On or about 2 January 2020, the Inland Revenue Authority of Singapore (IRAS) has published the tenth edition of the Assisted Self-Help Kit (ASK) Annual Review Guide.
The revised guide incorporates the following amendments:
- consequential changes for the implementation of reverse charge
- consequential changes for the implementation of Overseas Vendor Regime Registration
- consequential changes for the implementation of Digital Payment Tokens
- amendments to para 5.5.1 to advise taxpayers to rectify their errors immediately by submitting a consolidated GST F7 on per annum basis or next GST F5
- re-numbered previous paras 5.5.1 and 5.5.2
- amended para 12.1 on contact information, and
- editorial changes.
For more information, please visit the IRAS website.
Source: IRAS website, 2 January 2020.