This table lists the official documents, legislation and public institutional pages cited across this site, grouped by institution. Each entry gives the publisher, title, date, link and how it is used on this site. The date column shows the publication date, the update date shown on the page, or, where marked "accessed", the date this site visited it. Institutions update their pages, so please rely on the latest version at the link; if you find a broken link or changed content, you can let us know through the contact details on this site.
Monetary Authority of Singapore (MAS) and MoneySense
| Publisher | Title | Date | Link | Use |
|---|---|---|---|---|
| MoneySense (MAS) | Financial advice: Who you could be dealing with | Updated 2026-09-14 | moneysense.gov.sg | Who may give financial advice; difference between tied agents and financial advisers |
| MAS | Financial Institutions Directory (FID) | Accessed 2026-10-23 | eservices.mas.gov.sg/fid | Verifying institutions' licence types |
| MAS | Financial Institution Representatives Register (RR) | Accessed 2026-10-23 | eservices.mas.gov.sg/rr | Verifying individual representatives |
| MAS | Investor Alert List | Accessed 2026-10-23 | mas.gov.sg | Ruling out parties that may be wrongly perceived as regulated by MAS |
| MAS | Notice FAA-N16 (including 2025 amendments) | Effective 2025-12-29 | mas.gov.sg | Reasonable basis requirement for investment product recommendations |
| MAS | Guidelines on Fair Dealing (FSG-G04) | Effective 2024-05-30 | mas.gov.sg | Fair dealing requirements apply to all financial institutions |
| AGC (SSO) | Securities and Futures Act 2001, s 4A | Accessed 2026-10-22 | sso.agc.gov.sg | Individual thresholds for Accredited Investors |
| MAS | Written reply to PQ on the review of investor definitions under SFA | 2025-02-05 | mas.gov.sg | AI opt-in and suitability assessment |
| MoneySense (MAS) | Interpreting your insurance documents | Updated 2026-05-11 | moneysense.gov.sg | 14-day free-look period (industry practice) |
| MoneySense (MAS) | Understanding universal life insurance policies | Updated 2026-09-28 | moneysense.gov.sg | Universal life and premium financing risk warnings |
| MAS | SORA Interest Rate Benchmark | Accessed 2026-10-23 | mas.gov.sg | Singapore dollar floating rate benchmark |
| MAS / ABS | MAS Welcomes Launch of Private Banking Code of Conduct | 2011-04-05 | mas.gov.sg | Private Banking Code of Conduct effective 2011-09-01; CACS competency assessment |
| MAS | Speech by Deputy Chairman at WMI Global-Asia Family Office Summit | 2025-09-29 | mas.gov.sg | 19% growth in private banking client assets in 2024 |
| MAS | Licensed trust companies | Updated 2023-09-29 | mas.gov.sg | Licensing requirements for trust services and the PTC exemption |
| MAS | MAS Notice 626 and its Guidelines | 2024-03-28; Guidelines 2025-06-30 | mas.gov.sg | Enhanced due diligence for PEPs; source of wealth and source of funds |
| MAS | Written reply on SFOs | 2026-08-05 | mas.gov.sg | More than 2,000 SFOs enjoying tax incentives as at end-2025 |
| MAS | Circular FDD Cir 05/2026 | 2026-07-31 | mas.gov.sg | Definition of SFO funds; conditions for awards approved from 2026-08-01, deadline for hiring investment professionals, private bank account requirement |
| MAS | Fund Tax Schemes for Family Offices | Updated 2026-09-22 | mas.gov.sg | Overview of fund tax incentives for family offices |
| MAS | Revised Framework for Single Family Offices to take effect on 15 June 2026 | 2026-06-12 | mas.gov.sg | Class exemption framework for SFOs |
| MAS | Philanthropy Tax Scheme for Family Offices | Updated 2026-10-07 | mas.gov.sg | Philanthropy tax scheme for family offices |
| MAS | Singapore Asset Management Survey 2025 | 2026-07 | mas.gov.sg | Assets under management of S$6.7 trillion; number of VCCs |
| MAS | Offers of Collective Investment Schemes | Updated 2026-10-05 | mas.gov.sg | Classification of collective investment schemes |
| MoneySense (MAS) | What is a will? | Updated 2026-04-22 | moneysense.gov.sg | Witnessing requirements for wills; CPF not governed by a will |
| MoneySense (MAS) | Intestacy: What if you don't have an estate plan? | Updated 2026-09-28 | moneysense.gov.sg | Distribution on intestacy |
Inland Revenue Authority of Singapore (IRAS) and Ministry of Finance (MOF)
| Publisher | Title | Date | Link | Use |
|---|---|---|---|---|
| IRAS | Individual Income Tax rates / Tax residency | Updated 2026-04-27 | iras.gov.sg | Tax residence rules, 24% top rate, non-resident rates |
