Latest Updates

List of Reportable Jurisdictions for Reporting Year 2023 CRS reporting published

Pages 01 Feb 2024

Partnerships

Updated Content 31 Jan 2024

Amendments

Amendments

Enterprise Innovation Scheme (EIS) digital services “Apply for EIS Cash Payout”, “View Cash Payout Application Status”, “Submit EIS Enhanced Deduction/ Allowance Records” and user guides have been added.

Country-by-Country Reporting (CbCR)

Pages 19 Jan 2024

Amendments

Amendments

Added Kenya and Montserrat to the list of jurisdictions that have exchange relationships with Singapore.

Filing Form PL-R & Other Documents / When to File and Pay

Updated Content 16 Jan 2024

Amendments

Amendments

Updated Form PL-R and PL-R1

Compliance Matters for Clubs/Societies Operating Gaming Machines (audit, common errors)

Updated Content 16 Jan 2024

Amendments

Amendments

Updated Form PL-R1

Forms for Gambling Duties

Updated Content 16 Jan 2024

Amendments

Amendments

Updated Form PL-R and PL-R1

Singapore-Netherlands competent authority mutual agreement on the mode of application of Part VI (Arbitration) of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“MLI”)

Media Release 15 Jan 2024

Updated Common Reporting Standard (CRS) e-Tax Guide

e-Tax Guide 12 Jan 2024

Tax Treatment on Appropriation of Trading Stock for Non-Trade or Capital Purposes and Conversion of Non-Trade or Capital Assets to Trading Stock (Second Edition) (PDF, 387.9 KB)

e-Tax Guide 12 Jan 2024

Amendments

Amendments

Annex C - Updated the declaration on Part 4 of the AC Reporting Form.

Fixed Expense Deduction Ratio (FEDR) for self-employed persons

Pages 05 Jan 2024

Amendments

Amendments

• The section on Fixed Expense Deduction Ratio (FEDR) has been shifted from the webpage: “Pre-filling of Income and Fixed Expense Deduction Ratio for self-employed persons (SEPs)”
• New section relating to FEDR for delivery workers, which will take effect from the Year of Assessment (YA) 2024, has been added.