No. S 29
Income Tax Act
(CHAPTER 134)
Income Tax (International Tax Compliance
Agreements) (Multilateral Competent Authority
Agreement on Automatic Exchange
of Financial Account Information) Order 2018
In exercise of the powers conferred by section 105K(1) of the Income Tax Act, the Minister for Finance makes the following Order:
Citation
1.  This Order is the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018.
Declaration as international tax compliance agreement
2.  The Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information is declared as an international tax compliance agreement for the purposes of Part XXB of the Act between the Inland Revenue Authority of Singapore and the following:
(a)the competent authority of each of the countries specified in the First Schedule, with effect from and including 7 August 2017;
(b)the competent authority of each of the countries specified in the Second Schedule, with effect from and including 21 December 2017;
[S 299/2018 wef 14/05/2018]
(c)the competent authority of each of the countries specified in the Third Schedule, with effect from and including 5 April 2018;
[S 299/2018 wef 14/05/2018]
[S 735/2018 wef 31/10/2018]
(d)the competent authority of each of the countries specified in the Fourth Schedule, with effect from and including 5 July 2018;
[S 735/2018 wef 31/10/2018]
(e)the competent authority of each of the countries specified in the Fifth Schedule, with effect from and including 21 September 2018.
[S 735/2018 wef 31/10/2018]
Made on 12 January 2018.
TAN CHING YEE
Permanent Secretary,
Ministry of Finance,
Singapore.
[R045.003.0012.V23; AG/LEGIS/SL/134/2015/45 Vol. 1]