| Date |
Category |
Latest Updates |
| 1 Mar 2021 |
Updated Content |
The MLI changes to Singapore's DTA with Panama enter into force on 1 March 2021 |
| 1 Mar 2021 |
Media Release |
Receive Direct Tax Bills this Tax Season 2021 |
| 26 Feb 2021 |
Updated Content |
GST on Imported Services |
| 26 Feb 2021 |
New Content |
GST on Imports of Low-Value Goods |
| 26 Feb 2021 |
New Content |
GST on Imported Low-Value Goods |
| 26 Feb 2021 |
Updated Content |
Purchasing Remote Services from Overseas Service Providers |
| 24 Feb 2021 |
Updated Content |
Companies under Liquidation |
| 18 Feb 2021 |
Updated Content |
Feb 2021 - Scam letter issued by cryptocurrency investment platform |
| 16 Feb 2021 |
New Content |
Budget 2021 - Overview of Tax Changes |
| 10 Feb 2021 |
e-Tax Guide |
Record Keeping Guide for GST-registered Businesses (Seventh Edition) |
| 10 Feb 2021 |
e-Tax Guide |
GST: Fringe Benefits (Fifth Edition) |
| 10 Feb 2021 |
Updated Content |
Current Area of Focus for Audits |
| 10 Feb 2021 |
Updated Content |
Claiming GST Incurred Before GST Registration |
| 10 Feb 2021 |
e-Tax Guide |
GST Pre-Registration Claims on Goods and Services (Businesses Registered on or after 1 July 2015) (Fourth Edition) |
| 10 Feb 2021 |
Updated Content |
Overview of Audits by IRAS |
| 10 Feb 2021 |
Updated Content |
Responsibilities of GST-Registered Businesses |
| 10 Feb 2021 |
e-Tax Guide |
GST: Guide on Due Diligence Checks to Avoid Being Involved in Missing Trader Fraud |
| 10 Feb 2021 |
e-Tax Guide |
GST: General Guide for Businesses (Ninth Edition) |
| 10 Feb 2021 |
Updated Content |
Conditions for Claiming Input Tax |
| 10 Feb 2021 |
e-Tax Guide |
GST: Guide for Motor Vehicle Traders |
| 10 Feb 2021 |
Updated Content |
Keeping Records |
| 10 Feb 2021 |
e-Tax Guide |
GST Guide for the Biomedical Industry (Fifth Edition) |
| 9 Feb 2021 |
New Content |
List of Reportable Jurisdictions for 2020 CRS reporting published |
| 4 Feb 2021 |
Updated Content |
Country-by-Country Reporting |
| 1 Feb 2021 |
e-Tax Guide |
1 Feb 2021 - Revised e-Tax Guide on Taxation of Insurers Arising from Changes Made to Risk-Based Capital Framework |
| 1 Feb 2021 |
Updated Content |
Summary of Income Tax Advance Rulings |
| 1 Feb 2021 |
Updated Content |
Publication of Income Tax Advance Rulings |
| 1 Feb 2021 |
Updated Content |
Application Form for Income Tax Advance Ruling with effect from 1 Feb 2021 |
| 1 Feb 2021 |
New Content |
Reminder: CRS XML Schema Version 2.0 (Effective from 1 February 2021) |
| 29 Jan 2021 |
e-Tax Guide |
Research and Development Tax Measures (Sixth Edition) |
| 29 Jan 2021 |
|
Updates on COVID-19 Tax Guidance: Tax Residency Status of a Company and Permanent Establishment and Transfer Pricing |
| 28 Jan 2021 |
New Content |
Tax Treatment of Debts Forgiven under MinLaw’s Simplified Debt Restructuring Programme |
| 27 Jan 2021 |
New Content |
Tax Deductibility of Pre-commencement Expenses |
| 26 Jan 2021 |
Updated Content |
S45 e-Service : Updated guide for View S45 Notices and Letters |
| 26 Jan 2021 |
Updated Content |
Implementing S45 Withholding Tax e-Filing for Liquidators/Liquidated Companies (w.e.f 1 Feb 2021) |
| 26 Jan 2021 |
Updated Content |
S45 e-Service : What to do if you encounter previous ODE application version is detected |
| 20 Jan 2021 |
e-Tax Guide |
GST: Guide on Imports (392KB) |
| 15 Jan 2021 |
Tax Crime |
14 weeks’ jail for sole-proprietor for evading GST |
| 8 Jan 2021 |
e-Tax Guide |
GST Guide for Property Owners and Property Holding Companies (423kb) |
