On or about 15 July 2019, the Inland Revenue Board of Singapore (IRAS) has updated the content on Overseas Vendor Registration slides.
The slides explain the Overseas Vendor Registration (OVR) regime to tax digital services imported by non-GST registered persons (including private individuals), that would take effect from 1 January 2020, under the Budget 2018.
The slides lay down the many features of the OVR regime.
For more information, please visit the IRAS website.
Source: IRAS website, 15 July 2019