| Date |
Category |
Latest Updates |
| 23 Jul 2021 |
Tax Crime |
Company Director to be Charged for Evading $1.8m GST and Giving False Replies and Documents to IRAS |
| 23 Jul 2021 |
Media Release |
Updated Singapore-Indonesia Agreement for the Elimination of Double Taxation Enters into Force |
| 14 Jul 2021 |
Media Release |
Singapore and Jordan sign Avoidance of Double Taxation Agreement) |
| 9 Jul 2021 |
e-Tax Guide |
GST Guide on Attribution of Input Tax (Seventh Edition) |
| 6 Jul 2021 |
New Content |
Tax Deductibility of Medical Expenses |
| 1 Jul 2021 |
Updated Content |
Updated Basic Withholding Tax Applicability Calculator for Payment to non-resident company |
| 1 Jul 2021 |
Updated Content |
Transmitting GST Return and Listings directly to IRAS using Accounting/Tax Software |
| 1 Jul 2021 |
Updated Content |
The MLI changes to Singapore's DTA with Hungary enter into force on 1 July 2021 |
| 1 Jul 2021 |
Updated Content |
Summary of Income Tax Advance Rulings (1 Jul 2021) |
| 30 Jun 2021 |
e-Tax Guide |
GST Travel industry_7th edition |
| 23 Jun 2021 |
e-Tax Guide |
Partial Exemption e-tax guide (seventh edition) |
| 22 Jun 2021 |
Media Release |
$2.2 billion to be disbursed from 30 June under the Jobs Support Scheme |
| 14 Jun 2021 |
e-Tax Guide |
GST: Guide for Advertising Industry |
| 1 Jun 2021 |
Updated Content |
Summary of Income Tax Advance Rulings (1 June 2021) |
| 1 Jun 2021 |
Updated Content |
The MLI changes to Singapore's DTA with Malaysia enter into force on 1 June 2021 |
| 31 May 2021 |
Media Release |
$85 Million in Jobs Support Scheme and Jobs Growth Incentive Payouts for March 2021 Withheld from 2,600 Employers |
| 31 May 2021 |
e-Tax Guide |
GST Guide for the Marine Industry (Third Edition) |
| 28 May 2021 |
Public Consultation |
Summary of Responses–Public Consultation on Draft GST Guide on Taxing imported low-value goods by way of the OVR regime and Draft GST Guide on Taxing imported remote services by way of the OVR regime |
| 24 May 2021 |
Tax Crime |
Sole Proprietor Penalised for Under-declaring More Than $2 Million in Income |
| 21 May 2021 |
Tax Crime |
Quantity Surveyor Sentenced to 3 Weeks’ Jail and More Than $500,000 in Fines and Penalties for Income Tax Evasion and Failure to Register for GST |
| 20 May 2021 |
New Content |
GST Bulletin Issue 22 |
| 17 May 2021 |
e-Tax Guide |
Income Tax: Tax Exemption under Section 13(12) for Specified Scenarios, Real Estate Investment Trusts and Qualifying Offshore Infrastructure Project/Asset (Eighth Edition) |
| 12 May 2021 |
New Content |
Simplified CRS Filing Requirements for Qualifying Personal Investment Companies (PICs) |
| 12 May 2021 |
New Content |
Simplified FATCA Filing Requirements for Qualifying Personal Investment Companies (PICs) |
| 11 May 2021 |
New Content |
Corporate Income Tax Filing Season 2021 |
| 3 May 2021 |
Media Release |
Singapore and Serbia Sign Avoidance of Double Taxation Agreement |
| 3 May 2021 |
Updated Content |
Summary of Income Tax Advance Rulings (3 May 2021) |
| 29 Apr 2021 |
Updated Content |
Country-by-Country Reporting (CbCR) |
| 15 Apr 2021 |
Forum Reply |
Replies to complex queries require more time |
| 13 Apr 2021 |
Updated Content |
FATCA Return Filing for the Reporting Year 2020 will commence on 19 April 2021 |
| 13 Apr 2021 |
Updated Content |
IRAS Supplementary XML Schema User Guide for Preparing the FATCA Reporting Data File (“Supplementary Guide”)(Third Edition) updated |
| 13 Apr 2021 |
Updated Content |
IRAS FATCA FAQs document updated (13 Apr 2021) |
| 12 Apr 2021 |
Updated Content |
CRS Return Filing for the Reporting Year 2020 will commence on 19 April 2021 |
| 11 Apr 2021 |
New Content |
From 11 Apr 2021, you will be required to log in to government digital services for businesses (G2B) using Singpass instead of Corppass. |
| 6 Apr 2021 |
Updated Content |
S45 Offline Data-Entry (ODE) App with the latest version 3.15 is now available for download |
| 1 Apr 2021 |
Updated Content |
Summary of Income Tax Advance Rulings (1 Apr 2021) |
| 1 Apr 2021 |
Updated Content |
The MLI changes to Singapore's DTAs with Barbados and Pakistan enter into force on 1 April 2021 |
| 1 Apr 2021 |
Updated Content |
IRAS Supplementary XML Schema User Guide for Preparing the FATCA Reporting Data File (“Supplementary Guide”)(Third Edition) |
| 1 Apr 2021 |
Updated Content |
IRAS FATCA FAQs document updated (1 Apr 2021) |
| 31 Mar 2021 |
e-Tax Guide |
Income Tax Treatment of Foreign Exchange Gains or Losses for Businesses (Fourth Edition) |
| 31 Mar 2021 |
Tax Crime |
Promoter of PIC Scam Jailed 36 months and Penalised $295,272 |
| 29 Mar 2021 |
Media Release |
Protocol Amending the Singapore-Germany Agreement for Avoidance of Double Taxation Enters into Force |
| 25 Mar 2021 |
Media Release |
Over $3 billion to be disbursed from 30 Mar under the Jobs Support Scheme |
| 24 Mar 2021 |
New Content |
Tax Deductibility of Motor Vehicle Expenses |
| 19 Mar 2021 |
e-Tax Guide |
2nd Edition of e-Tax Guide on Tax Treatment on Donations with Benefits (Donations made on or after 19 March 2021) |
| 19 Mar 2021 |
e-Tax Guide |
Revised e-Tax Guide on Tax Treatment of Donations with Benefits (Donations made before 19 March 2021) |
| 19 Mar 2021 |
e-Tax Guide |
New e-Tax guide on Transfer Pricing Guidelines Special Topic – Centralised Activities in Multinational Enterprise Groups |
| 18 Mar 2021 |
Media Release |
$940 Million in Wage Credits To More Than 98,000 Employers by 31 March 2021 |
| 10 Mar 2021 |
e-Tax Guide |
Income Tax Treatment of a Trust registered under the Business Trusts Act (Third Edition) |
| 5 Mar 2021 |
e-Tax Guide |
Income Tax and Stamp Duty: Mergers and Acquisitions Scheme (Fifth Edition) |
| 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 21) |
| 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 |
| 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 (Nov 20) |
| 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 |