Page has been enhanced for readability, with new sections added on what GST is, why Singapore has GST, and how GST works, including a worked example illustrating the GST mechanism through the supply chain.
Page has been enhanced for readability, with clarifications added on GIRO deduction dates, extension request eligibility, and refund timelines and payment methods.
Page has been enhanced for readability, with content reorganised to better explain input tax restrictions and exceptions for motor vehicles and related expenses, and the definition of 'motor car' has been incorporated for easier reference.
Page has been enhanced for readability and restructured to focus on output tax treatment for the sale of motor vehicles, including whether the taxpayer is a motor vehicle dealer and whether it is a new or second-hand vehicle.