| 4 Jan 2021 |
Updated Content |
Summary of Income Tax Advance Rulings (Jan 21) |
| 4 Jan 2021 |
Updated Content |
Transfer Pricing |
| 4 Jan 2021 |
Updated Content |
The MLI changes to Singapore's DTAs with Albania and Egypt entered into force on 1 January 2021. |
| 31 Dec 2020 |
Updated Content |
Updates on Government Cash Grant (announced in Fortitude Budget) |
| 28 Dec 2020 |
Updated Content |
The MLI changes to Singapore's DTA with Indonesia took effect on 26 December 2020 |
| 22 Dec 2020 |
Media Release |
Over $1 billion in 2020 Wage Credit Scheme payouts to more than 95,000 employers |
| 18 Dec 2020 |
Tax Crime |
Company Director Convicted of False PIC Claim, and First to be Jailed for Giving False Statement to IRAS |
| 18 Dec 2020 |
New Content |
Tax Deductibility of Expenses |
| 18 Dec 2020 |
Updated Content |
Country-by-Country Reporting (CbCR) |
| 17 Dec 2020 |
New Content |
GST Bulletin 21 |
| 17 Dec 2020 |
New Content |
COVID-19 Support Measures and Tax Guidance: Rental Relief Framework |
| 10 Dec 2020 |
e-Tax Guide |
Certainty of Non-taxation of Companies’ Gains on Disposal of Equity Investments (Third Edition) |
| 9 Dec 2020 |
New Content |
About the International Compliance Assurance Programme |
| 7 Dec 2020 |
Updated Content |
Digital Taxes |
| 7 Dec 2020 |
Updated Content |
Income Tax Treatment of COVID-19-Related Payouts to Businesses and Individuals |
| 20 Nov 2020 |
Updated Content |
Nov 2020 – Scam Email – ‘Coronavirus Tax Relief and Economic Impact Payments’ |
| 18 Nov 2020 |
Updated Content |
S45 Offline Data-Entry (ODE) App with latest version 3.14 and Import Template is now available for download |
| 13 Nov 2020 |
Tax Crime |
Manager to pay over $200,000 in fines and penalties for omitting his bonus income |
| 11 Nov 2020 |
Updated Content |
Request for Filing Extension for YA 2020 Corporate Income Tax Return (Form C-S/ C) |
| 9 Nov 2020 |
e-Tax Guide |
GST: Transfer Pricing Adjustments |
| 9 Nov 2020 |
e-Tax Guide |
GST Guide for the Aerospace Industry |
| 5 Nov 2020 |
Media Release |
Corporate Tax Filing Simplified for Companies |
| 2 Nov 2020 |
Updated Content |
Summary of Income Tax Advance Rulings Issued |
| 30 Oct 2020 |
Media Release |
Former Businessman First to be Charged for Failure to Register GST for Online Sales |
| 30 Oct 2020 |
Updated Content |
The MLI changes to Singapore's DTA with Oman enter into force on 1 November 2020 |
| 30 Oct 2020 |
Tax Crime |
Dentist to pay $40,716 in fines and penalties for omission of income and failure to register for GST |
| 28 Oct 2020 |
Updated Content |
Tax Residence Status of a Company and Permanent Establishment |
| 27 Oct 2020 |
e-Tax Guide |
Revised e-Tax Guide on Tax Treatment Arising from Adoption of Financial Reporting Standard 116 or Singapore Financial Reporting Standard (International) 16 - Leases |
| 27 Oct 2020 |
New Content |
Taxability of Income |
| 27 Oct 2020 |
|
Oct 2020 – Phone and Email Scam – ‘Iras Refund letter…2015-2018’ |
| 19 Oct 2020 |
Media Release |
Over $5.5 billion to be disbursed from 29 Oct under the Jobs Support Scheme |
| 16 Oct 2020 |
Media Release |
IRAS Annual Report FY2019/20 |
| 16 Oct 2020 |
New Content |
IRAS Annual Report FY2019/20 - Redefining Taxpayers' Experience |
| 12 Oct 2020 |
Updated Content |
Updates to COVID-19 Microsite - PT rebate |
| 9 Oct 2020 |
e-Tax Guide |
Revised e-Tax Guide on Income Tax Treatment of Digital Tokens |
| 2 Oct 2020 |
Media Release |
Employers Taken to Task for Abusing Jobs Support Scheme |
| 1 Oct 2020 |
Updated Content |
