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Tax Season 2018 – About Your Tax Bill
Tax Season 2018 – All You Need To Know
What is Taxable, What is Not
Deductions for Individuals (Reliefs, Expenses, Donations)
Individuals Required to File Tax
How to File Tax
Go to Locals Section
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Foreigners
Tax Season 2018 - All You Need To Know
Basic Guide for New Individual Taxpayers (Foreigners)
Individuals (Foreigners) Required to Pay Tax
What is Taxable, What is Not
Deductions for Individuals (Foreigners) (Expenses, Donations, Reliefs, Rebates)
Your Situation
Go to Foreigners Section
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Go to Foreigners Section
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Filing Estimated Chargeable Income (ECI) and Paying Estimated Taxes
How do I complete and file Form C-S/C
Companies That Do Not Need to Submit Estimated Chargeable Income (ECI)
Applying for COR or Tax Reclaim Form
About Your Tax Bill – Objecting to Notice of Assessment
Companies Applying for Strike-Off or To Cease Registration
Go to Companies Section
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Self-employed / Sole-proprietors / Partners
Tax Season 2018 - About Your Tax Bill
Tax Season 2018– All You Need To Know
Deductions for Self-Employed (Reliefs, Expenses, Donations)
What is Taxable, What is Not
Am I an Employee or a Self-Employed
Calculating and Reporting Business Income
Go to Self-employed / Sole-proprietors / Partners Section
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Employers
Reporting employee earnings (IR8A, Appendix 8A, Appendix 8B, IR8S)
Tax Clearance for Foreign & SPR Employees (IR21)
Information to share with employees
Tax Treatment of Employee Remuneration
Auto-Inclusion Scheme (AIS) for Employment Income
Go to Employers Section
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GST
GST-Registered Businesses
Overview of GST e-Filing Process
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How GST Works
Go to GST-Registered Businesses Section
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Charging and Claiming GST
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Applying for GST Registration
Do I Need to Register for GST
Go to Non-GST Registered Businesses Section
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Consumers
Tourist Refund Scheme
Buying From a GST-Registered Business
Consumers Importing Goods into Singapore
Travellers Bringing Goods into Singapore
Checking if a Business is GST-registered
Go to Consumers Section
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Property
Property Owners
2019 Property Tax Bills
Selling your Property (for En Bloc Sales)
About Annual Value
Lower Property Tax Rates for Owner-Occupied Residential Properties
Essential Property Tax Information for HDB Flat Owners
Check Outstanding Tax
Go to Property Owners Section
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Property Buyers
Information for Buyers of Private Residential Properties
Information for Buyers of HDB/ DBSS Flats
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Information for Buyers of Vacant Land or Development Sites
Go to Property Buyers Section
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Find out Annual Values
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Schemes
Top Schemes
Productivity and Innovation Credit Scheme (PIC)
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Go to Top Schemes Section
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Filing your taxes
Tax Season 2018 - All You Need To Know
Self-Employed Required to File Tax
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Tax Season 2018 – About Your Tax Bill
Getting it right
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Employers
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Common Reporting Errors
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Join the Auto-Inclusion Scheme (AIS) for Employment Income
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Companies
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Employers' Responsibility to Report Employees' Yearly Earnings (AIS)
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Corporate Tax Filing Season 2018
