Regulation 13 — Income Tax (International Tax Compliance Agreements) (Crypto‑Asset Reporting Framework) Regulations 2026

Subregulation 1

A reporting Singaporean crypto‑asset service provider may appoint a person as its agent to carry out on its behalf its obligations under regulations 11 and 12.

Subregulation 2

The person so appointed must, upon the reporting Singaporean crypto‑asset service provider’s request, provide the reporting Singaporean crypto‑asset service provider with —

(a)

all records, documentary evidence and information that is in the agent’s possession or under the agent’s control that the agent uses to carry out the provider’s obligations mentioned in paragraph (1); and

(b)

all records, documents and information that the agent obtains in the course of carrying out the provider’s obligations mentioned in paragraph (1).

Subregulation 3

To avoid doubt, the reporting Singaporean crypto‑asset service provider (or in the case of a trust, its trustee) remains responsible for any obligation that its agent carries out on its behalf.