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Goods & Services Tax (GST)
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Basics of GST
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Charging GST (Output Tax)
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Claiming GST (Input Tax)
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Tourist Refund Scheme
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General GST Schemes
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Industry-Specific GST Schemes
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Industry-Specific GST Schemes
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Getting It Right
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Getting It Right
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Stamp Duty
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Stamp Duty
For Property
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Basics of Stamp Duty for Property
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Renting a Property
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For Property-Holding Entities ('PHE')
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For Property-Holding Entities ('PHE')
Basics of Stamp Duty for Property-Holding Entities
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Paying Stamp Duty
Claiming Refunds
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For Shares
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For Shares
Basics of Stamp Duty for Shares
Mortgaging Shares
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Other Services
International Tax
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International Tax
International Tax Agreements Concluded by Singapore
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International Tax Agreements Concluded by Singapore
List of DTAs, Limited DTAs and EOI Arrangements
Exchange of Information Arrangements
Multilateral Convention on Mutual Administrative Assistance in Tax Matters
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
Common Reporting Standard (CRS)
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Common Reporting Standard (CRS)
CRS Overview and Latest Developments
CRS Registration and Deregistration
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Basic information for account holders of Financial Institutions
Country-by-Country Reporting (CbCR)
Foreign Account Tax Compliance Act (FATCA)
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Foreign Account Tax Compliance Act (FATCA)
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Transfer Pricing
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Dispute Prevention and Resolution
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Singapore's Competent Authorities for International Tax Agreements
List of DTAs, Limited DTAs and EOI Arrangements
Withholding Tax
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Withholding Tax
Basics of Withholding Tax
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Basics of Withholding Tax
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Payments to Non-Resident Director
Board Director
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Payments to Non-Resident Professional (Consultant, Trainer, Coach,etc.)
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Payments to Non-Resident Professional (Consultant, Trainer, Coach,etc.)
Non-Resident Professional
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Non-Resident Professional vs. Employee
Tax Treaties and Non-Resident Professional
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Payments to Non-Resident Public Entertainer (Artiste, Musician, Sportsman,etc.)
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Payments to Non-Resident Public Entertainer (Artiste, Musician, Sportsman,etc.)
Non-Resident Public Entertainer
Tax Obligations of Non-Resident Public Entertainer
Treatment of Income for Non-Resident Public Entertainer
Withholding Tax Calculations for Non-Resident Public Entertainer
Exemptions of Income for Non-Resident Public Entertainer
Tax Refund for Resident Public Entertainer
Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs)
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Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs)
Tax Obligations for SRS Withdrawal
Calculating Withholding Tax
Withholding Tax Filing
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Withholding Tax Filing
Withholding Tax (WHT) Filing and Payment Due Date
Claim of Relief under the Avoidance of Double Taxation Agreement (DTA)
Common Errors Made by Payers
How to File
Making amendment after filing/ claiming refund
Withholding Tax Payments
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Withholding Tax Payments
How to Pay
Late payment or non-payment of Withholding Tax (WHT)
Confirmation of Payment (CP)
Tax Refund
Withholding Tax Reporting Compliance
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Withholding Tax Reporting Compliance
Voluntary Disclosure of Errors for Reduced Penalties
Tax Evasion or Fraud
Other Taxes
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Trusts
Private Lotteries Duty
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Private Lotteries Duty
Basics of Private Lotteries Duty
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Getting It Right
Betting and Sweepstake Duties
Casino Tax
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Casino Tax
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Charities
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Estate Duty
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Trust (including income from Estates)
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Basics of Income Tax of Estate/ Trust
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Form T
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Small Business Recovery Grant (SBRG)
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PWCS Glossary
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WCS Glossary
Report Abuse of Wage Credit Scheme
Jobs Support Scheme (JSS)
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GST
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GST
General GST Schemes
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General GST Schemes
Cash Accounting Scheme
Discounted Sale Price Scheme
Gross Margin Scheme
Hand-Carried Exports Scheme (HCES)
Major Exporter Scheme (MES)
Tourist Refund Scheme (TRS) for Businesses
Zero GST (ZG) Warehouse Scheme
Industry-Specific GST Schemes
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Industry-Specific GST Schemes
Approved Contract Manufacturer and Trader (ACMT) Scheme
Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)
Approved Marine Customer Scheme (AMCS)
Approved Marine Fuel Trader (MFT) Scheme
Approved Refiner and Consolidator Scheme (ARCS)
Approved Third Party Logistics (3PL) Company Scheme
Specialised Warehouse Scheme (SWS)
Individual Income Tax
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Individual Income Tax
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SRS contributions and tax relief
Tax on SRS withdrawals
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Employees
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myTax Mail
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Intermediaries of Self-Employed Persons (Taxi Drivers/Private-Hire Car Drivers)
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Digital Services for Intermediaries of Self-Employed Persons (Taxi Drivers/Private-Hire Car Drivers)
Submit Income Records for Self-Employed
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Employers
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Partnerships
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Digital Services for Partnerships
File Partnership Income Tax Return Form P
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Companies/ Tax Agents
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Commission-paying Organisations
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Property Owners
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Property Professionals
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Check Annual Value of Property
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Stamp Duty
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Stamping: Additional Stamp Duty
Stamping: Exemptions & Remissions - Transfer of HDB Flat within Family
Stamping: Others - Other Transfer (Dutiable documents)
Requests: Object to an Assessment
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Withholding Tax
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File S45 Form
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Automatic Exchange of Information (CRS and FATCA)
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Property Buyers
Buying Private Residential Properties
Checklist for Buyers of Private Residential Properties
Checklist for Buyers of Private Residential Properties
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.png?sfvrsn=57137047_0 "Checklist on what to look out for before and after the sale or transfer of the property.
Before the transfer, lawyer will:
1. Check on outstanding property tax
2. Apportion property tax liability
3. Inform Seller’s lawyer on Who to Bill
4. Arrange payment of Stamp Duty within 14 days of Date of Contract or Agreement
After the transfer
5. Update address at Police Post
6. Receive IRAS’ Acknowledgement Notice and check that owner-occupier tax rates have been applied
7. Pay property tax")