{"id":1331,"date":"2019-09-12T18:37:36","date_gmt":"2019-09-12T10:37:36","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=1331"},"modified":"2020-01-18T18:39:59","modified_gmt":"2020-01-18T10:39:59","slug":"e-tax-guide-gst-guide-on-non-business-receipts-business-tests-and-the-effect-of-non-business-receipts-on-input-tax-claims-revised","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2019\/09\/12\/e-tax-guide-gst-guide-on-non-business-receipts-business-tests-and-the-effect-of-non-business-receipts-on-input-tax-claims-revised\/","title":{"rendered":"e-Tax Guide GST: Guide on Non-Business Receipts \u2013 Business Tests and the Effect of Non-Business Receipts on Input Tax Claims revised"},"content":{"rendered":"\n<p>On or about 12 September 2019, the Inland Revenue Board of Singapore (IRAS) has released the second edition of the e-Tax Guide GST: Guide on Non-Business Receipts \u2013 Business Tests and the Effect of Non-Business Receipts on Input Tax Claims.<\/p>\n\n\n\n<p>The revised e-Tax Guide incorporates a revised paragraph which clarifies that the  receipt of outright grants or donations by a taxable person does not  necessarily mean that the taxable person need to apportion and claim  only a portion of his input tax.<\/p>\n\n\n\n<p>For more information, please visit the IRAS website.<\/p>\n\n\n\n<p>Source: IRAS website, 12 September 2019.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On or about 12 September 2019, the Inland Revenue Board of Singapore (IRAS) has released the second edition of the e-Tax Guide GST: Guide on Non-Business Receipts \u2013 Business Tests and the Effect of Non-Business Receipts on Input Tax Claims. The revised e-Tax Guide incorporates a revised paragraph which clarifies that the receipt of outright [&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-1331","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\/1331","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=1331"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1331\/revisions"}],"predecessor-version":[{"id":1332,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1331\/revisions\/1332"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1331"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1331"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}