Amendments
The Third Edition of the e-Tax Guide include the following key updates:
1. Enhancements to the EIS as announced in Budget 2026:
• Expanding the list of qualified partners to include the Sectoral AI Centre of Excellence for Manufacturing
• Introducing a new qualifying activity for the adoption of AI
2. Updates to references from “SkillsFuture Singapore” to “Skills and Workforce Development Agency”, following the merger of SkillsFuture Singapore and Workforce Singapore on 1 Jul 2026
