On 17 July 2018, the Inland Revenue Authority of Singapore (IRAS) has updated the Eighth Edition of the e-Tax Guide – GST Guide for Retailers participating in the Tourist Refund Scheme and replaced the seventh edition published on 8 November 2017.
The e-Tax guide provides details on the features and refund mechanism of the Electronic Tourist Refund Scheme (“eTRS”) and includes the conditions that retailers participating in the eTRS must comply with. It is relevant to those entities that are participating or intend to participate in the eTRS either by engaging the services of a Central Refund Agency (“CRA”) or operating on your own as an Independent Retailer (“IR”).
The following were the changes made:
- Amended paragraph 3.2.1 to update Tourego’s contact details
- Amended paragraphs 3.2.1, 8.3.1 and 11.2 to remove PTF following its exit as a CRA
- Reference to the electronic Tourist Refund Scheme is amended and applied consistently across the guide
- Amended paragraph 8.1.2(d) on goods returned scenario
- Amended paragraphs 8.2.1(e) and 8.2.1(f) to include Alipay as a mode of refund
- Inserted paragraph 6.1(a) and amended paragraphs 4.1, 8.1.1 and 12.4 to make clear that a refund of GST paid on the goods can only be requested by someone who is the purchaser of the goods
Source: IRAS 19 July 2018