Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018

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] [S 295/2019 wef 05/04/2019]
(f)	the competent authority of the country specified in the Sixth Schedule, with effect from and including 1 January 2019; [S 295/2019 wef 05/04/2019]
(g)	the competent authority of the country specified in the Seventh Schedule, with effect from and including 11 January 2019; [S 295/2019 wef 05/04/2019]
(h)	the competent authority of the country specified in the Eighth Schedule, with effect from and including 1 February 2019; [S 295/2019 wef 05/04/2019]
(i)	the competent authority of each of the countries specified in the Ninth Schedule, with effect from and including 12 February 2019; [S 295/2019 wef 05/04/2019]
(j)	the competent authority of the country specified in the Tenth Schedule, with effect from and including 28 February 2019; [S 295/2019 wef 05/04/2019] [S 105/2020 wef 11/02/2020]
(k)	the competent authority of each of the countries specified in the Eleventh Schedule, with effect from and including 23 January 2019; [S 105/2020 wef 11/02/2020]
(l)	the competent authority of the country specified in the Twelfth Schedule, with effect from and including 19 February 2019; [S 105/2020 wef 11/02/2020]
(m)	the competent authority of the country specified in the Thirteenth Schedule, with effect from and including 15 April 2019; [S 105/2020 wef 11/02/2020]
(n)	the competent authority of the country specified in the Fourteenth Schedule, with effect from and including 26 May 2019; [S 105/2020 wef 11/02/2020]
(o)	the competent authority of the country specified in the Fifteenth Schedule, with effect from and including 27 June 2019; [S 105/2020 wef 11/02/2020]
(p)	the competent authority of the country specified in the Sixteenth Schedule, with effect from and including 14 October 2019; [S 105/2020 wef 11/02/2020]
(q)	the competent authority of the country specified in the Seventeenth Schedule, with effect from and including 17 January 2020; [S 105/2020 wef 11/02/2020] [S 395/2020 wef 27/05/2020]
(r)	the competent authority of the country specified in the Eighteenth Schedule, with effect from and including 8 May 2020. [S 395/2020 wef 27/05/2020]

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]

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