Latest Updates

i)  To refer to the guidelines on information to be provided in requests for technical clarifications, amended “Appendix 1: GST ACAP Review Guidance”

• Added paragraphs 7.5 to 7.7
• Moved previous paragraph 7.4 to present 7.9
• Amended paragraph 7.4

IRAS has published a new webpage setting out the information that tax agents should provide when submitting GST technical clarification requests on behalf of taxpayers. From 1 Sep 2026, tax agents should refer to the guidelines on the webpage and include the required information in their submissions.

Updated the GST treatment and input tax implications of the option to purchase with a nominee clause.

Updated the GST treatment and input tax implications of the option to purchase with a nominee clause in paragraphs 7.11 to 7.15 and 9.10 to 9.13.

Inserted Appendix F (Contact Details of AECs)