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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26-01）

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26-01）

2026.01.06
  1. Property Tax Act 1960 – Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2025
    First published in the Government Gazette, Electronic Edition, on 29 December 2025 and comes into operation on 1 January 2026.; No. S 842/2025
  2. Income Tax Act 1947 – Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (Amendment) Notification 2025
    First published in the Government Gazette, Electronic Edition, on 29 December 2025 and
    1. Paragraph 2(a) is deemed to have come into operation on 1 June 2011.
    2. Paragraph 2(b) is deemed to have come into operation on 1 December 2014.
    3. Paragraph 3 is deemed to have come into operation on 24 February 2015.
    4. Paragraph 4 is deemed to have come into operation on 31 December 2021.
    ; No. S 844/2025
  3. Income Tax Act 1947 – Income Tax (Shipping Enterprises — Section 13(4) Exemption) Notification 2025
    First published in the Government Gazette, Electronic Edition, on 29 December 2025 and is deemed to have come into operation on 24 February 2015.; No. S 845/2025
  4. Income Tax Act 1947 – Income Tax (Shipping Enterprises — Section 13(4) Exemption) (Amendment) Notification 2025
    First published in the Government Gazette, Electronic Edition, on 29 December 2025 and is deemed to have come into operation on 31 December 2021.; No. S 846/2025
  5. Income Tax Act 1947 – Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) (Amendment) Regulations 2025
    First published in the Government Gazette, Electronic Edition, on 30 December 2025 and
    1. Regulations 4 and 5 are deemed to have come into operation on 1 January 2025.
    2. Regulations 2 and 3 come into operation on 30 December 2025.
    ; No. S 868/2025
  6. Income Tax Act 1947 – Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) (Amendment) Regulations 2025
    First published in the Government Gazette, Electronic Edition, on 30 December 2025 and
    1. Regulations 4 and 5 are deemed to have come into operation on 1 January 2025.
    2. Regulations 2 and 3 come into operation on 30 December 2025.
    ; No. S 869/2025
  7. Income Tax Act 1947 – Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) (Amendment) Regulations 2025
    First published in the Government Gazette, Electronic Edition, on 30 December 2025 and are deemed to have come into operation on 1 January 2025.; No. S 870/2025
  8. Income Tax Act 1947 – Income Tax (NTT DC REIT — Section 13(12) Exemption) Order 2025
    First published in the Government Gazette, Electronic Edition, on 30 December 2025.; No. S 871/2025
  9. Employment of Foreign Manpower Act 1990 – Employment of Foreign Manpower (Work Passes) (Amendment No. 2) Regulations 2025
    First published in the Government Gazette, Electronic Edition, on 30 December 2025 and come into operation on 1 January 2026.; No. S 875/2025
  10. Platform Workers Act 2024 – Platform Workers (Platform Work Associations) (Amendment) Regulations 2025
    First published in the Government Gazette, Electronic Edition, on 30 December 2025 and come into operation on 1 January 2026.; No. S 877/2025