Latest Updates

• Insert paragraph 8 on the other administrative matters
• Insert additional questions to the Frequently Asked Questions in Annex C
• Editorial changes

The e-Tax Guide has been updated with the following changes:

• Footnote 1 is inserted to incorporate change to the tax treatment of group insurance policies where employers are the beneficiaries of the policies and there are no contractual obligations to pass the payout to employees; and
• Editorial changes to various paragraphs.

The e-Tax Guide has been updated with the following change:

• Updated the citation of Acts