Latest Updates Listing

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