by admin | Apr 7, 2019 | Income Tax, Tech News
The following are updates to withholding tax: Interest and similar payments subject to withholding tax under s 45A The new s 12(6AA) provides that the reference to “interest” in s 12(6), in the case of an arrangement that is a finance lease of any machinery or plant...
by admin | Apr 6, 2019 | Income Tax, Tech News
On or about 4 April 2019, the Inland Revenue Authority of Singapore (IRAS) has published the second edition of e-Tax Guide: Corporate Income Tax – Objection and Appeal Process. It replaces the first edition which was published on 28 February 2013. This e-Tax Guide...
by admin | Apr 5, 2019 | Goods and Services Tax, Tech News
On or about 1 April 2019, the Inland Revenue Authority of Singapore (IRAS) has published the Fourth edition of GST e-Tax Guide: Concession for REITS and Qualifying Registered Business Trusts Listed in Singapore. It replaces the third edition which was published on 10...
by admin | Apr 3, 2019 | Income Tax, Tech News
On or about 1 April 2019, amendments were made by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“Multilateral Instrument” or “MLI”) to Singapore’s DTAs. Some of DTAs...
by admin | Apr 2, 2019 | Accounting, Tech News
On or about 14 January 2019, the Accounting Standards Council issued a revised Conceptual Framework for Financial Reporting which is based on the revised Conceptual Framework issued by the International Accounting Standards Board (IASB) in 29 March 2018. For companies...