New Company Start-Up Kit
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Filing Estimated Chargeable Income (ECI)
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Late Filing or Non-Filing of Income Tax Returns (Form C-S/ Form C)
Errors in Tax Returns
Guidance on Completing Form C-S/ C
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Getting the Notice of Assessment After Filing
Tax Assessment Process
Objecting to NOA
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Basic Corporate Tax Calculator
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Income Tax Treatment of Virtual Currencies
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Adopting Financial Reporting Standard (FRS) 39 and 109 and its Tax Implications
Transfer Pricing
Introduction to Transfer Pricing
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About Income Tax Advance Ruling
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Research and Development (R&D) – How to claim R&D tax benefits
Specific industries
Investment Holding Companies
Concessionary Group Treatment for Dividend Income
Companies Servicing Only Related Parties
Shipping Companies
Car Rental Companies
Car Tuition Companies
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Companies Receiving Foreign Income
Using PIC and Other Schemes
Managing Taxes for Dormant Companies or Companies Closing Down
Dormant Companies
Companies Applying for Strike off/ to Cease Registration
Companies under Liquidation/ Judicial Management/ Receivership
Getting it right
About the Enhanced Taxpayer Relationship Programme
Voluntary Disclosure of Errors for Reduced Penalties
Compliance Matters for Companies
Getting Companies to Comply
Best Practices when Corresponding with IRAS
IRAS Accounting Software Register
Tax Evasion or Fraud
Reporting Tax Evasion or Fraud
Investigation by IRAS
GST
GST-registered businesses
Learning the basics
Goods and Services Tax (GST): What It Is and How It Works
How to implement GST
Current GST Rates
Responsibilities of GST-Registered Businesses
Invoicing, Price Display and Record Keeping
Invoicing Customers
Displaying and Quoting Prices
Keeping Records
e-Learning course Introduction to GST
Working out your taxes
When to Charge Goods and Services Tax (GST)
Prevailing rate of 7%
When to Apply Customer Accounting
When to charge 0% GST (zero-rate)
Providing International Services
Exporting of Goods
Common scenarios - Do I charge/ deem/ claim GST
Customer
Gifts and Samples
GST on Discounts and Rebates
Provision of Service to Overseas Customer
Supplying to Overseas Customers with Local Delivery Address
Bad Debt Relief
Returned Goods
Absorbing GST
Recovering Expenses (Re-billing)
Deposits and Downpayment
Vouchers
Compensation
Provision of subsidized services
Tourist Refund Scheme (TRS) for Businesses
Related company and other third party
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Secondment of Staff
Transferring Businesses
Receiving Grants
Receiving Donation and Sponsorship
Employee
Employee Benefits
Discounted Sale to Employees
Expenses Incurred by Employee on Behalf of the Company
Payment from Employee to Retain Gifts Received from Others
Others
Sale and Disposal of Business Assets
Trade-Ins
Non-Business or Private Use of Business Assets
Sale of Property by a Partner
Purchase and Sale of Motor Vehicles
Interest Relating to Bank Deposit / Loan / Trade Debt
Hire Purchase
Selling / Renting Assets to Recover Debts
Property Transactions by Non-Legal Entities
Can I claim GST (input tax)
Conditions for Claiming Input Tax
Claiming Input Tax in the Right Accounting Period
Claiming Input Tax on Over-Declared or Under-Declared Value of Import Permits
Claiming Input Tax Incurred to Make Exempt Supplies
Claiming GST Incurred Before GST Registration/Incorporation
Paying Suppliers After Claiming GST
Who Should claim Input Tax in a Mortgagee Sale / Lease
When is GST not charged
Supplies Exempt from GST
Out-of-scope Supplies
When to Report Supplies in GST Returns
Importing of Goods
Foreign Currency Transactions
Specific business sectors
Advertising
Aerospace and Aviation
Air and Sea Containers
Auction
Biomedical
Bunkering
Charities and Non-Profit Organisations
Construction
Consultancy and Professional Services
