Income Tax (International Tax Compliance Agreements) (Crypto‑Asset Reporting Framework) Regulations 2026 · As enacted · Part 1 · Preliminary
4. Modifications to Sections I to IV of CARF
Feedback & supportFor the purposes of regulations 5, 10, 11(3) and 12(1) and (6), Sections I to IV of the CARF are modified by paragraphs (2) to (6).
For the purpose of paragraph A of Section II of the CARF, the appropriate reporting period mentioned in that provision is a period of 12 months.
In subparagraphs A(1) and B(1)(a) of Section III of the CARF, the effective date mentioned in those provisions is 1 January 2027.
In subparagraphs D(4) and (6) of Section IV of the CARF, the reference to a date is to 31 December 2026. (5) In Sections I and IV of the CARF, “Singapore” is inserted in each placeholder for the jurisdiction.
In Sections I and IV of the CARF, a reference to “Partner Jurisdiction” is to a jurisdiction that is described as one on the IRAS Internet website.
Subregulation 1
For the purposes of regulations 5, 10, 11(3) and 12(1) and (6), Sections I to IV of the CARF are modified by paragraphs (2) to (6).
Subregulation 2
For the purpose of paragraph A of Section II of the CARF, the appropriate reporting period mentioned in that provision is a period of 12 months.
Subregulation 3
In subparagraphs A(1) and B(1)(a) of Section III of the CARF, the effective date mentioned in those provisions is 1 January 2027.
Subregulation 4
In subparagraphs D(4) and (6) of Section IV of the CARF, the reference to a date is to 31 December 2026.
Subregulation 5
In Sections I and IV of the CARF, “Singapore” is inserted in each placeholder for the jurisdiction.
Subregulation 6
In Sections I and IV of the CARF, a reference to “Partner Jurisdiction” is to a jurisdiction that is described as one on the IRAS Internet website.