Latest Updates

Real Estate

Pages 07 Aug 2026

Amendments

Amendments

Updated the GST treatment and input tax implications of the option to purchase with a nominee clause.

GST Guide for Property Owners and Property Holding Companies (PDF, 498.9 KB)

e-Tax Guide 07 Aug 2026

Amendments

Amendments

Updated the GST treatment and input tax implications of the option to purchase with a nominee clause in paragraphs 7.11 to 7.15 and 9.10 to 9.13.

Getting my tax assessment

Pages 06 Aug 2026

Amendments

Amendments

Updates to payment mode for search and document fees.

Corporate Income Tax Filing Season 2026

Pages 03 Aug 2026

Amendments

Amendments

The myTax Portal Troubleshooting Assistant (Corporate Tax) is now available. You may now receive step-by-step troubleshooting guidance for common myTax Portal login and access issues.

GST: Major Exporter Scheme (PDF, 218.2 KB)

e-Tax Guide 03 Aug 2026

Amendments

Amendments

Inserted Appendix F (Contact Details of AECs) 

Advance Ruling System for Income Tax

Pages 03 Aug 2026

Amendments

Amendments

2 new ruling summaries added to 'Summary of Income Tax Advance Rulings Issued (Other than Individual Income Tax)'

Reporting Employee Earnings (IR8A, Appendix 8A, Appendix 8B)

Updated Content 31 Jul 2026

Amendments

Amendments

Update of Form IR8A, Appendix 8A and Appendix 8B for YA 2027.

Life Insurance Relief

Updated Content 30 Jul 2026

Amendments

Amendments

With effect from YA 2026, Life Insurance Relief is expanded to cover insurance premiums paid by wives on their husbands’ life insurance policies.

Spouse Relief/Spouse Relief (Disability)

Updated Content 30 Jul 2026

Amendments

Amendments

With effect from YA 2026, Spouse Relief/Spouse Relief (Disability) is expanded to cover maintenance payments that legally separated wives make to their husbands under a court order or deed of separation.

Applying for a Certificate of Residence/ Tax Reclaim Form

Pages 27 Jul 2026

Amendments

Amendments

The page has been enhanced to provide clearer guidance on the conditions that foreign-owned investment holding companies must meet to substantiate that they have valid reasons for setting up operations in Singapore.