Latest Updates

Corporate Income Tax Season: More Than 90% On-Time Filing Rate Achieved for First Time in YA 2024

Media Release 16 Oct 2025

Basics of Corporate Income Tax Filing Obligations for YA 2025

Webinar 15 Oct 2025

Investment Holding Companies

Pages 14 Oct 2025

Amendments

Amendments

Updated list of Frequently Asked Questions.

Getting Companies to Comply

Pages 14 Oct 2025

Amendments

Amendments

The webpage has been updated with the following changes: 

• Added “Enterprise Innovation Scheme (EIS)” as an upcoming area of focus for compliance.
• Added a new write-up on "Nightclub industry" as a specific compliance-related mistake and issue. 

Employees

Pages 10 Oct 2025

Amendments

Amendments

Updated FAQs for the 'Update Duplicate Relief Claim' digital service.

Sign up for AIS Data Link-up Service

Digital Services 08 Oct 2025

Amendments

Amendments

Update the information on who can register for the AIS Data Link-up Service and update the link to the new user guide for the ‘Submit Employment Income Records’ digital service.

Invoicing Customers

Updated Content 02 Oct 2025

Amendments

Amendments

Update on GST invoicing requirements for BCRS deposits

GST and BCRS Deposit

New Content 02 Oct 2025

Tax Framework for Variable Capital Companies (PDF, 0.6 MB)

e-Tax Guide 30 Sep 2025

Amendments

Amendments

• Updated the table in paragraph 5.8 on the sections of the ITA where a VCC will not be allowed a deduction for expenses and inserted new footnote 19.
• Inserted new footnote 22 on qualifying preference shares.
• Updated footnote 28 to reflect the CIT rebate and CIT rebate cash grant announced in Budget 2025. 
• Inserted new paragraphs 5.22 to 5.24 to incorporate the section 13W enhancements announced in Budget 2025.
• Inserted new paragraphs 5.30 to 5.35 to provide information on how control is determined for VCCs and their sub-funds.
• Inserted a new section 8 on frequently asked questions.
• Updated the numbering of footnotes and sections.

Certainty of Non-taxation of Companies’ Gains on Disposal of Equity Investments (PDF, 0.5 MB)

e-Tax Guide 30 Sep 2025

Amendments

Amendments

• Amended paragraphs 1.2, 2.2, 2.3, 3.3, 5.1 and 5.2 to reflect the enhancements to the scheme announced in Budget 2025
• Inserted Annex A2 to provide examples on application of conditions to be met (for disposals of shares on or after 1 January 2026)
• Inserted Annex B2 to provide flowchart illustrating the application of the scheme (for disposals of shares on or after 1 January 2026)
• Inserted new footnotes 1, 9, 14 to 18 and updated the numbering of footnotes
• Renumbered the Annexes
• Made editorial changes to other paragraphs arising from the enhancements announced in Budget 2025