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e-Tax Guides

 

Reference No. Date of Publication e-Tax Guide Title
2011/IT/10 06/09/2011 Group Relief System  (470KB) 
2011/IT/9 06/09/2011 Tax Exemption for Foreign-Sourced Income    (159KB) 
2011/IT/8 06/09/2011 Ascertainment of Income from Business of Making Investment  (91KB) 
2011/IT/7 22/08/2011 Pharmaceutical Manufacturing Industry: Tax Treatment of Research & Development and Intellectual Property-Related Expenditures (182KB) 
2011/IT/6 15/07/2011 Productivity and Innovation Credit  (472KB) 
2011/IT/5 15/07/2011 Qualifying Conditions for Pension/Provident Funds to be Approved under Section 5 of the Income Tax Act  (80KB) 
2011/IT/4 08/07/2011 Tax Deduction for Shares used to fulfill obligations under an Employee Equity-Based Remuneration Scheme  (264KB) 
2011/IT/3 30/06/2011 Concession for Enterprise Development - Deduction of Certain Expenses Incurred before Business Revenue is Earned   (140KB) 
2011/IT/2 27/06/2011 Mergers and Acquisitions Scheme (308KB) 
2011/IT/1 22/06/2011 Foreign Tax Credit Pooling  (180KB) 
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 (175KB) 
(Updated on 20 Apr 2011)
2009/IT/4 30/06/2009 Income Tax Treatment of Limited Partnerships (LP) (75KB)   
2009/IT/3 23/02/2009 Supplementary e-Tax Guide on Transfer Pricing Guidelines for Related Party Loans and Related Party Services (107KB) 
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  (171KB) (Revised edition - 7 Aug 2009)
2009/IT/1 23/01/2009 Enhanced Carry-back Relief System (283KB)
(Revised edition – 30 Jul 2009)
2008/IT/10 12/12/2008 Determination of the Date of Commencement of Business (91KB) 
2008/IT/9 12/12/2008 Research & Development Tax Measures  (317KB)
(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 (69KB) 
2008/IT/6 01/08/2008 Equity Remuneration Incentive Scheme (Start-Ups)  (241KB) 
2008/IT/5 30/07/2008 Transfer Pricing Consultation (79KB) (Updated on 6 Aug 2008)
2008/IT/4 07/07/2008 Not Ordinarily Resident (NOR) Scheme  (330KB) 
2008/IT/3 18/06/2008 Deduction for Expenditure Incurred on Renovation or Refurbishment Works  (119KB) 
(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) (154KB)  
2008/IT/1 27/03/2008 Basic Record Keeping Guide for Small Businesses (113KB) 
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 (126KB)
(Supplementary Circular)
2007/IT/5 21/06/2007 Tax Deduction For Borrowing Costs Other Than Interest Expenses (80KB) 
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 (109KB) 
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 (101KB) 
2007/IT/2 15/02/2007 Changes in the Tax Treatment under Section 11(2) of the Singapore Income Tax Act (161KB) 
2007/IT/1 10/01/2007 Use of Treasury Shares to Fulfil Obligations Under An Employee Equity-based Remuneration Scheme 
(Contents subsumed under new e-tax guide published on 8 July 2011 Ref: 2011/IT/4)
2006/IT/9 30/11/2006 Income Tax Treatment of Trusts (Revised) (84KB)
(Revised edition - 5 Jan 2012) 
2006/IT/8 30/11/2006 Income Tax Treatment of REITs (30Nov06) (87KB) 
2006/IT/7 05/07/2006 Taxation of Life Insurers under the Risk-based Capital (RBC) Framework (258KB) 
2006/IT/6 30/06/2006 Use of Treasury Shares to Fulfil Obligations under an Employee Equity-based Remuneration Scheme  
(Contents subsumed under new e-tax guide published on 8 July 2011 Ref: 2011/IT/4)
2006/IT/5 31/05/2006 Tax exemption under Section 13(12) for Specified Scenarios and Real Estate Investment Trusts (Revised) (97KB)
(Revised edition – 19 Nov 2010)
2006/IT/4 31/05/2006 Supplementary circular -Tax Exemption for Foreign-Sourced Dividends, Foreign Branch Profits and Foreign-Sourced Service Income
(Contents subsumed under re-written e-Tax Guide published on 6 Sep 2011 Ref:2011/IT/9.)
2006/IT/3 01/05/2006 Tax Treatment on Donations with Benefits (107KB) 
2006/IT/2 23/02/2006 Transfer Pricing Guidelines (532KB) 
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  (228KB)
(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 (823KB) 
2005/BC/1 04/03/2005 Budget Changes Information from IRAS budget Seminar 2005 (773KB) 
2005/IT/6 30/12/2005 Income Tax Implications Arising from the Adoption of FRS 39 - Financial Instruments: Recognition & Measurement (109KB)
(Revised edition – 22 Mar 2010)
2005/IT/5 10/06/2005 Carry-Back Relief System (625KB) 

