by admin | Dec 23, 2025 | Accounting, Employment, Income Tax, Tech News
A recent decision by the Singapore Income Tax Board of Review (UZF & Anor v Comptroller of Income Tax [2025] SGITBR 4) provides critical guidance on characterizing payments to key personnel in a company sale. The Board ruled that post-sale “Annual Additional...
by admin | Dec 19, 2025 | Accounting, Property Tax, Tech News
In a ruling with significant procedural implications for property tax appeals, the Valuation Review Board (VRB) has dismissed Shaw Towers Realty (Pte.) Limited’s application for leave to amend its notice of appeal and proposed annual values ([2025] SGVRB 1). The...
by admin | Dec 16, 2025 | Accounting, Auditing, Income Tax, Tech News
The Income Tax (Land Intensification Allowance) (Amendment) Regulations 2025, gazetted on 12 December 2025, formally update the LIA framework with effect for planning permission applications submitted on or after 1 January 2026. Core Amendments: The revisions modify...
by admin | Dec 13, 2025 | Accounting, Auditing, Income Tax, Tech News
The International Sustainability Standards Board (ISSB) has issued specific amendments to IFRS S2 Climate-related Disclosures, responding to widespread implementation feedback from preparers. The revisions modify greenhouse gas (GHG) emission disclosure requirements...
by admin | Dec 11, 2025 | Accounting, Auditing, Income Tax, Tech News
Amendments gazetted on 9 December 2025 formally expand the administrative authority of three key public bodies—the Economic Development Board (EDB), Enterprise Singapore (ESG), and the Maritime and Port Authority of Singapore (MPA)—over specific income tax incentives....
