第8 シンガポール（アジア経済法令ニュース16-19）
2016.05.13
- Goods and Services Tax (Amendment) Act 2016
Passed by Parliament on 29th February 2016 and assented to by the President on 1st April 2016; No.8 of 2016 - Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) (Amendment) Regulations 2016
First published in the Government Gazette, Electronic Edition, on 6th
May 2016; No.S186/2016
(1) These Regulations except for regulations 2(a) to (d), 3(b), 4, 5(a), (b),
(c), (g) and (h), 6, 7, 8(a), (c), (e) and (g), 9(b), (d) and (e) and 12, are deemed to have come into operation on 1 January 2014.
(2) Regulation 3(b) is deemed to have come into operation on 1 January 2004.
(3) Regulation 2(a) is deemed to have come into operation on 17 February 2006.
(4) Regulations 4(a) and 7(a) are deemed to have come into operation on 1 September 2007.
(5) Regulations 2(d), 4(b), 6 and 7(b) are deemed to have come into operation on 1 April 2009.
(6) Regulations 2(b) and (c), 4(c), 7(c) and 9(e) are deemed to have come into operation on 7 July 2010.
(7) Regulation 12(d), (e) and (f) is deemed to have come into operation on 1 January 2011.
(8) Regulations 5(a), (b) and (c), 8(a), (c), (e) and (g), 9(b) and (d) and 12(a), (b), (c) and (g) are deemed to have come into operation on 1 April 2013.
(9) Regulation 5(h) is deemed to have come into operation on 28 June 2013.
(10) Regulation 5(g) is deemed to have come into operation on 27 November 2014.