Latest Updates

Amendments made to paragraphs 4.2 to 4.5 and Appendix 2 on editorial changes and to clarify that GST-registered REIT and GST-registered qualifying Registered Business Trusts listed in Singapore are not required to submit a separate statement of claims with their GST returns, unless requested by IRAS.

The YA 2025 Basic Corporate Income Tax Calculators for companies filing Form C/ Form C-S/ Form C-S (Lite) are now available.