Latest Updates

Discounted Sale Price Scheme

Pages 28 Sep 2026

Amendments

Amendments

Page has been enhanced for readability, with eligibility requirements consolidated into a single section.

Out-of-scope Supplies

Pages 28 Sep 2026

Amendments

Amendments

Page has been enhanced for readability, with content reorganised into clearer sections on types of out-of-scope supplies and a consolidated section on supporting documents to keep.

Displaying and Quoting Prices

Pages 28 Sep 2026

Amendments

Amendments

Page has been enhanced for readability, with content restructured into clearer sections and tables for acceptable and unacceptable price display formats

Transfer Pricing

Pages 25 Sep 2026

Amendments

Amendments

New content on transfer pricing adjustment relating to share-based compensation has been published.

DB or DIC flowchart (PDF, 55.5 KB)

Updated Content 24 Sep 2026

Benefits Relating to Loans

Pages 23 Sep 2026

Amendments

Amendments

Update the government interest rates applicable for FY 2026 (1 April 2026 to 31 March 2027).

Tax Framework for Transfer of Business by Insurers (PDF, 0.5 MB)

e-Tax Guide 11 Sep 2026

Amendments

Amendments

Inserted footnote 8, amended S/N 6 on GST refunds and transitional rules on input tax claims in S/N 7 of the table in Annex B – Summary of GST Implications.

Preparing a Tax Computation

Pages 08 Sep 2026

Amendments

Amendments

Updated to help companies better understand their filing obligations when a change in financial year end results in their financial periods spanning two Years of Assessment (YAs)

IRAS Annual Report FY2025/26

Media Release 04 Sep 2026

Tax on SRS withdrawals

Updated Content 03 Sep 2026

Amendments

Amendments

With effect from 1 Jul 2026, the statutory retirement age will increase from 63 to 64.