The MLI changes to Singapore's DTA with Kazakhstan enters into force on 1 October 2020 |
| 25 Sep 2020 |
Updated Content |
S45 Withholding Tax : Basic Withholding Tax Applicability Calculator |
| 25 Sep 2020 |
Updated Content |
S45 Withholding Tax : Common Errors Made by S45 WHT Payers |
| 25 Sep 2020 |
New Content |
Corporate Tax Filing Obligations and Basis of Assessment |
| 21 Sep 2020 |
Updated Content |
FAQ – FATCA Filing Process via myTax Portal document updated |
| 21 Sep 2020 |
Updated Content |
IRAS FATCA FAQs document updated |
| 21 Sep 2020 |
Updated Content |
IRAS Supplementary XML Schema User Guide for Preparing the FATCA Reporting Data File (“Supplementary Guide”)(Second Edition) |
| 17 Sep 2020 |
Updated Content |
Application of section 13A(11) when a ship ceases to be a Singapore ship (a ship registered with the Singapore Registry of Ships) |
| 7 Sep 2020 |
Updated Content |
Updates for Microsite on COVID-19 Support Measures and Tax Guidance for Property Owners |
| 7 Sep 2020 |
New Content |
COVID-19 Support Measures and Tax Guidance: Transfer Pricing |
| 4 Sep 2020 |
New Content |
Jobs Growth Incentive (JGI) |
| 4 Sep 2020 |
Media Release |
Eligible Firms To Receive Jobs Growth Incentive Automatically from March 2021 |
| 1 Sep 2020 |
Updated Content |
The MLI changes to Singapore's DTA with Czech Republic enter into force on 1 September 2020 |
| 1 Sep 2020 |
Updated Content |
COVID-19 GST Guidance |
| 28 Aug 2020 |
e-Tax Guide |
Tax Framework for Variable Capital Companies |
| 28 Aug 2020 |
Media Release |
Entry into force of reciprocal FATCA IGA with the United States of America |
| 28 Aug 2020 |
New Content |
Updates to IRAS CRS FAQs |
| 21 Aug 2020 |
Tax Crime |
Businessman Convicted for False PIC Claim |
| 20 Aug 2020 |
Media Release |
New Seamless Filing Initiative Enables SMEs to Go Digital |
| 19 Aug 2020 |
New Content |
Rental Details Form for Government cash grant (announced in Fortitude Budget) |
| 19 Aug 2020 |
New Content |
CRS XML Schema Version 2.0 (Effective from 1 February 2021) |
| 17 Aug 2020 |
e-Tax Guide |
Income Tax Treatment of Foreign Exchange Gains or Losses for Businesses (Third Edition) |
| 14 Aug 2020 |
New Content |
GST Bulletin Issue 20 |
| 14 Aug 2020 |
e-Tax Guide |
Income Tax: Taxation of Insurers Arising from Changes Made to Risk-Based Capital Framework |
| 12 Aug 2020 |
Updated Content |
Updated FATCA Fillable PDF Form published |
| 7 Aug 2020 |
Updated Content |
Belize Added to the List of Jurisdictions that have Exchange Relationships with Singapore |
| 7 Aug 2020 |
Tax Crime |
Furniture Business Partner Sentenced to 10 Weeks’ Jail and $262,075 Penalty for Income Tax Evasion and Failure to Register for GST |
| 6 Aug 2020 |
Updated Content |
Invoicing Customers (Self-Billing) |
| 6 Aug 2020 |
Updated Content |
GST Self-review Forms |
| 6 Aug 2020 |
Updated Content |
Gross Margin Scheme |
| 6 Aug 2020 |
e-Tax Guide |
Motor Trade (Gross Margin Scheme) |
| 4 Aug 2020 |
Media Release |
DBS Supports IRAS in Digital Payment Implementation |
| 3 Aug 2020 |
Tax Crime |
Two Business Partners Penalised for Under-reporting Income and GST |
| 30 Jul 2020 |
New Content |
Form C-S (Lite) |
| 27 Jul 2020 |
|
Investment Company and its Director Fined for Incorrect Declaration of Directors’ Fees in Tax Returns |
| 25 Jul 2020 |
Tax Crime |
Restaurant Director Convicted of Unlawful Collection of GST and Failure to Register for GST |
| 20 Jul 2020 |
Updated Content |
COVID-19 Support Measures and Tax Guidance |
| 20 Jul 2020 |
Tax Crime |
