Regulation 1
Citation
This Order is the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018.
/akn/sg/act/sub_leg/1947/ITA-S29-2018
Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account... is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S29-2018 1947, currently marked in force and first recorded in 1947.
Regulation 2
Declaration as international tax compliance agreement
Amended byS 299/2018 wef 14/05/2018S 299/2018 wef 14/05/2018S 735/2018 wef 31/10/2018S 735/2018 wef 31/10/2018S 735/2018 wef 31/10/2018S 295/2019 wef 05/04/2019S 295/2019 wef 05/04/2019S 295/2019 wef 05/04/2019S 295/2019 wef 05/04/2019S 295/2019 wef 05/04/2019S 295/2019 wef 05/04/2019S 105/2020 wef 11/02/2020S 105/2020 wef 11/02/2020S 105/2020 wef 11/02/2020S 105/2020 wef 11/02/2020S 105/2020 wef 11/02/2020S 105/2020 wef 11/02/2020S 105/2020 wef 11/02/2020S 105/2020 wef 11/02/2020S 395/2020 wef 27/05/2020S 395/2020 wef 27/05/2020S 86/2021 wef 09/02/2021S 86/2021 wef 09/02/2021S 86/2021 wef 09/02/2021S 86/2021 wef 09/02/2021S 86/2021 wef 09/02/2021S 86/2021 wef 09/02/2021S 72/2022 wef 03/02/2022S 72/2022 wef 03/02/2022S 72/2022 wef 03/02/2022S 72/2022 wef 03/02/2022S 72/2022 wef 03/02/2022S 72/2022 wef 03/02/2022S 31/2023 wef 01/02/2023S 31/2023 wef 01/02/2023S 31/2023 wef 01/02/2023S 68/2024 wef 01/02/2024S 68/2024 wef 01/02/2024S 68/2024 wef 01/02/2024S 68/2024 wef 01/02/2024S 68/2024 wef 01/02/2024S 68/2024 wef 01/02/2024S 96/2025 wef 03/02/2025S 96/2025 wef 03/02/2025S 96/2025 wef 03/02/2025S 96/2025 wef 03/02/2025S 96/2025 wef 03/02/2025S 96/2025 wef 03/02/2025S 96/2025 wef 03/02/2025S 57/2026 wef 02/02/2026S 57/2026 wef 02/02/2026S 57/2026 wef 02/02/2026
The Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information is declared as an international tax compliance agreement for the purposes of Part XXB of the Act between the Inland Revenue Authority of Singapore and the following:
(a)
the competent authority of each of the countries specified in the First Schedule, with effect from and including 7 August 2017;
(b)
the competent authority of each of the countries specified in the Second Schedule, with effect from and including 21 December 2017;
(c)
the competent authority of each of the countries specified in the Third Schedule, with effect from and including 5 April 2018;
(d)
the competent authority of each of the countries specified in the Fourth Schedule, with effect from and including 5 July 2018;
(e)
the competent authority of each of the countries specified in the Fifth Schedule, with effect from and including 21 September 2018;
(f)
the competent authority of the country specified in the Sixth Schedule, with effect from and including 1 January 2019;
(g)
the competent authority of the country specified in the Seventh Schedule, with effect from and including 11 January 2019;
(h)
the competent authority of the country specified in the Eighth Schedule, with effect from and including 1 February 2019;
(i)
the competent authority of each of the countries specified in the Ninth Schedule, with effect from and including 12 February 2019;
(j)
the competent authority of the country specified in the Tenth Schedule, with effect from and including 28 February 2019;
(k)
the competent authority of each of the countries specified in the Eleventh Schedule, with effect from and including 23 January 2019;
(l)
the competent authority of the country specified in the Twelfth Schedule, with effect from and including 19 February 2019;
(m)
the competent authority of the country specified in the Thirteenth Schedule, with effect from and including 15 April 2019;
(n)
the competent authority of the country specified in the Fourteenth Schedule, with effect from and including 26 May 2019;
(o)
the competent authority of the country specified in the Fifteenth Schedule, with effect from and including 27 June 2019;
(p)
the competent authority of the country specified in the Sixteenth Schedule, with effect from and including 14 October 2019;
(q)
the competent authority of the country specified in the Seventeenth Schedule, with effect from and including 17 January 2020;
(r)
the competent authority of the country specified in the Eighteenth Schedule, with effect from and including 8 May 2020;
(s)
the competent authority of the country specified in the Nineteenth Schedule, with effect from and including 3 February 2020;
(t)
the competent authority of the country specified in the Twentieth Schedule, with effect from and including 16 June 2020;
(u)
the competent authority of the country specified in the Twenty-First Schedule, with effect from and including 17 September 2020;
(v)
the competent authority of the country specified in the Twenty-Second Schedule, with effect from and including 19 October 2020;
(w)
the competent authority of each of the countries specified in the Twenty-Third Schedule, with effect from and including 21 January 2021;
(x)
the competent authority of the country specified in the Twenty-Fourth Schedule, with effect from and including 2 February 2021;
(y)
the competent authority of the country specified in the Twenty-Fifth Schedule, with effect from and including 14 June 2021;
(z)
the competent authority of the country specified in the Twenty-Sixth Schedule, with effect from and including 31 August 2021;
(za)the competent authority of the country specified in the Twenty-Seventh Schedule, with effect from and including 12 November 2021;
(zb)the competent authority of each of the countries specified in the Twenty-Eighth Schedule, with effect from and including 25 January 2022;
(zc)the competent authority of the country specified in the Twenty-Ninth Schedule, with effect from and including 25 April 2022;
(zd)the competent authority of the country specified in the Thirtieth Schedule, with effect from and including 27 January 2023;
(ze)the competent authority of the country specified in the Thirty‑First Schedule, with effect from and including 29 May 2023;
(zf)the competent authority of the country specified in the Thirty‑Second Schedule, with effect from and including 30 May 2023;
(zg)the competent authority of the country specified in the Thirty‑Third Schedule, with effect from and including 1 September 2023;
(zh)the competent authority of the country specified in the Thirty‑Fourth Schedule, with effect from and including 1 January 2024;
(zi)the competent authority of each of the countries specified in the Thirty‑Fifth Schedule, with effect from and including 26 January 2024;
(zj)the competent authority of each of the countries specified in the Thirty-Sixth Schedule, with effect from and including 19 September 2024;
(zk)the competent authority of the country specified in the Thirty-Seventh Schedule, with effect from and including 24 September 2024;
(zl)the competent authority of the country specified in the Thirty-Eighth Schedule, with effect from and including 30 September 2024;
(zm)the competent authority of the country specified in the Thirty-Ninth Schedule, with effect from and including 1 October 2024;
(zn)the competent authority of the country specified in the Fortieth Schedule, with effect from and including 9 January 2025;
(zo)the competent authority of each of the countries specified in the Forty-First Schedule, with effect from and including 27 January 2025;
(zp)the competent authority of the country specified in the Forty-Second Schedule, with effect from and including 17 September 2025;
(zq)the competent authority of each of the countries specified in the Forty-Third Schedule, with effect from and including 30 January 2026.
Common questions
- What is Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018?
- Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account... is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S29-2018 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 still in force?
- Yes — Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 is currently in force.
- When did Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 take effect?
- Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 was first recorded in 1947.
- How many regulations does Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 have?
- Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 contains 2 regulations.
- Where can I read the official version of Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018?
- The official text of Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 is published at sso.agc.gov.sg.