Latest Updates

The e-Tax Guide has been updated with the following changes: 

• Inserted the EIS announced in Budget 2023 in paragraphs 2.3, 3.9, 4.6 and 10 and footnote 7
• Updated the relevant sections on capital allowance to “Part 6” in paragraph 3.5
• Updated paragraph 3.8 on the extension of the M&A scheme and inserted footnote 2
• Updated the renumbered provisions in the ITA in paragraphs 5.1 and 9.1
• Edited paragraph 9.1 to refer to shares disposed of before 1 January 2026
• Inserted paragraph 9.2 for disposals of shares on or after 1 January 2026

• Updated the timeline for the removal of summary of ruling on IRAS' website
• Clarify the processing time needed for GST advance rulings