The Inland Revenue Authority of Singapore (IRAS) has announced the enactment of the Income Tax (International Tax Compliance Agreements) (Crypto-Asset Reporting Framework) Regulations 2026 and the publication of the first edition of the Crypto-Asset Reporting Framework e-Tax Guide. The Regulations implement the OECD Crypto-Asset Reporting Framework (CARF) in Singapore and come into operation on 1 January 2027.
Singapore has committed to commence the automatic exchange of information under …