e-Commerce
Energy
Finance
Gold Jewellery
Hotel and Food & Beverage
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Pawnbroking
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REITs and Registered Business Trusts
Retail
Telecommunications
Travel
GST schemes
General GST Schemes
Cash Accounting Scheme
Discounted Sale Price Scheme
Gross Margin Scheme
Hand-Carried Exports Scheme (HCES)
Import GST Deferment Scheme (IGDS)
Major Exporter Scheme (MES)
Tourist Refund Scheme (TRS) for Businesses
Zero GST (ZG) Warehouse Scheme
Industry-Specific Schemes
Approved Contract Manufacturer and Trader (ACMT) Scheme
Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)
Approved Marine Customer Scheme (AMCS)
Approved Marine Fuel Trader (MFT) Scheme
Approved Refiner and Consolidator Scheme (ARCS)
Approved Third Party Logistics (3PL) Company Scheme
Specialised Warehouse Scheme (SWS)
Filing your taxes
How to File Tax
Overview of GST e-Filing Process
Completing GST Return
Common GST Errors
Correcting Errors Made in GST Return (Filing GST F7)
Due Dates and Requests for Extension
Late Filing or Non-Filing of Tax Returns
Check Status of GST Return
Checking Acknowledgements /Correspondence / Notices
Transmitting GST Return and Listings directly to IRAS using Accounting Software
Paying GST/ Claiming GST refunds
Revising Estimated Assessment
Objecting to Audit Assessment
How to Pay Tax
Penalties for Late or Non-Payment
Tax Refunds
Checking Account Summary / Payments
Getting it right
Voluntary Compliance Initiatives
Assisted Compliance Assurance Programme (ACAP)
Assisted Self-help Kit (ASK)
Voluntary Disclosure of Errors for Reduced Penalties
GST-Registered Businesses Audits by IRAS
Getting GST-Registered Business to Comply
Tax evasion or fraud
Reporting tax evasion or fraud
Investigation by IRAS
IRAS Accounting Software Register
Other services
Notifying IRAS of Changes
Changing GST Accounting Periods
Applying for special GST registration (Group registration and Divisional registration)
Group Registration
Divisional Registration
Joint Venture
Advance Ruling System for GST
Checking if a Business is GST-Registered
Cancelling GST Registration
GST and Digital Economy
GST on Imported Services
Popular Tools
Non-GST registered businesses
Learning the basics
How GST Works
Responsibilities of a GST-Registered Business
e-Learning course Registering for GST
e-Learning course Overview of GST
Other services
Checking if a Business is GST-Registered
GST and Digital Economy
GST on Imported Services
For non-GST registered businesses (including registering for GST)
Consumers
Tourist Refund Scheme
Buying from a GST-registered business
Consumers Importing Goods into Singapore
Travellers bringing goods into Singapore
Checking if a business is GST-registered
GST on Imported Services
Property
Property Buyers
Information for Buyers of HDB/ DBSS Flats
Information for Buyers of Private Residential Properties
Information for Buyers of Vacant Land or Development Sites
Information for Buyers of Other Types of Properties
Property Owners
Property Professionals
Real Estate / Housing Agents
Find out Annual Values
Assist your client on filing rental income for income tax
Stamp Duty Basics for Property
Mode of Payment
Appraisers/ Valuers
Apply or Renew your Appraiser's Licence
Developers
Essential Information for Developers
Architects
Apply for House and Unit Numbers
Lawyer/ Legal Professional
Other Taxes
Stamp Duty for Property
Learning the basics
Stamp Duty Basics for Property
Who Should Pay Stamp Duty
e-Stamping and Where to e-Stamp Documents
Check Stamp Certificate Authenticity
Working out your Stamp Duty
Buying or Acquiring Property
Selling or Disposing of Property
Seller's Stamp Duty (SSD) for Industrial Property
Seller's Stamp Duty (SSD) for Residential Property
Definition of Industrial Property
Definition of Residential Property
Renting a Property
Paying your Stamp Duty
When to Pay Stamp Duty
How do I Retrieve My Stamp Certificate
How to Pay Stamp Duty
Late Payment of Stamp Duty
Claiming Refunds, Remissions, Reliefs
How to Claim Refunds
Common Stamp Duty Remissions and Reliefs for Property at a Glance
Exemptions
Scenario for Which Remission Can Be Considered on A Case-By-Case Basis
Getting it right
