| Date |
Category |
Latest Updates |
| 11 Dec 2019 |
Media Release |
Wage Credit Scheme Payouts for 2020 |
| 11 Dec 2019 |
Updated Content |
Frontline services will be available till 1pm on eve of Public Holidays (Christmas, New Year and Chinese New Year) |
| 11 Dec 2019 |
Tax Crime |
Imprisonment and Tax Penalty for Business Partners for Evading Income Tax |
| 10 Dec 2019 |
New Content |
Singapore and Germany Signed Protocol to Amend Agreement for Avoidance of Double Taxation |
| 9 Dec 2019 |
Media Release |
GST payable on overseas digital services from 1 Jan 2020 |
| 6 Dec 2019 |
New Content |
Purchasing Digital Services from Overseas Service Providers |
| 3 Dec 2019 |
Tax Crime |
Jewellery Shop Partner Convicted for Abetting in GST Tourist Refund Fraud |
| 2 Dec 2019 |
Updated Content |
The MLI changes to Singapore's DTAs with Canada and Ukraine enter into force on 1 December 2019 |
| 28 Nov 2019 |
Updated Content |
Public Advisory: Scam Email '30 Nov 2019 Corporate Tax Filing' |
| 27 Nov 2019 |
e-Tax Guide |
GST: Guide on Exports (Sixth Edition) (665KB) |
| 27 Nov 2019 |
e-Tax Guide |
GST: Guide on Hand Carried Exports Scheme (Third Edition) (342KB) |
| 27 Nov 2019 |
Tax Crime |
Insurance agent convicted for filing incorrect returns and failing to register for GST |
| 21 Nov 2019 |
e-Tax Guide |
GST: Guide for E-Commerce (645KB) |
| 21 Nov 2019 |
New Content |
e-Commerce |
| 19 Nov 2019 |
e-Tax Guide |
GST: Digital Payment Tokens (293KB) |
| 19 Nov 2019 |
Updated Content |
Public Consultation on Draft GST Guide on Digital Payment Tokens |
| 19 Nov 2019 |
New Content |
Digital Payment Tokens |
| 13 Nov 2019 |
Media Release |
IRAS Cuffs for the First Time in Island-Wide Raids |
| 13 Nov 2019 |
New Content |
GST F19: Application for GST Advance Ruling (157KB) |
| 13 Nov 2019 |
e-Tax Guide |
GST: Advance Ruling System (576KB) |
| 11 Nov 2019 |
e-Tax Guide |
GST Treatment of Web-Hosting Services and Server Co-location Services (Second Edition) (685KB) |
| 8 Nov 2019 |
e-Tax Guide |
GST: Guide on GST Exemption of Investment Precious Metals (698KB) |
| 8 Nov 2019 |
Updated Content |
GST F27A (63KB) |
| 8 Nov 2019 |
Updated Content |
GST F27B (73KB) |
| 6 Nov 2019 |
Updated Content |
Deposits and Downpayment |
| 6 Nov 2019 |
Updated Content |
Gifts and Samples |
| 6 Nov 2019 |
e-Tax Guide |
Income Tax: Income Tax Treatment Arising from Adoption of FRS 109 - Financial Instruments (Second Edition) (919KB) |
| 1 Nov 2019 |
e-Tax Guide |
GST: Customer Accounting for Prescribed Goods (Fourth Edition) (429KB) |
| 1 Nov 2019 |
New Content |
GST on Discounts and Rebates |
| 30 Oct 2019 |
e-Tax Guide |
GST: Guide for the Aerospace Industry (741KB) |
| 30 Oct 2019 |
e-Tax Guide |
GST: Approved Contract Manufacturer and Trader (ACMT) Scheme (807KB) |
| 30 Oct 2019 |
e-Tax Guide |
GST: Guide on Approved Import GST Suspension Scheme (907KB) |
| 30 Oct 2019 |
Updated Content |
GST F14A (53KB) |
| 30 Oct 2019 |
Updated Content |
GST F14B (45KB) |
| 30 Oct 2019 |
Updated Content |
GST F21 (50KB) |
