Latest Updates

Compensation

Pages 16 Oct 2026

Amendments

Amendments

Page has been enhanced for readability, with the introductory explanation reframed to distinguish compensatory payments from consideration for a supply, and new examples added to illustrate payments that are compensatory in nature.

Tax Treatment of Business Expenses (A-F)

Pages 16 Oct 2026

Amendments

Amendments

Removed the content on carbon credits as it is now covered under the tax treatment of green certificates and green credits.

Tax Treatment of Business Expenses (G-L)

Pages 16 Oct 2026

Amendments

Amendments

Added new content on the tax treatment of green certificates and green credits. 

Business Expenses

Pages 16 Oct 2026

Amendments

Amendments

Removed carbon credits and added green certificates and green credits under the examples of deductible business expenses.

Importing of Goods

Pages 14 Oct 2026

Amendments

Amendments

Page has been enhanced for readability, with content reorganised into clearer sections on import GST calculation and payment, when GST on imports is not required, and error guidance integrated into the respective sections.

Supplying to Overseas customers with Local Delivery Address

Pages 14 Oct 2026

Amendments

Amendments

Page has been enhanced for readability, with a new section on required export documents introduced and FAQ content consolidated into a common scenarios table with a new scenario added.

Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT)

Pages 13 Oct 2026

Amendments

Amendments

Updated to reflect the implementation of the Substance-based Tax Incentive Safe Harbour in Singapore

SINGAPORE AND THE KYRGYZ REPUBLIC SIGN AVOIDANCE OF DOUBLE TAXATION AGREEMENT

Media Release 12 Oct 2026

Tax obligations of non-resident public entertainer

Pages 09 Oct 2026

Amendments

Amendments

FAQs have been updated to distinguish tax filing obligations and Notice of Assessment expectations across different work pass types

Purchasing Remote Services from Overseas Service Providers

Pages 09 Oct 2026

Amendments

Amendments

Page has been enhanced for readability, with remote services reorganised into a categorised table, customer obligations consolidated under a dedicated section, and penalty information surfaced as a standalone section.