On 17 July 2018, the Inland Revenue Authority of Singapore (IRAS) has updated the Seventh Edition of the e-Tax Guide on GST Guide For Visitors on Tourist Refund Scheme that replaces the sixth edition published on 8 November 2017.
The e-Tax Guide provides details on how a tourist can get a refund of the GST paid on the goods that he has purchased and brought out of Singapore. It is meant for tourists who are visiting Singapore and have purchased goods from retailers operating the electronic Tourist Refund Scheme (eTRS).
The following were changes made:
- added paragraph 5.1(a) 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
- amended paragraph 8.2 to include Alipay as a mode of refund
- amended paragraph 10.1 to reflect the Cash Refund Counter (CRC)’s latest website
Source: IRAS, 19 July 2018