Applying for a Certificate of Residence (COR)

On or about 5 August 2019, the Inland Revenue Authority of Singapore (IRAS) has updated its website content on the application for certificates of residence (CORs). Foreign-owned investment-holding companies with purely passive sources of income and receiving only...

GST Guide for the Aerospace Industry

On or about 31 March 2014, the Inland Revenue Authority of Singapore (IRAS) has released the first edition of the e-Tax Guide GST Guide for the Aerospace Industry. This e-Tax Guide provides details of the GST treatment for aircraft and aircraft-related supplies. The...

GST ACAP Review Guidance issued

On or about 5 April 2011, the Inland Revenue Authority of Singapore (IRAS) has released the first edition of the e-Tax Guide GST ACAP Review Guidance, Appendix 1 of e-Tax Guide “GST: Assisted Compliance Assurance Programme”. This GST ACAP Review Guidance sets out the...