No. | Countries | Date of entry into force | Taxable year | Remarks |
---|---|---|---|---|
1 | Indonesia | 21 October 2003 | 1 January 2004 | |
2 | Laos | 23 December 1997 | 1 January 1998 | |
3 | Malaysia | 2 February 1983 | 1 January 1983 | |
4 | Myanmar | 15 August 2011 | 1 January 2012 | |
5 | Philippines | 11 April 1983 | 1 January 1983 | |
6 | Singapore | 27 April 1976 | 1 January 1976 | |
7 | Vietnam | 31 December 1992 | 1 January 1993 |