Circulars

Published Date: 09 March 2020

ID12/20 Classification of Tax Liabilities Arising from Non-Guaranteed Benefits of Participating Policies

Sets out the classification of tax liabilities arising from non-guaranteed benefits of participating policies.

Applies to: Direct Insurer (Life) , Direct Insurer (Composite)

View Document ID12/20 Classification of Tax Liabilities Arising from Non-Guaranteed Benefits of Participating Policies (335.1 KB)

Subsidiary Legislation

Last Revised Date: 31 March 2020

Insurance (Valuation and Capital) Regulations 2004

Sets out the requirements under the risk-based capital framework for all licensed insurers, including the way in which assets and liabilities are to be valued.

Financial Returns Valuation and Capital Licensing, Authorisation and Registration
Subsidiary Legislation

Published Date: 19 December 2018

Insurance (Accounts and Statements) Regulations 2018

Applies to all licensed insurers, except for captive insurers, marine mutual insurers and Special Purpose Reinsurance Vehicles. It sets out the requirements for insurers to submit returns to MAS.

Financial Returns Valuation and Capital Licensing, Authorisation and Registration