Regulation
No. S 94Income Tax Act 1947Income Tax (Singapore — Cambodia) (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 20 May 2016 as amended by a Protocol dated 20 May 2016, between the Government of the Republic of Singapore and the Royal Government of Cambodia, arrangements were made, among other things, for the avoidance of double taxation:AND WHEREAS by a Second Protocol dated 2 November 2023, between the Government of the Republic of Singapore and the Government of the Kingdom of Cambodia, the arrangements set out in the said Agreement were modified as prescribed in the said Second Protocol:NOW, THEREFORE, it is declared by the Minister for Finance —
that the arrangements, as modified by the said Second Protocol and specified in the Schedule to this Order, have been made with the Government of the Kingdom of Cambodia; and
that it is expedient that those arrangements should have effect notwithstanding anything in any written law.Made on 25 February 2026.NGIAM SIEW YINGSecond Permanent Secretary,Ministry of Finance,Singapore.[AG/LEGIS/SL/134/2025/18]