Approved Refiner and Consolidator Scheme (ARCS)
On or about 8 November 2019, the Inland Revenue Authority of Singapore (IRAS) has released the following forms: GST F27A: Application for Approved Refiner and Consolidator Scheme (ARCS) as an Approved Consolidator; orGST F27B: Application for Approved Refiner and...
e-Tax Guide GST: Guide on Exemption of Investment Precious Metals (IPM) revised
On or about 8 November 2019, the Inland Revenue Authority of Singapore (IRAS) has published the twelfth edition of e-Tax Guide GST: Guide on Exemption of Investment Precious Metals (IPM). It replaces the eleventh edition which was published on 24 September 2019. This...
e-Tax Guide Income Tax: Income Tax Treatment Arising from Adoption of FRS 109 – Financial Instruments revised
On or about 6 November 2019, the Inland Revenue Board of Singapore (IRAS) has released the second edition of the e-Tax Guide Income Tax: Income Tax Treatment Arising from Adoption of FRS 109 – Financial Instruments. It replaces the first edition published on 22...
e-Tax Guide GST: Customer Accounting for Prescribed Goods revised
On or about 1 November 2019, the Inland Revenue Authority of Singapore (IRAS) has published the fourth edition of the e-Tax Guide on GST: Customer Accounting for Prescribed Goods. It replaces the third edition published on 16 August 2019. The fourth edition of the...
e-Tax Guide GST: Guide on Approved Import GST Suspension Scheme revised
On or about 30 October 2019, the Inland Revenue Authority of Singapore (IRAS) has released the second edition of the e-Tax Guide GST: Guide on Approved Import GST Suspension Scheme. It replaces the first edition (as amended) published on 11 August 2017. This e-Tax...
GST Guide for the Aerospace Industry revised
On or about 30 October 2019, the Inland Revenue Authority of Singapore (IRAS) has released the fifth edition of the e-Tax Guide GST Guide for the Aerospace Industry. It replaces the fourth edition published on 19 June 2017. The revised e-Tax Guide incorporates the...
e-Tax Guide GST: Approved Contract Manufacturer and Trader (ACMT) Scheme revised
On or about 30 October 2019, the Inland Revenue Authority of Singapore (IRAS) has released the second edition of the e-Tax Guide GST: Approved Contract Manufacturer and Trader (ACMT) Scheme. It replaces the first edition published on 16 July 2018. This e-Tax Guide...
e-Tax Guide GST ACAP Review Guidance updated
On or about 29 October 2019, the Inland Revenue Authority of Singapore (IRAS) has updated the e-Tax Guide GST ACAP Review Guidance, Appendix 1 of e-Tax Guide “GST: Assisted Compliance Assurance Programme”. It replaces the edition published on 5 April 2011. This GST...
e-Tax Guide GST: Assisted Compliance Assurance Programme (ACAP) revised
On or about 29 October 2019, the Inland Revenue Authority of Singapore (IRAS) has released the tenth edition of the e-Tax Guide GST: Assisted Compliance Assurance Programme (ACAP). It replaces the ninth edition published on 2 April 2018. The revised e-Tax Guide...
Frequently Asked Questions (FAQ) on reverse charge revised
On or about 23 October 2019, the Inland Revenue Authority of Singapore (IRAS) has published a revised Frequently Asked Questions (FAQ) on reverse charge to reflect the latest operational guidelines. The FAQ is arranged into the following sections: Overview of reverse...