On 7 August 2018, the Inland Revenue Authority of Singapore (IRAS) has revised the Third Edition of the e-Tax Guide on Country-by-Country (CbC) Reporting. It replaces the first edition that was published on 10 October 2016.
IRAS has amended question 11 of the FAQs section regarding the use of rounding should be have a material impact in the terms of understanding the CbC report. For example, if the rounded figure is S$1,126,000, it should be entered in the CbC report as S$1,126,000 and not S$1,126.
Source: IRAS, 8 August 2018