Regulation 6

Amendment of regulation 13

of Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) (Amendment) Regulations 2026

Subsidiary LegislationIn forceProvision 6 of 12

In the principal Regulations, in regulation 13 —

(a)

replace paragraph (4) with —“(4) Upon receipt of an application made by a reporting Singaporean financial institution in accordance with paragraph (3), the Comptroller must register the institution unless the Comptroller has a reasonable excuse not to do so.”; and

(b)

after paragraph (5), insert —“(5A) In the case of a reporting Singaporean financial institution that is a trust, a requirement under paragraph (1) read with paragraph (3), or paragraph (5), must be complied with by the trustee of the reporting Singaporean financial institution.”.

Read in full context — Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) (Amendment) Regulations 2026 →