| 2010/IT/3 |
29/06/2010 |
Productivity and Innovation Credit (432KB) |
| 2010/IT/2 |
28/04/2010 |
Phasing Out Industrial Building Allowance (99KB) |
| 2010/IT/1 |
20/01/2010 |
Tax Framework for Corporate Amalgamations (280KB) |
| 2009/IT/6 |
10/09/2009 |
Tax Treatment of Public-Private Partnership Arrangements (209KB) |
| 2009/IT/5 |
01/07/2009 |
Machinery and Plant: Section 19/19A of the Income Tax Act |
| 2009/IT/4 |
30/06/2009 |
Income Tax Treatment of Limited Partnerships (LP) |
| 2009/IT/3 |
23/02/2009 |
Supplementary e-Tax Guide on Transfer Pricing Guidelines for Related Party Loans and Related Party Services
|
| 2009/IT/2 |
20/02/2009 |
Temporary Liberalisation of Income Tax Exemption for Foreign-Sourced Income received in Singapore from 22 Jan 2009 to 21 Jan 2010 (Revised edition - 7 Aug 2009) |
| 2009/IT/1 |
23/01/2009 |
Enhanced Carry-back Relief System
(Revised edition – 30 Jul 2009) |
| 2008/IT/10 |
12/12/2008 |
Determination of the Date of Commencement of Business |
| 2008/IT/9 |
12/12/2008 |
Research & Development Tax Measures
(Updated on 12 Dec 2008) |
| 2008/IT/8 |
21/10/2008 |
Public Consultation: Supplementary Circular on Transfer Pricing Guidelines for Related Party Loans and Related Party Services
(Consultation has closed. Please refer to 2009/IT/4 for IRAS' response to comments received and IRAS Supplementary e-Tax Guide published on 23 Feb 09) |
| 2008/IT/7 |
20/10/2008 |
Supplementary Administrative Guidance on Advance Pricing Arrangements |
| 2008/IT/6 |
01/08/2008 |
Equity Remuneration Incentive Scheme (Start-Ups)
|
| 2008/IT/5 |
30/07/2008 |
Transfer Pricing Consultation(Updated on 6 Aug 2008) |
| 2008/IT/4 |
07/07/2008 |
Not Ordinarily Resident (NOR) Scheme |
| 2008/IT/3 |
18/06/2008 |
Deduction for Expenditure Incurred on Renovation or Refurbishment Works
(Revised edition on 23 Feb 2009) |
| 2008/IT/2 |
14/03/2008 |
Income Tax Treatment of Approved Sub-Trust of a Real Estate Investment Trust (New IRAS Circular) |
| 2008/IT/1 |
27/03/2008 |
Basic Record Keeping Guide for Small Businesses |
| 2007/IT/6 |
03/07/2007 |
Simplification of Income Tax Rules and Procedures - Assessment of Non-trade Income and Deduction of Approved Donations on an Accounting Year Basis
(Supplementary Circular) |
| 2007/IT/5 |
21/06/2007 |
Tax Deduction For Borrowing Costs Other Than Interest Expenses |
| 2007/IT/4 |
15/06/2007 |
Tax on gross income derived from Singapore by Non-Resident Public Entertainers - Clarification on obligations of local payer to withhold tax |
| 2007/IT/3 |
01/06/2007 |
Claim for one-year write-off for new diesel-driven goods vehicles and buses registered on or after 15 Feb 2007 |
| 2007/IT/2 |
15/02/2007 |
Changes in the Tax Treatment under Section 11(2) of the Singapore Income Tax Act |
| 2007/IT/1 |
10/01/2007 |
Use of Treasury Shares to Fulfil Obligations Under An Employee Equity-based Remuneration Scheme
(Updated on 22 Feb 2007) |
| 2006/IT/9 |
30/11/2006 |
Income Tax Treatment of Trusts (30Nov06) |
| 2006/IT/8 |
30/11/2006 |
Income Tax Treatment of REITs (30Nov06) |
| 2006/IT/7 |
05/07/2006 |
Taxation of Life Insurers under the Risk-based Capital (RBC) Framework |
| 2006/IT/6 |
30/06/2006 |
Use of Treasury Shares to Fulfil Obligations under an Employee Equity-based Remuneration Scheme |
| 2006/IT/5 |
31/05/2006 |
Tax exemption under Section 13(12) for Specified Scenarios and Real Estate Investment Trusts (Revised)
