Qualifying Debt Securities Enquiry System

Enquire more about the various debt instruments, other than the Singapore Government Securities.
  1. Please note that the Return on Debt Securities is a self-declaration. The debt securities displayed indicate that the lead manager(s) or arranger(s) has (have) filed a Return on Debt Securities with the Authority, declaring that the debt securities are Qualifying Debt Security (“QDS”) and meet the provisions of the Income Tax Act 1947. Your attention is, accordingly, directed to the relevant provisions governing the Qualifying Debt Securities scheme, including (but not limited to) Sections 13(2), 13(2A), 13(2B), 13(16), and 43H of the Income Tax Act, and Regulations 3, 3A and 3B of the Income Tax (Qualifying Debt Securities) Regulations.
  2. With reference to the Return on Debt Securities Reference Number, Q stands for QDS, Q+ for QDS Plus, QP for Qualifying Project Debt Securities and N for Non-Qualifying Debt Securities.
  3. Please note that Singapore Government Securities (including T- Bills, MAS bills and Singapore Savings Bonds) will not be displayed by the enquiry system. This is because all Singapore Government Securities issued during the period from 28th February 1998 to 31st December 2028 (both dates inclusive) are QDS.
  4. Please note that “Date of Maturity” column will be blank in the case of perpetual debt securities. You can sort the “Date of Maturity” column in ascending order to display the perpetuals at the top of the search
  5. For other debt securities not displayed, the Return on Debt Securities declaring that the debt securities are QDS has not been filed. Please contact the issuer or the lead manager or arranger of the debt securities directly for enquiries relating to the said debt securities.
  6. The Authority does not make any recommendation regarding any debt securities issued by any entity identified on the website. This information provided herein is for general information only, and is not appropriate for the purposes of making a decision to carry out a transaction or trade. The information in this email shall not be construed as statements of fact, any form of advice (investment, tax, legal) amounting to investment advice, or recommendations regarding any debt security. Please seek your own independent advice in relation to your specific circumstances before taking any informed decision. The Authority makes no warranty or guarantee, express or implied, as to the currency, accuracy, or completeness of the information provided on the website. The Authority disclaims all responsibility and accepts no liability whatsoever for any loss and damages arising from or related to the use of the information on the website.
  7. Please allow up to 3 months from the date of issue for the debt securities to be reflected on the website. Please also note that debt securities that have matured for more than 6 years may not be listed on the website.