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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26-15）

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26-15）

2026.04.10
  1. Income Tax Act 1947 – Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) (Amendment) Regulations 2026
    First published in the Government Gazette, Electronic Edition, on 2 April 2026 and regulation 6 is deemed to have come into operation on 31 December 2021, regulations 2, 3(f) and 5(d) are deemed to have come into operation on 15 February 2023, and regulations 3(a) to (e), (g) and (h), 4 and 5(a), (b), (c) and (e) are deemed to have come into operation on 1 January 2024.; No. S 195/2026
  2. Income Tax Act 1947 – Income Tax (Qualifying Debt Securities) (Amendment) Regulations 2026
    First published in the Government Gazette, Electronic Edition, on 2 April 2026 and part 2 is deemed to have come into operation on 15 February 2023, part 3 is deemed to have come into operation on 1 January 2024, part 4 comes into operation on 2 April 2026, and part 5 is deemed to have come into operation on 31 December 2021.; No. S 196/2026
  3. Income Tax Act 1947 – Income Tax (Qualifying Project Debt Securities) (Amendment) Regulations 2026
    First published in the Government Gazette, Electronic Edition, on 2 April 2026 and part 2 is deemed to have come into operation on 15 February 2023, part 3 comes into operation on 2 April 2026, and part 4 is deemed to have come into operation on 31 December 2021.; No. S 197/2026
  4. Corporate and Accounting Laws (Amendment) Act 2025 – Corporate and Accounting Laws (Amendment) Act 2025 (Commencement) Notification 2026
    First published in the Government Gazette, Electronic Edition, on 6 April 2026 and except sections 4(e), 5(a) and (b), 10, 11, 12, 14, 15, 17, 21, 28, 29, 37(1) to (4), (6), (7), (8), (11) and (18), 38(e) and (f), 42 to 48, 52, 53, 55, 61, 68, 69, 81 to 88, 89(a), 90, 91, 93, 94, 95, 99, 101, 105(1) and (8) to (13), 106 to 110, 112, 114 to 121, 124, 126(c) and (d), 127 to 131, 132(a), (c), (d) and (e), 133, 149, 151, 152(1), 154 and 155(a) and (b), comes into operation on 6 May 2026.; No. S 199/2026
  5. Companies Act 1967 – Companies (Filing of Documents) (Amendment) Regulations 2026
    First published in the Government Gazette, Electronic Edition, on 6 April 2026 and come into operation on 6 May 2026.; No. S 203/2026
  6. Companies Act 1967 – Companies (Fees and Late Lodgment Penalties) (Amendment) Regulations 2026
    First published in the Government Gazette, Electronic Edition, on 6 April 2026 and come into operation on 6 May 2026.; No. S 204/2026
  7. Companies Act 1967 – Companies (Amendment) Regulations 2026
    First published in the Government Gazette, Electronic Edition, on 6 April 2026 and come into operation on 6 May 2026.; No. S 205/2026
  8. Companies Act 1967 – Companies (Revision of Defective Financial Statements, or Consolidated Financial Statements or Balance‑sheet) (Amendment) Regulations 2026
    First published in the Government Gazette, Electronic Edition, on 6 April 2026 and come into operation on 6 May 2026.; No. S 206/2026
  9. Insolvency, Restructuring and Dissolution Act 2018 – Insolvency, Restructuring and Dissolution (Filing, Lodgment and Submission of Documents) (Amendment No. 2) Regulations 2026
    First published in the Government Gazette, Electronic Edition, on 6 April 2026 and come into operation on 6 May 2026.; No. S 207 /2026
  10. Variable Capital Companies Act 2018 – Variable Capital Companies (Fees and Late Lodgment Penalties) (Amendment No. 2) Regulations 2026
    First published in the Government Gazette, Electronic Edition, on 6 April 2026 and come into operation on 6 May 2026.; No. S 208/2026
  11. Variable Capital Companies Act 2018 – Variable Capital Companies (Revision of Defective Financial Statements, or Consolidated Financial Statements or Balance Sheet) (Amendment) Regulations 2026
    First published in the Government Gazette, Electronic Edition, on 6 April 2026 and come into operation on 6 May 2026.; No. S 209/2026
  12. Limited Liability Partnerships Act 2005 – Limited Liability Partnerships (Amendment) Regulations 2026
    First published in the Government Gazette, Electronic Edition, on 6 April 2026 and come into operation on 6 May 2026.; No. S 211/2026
  13. Limited Partnerships Act 2008 – Limited Partnerships (Amendment) Regulations 2026
    First published in the Government Gazette, Electronic Edition, on 6 April 2026 and come into operation on 6 May 2026.; No. S 212/2026