Income Tax (Singapore — Philippines) (Avoidance of Double Taxation Convention) Order 1977

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Income Tax Act

(Chapter 134, Section 49)

Income Tax (Singapore — Philippines) (Avoidance of Double Taxation Convention) Order 1977

O 23

G.N. No. S 285/1977

REVISED EDITION 1990

(25th March 1992)

[18th November 1977]

WHEREAS it is provided by section 49 of the Income Tax Act 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 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 shall have effect in relation to tax under the Act notwithstanding anything in any written law:

AND WHEREAS by a Convention dated the 1st day of August 1977, between the Government of the Republic of Singapore and the Government of the Republic of the Philippines, arrangements were made amongst other things for the avoidance of Double Taxation:

NOW, THEREFORE, it is hereby declared by the Minister for Finance —

(a)	that the arrangements specified in the Schedule to this Order have been made with the Government of the Republic of the Philippines; and
(b)	that it is expedient that those arrangements should have effect notwithstanding anything in any written law.

[G.N. No. S 285/77]