(Revised edition – 30 Jul 2009).
2005/IT/4 10/06/2005 Income Tax Treatment of Limited Liability Partnerships (LLPs) (152KB)
(Supplementary Circular)
2005/IT/3 08/06/2005 Advance Ruling System (193KB)
(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) (Contents subsumed under the re-written e-Tax Guide published on 6 Sep 2011 Ref:2011/IT/8)
2005/EC/1 05/01/2005 Keeping Records of Business Transactions in Microforms (134KB) 
2004/IT/13 14/12/2004 Income Tax Treatment of A Trust Registered Under the Business Trusts Act 2004 (118KB) 
2004/IT/12 22/10/2004 “Keyman” insurance: Deductibility of Premiums – Addendum to Practice Note 1993/IT/5 dated 25 Feb 1993 (101KB)
(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 (111KB) 
2004/IT/10 25/08/2004 Marriage and Parenthood Measures Announced During the National Day Rally 2004 (85KB)
(Contains details of tax changes only)
2004/IT/9 19/08/2004 Supplementary e-Tax Guide on Tax treatment of Employee Stock Option and Other Forms of Employee Share Ownerships Plans - Alternative to the Deemed Exercise Rule (163KB) (Revised edition - 15 Apr 2011)
2004/IT/8 30/07/2004 Tax exemption for foreign-sourced dividends, foreign branch profits and foreign-sourced service income 
(Contents subsumed under the re-written e-Tax Guide published on 6 Sep 2011 Ref:2011/IT/9)
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 (133KB) 
2004/IT/6 15/07/2004 Income Tax Treatment of Limited Liability Partnerships (LLPs) (348KB)
(Revised on 30 June 2009)
2004/IT/5 22/06/2004 Change to assess the income of a husband and wife as separate individuals  (119KB) (Updated on 1 Dec 2011) 
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) (157KB) 
2004/IT/3 26/04/2004 Further details on Automatic Writing - Down Allowances for Intellectual Property Rights (69KB) (Circular released by EDB)
2004/BC/1 11/03/2004 Budget Seminar 2004 Presentation Slides - Updated on 16 Mar 2004 (730KB)
(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  (201KB) (Updated on 1 Dec 2011)
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 (405KB)
(Revised on 13 Jan 2005)
2003/IT/15 15/12/2003 Taxpayer Audit (134KB) 
2003/IT/14 28/11/2003 Income Tax Treatment of Foreign Exchange Gains or Losses for Businesses (180KB) 
2003/IT/13 28/10/2003 Removal of Statutory Declaration Requirement for Real Property Transactions (16KB) 
2003/IT/12 30/09/2003 Writing-Down Allowance (WDA) on Payments for Indefeasible Rights of Use (IRUs) (251KB) 
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 (79KB)
(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 (59KB) 
2003/IT/7 27/06/2003 One-Tier Corporate Tax System (191KB)
(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 
(Contents subsumed under the re-written e-Tax Guide published on 6 Sep 2011 Ref:2011/IT/9)
2003/BC/2 08/05/2003 Tax Exemption of Interest Income Derived by Individuals from Standard Savings, Current and Fixed Deposit Accounts in Singapore (148KB)
(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) (120KB)
(Revised edition 24 July 2006)
2003/BC/1 14/03/2003 Budget Changes Information from Budget Seminar 2003 (254KB)
(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
(Contents subsumed under new e-tax guide published on 30 June 2011 Ref : 2011/IT/3) 
2003/IT/3 14/03/2003 Changes to S45 Withholding Tax Regime (20KB) 
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) (91KB) 
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 (152KB)
(1st Edition)

 

View Income Tax e-Tax Guides (2002 and before)

 

 
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Last Updated on 5 January 2012

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