On or about 16 Apr 2021, the Inland Revenue Authority of Singapore (IRAS) has published the second edition of the e-Tax guide, GST: The Electronic Tourist Refund Scheme (eTRS) (Refund claims made on or after 4 Apr 2019). It replaces the first edition published on 22 Mar 2019.
This e-Tax Guide cover:
- Description of process and data flow under the eTRS;
- Conditions and fees applicable for participation in the eTRS;
- Application procedures under the eTRS; and
- Overview of the system requirements under the eTRS.
Under the eTRS, a Central Refund Agency (CRA) and an Independent Retailer (IR) has to seek IRAS’ approval before they can participate directly in the electronic system. In addition to the existing conditions for tourist refunds, the CRAs and IRs should also comply with the conditions as set out in this e-Tax Guide. Where more stringent conditions are imposed specifically on Specified Retailer(s), those stringent conditions shall prevail over what is set out in this e-Tax Guide.
Retailers are required to verify the tourist’s eligibility before issuing an eTRS transaction with the tourist’s passport details. At Changi International Airport and Seletar Airport (collectively known as “airports”), the tourist will use his passport to retrieve his transactions to claim a refund. The tourist’s purchases may be inspected by Customs Officers at the airports and the refund will only be made if he satisfies all the conditions of the TRS.
Source: IRAS, 20 April 2021