Two Directors of Plastic Cards Company Convicted for Income Tax Evasion and Failure to Register for GST |
| 19 Jul 2020 |
|
Over $4 billion to be disbursed from 29 Jul under the Jobs Support Scheme |
| 17 Jul 2020 |
Tax Crime |
Used Car Dealer Abetted Company to Understate over $6 million of Income |
| 3 Jul 2020 |
Updated Content |
Public Advisory - Phone and Email Scam - ‘Iras Refund letter… 2017 – 2019’ |
| 1 Jul 2020 |
Updated Content |
The MLI changes to Singapore's DTA with San Marino enter into force on 1 July 2020 |
| 1 Jul 2020 |
Updated Content |
Cash Accounting Scheme |
| 29 Jun 2020 |
Tax Crime |
Director of two real estate agencies gets 4 weeks' jail for under-declaring more than $730,000 in income |
| 24 Jun 2020 |
e-Tax Guide |
Income Tax Treatment of Real Estate Investment Trusts and Approved Sub-Trusts (Seventh edition) |
| 18 Jun 2020 |
Tax Crime |
Indian National Sentenced to 18 Months' Imprisonment for Corruption, GST Tourist Refund Fraud and Money Laundering |
| 11 Jun 2020 |
Media Release |
Over $450 Million in Wage Credits for more than 95,000 Employers by 30 June 2020 |
| 9 Jun 2020 |
Updated Content |
Invoicing Customers |
| 3 Jun 2020 |
Media Release |
Jobs Support Scheme: IRAS Reminds Employers to Ensure Rightful CPF Contributions |
| 3 Jun 2020 |
Media Release |
Additional Loan and Cashflow Support for Landlords and Businesses Affected by COVID-19 |
| 1 Jun 2020 |
Updated Content |
The MLI changes to Singapore's DTA with Russia took effect on 30 May 2020 |
| 1 Jun 2020 |
Updated Content |
The MLI changes to Singapore's DTAs with Portugal and Uruguay enter into force on 1 June 2020 |
| 26 May 2020 |
Updated Content |
Resilience Budget, Solidarity Budget and Fortitude Budget |
| 22 May 2020 |
e-Tax Guide |
Income Tax Treatment of Real Estate Investment Trusts and Approved Sub-Trusts (Sixth edition) |
| 21 May 2020 |
e-Tax Guide |
Property Tax Rebate for Non-Residential Properties in 2020 (Fourth Edition) (PDF, 800KB) |
| 20 May 2020 |
Updated Content |
S45 Offline Data Entry (ODE) Application with the latest version 3.13 is available for download. |
| 18 May 2020 |
Updated Content |
File payable GST returns for period ending Apr 2020 by 11 Jun 2020 |
| 18 May 2020 |
Updated Content |
Webpage on Overview of GST e-Filing Process |
| 17 May 2020 |
Media Release |
Over 140,000 employers to receive $4 billion in next Jobs Support Scheme payout from 28 May |
| 15 May 2020 |
Updated Content |
Extension of CRS Filing Deadline |
| 15 May 2020 |
Updated Content |
Extension of FATCA Filing Deadline |
| 15 May 2020 |
Updated Content |
Updates to Webpage on Real Estate on Property Tax Rebate |
| 8 May 2020 |
e-Tax Guide |
8 May 2020 - Income Tax: Enhanced Carry-back Relief System (Revised edition) |
| 6 May 2020 |
Updated Content |
Webpage on ACAP |
| 30 Apr 2020 |
Updated Content |
The MLI changes to Singapore's DTAs with Cyprus and Saudi Arabia enter into force on 1 May 2020 |
| 30 Apr 2020 |
New Content |
Tax Agreement with Turkmenistan Enters Into Force |
| 29 Apr 2020 |
Updated Content |
Public Advisory - Scam Calls Requesting for Personal and Bank Account Details in the Pretext of Making Tax Refunds or Imposing Fines |
| 27 Apr 2020 |
e-Tax Guide |
GST Exemption of Investment Precious Metals (388KB) |
| 24 Apr 2020 |
Updated Content |
Update: IRAS will release the updated FATCA Fillable PDF Form on 6 May 2020 instead of 29 April 2020 |
| 23 Apr 2020 |
Updated Content |
File payable GST returns for period ending Mar 2020 by 11 May 2020 based on information available |