(Revised edition – 9 Jan 2009) |
| 2006/IT/4 |
31/05/2006 |
Supplementary circular -Tax Exemption for Foreign-Sourced Dividends, Foreign Branch Profits and Foreign-Sourced Service Income
(Revised edition 10 Apr 2008)
(Circular to supplement main / supplementary circular dated 21 May 2003 and 30 July 2004 respectively.) |
| 2006/IT/3 |
01/05/2006 |
Tax Treatment on Donations with Benefits |
| 2006/IT/2 |
23/02/2006 |
Transfer Pricing Guidelines |
| 2006/IT/1 |
18/01/2006 |
Tax Treatment of Property Development Companies: Concession for One-project Companies – Addendum to Practice Note 1993/IT/13 dated 2 Nov 1993 (Addendum to Practice Note 1993/IT/13 dated 2 Nov 1993)
|
| 2006/BC/1 |
07/03/2006 |
Budget Changes Information from IRAS budget Seminar 2006 |
| 2005/BC/1 |
04/03/2005 |
Budget Changes Information from IRAS budget Seminar 2005 |
| 2005/IT/6 |
30/12/2005 |
Income Tax Implications Arising from the Adoption of FRS 39 - Financial Instruments: Recognition & Measurement
(Revised edition – 22 Mar 2010) |
| 2005/IT/5 |
10/06/2005 |
Carry-Back Relief System (Revised edition – 30 Jul 2009).
|
| 2005/IT/4 |
10/06/2005 |
Income Tax Treatment of Limited Liability Partnerships (LLPs)
(Supplementary Circular) |
| 2005/IT/3 |
08/06/2005 |
Advance Ruling System
(Revised edition – 1 Apr 2009) |
| 2005/IT/2 |
04/05/2005 |
Section 10E of the Singapore Income Tax Act (Addendum to Practice Notes 1996/IT/2, 1997/IT/3 and 1997/IT/5)
|
| 2005/EC/1 |
05/01/2005 |
Keeping Records of Business Transactions in Microforms |
| 2004/IT/13 |
14/12/2004 |
Income Tax Treatment of A Trust Registered Under the Business Trusts Act 2004 |
| 2004/IT/12 |
22/10/2004 |
“Keyman” insurance: Deductibility of Premiums – Addendum to Practice Note 1993/IT/5 dated 25 Feb 1993
(Addendum to Practice Note, “Keyman” Insurance – Deductibility of Premiums (1993/IT/5)) |
| 2004/IT/11 |
19/08/2004 |
Simplification of Income Tax Rules and Procedures - 100% Capital Allowance for Items of Machinery or Plant Costing No More Than $1,000 Each |
| 2004/IT/10 |
25/08/2004 |
Marriage and Parenthood Measures Announced During the National Day Rally 2004
(Contains details of tax changes only) |
| 2004/IT/9 |
19/08/2004 |
Tax treatment of employee stock option and other forms of employee share ownerships plans - alternative to the deemed exercise rule(Supplementary Circular) |
| 2004/IT/8 |
30/07/2004 |
Tax exemption for foreign-sourced dividends, foreign branch profits and foreign-sourced service income
(Supplementary Circular) |
| 2004/IT/7 |
21/07/2004 |
Simplification Of Income Tax Rules And Procedures - Assessment of Non-Trade Income and Deduction of Approved Donations on an Accounting Year Basis |
| 2004/IT/6 |
15/07/2004 |
Income Tax Treatment of Limited Liability Partnerships (LLPs)
(Revised on 30 June 2009) |
| 2004/IT/5 |
22/06/2004 |
IRAS CIRCULAR ON change to assess the income of a husband and wife as seperate individuals
(Updated on Apr 2005) |
| 2004/IT/4 |
28/04/2004 |
Simplication Of Income Tax Rules And Procedures For Companies - Set-off Of Carry-Forward Losses, Donations And Allowances Under Sections 37(12) And 23(4) of the Singapore Income Tax Act (Revised Edition 2004) |
| 2004/IT/3 |
26/04/2004 |
Further details on Automatic Writing - Down Allowances for Intellectual Property Rights (Circular released by EDB) |
| 2004/BC/1 |
11/03/2004 |
