Latest Updates

GST: Advance Ruling System

e-Tax Guide 18 Nov 2025

Amendments

Amendments

(i) Amended paragraph 3.8.3 on removing the summary of ruling on IRAS’ website

(ii) Editorial changes to paragraph 5.2 to improve clarity on the fees charged for express advance rulings

(iii) Amended paragraphs 6.1 and 6.2 to clarify the processing time needed for advance rulings

 

Advance Ruling System for GST

Pages 18 Nov 2025

Amendments

Amendments

• Updated the timeline for the removal of summary of ruling on IRAS' website
• Clarify the processing time needed for GST advance rulings

GST on Imported Low-Value Goods

Pages 14 Nov 2025

Amendments

Amendments

Restructured the presentation of the section on “Purchasing imported Low-Value Goods”. Shifted the link to GST Registered Business Search and the summary table on when GST is payable, from FAQ to main webpage. Included the scenario where GST is paid twice, in the table.

Consumers Importing Goods into Singapore

Pages 14 Nov 2025

Amendments

Amendments

Updated that import relief is not granted for goods imported via sea or land. Updated the table to clarify that we are referring to payment of import GST at the point of importation. GST may still apply at the point of purchase for goods import via air/post if it is purchased from GST-registered suppliers.

Scam Advisory 

News & Events 14 Nov 2025

Amendments

Amendments

Tax Refund Scams

Not Ordinarily Resident (NOR) Scheme

e-Tax Guide 13 Nov 2025

Amendments

Amendments

Removal of the “Not Ordinarily Resident (NOR) Scheme” e-Tax Guide.

Protocol to Avoidance of Double Taxation Agreement between Singapore and Brazil Enters into Force

Media Release 13 Nov 2025

Gifts and Samples

Pages 10 Nov 2025

Amendments

Amendments

Clarified the tax treatment for gifts given to the same recipient for the same occasion and added a new Example 5.

Summary of Income Tax Advance Rulings Issued (3 Nov 2025)

Updated Content 03 Nov 2025

Amendments

Amendments

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

Classification of Foreign Entities for Singapore Income Tax Purposes

New Content 30 Oct 2025