| 30 Oct 2019 |
New Content |
Aerospace and Aviation |
| 30 Oct 2019 |
New Content |
Approved Contract Manufacturer and Trader (ACMT) Scheme |
| 30 Oct 2019 |
New Content |
Approved Import GST Suspension Scheme (AISS) (For Aerospace Players) |
| 29 Oct 2019 |
e-Tax Guide |
GST: Assisted Compliance Assurance Programme (ACAP) (Tenth Edition) (810KB) |
| 29 Oct 2019 |
e-Tax Guide |
GST: Renewal of ACAP Status (Second Edition) (1,631KB) |
| 29 Oct 2019 |
Updated Content |
Self Review of GST Controls |
| 25 Oct 2019 |
Updated Content |
GST F25 |
| 25 Oct 2019 |
New Content |
Biomedical |
| 25 Oct 2019 |
New Content |
Marine and Shipping |
| 25 Oct 2019 |
e-Tax Guide |
GST Approved Marine Customer Scheme (AMCS) (743KB) |
| 25 Oct 2019 |
e-Tax Guide |
GST Guide for the Biomedical Industry (591KB) |
| 25 Oct 2019 |
e-Tax Guide |
GST Guide for the Marine Industry (751KB) |
| 23 Oct 2019 |
Updated Content |
Frequently Asked Questions - Reverse Charge (320KB) |
| 22 Oct 2019 |
New Content |
GST Bulletin Issue 19 |
| 22 Oct 2019 |
e-Tax Guide |
GST: Approved Third Party Logistics Company Scheme (1072KB) |
| 22 Oct 2019 |
e-Tax Guide |
GST Guide for the Logistics Services Industry (1302KB) |
| 22 Oct 2019 |
New Content |
Approved Third Party Logistics (3PL) Company Scheme |
| 22 Oct 2019 |
New Content |
Logistics and Freight Forwarding |
| 22 Oct 2019 |
New Content |
GST F15 - Application for Approved Third Party Logistics (3PL) Company (61KB) |
| 22 Oct 2019 |
New Content |
Self-Review and Declaration on the Change of Agent and Transfer of Goods under Section 33(2) (78KB) |
| 21 Oct 2019 |
e-Tax Guide |
GST: Approved Refiner and Consolidator Scheme (ARCS) (Seventh Edition) (881KB) |
| 18 Oct 2019 |
e-Tax Guide |
GST: Claiming of GST on re-import of value-added goods (565KB) |
| 18 Oct 2019 |
e-Tax Guide |
GST Guide on Reimbursement and Disbursement of Expenses (1087KB) |
| 18 Oct 2019 |
e-Tax Guide |
GST Zero-Rating Of Tools Or Machine Used In Manufacturing Of Goods For Export To Overseas Customer (448KB) |
| 17 Oct 2019 |
Media Release |
File Corporate Income Tax Returns by 30 Nov, 15 Dec Extended Deadline for Companies that e-File |
| 13 Oct 2019 |
Media Release |
IRAS Recovers $175 million in GST and Penalties |
| 11 Oct 2019 |
e-Tax Guide |
GST: Guidelines on Determining the Belonging status of Supplier and Customer (625KB) |
| 11 Oct 2019 |
e-Tax Guide |
GST: Clarification on Directly In Connection With and Directly Benefit (604KB) |
| 11 Oct 2019 |
e-Tax Guide |
GST Guide on Specialised Warehouse Scheme and Zero-rating of Supplies (947KB) |
| 11 Oct 2019 |
Updated Content |
GST F26 - Specialised Warehouse Scheme (99KB) |
| 11 Oct 2019 |
Tax Crime |
Two company directors jailed for omitting more than $600,000 in company bonuses from income tax returns |
| 7 Oct 2019 |
Updated Content |
Advisory on Scam Email 'Corporate Income Return for YA 2019' |
| 1 Oct 2019 |
Updated Content |
Wrongful Collection of GST by GST-registered person |
| 1 Oct 2019 |
e-Tax Guide |
