第7 シンガポール（アジア経済法令ニュース26-06）
2026.02.06
- Goods and Services Tax Act 1993 – Goods and Services Tax (Non‑taxable Public Agency Supplies) (Amendment) Order 2026
First published in the Government Gazette, Electronic Edition, on 29 January 2026 and, except for paragraph 2(a), (b), (c), (d) and (e), comes into operation on 29 January 2026. Paragraph 2(a), (b), (c), (d) and (e) comes into operation on 1 February 2026.; No. S 45/2026 - Customs Act 1960 – Customs (Duties) (Amendment) Order 2026
First published in the Government Gazette, Electronic Edition, on 30 January 2026 and comes into operation on 1 February 2026.; No. S 49/2026 - Income Tax Act 1947 – Income Tax (International Tax Compliance Agreements) (Competent Authority Agreements) (Amendment) Order 2026
First published in the Government Gazette, Electronic Edition, on 2 February 2026 and is deemed to have come into operation on 1 January 2026.; No. S 56/2026 - Income Tax Act 1947 – Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) (Amendment) Order 2026
First published in the Government Gazette, Electronic Edition, on 2 February 2026 and comes into operation on 2 February 2026.; No. S 57/2026 - Income Tax Act 1947 – Income Tax (International Tax Compliance Agreements) (Competent Authority Agreements) (Revocation) Order 2026
First published in the Government Gazette, Electronic Edition, on 2 February 2026 and comes into operation on 1 October 2026.; No. S 58/2026