Groups (Amendment) Regulations, 2026

L.N. 48 of 2026

INCOME TAX ACT

(CAP. 123)

European Union Global Minimum Level of Taxation for

Multinational Enterprise Groups and Large-Scale Domestic

Groups (Amendment) Regulations, 2026

IN EXERCISE of the powers conferred by articles 52B and 96 of

the Income Tax Act, the Minister responsible for finance has made the

following regulations:-

The title of these regulations is the European Union Global

Minimum Level of Taxation for Multinational Enterprise Groups and

Large-Scale Domestic Groups (Amendment) Regulations, 2026 and

these regulations shall be read and construed as one with the European

Union Global Minimum Level of Taxation for Multinational

Enterprise Groups and Large-Scale Domestic Group Regulations,

hereinafter referred to as the "principal regulations".

Sub-regulation (2) of regulation 11 of the principal

regulations shall be amended as follows

(a) the words "Pursuant to sub-regulation (1)," shall be

deleted and the words "shall be exempted from the filing

obligation referred to in regulation 5(2):" shall be substituted by

the words "shall be exempted from the filing obligation referred

to in regulation 5(2) and the notification obligation referred to in

regulation 5(4).";

(b)

the proviso thereof shall be deleted.

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