On 17 July 2018, the Inland Revenue Authority of Singapore (IRAS) has clarified that a refund of GST paid on goods through the tourist refund scheme can only be requested by someone who is the purchaser of the goods. Alipay has also been accepted as a new mode of payment.

The following e-Tax Guides are also revised together with various changes:

  • GST: For Retailers participating in Tourist Refund Scheme (Eighth edition)
  • GST: Guide For Visitors on Tourist Refund Scheme (Seventh edition), and
  • GST: The Electronic Tourist Refund Scheme (eTRS) (Thirteenth edition).

Referencing to the eTRS has also been amended and applied consistently throughout the e-Tax Guides.

An FAQ has also been issued to help address various issues concerning the eTRS.

Source: IRAS, 18 July 2018