| 23 Apr 2020 |
Updated Content |
Extended Tax Filing Deadlines |
| 21 Apr 2020 |
Media Release |
Government to Continue Support Measures to Protect Livelihoods and Stabilise Businesses During Extended Circuit Breaker Period |
| 20 Apr 2020 |
Updated Content |
New IRAS FAQs on FATCA Filing Process via myTax Portal (PDF, 296KB) |
| 20 Apr 2020 |
Updated Content |
New and updated IRAS FAQs on provision of FATCA Registration Information to IRAS (PDF, 272KB) |
| 20 Apr 2020 |
Updated Content |
IRAS will release an updated FATCA Fillable PDF Form on 29 April 2020 |
| 18 Apr 2020 |
Media Release |
Temporary Closure of IRAS Taxpayer Counter Services from 20 April to 4 May 2020 |
| 17 Apr 2020 |
e-Tax Guide |
17 Apr 2020 - Income Tax Treatment of Digital Tokens |
| 16 Apr 2020 |
Media Release |
New Measures to Help REITs Navigate Operating Challenges Posed by COVID-19 |
| 15 Apr 2020 |
Media Release |
More than 140,000 employers will receive over $7 billion payouts to cover wages of over 1.9 million local employees |
| 14 Apr 2020 |
Updated Content |
S45 Offline Data-Entry (ODE) App with latest version 3.12 is now available for download |
| 13 Apr 2020 |
e-Tax Guide |
Compliance Requirements of SG-US IGA on FATCA (FATCA e-Tax Guide) (Third Edition) (1,172KB) |
| 9 Apr 2020 |
New Content |
Jobs Support Scheme (JSS) |
| 8 Apr 2020 |
Tax Crime |
41 weeks’ jail and $1.2 million penalty for person who assisted two pubs to evade taxes |
| 4 Apr 2020 |
Media Release |
IRAS Extends Tax Filing Deadlines; Taxpayer Counter Services by Appointment Only |
| 2 Apr 2020 |
Media Release |
COVID-19 Relief Measures: Upcoming Legislative Provisions To Impose Obligation on Property Owners To Pass On The Property Tax Rebate In Full To Tenants |
| 1 Apr 2020 |
Updated Content |
FATCA Return Filing for the Reporting Year 2019 will commence on 20 April 2020 |
| 1 Apr 2020 |
Updated Content |
CRS Return Filing for the Reporting Year 2019 will commence on 20 April 2020 |
| 1 Apr 2020 |
Updated Content |
The MLI changes to Singapore's DTAs with Liechtenstein and Qatar enter into force on 1 April 2020 |
| 1 Apr 2020 |
e-Tax Guide |
1 Apr 2020 - Income Tax: Tax Deduction for Expenses Incurred on Renovation or Refurbishment Works Done to Business Premises (PDF, 317KB) |
| 1 Apr 2020 |
e-Tax Guide |
GST: Guide on Partial Exemption and Input Tax Recovery (Sixth Edition) (501KB) |
| 1 Apr 2020 |
e-Tax Guide |
GST: Guide on Attribution of Input Tax (Sixth Edition) (459KB) |
| 27 Mar 2020 |
Tax Crime |
Two brothers sentenced to 2 weeks' in jail and $253,913 in penalties for tax evasion |
| 27 Mar 2020 |
Tax Crime |
Machinery Wholesaler Behind PIC Sham Jailed 46 Months and Ordered to Pay $5.75 million in Penalties |
| 26 Mar 2020 |
New Content |
Resilience Budget - Support Measures for Taxpayers |
| 24 Mar 2020 |
New Content |
New IRAS Public Key for preparing a FATCA reporting packet for submission via IDES between 25 to 31 March 2020 |
| 24 Mar 2020 |
New Content |
Reminder: Changes to FATCA reporting requirements with effect from 1 April 2020 |
| 23 Mar 2020 |
Tax Crime |
Sole-proprietor sentenced to 6 months’ jail and $996,236 in penalties for Income Tax and GST evasions |
| 18 Mar 2020 |
|
March 2020 - Advisory on scam calls with Automated Voice Messages |
| 17 Mar 2020 |
Media Release |
Over $600 million in Wage Credits for more than 90,000 employers by 31 March 2020 |
| 17 Mar 2020 |
Updated Content |
ACAP Renewal Working templates (260KB) |
| 6 Mar 2020 |
|
Mar 2020 - Advisory on Scam calls |