{"id":1339,"date":"2019-09-24T18:52:37","date_gmt":"2019-09-24T10:52:37","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=1339"},"modified":"2020-01-18T18:56:39","modified_gmt":"2020-01-18T10:56:39","slug":"e-tax-guide-on-attribution-of-input-tax-revised","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2019\/09\/24\/e-tax-guide-on-attribution-of-input-tax-revised\/","title":{"rendered":"e-Tax Guide on Attribution of Input Tax revised"},"content":{"rendered":"\n<p>On or about 24 September 2019, the Inland Revenue Authority of Singapore (IRAS) has published the fifth edition of the e-Tax Guide on Attribution of Input Tax.<\/p>\n\n\n\n<p>The revised e-Tax Guide incorporates the following amendments: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>added footnotes for an explanation of \u201cfirst issue\u201d<\/li><li>expanded the Frequently Asked Questions section to include Q2, Q3 and Q4<\/li><li>added footnotes on the value of taxable supplies and total supplies for  the <em>De Minimis<\/em> Rule and Regulation 35 Test (this update is in line with  the implementation of the reverse charge and overseas vendor  registration regime from 1 January 2020), and<\/li><li>included details on imported services that are directly attributable to taxable supplies.<\/li><\/ul>\n\n\n\n<p>For more information, please visit the IRAS website.<\/p>\n\n\n\n<p>Source: IRAS website, 24 September 2019.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On or about 24 September 2019, the Inland Revenue Authority of Singapore (IRAS) has published the fifth edition of the e-Tax Guide on Attribution of Input Tax. The revised e-Tax Guide incorporates the following amendments: added footnotes for an explanation of \u201cfirst issue\u201d expanded the Frequently Asked Questions section to include Q2, Q3 and Q4 [&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-1339","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\/1339","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=1339"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1339\/revisions"}],"predecessor-version":[{"id":1340,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1339\/revisions\/1340"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1339"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1339"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1339"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}