Budget Seminar 2004 Presentation Slides - Updated on 16 Mar 2004
(Information from IRAS Budget Seminar 2004) |
| 2004/IT/2 |
09/03/2004 |
Clarification On The Tax Treatment Of Directors Fees Derived By Non - Resident Directors of Companies That Have No Presence In Singapore |
| 2004/IT/1 |
31/01/2004 |
Not Ordinarily Resident (NOR) Taxpayer Scheme
(Contents subsumed under Circular published on 7 July 2008) |
| 2003/IT/16 |
31/12/2003 |
Filing of Income Tax Computations and Financial Statements in Functional Currencies other than Singapore Dollars
(Revised on 13 Jan 2005) |
| 2003/IT/15 |
15/12/2003 |
Taxpayer Audit |
| 2003/IT/14 |
28/11/2003 |
Income Tax Treatment of Foreign Exchange Gains or Losses for Businesses |
| 2003/IT/13 |
28/10/2003 |
Removal of Statutory Declaration Requirement for Real Property Transactions |
| 2003/IT/12 |
30/09/2003 |
Writing-Down Allowance (WDA) on Payments for Indefeasible Rights of Use (IRUs) |
| 2003/IT/11 |
07/08/2003 |
Simplification of Income Tax Rules & Procedures for Companies
A) Waiver of Requirement to Seek IRAS’ Approval to Pay Normal Exempt Dividends (Repealed)
B) Application for Waiver of Shareholding Test under Sections 23(2A) & 27(8) of the Income Tax Act
(Contents subsumed under Circular Reference no. 1993/IT/7, Revised edition - 1 August 2008)
C) Waiver of Withholding Tax Requirements on Interest Paid to Non-Resident Branches which are not Banks
(Contents subsumed under Circular Reference no. 1998/IT/4, Revised edition - 1 August 2008)
|
| 2003/IT/10 |
06/08/2003 |
Review of Companies’ Income Tax Filing Requirement in view of Audit Exemption under the Companies Act
(Revised on 28 June 2004) |
| 2003/IT/9 |
28/07/2003 |
Further Details on Single Tax Deduction for Patenting Costs
(Circular released by EDB) |
| 2003/IT/8 |
14/07/2003 |
Waiver of Requirement to Seek IRAS' Approval When Not Issuing Receipts - Guidance for Proper Accounting of Sales Receipts |
| 2003/IT/7 |
27/06/2003 |
One-Tier Corporate Tax System
(Supplementary Circular, with editorial changes made on 30 Jun 2003) |
| 2003/BC/3 |
21/05/2003 |
Tax Exemption for Foreign-Sourced Dividend, Foreign Branch Profits and Foreign-Sourced Service Income
(Revised on 5 June 2008) |
| 2003/BC/2 |
08/05/2003 |
Tax Exemption of Interest Income Derived by Individuals from Standard Savings, Current and Fixed Deposit Accounts in Singapore
(Revised on 6 Apr 2005) |
| 2003/IT/5 |
31/03/2003 |
Clarification on Date of Payment of Income for the Purposes of Withholding Tax under Section 45 of the Singapore Income Tax Act and Changes to the Withholding Tax Regime which takes effect from 1 April 2003 (Revised edition)
(Revised edition 24 July 2006) |
| 2003/BC/1 |
14/03/2003 |
Budget Changes Information from Budget Seminar 2003
(Information from IRAS Budget Seminar 2003) |
| 2003/IT/4 |
14/03/2003 |
Concession For Enterprise Development - Tax Deduction Allowable For Certain Expenses Incurred Prior To Commencement Of Business |
| 2003/IT/3 |
14/03/2003 |
Changes to S45 Withholding Tax Regime |
| 2003/IT/2 |
28/02/2003 |
Rental of Cars, Hand Phones and Other Similar Items during Overseas Business Trips (Clarification on the Scope of S12(7)(d) of the Income Tax Act) |
| 2003/IT/1 |
28/02/2003 |
Exemption of Payments for the Use of or the Right to Use Information and Digitised Goods by End-Users from Withholding Tax
(1st Edition) |