Income Tax (Oasis LNG No 1 Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2025

The fees mentioned in the third column of the following table, paid by the borrower mentioned in the first column of the table opposite those fees, to the lenders mentioned in the second column of the table, under the agreement mentioned in the fourth column of the table opposite those fees, are exempt from tax:First columnSecond columnThird columnFourth columnBorrowerLendersFeesAgreementOasis LNG No 1 Pte. Ltd.1.Bank of China Limited Qatar Financial Centre Branch2.Bank of China Limited, Shanghai Branch3.Bank of China Limited, Tokyo Branch4.Caixabank, S.A.5.Development Bank of Japan Inc.6.MUFG Bank, Ltd.7.SBI Shinsei Bank, Limited8.SMBC Bank International plc9.Sumitomo Mitsui Trust Bank, Limited1.Upfront fee of $1,887,637 paid on 14 August 20232.Commitment fee of $324,855 paid on 11 September 2023Loan facility agreement dated 15 June 2023 to finance the construction of the 174,000 m3 liquefied natural gas carrier with hull number 3395Oasis LNG No 2 Pte. Ltd.1.Upfront fee of $1,890,535 paid on 14 August 20232.Commitment fee of $316,054 paid on 11 September 2023Loan facility agreement dated 15 June 2023 to finance the construction of the 174,000 m3 liquefied natural gas carrier with hull number 3396Oasis LNG No 3 Pte. Ltd.1.Upfront fee of $1,891,505 paid on 14 August 20232.Commitment fee of $316,220 paid on 11 September 2023Loan facility agreement dated 15 June 2023 to finance the construction of the 174,000 m3 liquefied natural gas carrier with hull number 3397Oasis LNG No 4 Pte. Ltd.1.Upfront fee of $1,898,274 paid on 14 August 20232.Commitment fee of $326,687 paid on 11 September 2023Loan facility agreement dated 15 June 2023 to finance the construction of the 174,000 m3 liquefied natural gas carrier with hull number 3398Oasis LNG No 5 Pte. Ltd.1.Upfront fee of $1,899,051 paid on 14 August 20232.Commitment fee of $317,482 paid on 11 September 2023Loan facility agreement dated 15 June 2023 to finance the construction of the 174,000 m3 liquefied natural gas carrier with hull number 3399Oasis LNG No 6 Pte. Ltd.1.Upfront fee of $1,903,224 paid on 14 August 20232.Commitment fee of $327,535 paid on 11 September 2023Loan facility agreement dated 15 June 2023 to finance the construction of the 174,000 m3 liquefied natural gas carrier with hull number 3400Oasis LNG No. 7 Pte. Ltd.1.Upfront fee of $1,903,224 paid on 14 August 20232.Commitment fee of $327,535 paid on 11 September 2023Loan facility agreement dated 15 June 2023 to finance the construction of the 174,000 m3 liquefied natural gas carrier with hull number 3401

The exemption in sub-paragraph (1) is subject to the conditions specified in the letter from the Inland Revenue Authority of Singapore dated 6 January 2025 that is issued on behalf of the Minister for Finance and addressed to Oasis LNG No 1 Pte. Ltd., Oasis LNG No 2 Pte. Ltd., Oasis LNG No 3 Pte. Ltd., Oasis LNG No 4 Pte. Ltd., Oasis LNG No 5 Pte. Ltd., Oasis LNG No 6 Pte. Ltd. and Oasis LNG No. 7 Pte. Ltd.