{"id":1321,"date":"2019-09-02T18:16:48","date_gmt":"2019-09-02T10:16:48","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=1321"},"modified":"2020-01-18T18:23:02","modified_gmt":"2020-01-18T10:23:02","slug":"e-tax-guide-gst-transfer-of-business-as-a-going-concern-and-other-excluded-transactions-revised","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2019\/09\/02\/e-tax-guide-gst-transfer-of-business-as-a-going-concern-and-other-excluded-transactions-revised\/","title":{"rendered":"e-Tax Guide GST: Transfer of Business as a Going Concern and other Excluded Transactions revised"},"content":{"rendered":"\n<p>On or about 2 September 2019, the Inland Revenue Board of Singapore (IRAS) has released the fourth edition of the e-Tax Guide GST: Transfer of Business as a Going Concern and other Excluded Transactions. It replaces the third edition published on 22 April 2019.<\/p>\n\n\n\n<p>The revised e-Tax Guide incorporates the following updates: <\/p>\n\n\n\n<ul class=\"wp-block-list\">null<li>amended the following to reflect the imposition of GST on imported services:<ul><li> the definition of \u201cTaxable supply\u201d and footnote 3<\/li><li> inserted footnotes 4, 14 and 21<\/li><\/ul><\/li><li> editorial changes<\/li><li><\/li><li>removed content on supply rules and amended <ul><li>paragraph to provide an overview on RC and OVR, and<\/li><li>content on the time of supply rules for RC supplies<\/li><\/ul><\/li><li>editorial amendments.<\/li><\/ul>\n\n\n\n<p>For more information, please visit the IRAS website.<\/p>\n\n\n\n<p>Source: IRAS website, 2 September 2019.<\/p>\n\n\n<p><!--EndFragment--><br>\n<br>\n<\/p>","protected":false},"excerpt":{"rendered":"<p>On or about 2 September 2019, the Inland Revenue Board of Singapore (IRAS) has released the fourth edition of the e-Tax Guide GST: Transfer of Business as a Going Concern and other Excluded Transactions. It replaces the third edition published on 22 April 2019. The revised e-Tax Guide incorporates the following updates: null amended the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,6],"tags":[],"class_list":["post-1321","post","type-post","status-publish","format-standard","hentry","category-gst","category-techupdates"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1321","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/comments?post=1321"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1321\/revisions"}],"predecessor-version":[{"id":1322,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1321\/revisions\/1322"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1321"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1321"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}