GST: Guide for Charities and Non-profit Organisations (Fourth Edition) (696KB) |
| 1 Oct 2019 |
New Content |
Charities and Non-Profit Organisations |
| 1 Oct 2019 |
New Content |
Receiving Donation and Sponsorship |
| 1 Oct 2019 |
New Content |
Receiving Grants |
| 1 Oct 2019 |
Updated Content |
The MLI changes to Singapore's DTA with Belgium and India enter into force on 1 October 2019 |
| 1 Oct 2019 |
Media Release |
DBS and IRAS work towards Singapore's target to be cheque-free by 2025 |
| 30 Sep 2019 |
e-Tax Guide |
GST: Guide for Advertising Industry (Second Edition)(419KB) |
| 30 Sep 2019 |
New Content |
IRAS Supplementary XML Schema User Guide for Preparing the FATCA Reporting Data File |
| 30 Sep 2019 |
New Content |
Reporting SGFIs to provide their FATCA registration information to IRAS |
| 24 Sep 2019 |
e-Tax Guide |
GST: Guide on Attribution of Input Tax (Fifth Edition) (741KB) |
| 24 Sep 2019 |
e-Tax Guide |
GST: Partial Exemption and Input Tax Recovery (Fifth Edition) (995KB) |
| 24 Sep 2019 |
e-Tax Guide |
GST: Guide on Exemption of Investment Precious Metals (Eleventh Edition) (808KB) |
| 23 Sep 2019 |
New Content |
Finance |
| 23 Sep 2019 |
New Content |
REITs and Registered Business Trusts |
| 23 Sep 2019 |
e-Tax Guide |
GST: Guide for the Insurance Industry (655KB) |
| 23 Sep 2019 |
e-Tax Guide |
GST: Concession for REITs and Qualifying Registered Business Trusts Listed in Singapore (Fifth Edition) (962KB) |
| 23 Sep 2019 |
e-Tax Guide |
GST: Exhibition, Convention and Ancillary Services (662KB) |
| 18 Sep 2019 |
e-Tax Guide |
GST: Guide for Property Developer (4th Edition) (737KB) |
| 18 Sep 2019 |
e-Tax Guide |
GST: Guide for Property Owners and Property Holding Companies (5th edition) (655KB) |
| 13 Sep 2019 |
Updated Content |
Update on Latest Email Scam |
| 12 Sep 2019 |
e-Tax Guide |
GST: Guide on Non-Business Receipts - Business Tests and the Effect of Non-Business Receipts on Input Tax Claims (584KB ) |
| 11 Sep 2019 |
e-Tax Guide |
GST: Time of Supply Rules (Second Edition) (1156KB) |
| 2 Sep 2019 |
New Content |
IRAS Annual Report FY2018/19 |
| 2 Sep 2019 |
Media Release |
IRAS Annual Report FY2018/19 - Tax Revenue Collection Up 4.4%; A Digital IRAS for a Taxpayer-Centred Experience |
| 2 Sep 2019 |
e-Tax Guide |
GST: Transfer of Business as a Going Concern and other Excluded Transactions (Fourth Edition)(681KB) |
| 2 Sep 2019 |
Updated Content |
The MLI changes to Singapore's DTA with the United Arab Emirates enters into force on 1 September 2019 |
| 30 Aug 2019 |
e-Tax Guide |
GST: Guide on Exemption of Investment Precious Metals (IPM) (Tenth edition) (721KB) |
| 30 Aug 2019 |
Tax Crime |
Kidney specialist to pay $1.8 million in fines and penalties for the omission of business income and the filing of incorrect GST returns by his medical practice |
| 28 Aug 2019 |
Media Release |
Singapore and Turkmenistan Sign Agreement for Avoidance of Double Taxation |
| 26 Aug 2019 |
e-Tax Guide |
GST: Taxing imported services by way of an overseas vendor registration regime (Second Edition)(902KB) |