| IRAS | Income received from overseas | Updated 2026-03-02 | iras.gov.sg | General treatment of remitted foreign-sourced income and exceptions |
| IRAS | Gains from sale of property, shares and financial instruments | Updated 2026-02-27 | iras.gov.sg | Capital gains generally not taxed |
| IRAS | Estate Duty | Updated 2026-03-09 | iras.gov.sg | Estate duty removed from 2008-02-15 |
| IRAS | Calculating Trust Income Tax | Updated 2026-02-02 | iras.gov.sg | 17% trustee rate and taxation of beneficiaries |
| IRAS | CRS Overview and Latest Developments | Updated 2026-09-09 | iras.gov.sg | CRS exchange timeline, filing deadline, Amended CRS |
| IRAS | IRAS e-Tax Guide: Common Reporting Standard (Fifth Edition) | 2026-08-11 | iras.gov.sg | Reportability of cash value policies; identifying controlling persons |
| IRAS | FATCA Overview and Latest Developments | Updated 2026-08-11 | iras.gov.sg | Singapore–US Model 1 IGA |
| MOF / IRAS | Supplementary Retirement Scheme; SRS contributions and tax relief | MOF 2026-04-15; IRAS 2026-08-14 | mof.gov.sg | SRS contribution caps and withdrawal rules |
Accounting and Corporate Regulatory Authority (ACRA), Ministry of Manpower (MOM) and Economic Development Board (EDB)
| Publisher | Title | Date | Link | Use |
|---|---|---|---|---|
| ACRA | Corporate Service Providers Act 2024 | Updated 2026-04-20 | acra.gov.sg | CSPs must register; nominee directors must be arranged through a registered CSP |
| ACRA | About Variable Capital Companies (VCC) | Updated 2026-03-16 | acra.gov.sg | VCCs available from 2020-01-14 |
| MOM | Employment Pass eligibility | Updated 2026-04-28 | mom.gov.sg | EP minimum qualifying salary and COMPASS |
| MOM | ONE Pass eligibility | Updated 2026-09-14 | mom.gov.sg | ONE Pass salary threshold and renewal |
| EDB | Global Investor Programme Factsheet | 2025-05-05 | edb.gov.sg | GIP applicant profiles, Option C transfer and deployment requirements, processing time |
Industry bodies: LIA, SDIC, FIDReC and professional organisations
| Publisher | Title | Date | Link | Use |
|---|---|---|---|---|
| Life Insurance Association, Singapore (LIA) | Your Guide to Nomination of Insurance Nominees (v1.0) | 2026-03 | lia.org.sg | Trust and revocable nominations; assignment revoking nominations |
| LIA | 1H2026 Results Media Release | 2026-08-12 | lia.org.sg | Weighted new business premiums of S$3.63 billion in 1H2026 |
| LIA | 4Q2025 Results Media Release | 2026-02-11 | lia.org.sg | Full-year 2025 weighted new business premiums |
| Singapore Deposit Insurance Corporation (SDIC) | PPF Entitlement; Scope of PPF Coverage | Accessed 2026-10-22 | sdic.org.sg | Policy Owners' Protection Scheme limits |
| SDIC | Deposit Insurance Scheme FAQ | Accessed 2026-10-22 | sdic.org.sg | S$100,000 deposit insurance limit; foreign currency deposits not insured |
| Financial Industry Disputes Resolution Centre (FIDReC) | Our Jurisdiction (KA-01131) | Accessed 2026-10-22 | fidrec.com.sg | Time limit for lodging disputes; S$150,000 adjudication cap |
| Law Society of Singapore | Find a Lawyer | Accessed 2026-10-23 | lawsociety.org.sg | Public entry point for finding law firms |
| Singapore Chartered Tax Professionals (SCTP) | Website and member directory | Accessed 2026-10-23 | sctp.org.sg | Checking tax professionals' accreditation |
Legislation and legal service bodies (AGC, SAL, MinLaw, MSF)
| Publisher | Title | Date | Link | Use |
|---|---|---|---|---|
| AGC (SSO) | Wills Act 1838 | Accessed 2026-10-22 | sso.agc.gov.sg | A will made by a person under 21 is not valid |
| AGC (SSO) | Civil Law Act 1909, s 32 | Accessed 2026-10-22 | sso.agc.gov.sg | 100-year perpetuity period for trusts |
| Singapore Academy of Law (SAL) | Wills Registry – Getting Started | Accessed 2026-10-23 | wills.sal.sg | What the Wills Registry records, electronic copies and fees |
| Ministry of Law (MinLaw) | Wills Registry to be managed by SAL from 4 May 2020 | 2020 | mlaw.gov.sg | Change in the body administering the Wills Registry |
| Ministry of Social and Family Development (MSF), Office of the Public Guardian | What is a Lasting Power of Attorney | Guide 2026-08-05 | msf.gov.sg | Conditions for making an LPA; Deputyship orders |
Bank public pages (not regulatory positions)
The pages below are cited only to illustrate publicly disclosed service thresholds and market developments. They do not represent regulatory requirements and are not recommendations; thresholds follow each institution's latest published position.
