Regulation
No. S 69Income Tax Act 1947Income Tax (Singapore — Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu) (Avoidance of Double Taxation Agreement) Order 2026WHEREAS it is provided by section 49 of the Income Tax Act 1947 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 (including DTT but excluding MTT) 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 have effect in relation to tax under the Act despite anything in any written law:AND WHEREAS by an Agreement dated 31 December 2025, between the Singapore Trade Office in Taipei and the Taipei Representative Office in Singapore, arrangements were made, among other things, for the avoidance of double taxation: NOW, THEREFORE, it is declared by the Minister for Finance —
that the arrangements specified in the Schedule to this Order have been made with the Government of the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu; and
that it is expedient that those arrangements should have effect despite anything in any written law.Made on 9 February 2026.NGIAM SIEW YINGSecond Permanent Secretary,Ministry of Finance,Singapore.[AG/LEGIS/SL/134/2025/18]