| 22 Aug 2019 |
Updated Content |
Frequently Asked Questions - Reverse Charge (305KB) |
| 22 Aug 2019 |
e-Tax Guide |
GST: Taxing imported services by way of reverse charge (Second Edition)(1202KB) |
| 21 Aug 2019 |
New Content |
Registering for GST - Application form for Overseas Vendor Registration Pay-Only Regime |
| 16 Aug 2019 |
e-Tax Guide |
GST: Customer Accounting for Prescribed Goods (Third Edition) (423KB) |
| 16 Aug 2019 |
Media Release |
Singapore and Ukraine Sign Protocol to Amend Agreement for Avoidance of Double Taxation |
| 1 Aug 2019 |
New Content |
The MLI changes to Singapore's DTA with Luxembourg enters into force on 1 August 2019 |
| 26 Jul 2019 |
Updated Content |
Introduced 2 new boxes for Reverse Charge and Overseas Vendor Registration regime in the new GST Return |
| 26 Jul 2019 |
e-Tax Guide |
How do I prepare my GST return? (Fifth Edition) (790KB) |
| 23 Jul 2019 |
e-Tax Guide |
CRS Compliance Guidelines e-Tax Guide (First Edition) (1,145KB) |
| 23 Jul 2019 |
e-Tax Guide |
CRS e-Tax Guide (First Edition) (1,702KB) |
| 23 Jul 2019 |
New Content |
New CRS Compliance section published |
| 15 Jul 2019 |
Tax Crime |
Husband-and-wife team jailed for fictitious expenses claims |
| 15 Jul 2019 |
Updated Content |
Overseas Vendor Registration Slides (1924KB) |
| 12 Jul 2019 |
e-Tax Guide |
GST: Guide for Property Owners and Property Holdings Companies (Fourth Edition) (646KB) |
| 11 Jul 2019 |
e-Tax Guide |
Income Tax Treatment of Real Estate Investment Trusts and Approved Sub-Trusts (Fourth Edition) (980 KB) |
| 11 Jul 2019 |
e-Tax Guide |
Income Tax Treatment of Real Estate Investment Trust Exchange-Traded Funds (Fourth Edition) (859 KB) |
| 11 Jul 2019 |
Updated Content |
REIT - Joint Undertaking by Trustee and Manager for the Purpose of Applying for Tax Transparency Treatment (196 KB) |
| 11 Jul 2019 |
Updated Content |
REIT ETF - Joint Undertaking by Trustee and Manager for the Purpose of Applying for Tax Transparency Treatment (168 KB) |
| 10 Jul 2019 |
Updated Content |
Changes to FATCA reporting requirements with effect from 1 April 2020 |
| 8 Jul 2019 |
Tax Crime |
Employees of Jeweller Convicted for Conspiring in GST Tourist Refund Fraud |
| 8 Jul 2019 |
Media Release |
Singapore and Armenia Sign Agreement for Avoidance of Double Taxation |
| 4 Jul 2019 |
New Content |
Taxpayer Survey 2019 |
| 3 Jul 2019 |
Tax Crime |
Parallel Car Importer Sentenced to 8 Months’ Jail and a Penalty of $1.6 million |
| 1 Jul 2019 |
New Content |
The MLI changes to Singapore's DTAs with Georgia and the Netherlands enters into force on 1 July 2019 |
| 1 Jul 2019 |
Updated Content |
GST F28 - Post ACAP Review Declaration (364KB) |
| 1 Jul 2019 |
Updated Content |
GST F28A - Certified Post ACAP Review Declaration (383KB) |
| 28 Jun 2019 |
Tax Crime |
Tax agent to pay more than $80,000 in fines and penalties for assisting client in avoiding GST registration |
| 19 Jun 2019 |
e-Tax Guide |
Income Tax Treatment of Real Estate Investment Trusts and Approved Sub-Trusts (Third edition) (979 KB) |
