act 1947 – Income Tax (Tax Incentives for Partnerships) (Amendment) Regulations 2025
    First published in the Government Gazette, Electronic Edition, on 27 November 2025 and regulation (2)(g) is deemed to have come into operation on 4 November 2022, Regulation 2(a) to (f) is deemed to have come into operation on 30 October 2023.;No. S 732/2025
  4. Passports Act 2007 – Passports (Amendment No. 2) Regulations 2025
    First published in the Government Gazette, Electronic Edition, on 28 November 2025 and come into operation on 1 December 2025.;No. S 746/2025
  5. Income Tax Act 1947 – Income Tax (Assignment of Functions under Section 3A — Economic Development Board) (Amendment No. 2) Notification 2025
    First published in the Government Gazette, Electronic Edition, on 28 November 2025, paragraph 2(1) is deemed to have come into operation on 12 April 2024 and paragraph 2(2) comes into operation on 28 November 2025.;No. S 763/2025
  6. Income Tax Act 1947 – Income Tax (Assignment of Functions under Section 3A — Enterprise Singapore Board) (Amendment No. 2) Notification 2025
    First published in the Government Gazette, Electronic Edition, on 28 November 2025, paragraph 2(a) to (d) is deemed to have come into operation on 12 April 2024 and paragraph 2(e) comes into operation on 28 November 2025.;No. S 764/2025
  7. Income Tax Act 1947 – Income Tax (Concessionary Rate of Tax for Global Trading Companies) (Amendment) Regulations 2025
    First published in the Government Gazette, Electronic Edition, on 28 November 2025 and come into operation on 28 November 2025.;No. S 765/2025