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.
The Business Expense Deductibility Checker is now available. Companies may use this tool to determine the tax deductibility of common business expenses incurred, providing them with greater clarity and confidence when preparing tax computations.
Page has been enhanced for readability, with new sections added on eligibility for GST import relief, pre-arrival guidance, and steps to declare and pay GST upon arrival in Singapore.
Page has been enhanced for readability, with new sections added on approved exchange rate sources, how to handle different transaction types, and what counts as exchange gains or losses.
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.
Page has been enhanced for readability, with content restructured into clearer sections and tables for acceptable and unacceptable price display formats