| 19 Jun 2019 |
e-Tax Guide |
Income Tax Treatment of Real Estate Investment Trust Exchange-Traded Funds (Third edition) (938 KB) |
| 19 Jun 2019 |
e-Tax Guide |
Income Tax: Tax Exemption under Section 13(12) for Specified Scenarios, Real Estate Investment Trusts and Qualifying Offshore Infrastructure Project/Asset (Sixth edition) (658 KB) |
| 19 Jun 2019 |
Updated Content |
REIT - Application Form for Tax Transparency Treatment under Section 43(2) of Income Tax Act (110 KB) |
| 19 Jun 2019 |
Updated Content |
REIT - Joint Undertaking by Trustee and Manager for the Purpose of Applying for Tax Transparency Treatment (190KB) |
| 19 Jun 2019 |
Updated Content |
REIT ETF - Joint Undertaking by Trustee and Manager for the Purpose of Applying for Tax Transparency Treatment (162 KB) |
| 19 Jun 2019 |
Updated Content |
S13(12) Declaration Form (221 KB) |
| 11 Jun 2019 |
e-Tax Guide |
GST: Advance Ruling System (573KB) |
| 11 Jun 2019 |
New Content |
GST F19: Application for GST Advance Ruling (136KB) |
| 6 Jun 2019 |
Updated Content |
Overview of GST e-Filing Process |
| 3 Jun 2019 |
New Content |
The MLI changes to Singapore's DTAs with Finland and Guernsey enters into force on 1 June 2019 |
| 31 May 2019 |
Media Release |
Tax agreement with the Hellenic Republic (Greece) signed |
| 27 May 2019 |
Tax Crime |
Former insurance agent sentenced to 4 months’ jail for under-declaring more than $290,000 in trade income |
| 24 May 2019 |
New Content |
GST Bulletin, Issue #18 |
| 24 May 2019 |
e-Tax Guide |
24 May 2019 - Transfer Pricing Guidelines, Special Topic – Commodity Marketing and Trading Activities (First Edition) (1 MB) |
| 17 May 2019 |
Tax Crime |
Tuition centre penalised for failing to register for GST |
| 17 May 2019 |
Tax Crime |
Second-hand car trader to pay penalty of $68,464 for failing to register for GST |
| 13 May 2019 |
Media Release |
Singapore and Korea Sign an Updated Avoidance of Double Taxation Agreement |
| 6 May 2019 |
Tax Crime |
Durian sellers convicted for evading $708,000 in income |
| 2 May 2019 |
Updated Content |
The MLI changes to the Singapore-Ireland DTA enters into force on 1 May 2019 |
| 2 May 2019 |
Updated Content |
Hand-Carried Exports Scheme (HCES) |
| 1 May 2019 |
New Content |
GST F19: Application for GST Advance Ruling(154KB) |
| 29 Apr 2019 |
Tax Crime |
Sole proprietor to pay penalty of more than $400,000 for making incorrect GST returns without reasonable excuse |
| 29 Apr 2019 |
Media Release |
Public Advisory on Callers Impersonating IRAS Officers |
| 29 Apr 2019 |
Media Release |
TAX SEASON 2019 - Transforming the Taxpaying Experience – Connecting Digitally, Leveraging Data Intelligently |
| 25 Apr 2019 |
e-Tax Guide |
GST: Transfer of Business as a Going Concern and other Excluded Transactions (Third Edition)(712KB) |
| 22 Apr 2019 |
Updated Content |
Reporting SGFIs may start submitting their CRS returns for Reporting Year 2018 |
| 15 Apr 2019 |
Updated Content |
FATCA Paper Nil Return for Reporting Year 2018 is now available for download |
