The Inland Revenue Authority of Singapore (IRAS) has accorded tax transparency treatment to the distributions received by the trustee of a real estate investment trust exchange-traded fund (REIT ETF) from REITs listed on the Singapore Exchange (S-REITs) that are made out of specific income of the S-REITs.
On 30 September 2018, the IRAS has made available the following new forms for REIT ETFs:
- REIT ETF — Statement of Distribution (in Excel format)
- REIT ETF — Pro Forma Singapore Tax Voucher (in PDF format)
- REIT ETF — Pro Forma Singapore Tax Voucher issued pursuant to section 10(20B) of the Singapore Income Tax Act (in PDF format)
Source: IRAS – Trust, 2 October 2018