U&Iアドバイザリーサービス 株式会社

第7　シンガポール（アジア経済法令ニュース17-43）

2017.10.27

1. Property Tax (Amendment) Act 2017

   Passed by Parliament on 2 October 2017 and assented to by the President on 19 October 2017; No.39 of 2017

2. Income Tax (Amendment) Act 2017

   Passed by Parliament on 2 October 2017 and assented to by the President on 19 October 2017; No.40 of 2017

3. INCOME TAX (CONCESSIONARY RATE OF TAX FOR INTERNATIONAL GROWTH COMPANY) REGULATIONS 2017

   First published in the Government Gazette, Electronic Edition, on 25 October 2017 and deemed to have come into operation on 1 April 2015; No.S595/2017

4. PROPERTY TAX (ELECTRONIC SERVICE) REGULATIONS 2017

   First published in the Government Gazette, Electronic Edition, on 25 October 2017 and come into operation on 25 October 2017; No.S596/2017

5. INCOME TAX (EXEMPTION AND CONCESSIONARY TAX RATE FOR INCOME FROM GENERAL INSURANCE BUSINESS) (AMENDMENT) REGULATIONS 2017

   First published in the Government Gazette, Electronic Edition, on 26 October 2017 and,
   
   (1)except for regulations 2(c), 3, 5(c) and 10(b), are deemed to have come into operation on 1 April 2016.
   
   (2) Regulation 3 is deemed to have come into operation on 1 April 2015.
   
   (3) Regulations 2(c), 5(c) and 10(b) come into operation on 26 October 2017; No.S601/2017

6. INCOME TAX (EXEMPTION AND CONCESSIONARY TAX RATE FOR INCOME FROM COMPOSITE INSURANCE BUSINESS) (AMENDMENT) REGULATIONS 2017

   First published in the Government Gazette, Electronic Edition, on 26 October 2017 and,
   
   (1) except for regulations 2(a) and (d), 3, 5(c) and 10(b), are deemed to have come into operation on 1 April 2016.
   
   (2) Regulation 2(a) is deemed to have come into operation on 28 November 2013.
   
   (3) Regulation 3 is deemed to have come into operation on 1 April 2015.
   
   (4) Regulations 2(d), 5(c) and 10(b) come into operation on 26 October 2017; No.S602/2017

7. INCOME TAX (EXEMPTION AND CONCESSIONARY TAX RATE FOR INCOME FROM LIFE INSURANCE BUSINESS) (AMENDMENT) REGULATIONS 2017

   First published in the Government Gazette, Electronic Edition, on 25 October 2017 and,
   
   (1) except for regulations 2, 3, 4(c) and 6(b), are deemed to have come into operation on 1 April 2016.
   
   (2) Regulation 2 is deemed to have come into operation on 28 November 2013.
   
   (3) Regulation 3 is deemed to have come into operation on 1 April 2015.
   
   (4) Regulations 4(c) and 6(b) come into operation on 26 October 2017; No.S603/2017