On or about 13 September 2019, the Inland Revenue Board of Singapore (IRAS) has released the second edition of the e-Tax Guide GST The Electronic Tourist Refund Scheme (Refund claims made on or after 4 Apr 2019).
This e-Tax Guide seeks to clarify the GST refund claim process for tourist and illustrate:
- the process and data flow under the electronic Tourist Refund Scheme (eTRS)
- conditions and fees applicable for participation in the eTRS
- application procedures, and
- overview of the system requirements.
Under the eTRS, all central refund agencies and independent retailers have to seek IRAS’ approval before they can participate in the electronic system.
For more information, please visit the IRAS website.
Source: IRAS website, 13 September 2019.