Voluntary Disclosure of Errors for Reduced Penalties
Stamp Duty Audits by IRAS
Tax Evasion or Fraud
Reporting Tax Evasion or Fraud
Investigation by IRAS
Other services
How to Seek the Opinion Of Commissioner On Duty Chargeable (Adjudication)
Adjudication Fees
Valuation Fees
Applying for Adjudication
List of Supporting Documents Required
Old Valuation Fees (From 23 Dec 2013 to 30 Jun2016)
How to Object to Stamp Duty Assessment
Amending Stamp Certificate
Forms
Stamp Duties Rates before 22 Feb 2014
Stamp Duty for Shares
Learning the basics
Stamp Duty Basics for Shares
Who Should Pay Stamp Duty
e-Stamping and Where to e-Stamp Documents
Verifying the Authenticity of My Stamp Certificate
Working out your Stamp Duty
Buying or Acquiring Shares
Mortgaging Shares
Paying your Stamp Duty
How to Pay Stamp Duty
When to Pay Stamp Duty
How do I Retrieve my Stamp Duty Certificate
Late Payment of Stamp Duty
Claiming Refunds, Remissions, Reliefs
How to Claim Refunds
Common Stamp Duty Remissions and Reliefs for Shares at a Glance
Exemptions
Getting it right
Voluntary Disclosure of Errors for Reduced Penalties
Stamp Duty Audits by IRAS
Tax Evasion or Fraud
Reporting Tax Evasion or Fraud
Investigation by IRAS
Other services
How to Seek the Opinion Of Commissioner On Duty Chargeable (Adjudication)
Adjudication Fee
Valuation Fee
Applying for Adjudication
List of Supporting Documents Required
How to Object to Stamp Duty Assessment
Amending Stamp Duty Certificate
Forms
Popular Tools
Withholding Tax
Learning the basics
Overview of Withholding Tax
Types of Payment & the Applicable Withholding Tax Rates
Who are Non-Resident Individuals or Companies
Non-resident professionals (consultants, trainers, coaches, etc.)
Foreign Professionals
Non-Resident Professionals vs Employees
Tax for Non-Resident Professionals
Taxable Income of Non-Resident Professionals
Exemptions for Non-Resident Professionals
Tax Treaties and Non-Resident Professionals
Non-Resident Arbitrators
Non-Resident Mediators
Non-resident public entertainers (artistes, musicians, sportsmen, etc.)
Non-Resident Public Entertainers
Tax for Non-Resident Public Entertainers
Taxable Income of Non-Resident Public Entertainers
Withholding Tax Calculations for Non-Resident Public Entertainers
Exemptions for Non-Resident Public Entertainers
Non-resident directors
Non-Resident Directors
Tax for Non-Resident Directors
Taxable Income of Non-Resident Directors
Non-resident companies
Payments That Are Subject to Withholding Tax
Administrative Concession on Services Rendered under Section 12(7)(b) and Section 12(7)(c) of the Income Tax Act
Payments That Are Not Subject to Withholding Tax
Tax Residence Status of a Company
Withholding Tax Rates
Foreigners/PRs withdrawing from Supplementary Retirement Scheme (SRS) Account
Tax Obligations for SRS Withdrawal
Calculating Withholding Tax
Filing and Paying Withholding Tax
When to File and Pay Withholding Tax
Multiple Payments for a Single Engagement (Non-Resident Professional or Entertainer)
Confirmation of Payment (CP)
Claiming Relief/Exemption under the Avoidance of Double Taxation Agreement
How to Pay Tax
Late Payment or Non-Payment of Taxes
Correcting Errors made in Form IR37 S45 Withholding Tax Form
How to e-file
Voluntary Disclosure of Errors for Reduced Penalties
Private Lotteries Duty
Conducting private lotteries
What is Private Lotteries Duty
Applying or Renewing Permit for Private Lotteries
Getting New Fruit Machines or Changing the Machine Configuration
Keeping Proper Records
Filing private lotteries duty
How to Compute Private Lotteries Duty
Late Filing or Non-Filing
Filing Form PL-R and Other Documents / When to File
Getting it right
Roles and Responsibilities of External Auditors
Compliance Matters for Private Lotteries Duty (audit, common errors...)
Paying Private Lotteries Duty
When to Pay Private Lotteries Duty
How to Pay Tax
Late Payment or Non-Payment
Betting and Sweepstake Duties
Clubs and Associations
Filing your taxes
Filing Tax Return (Form P1) / Updating Address or Office Bearer
Late Filing or Non-Filing of Tax Returns
Learning the basics
Basic Information on Bodies of Persons
Other services
Tax Obligation for Clubs & Associations Pending Liquidation or De-Registration
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