On or about 19 June 2019, the Inland Revenue Authority of Singapore (IRAS) has provided updated versions of the following Real Estate Investment Trust (REIT) applications for the purpose of applying for Tax Transparency Treatment:
- REIT — Application for Tax Transparency Treatment under Section 43(2) of Income Tax Act in respect of Income derived by a Trustee of a Real Estate Investment Trust (REIT)
- REIT — Joint Undertaking by the Trustee and Manager
- REIT ETF — Joint undertaking by the Trustee and Manager
The forms are available at the IRAS website.
Source: IRAS website, 19 June 2019