On or about 11 March 2019, the Inland Revenue Authority of Singapore (IRAS) has published the third edition of GST e-Tax Guide: Approved Third Party Logistics Company Scheme. It replaces the second edition which was published on 11 August 2017.
This e-Tax Guide explains how the Approved Third-Party Logistics (3PL) Company Scheme works and the qualifying conditions. It should read by GST-registered and those who are in the business of providing logistics services.
The following has been amended in this e-Tax Guide:
- Inserted footnote 7 and 8
- Inserted paragraph 9.2 on the requirement to perform ASK Annual Review in order to remain under the scheme
Source: IRAS, 11 March 2019