| Publisher | Title | Date | Link | Use |
|---|---|---|---|---|
| DBS Bank | DBS Private Banking – Why us | Accessed 2026-10-23 | dbs.com.sg | Example of published thresholds for tiered services |
| Bank of Singapore | Explore financing solutions | Accessed 2026-10-23 | bankofsingapore.com | Policy types eligible for premium financing; scope of financing services |
| Bank of Singapore | Individuals | Accessed 2026-10-23 | bankofsingapore.com | Example of service thresholds; estate planning provided through wholly owned subsidiary BOS Trustee |
| HSBC Bank (Singapore) | HSBC Lombard Lending Facility Terms and Conditions | Effective 2025-04-30 | hsbc.com.sg | Example of margin call and forced liquidation mechanics (terms differ between banks) |
Cross-border comparison: Hong Kong and mainland China
| Publisher | Title | Date | Link | Use (jurisdiction) |
|---|---|---|---|---|
| Hong Kong Government news (IA / HKMA) | IA and HKMA issue circulars on premium financing | 2022-04-01 | info.gov.hk | Specific regulation of premium financing in Hong Kong (Hong Kong) |
| Hong Kong Monetary Authority (HKMA) | Premium Financing (Smart Consumers) | 2024-01-24 | hkma.gov.hk | Premium financing risk warnings (Hong Kong) |
| State Taxation Administration (国家税务总局) | 《中华人民共和国个人所得税法》 (Individual Income Tax Law of the PRC) | 2018-08-31 | chinatax.gov.cn | 183-day test for resident individuals (mainland China) |
| Ministry of Finance and State Taxation Administration (财政部 税务总局) | 关于境外所得有关个人所得税政策的公告（2020 年第 3 号） (Announcement on Individual Income Tax Policies for Overseas Income, No. 3 of 2020) | 2020-01-17 | chinatax.gov.cn | Filing deadline for overseas income (mainland China) |
| State Taxation Administration and others (国家税务总局等) | 《非居民金融账户涉税信息尽职调查管理办法》 (Administrative Measures on Due Diligence for Tax-related Information of Non-residents' Financial Accounts) | Issued 2017-05-09, effective 2017-07-01 | chinatax.gov.cn | CRS due diligence in the mainland (mainland China) |
| State Administration of Foreign Exchange, Xiamen Branch (国家外汇管理局厦门市分局) | 个人外汇业务服务小贴士 (Tips on Individual Foreign Exchange Services) | 2021-10 | safe.gov.cn | Foreign exchange purchased by individuals may not be used for overseas life insurance and other capital account items (mainland China) |
| State Administration of Foreign Exchange, Sichuan Branch (国家外汇管理局四川省分局) | 业务咨询常见问题一览 (Frequently Asked Questions on Business Enquiries) | 2019-05-27 | safe.gov.cn | Overseas life insurance is a capital account item (mainland China) |
| State Council of the PRC (国务院) | 国务院关于对外投资的规定（国务院令第 837 号） (State Council Provisions on Outbound Investment, Decree No. 837) | Published 2026-05-05, effective 2026-07-01 | gov.cn | Outbound investors include resident individuals (mainland China) |
Secondary sources and items awaiting verification
The site's pages either do not cite figures for the items below or describe only the mechanism; they will be updated once primary documents are obtained.
| Item | Status | Suggested source for verification |
|---|---|---|
| Effective date of the 2020 revision of the Private Banking Code of Conduct and continuing training hours | Awaiting verification | The Association of Banks in Singapore (ABS) |
| Current paragraph numbers for source of wealth evidence in the MAS Notice 626 Guidelines | Awaiting verification; pages do not cite paragraph numbers | Current version of MAS Notice 626 |
| Notification deadline and key employee conditions in the FAQ on the SFO exemption framework | Awaiting word-for-word check | MAS FAQs on Licensing Exemption Framework for SFOs |
| Penalty figures under the CSP Act | Seen only in law firm commentary (secondary); not stated in pages | Text of the Corporate Service Providers Act 2024 on SSO |
| Current conditions for the tax treatment of foreign trusts in Singapore | Awaiting verification; not stated in pages | IRAS guidance on trust taxation; SSO |
| Application procedures and fees for grants of probate and letters of administration | Awaiting verification; pages describe the mechanism only | Singapore Courts website |
| Tax treatment of personal life insurance claims in Singapore | No explicit IRAS statement found; pages draw no conclusion | IRAS "What is taxable, what is not" |
| Definition of the US dollar lending benchmark SOFR | Original text not retrieved; pages say only "usually referencing benchmarks such as SOFR" | Federal Reserve Bank of New York |
| Private bank fee ranges, Lombard loan-to-value ranges, family office set-up costs | No primary public source; no figures stated in pages | — |
This table is revised as the site's pages are updated; it was last compiled on 23 October 2026.
Sources and dates
- Financial advice: Who you could be dealing with — MoneySense (MAS) · 2026-09-14
- CRS Overview and Latest Developments — Inland Revenue Authority of Singapore (IRAS) · 2026-09-09
- Your Guide to Nomination of Insurance Nominees (v1.0) — Life Insurance Association Singapore (LIA) · 2026-03