On or about 24 September 2019, the Inland Revenue Authority of Singapore (IRAS) has published the ninth edition of the e-Tax Guide on GST: Assisted Self-Help Kit (ASK)Annual Review Guide.
The revised e-Tax Guide incorporates the following amendments:
- inserted a footnote regarding the value of “Total Supplies” in Step 1 of the ASK Annual Review Process
- amended paragraphs of Step 3 regarding performing checks for the selected GST returns, and
- amended a paragraph regarding the review of financial statements of Step 4 for the new boxes in the GST returns.
For more information, please visit the IRAS website.
Source: IRAS website, 24 September 2019.