by admin | Mar 12, 2026 | Accounting, Auditing, Company Law, Goods and Services Tax, Income Tax, Tech News
This technical note outlines the key tax and incentive measures introduced under Singapore Budget 2026, themed “Securing Our Future Together in a Changed World.” The updates reflect Singapore’s continued focus on maintaining competitiveness through targeted...
by admin | Mar 9, 2026 | Accounting, Auditing, Income Tax, Tech News
The Second Protocol amending the Agreement between Singapore and Cambodia for the Avoidance of Double Taxation (DTA) entered into force on 6 March 2026, the Ministry of Finance has confirmed . Signed on 2 November 2023, this protocol introduces critical changes that...
by admin | Mar 9, 2026 | Accounting, Income Tax, Tech News
This technical note summarizes key legislative amendments and administrative updates to Singapore’s corporate tax regime, effective from specified Years of Assessment (YAs), alongside compliance best practices and the prevailing penalty framework. 1. Section 10L:...
by admin | Mar 9, 2026 | Accounting, Auditing, Income Tax, Tech News
This technical note outlines IRAS investigation framework, enforcement powers, and case development lifecycle applied to tax evasion and fraud matters administered by the Inland Revenue Authority of Singapore (IRAS). 1. Mandate of the Investigation and Forensics...
by admin | Mar 9, 2026 | Accounting, Auditing, Income Tax, Tech News
This technical note summarizes key legislative amendments and administrative updates to Singapore’s corporate tax regime, effective from specified Years of Assessment (YAs), alongside compliance best practices and the prevailing penalty framework. 1. Section 10L:...
by admin | Mar 9, 2026 | Accounting, Auditing, Company Law, Income Tax, Tech News
This technical note outlines common corporate tax compliance issues and the relevant treatment frameworks following a review of current IRAS administrative positions and taxpayer obligations. 1. Foreign Source Income Tracking Under Singapore’s territorial basis of...
