On or about 30 December 2019, the Inland Revenue Board of Singapore (IRAS) has released the fourth edition of the e-Tax Guide, GST: Guide on Reimbursement and Disbursement of Expenses. It replaces the third edition published on 18 October 2019.
The revised e-Tax Guide incorporates the following updates:
- amended paragraphs 6.2, 6.33 and Annex 1 to include the exempt supply of digital payment tokens with effect from 1 January 2020
For more information, please visit the IRAS website.
Source: IRAS website, 30 December 2019.