| 12 Apr 2019 |
Media Release |
Tax agreement with Ghana Enters into Force |
| 5 Apr 2019 |
Updated Content |
Updates on advance ruling system for GST |
| 5 Apr 2019 |
e-Tax Guide |
GST: Advance Ruling System (570KB) |
| 4 Apr 2019 |
Updated Content |
Tourist Refund Scheme (TRS) for Businesses |
| 4 Apr 2019 |
Updated Content |
Tourist Refund Scheme for Consumers |
| 1 Apr 2019 |
Updated Content |
The MLI enters into force for Singapore on 1 April 2019 |
| 28 Mar 2019 |
Updated Content |
Claiming GST on Expenses for Qualifying Funds |
| 27 Mar 2019 |
e-Tax Guide |
GST: Guide on Exemption of Investment Precious Metals (IPM)(718KB) |
| 20 Mar 2019 |
Updated Content |
Entities can use the CRS Entity Classification self review tool to determine their CRS entity classification |
| 15 Mar 2019 |
Media Release |
$600 million in wage credits for more than 90,000 employers by 31 March 2019 |
| 14 Mar 2019 |
e-Tax Guide |
Income Tax Treatment of Foreign Exchange Gains or Losses for Businesses (Second Edition) (709KB) |
| 11 Mar 2019 |
e-Tax Guide |
GST: Approved Third Party Logistics Company Scheme (932KB) |
| 7 Mar 2019 |
Tax Crime |
Sole proprietor of funeral business to pay penalty of more than $250,000 for making false entries in GST registration form and income tax return |
| 6 Mar 2019 |
Updated Content |
List of Reportable Jurisdictions for 2018 CRS information reporting updated |
| 5 Mar 2019 |
Tax Crime |
Sole Proprietor Jailed and Penalised for Assisting 13 Others in Making Fraudulent PIC Claims |
| 1 Mar 2019 |
Updated Content |
FATCA Return Filing for Reporting Year 2018 will commence on 15 April 2019 |
| 1 Mar 2019 |
Media Release |
Tax Season 2019 - File Taxes Early from 1 Mar |
| 1 Mar 2019 |
Tax Crime |
Partner, Employees of Jeweller Charged for Conspiracy to Commit GST Tourist Refund Fraud |
| 28 Feb 2019 |
Updated Content |
List of Reportable Jurisdictions for 2018 CRS information reporting published |
| 22 Feb 2019 |
e-Tax Guide |
Income Tax: Tax Treatment of Public-Private Partnership Arrangements (Third Edition) (908 KB) |
| 18 Feb 2019 |
New Content |
Budget 2019 - Overview of Tax Changes |
| 18 Feb 2019 |
Media Release |
Revision in GST Import Relief for Travellers with effect from 19 February 2019 |
| 4 Feb 2019 |
Updated Content |
GST on Imported Services |
| 24 Jan 2019 |
New Content |
GST Bulletin, Issue #17 |
| 21 Jan 2019 |
Updated Content |
Self-Review of GST Controls |
| 14 Jan 2019 |
Seminar |
IRAS organizes inaugural Digital Partners Meet Up |
| 14 Jan 2019 |
New Content |
Wrongful Collection of GST by GST-registered persons |
| 3 Jan 2019 |
Updated Content |
Manufacturing |
| 3 Jan 2019 |
e-Tax Guide |
GST: Assisted Self-Help Kit (ASK) Annual Review Guide (Seventh edition) |
| 26 Dec 2018 |
Media Release |
Wage Credit Scheme Payouts for 2019 |
| 21 Dec 2018 |
Media Release |
Singapore Ratifies the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Sharing |
| 19 Dec 2018 |
Tax Crime |
Two landlords fined for failing to declare rental income |