No. S 96
Income Tax Act 1947
Income Tax
(International Tax Compliance Agreements)
(Multilateral Competent Authority Agreement
on Automatic Exchange of Financial Account
Information) (Amendment) Order 2025
In exercise of the powers conferred by section 105K(1) of the Income Tax Act 1947, the Minister for Finance makes the following Order:
Citation and commencement
1.  This Order is the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) (Amendment) Order 2025 and comes into operation on 3 February 2025.
Amendment of paragraph 2
2.  In the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018 (G.N. No. S 29/2018), in paragraph 2 —
(a)in sub‑paragraph (zi), replace the full‑stop at the end with a semi‑colon; and
(b)after sub‑paragraph (zi), insert —
“(zj)the competent authority of each of the countries specified in the Thirty‑Sixth Schedule, with effect from and including 19 September 2024;
(zk)the competent authority of the country specified in the Thirty‑Seventh Schedule, with effect from and including 24 September 2024;
(zl)the competent authority of the country specified in the Thirty‑Eighth Schedule, with effect from and including 30 September 2024;
(zm)the competent authority of the country specified in the Thirty‑Ninth Schedule, with effect from and including 1 October 2024;
(zn)the competent authority of the country specified in the Fortieth Schedule, with effect from and including 9 January 2025;
(zo)the competent authority of each of the countries specified in the Forty‑First Schedule, with effect from and including 27 January 2025.”.
New Thirty-Sixth to Forty-First Schedules
3.  In the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018, after the Thirty‑Fifth Schedule, insert —
“THIRTY‑SIXTH SCHEDULE
Paragraph 2(zj)
countries
1.  Denmark
2.  Iceland
3.  Ireland
4.  Norway
5.  South Africa
THIRTY‑SEVENTH SCHEDULE
Paragraph 2(zk)
Country
1.  United Kingdom
THIRTY‑EIGHTH SCHEDULE
Paragraph 2(zl)
Country
1.  Lithuania
THIRTY‑NINTH SCHEDULE
Paragraph 2(zm)
Country
1.  Latvia
FORTIETH SCHEDULE
Paragraph 2(zn)
Country
1.  Finland
FORTY‑FIRST SCHEDULE
Paragraph 2(zo)
countries
1.  Armenia
2.  Moldova
3.  Ukraine”.
[G.N. Nos. S 299/2018; S 735/2018; S 295/2019; S 105/2020; S 395/2020; S 86/2021; S 72/2022; S 31/2023; S 68/2024]
Made on 24 January 2025.
LAI CHUNG HAN
Permanent Secretary (Development),
Ministry of Finance,
Singapore.
[AG/LEGIS/SL/134/2025/3]
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