On or about 13 September 2019, the Inland Revenue Authority of Singapore (IRAS) has released the second edition of the e-Tax Guide on GST: For Retailers participating in Tourist Refund Scheme (Refund claims made on or after 4 April 2019).
This e-Tax Guide seeks to provide details on the features and refund mechanism of the Electronic Tourist Refund Scheme (“eTRS”) and includes the conditions that retailers participating in the eTRS must comply with. It further illustrates:
- tourist can only obtain refund on GST from registered retailers who participate in the eTRS
- refund eligibility and requirements, and
- eTRS being a voluntary scheme and the participation conditions for retailers.
Furthermore, it is essential for people participating or intending to participate in the eTRS either by engaging the services of a Central Refund Agency or operating on their own as an independent retailer.
For more information, please visit the IRAS website.
Source: IRAS website, 13 September 2019.