Regulation
Income Tax Act(Chapter 134, Section 49)Income Tax (Singapore-Myanmar) (Avoidance of Double Taxation Agreement) Order 2000O 19BG.N. No. S 161/2000REVISED EDITION 2002(31st January 2002)WHEREAS it is provided by section 49 of the Income Tax Act that if the Minister by order declares that arrangements specified in the order have been made with the Government of any country outside Singapore with a view to affording relief from double taxation in relation to tax under the Act and any tax of a similar character imposed by the laws of that country, and that it is expedient that those arrangements should have effect, the arrangements shall have effect in relation to tax under the Act notwithstanding anything in any written law:AND WHEREAS by an Agreement dated 23rd February 1999, between the Government of the Republic of Singapore and the Government of the Union of Myanmar, arrangements were made for, amongst other things, the avoidance of double taxation:NOW, THEREFORE, it is hereby declared by the Minister for Finance —
that the arrangements specified in the Schedule have been made with the Government of the Union of Myanmar; and
that it is expedient that those arrangements should have effect notwithstanding anything in any written law.[G.N. No. S 161/2000]