TaxesWeb guide
Singapore Taxes: Choosing the Right IRAS Guidance
IRAS organises tax guidance by tax type, helping individuals, businesses and other entities find the rules relevant to their activities.
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IRAS Tax & Services Library
Independent guides to taxes, schemes and digital services, written from original IRAS guidance and linked documents.
TaxesWeb guide
Individual Income Tax: Finding the Right Guidance
IRAS groups personal tax guidance by taxpayer profile and by task, covering employees, self-employed people, partnerships, landlords, employers and non-residents.
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Corporate Income Tax: Filing, Deductions and Compliance
IRAS brings together the main guidance for a company’s income tax lifecycle, from estimating income to paying an assessment.
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Property Tax: Owner, Buyer and Professional Resources
IRAS separates property-tax information for owners, buyers and property professionals, with services for assessments, payments and changes to property records.
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GST: Registration, Transactions and Returns
The GST directory follows the practical steps a business takes to register, charge tax, claim input tax and file returns.
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Stamp Duty for Property: Transaction and Service Directory
The property stamp-duty directory covers acquisitions, disposals, mortgages and leases, alongside stamping, payment, relief and correction services.
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International Tax: Treaties, Reporting and Dispute Resolution
IRAS groups international tax guidance into treaty arrangements, information exchange, reporting frameworks and dispute prevention.
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Withholding Tax: Identify the Recipient and Payment
IRAS organises withholding tax guidance around the recipient, payment type and payer’s filing responsibilities.
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Estate and Trust Income Tax: Duties of Trustees
The trust section explains how estate and trust income is declared, calculated, reported and paid.
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Pillar 2 in Singapore: GloBE Rules and Domestic Top-Up Tax
Singapore applies the Income Inclusion Rule and Domestic Top-up Tax from financial years beginning on or after 1 January 2025, with further safe-harbour changes announced for 2026.
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Double Tax Deduction for Internationalisation Scheme
Qualifying overseas expansion expenditure may receive double deduction, with enhanced automatic claims from YA 2027.
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Corporate Volunteer Scheme
Businesses may claim enhanced deductions when employees provide qualifying volunteer services to approved IPCs.
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Individual Tax Schemes: SRS and Discontinued Programmes
IRAS lists Supplementary Retirement Scheme guidance together with two programmes that have ended: the Angel Investors Tax Deduction Scheme and Not Ordinarily Resident Scheme.
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Employment Income Tax: Guidance for Employees
The employee directory covers full-time and part-time staff, foreign employees and company or board directors, with separate guidance for cross-border employment and changes in employment.
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Tax Resources for Self-Employed People, Platform Workers and Partnerships
IRAS provides separate filing routes for self-employed individuals, platform workers and partnerships, including guidance on income records and business deductions.
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Rental Income: Reporting, Expenses and Losses
Rent and related payments are taxable when due and payable, rather than only when collected. Rental income tax is separate from property tax on ownership.
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Personal Income: Taxable and Non-Taxable Categories
IRAS generally taxes income earned in or derived from Singapore. Overseas income received in Singapore is generally not taxable for individuals, subject to exceptions.
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Employer Tax Reporting: Earnings, AIS and Tax Clearance
The employer directory brings together employee-income reporting, the Auto-Inclusion Scheme and tax clearance for foreign and Singapore permanent resident employees.
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Income Tax Resources for Non-Residents
IRAS distinguishes non-resident directors, visiting independent professionals, public entertainers and foreign employees, rather than treating all foreign individuals as one tax category.
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Updating Your Personal Details with IRAS
Keep your contact details and notice preferences current in myTax Portal. Address and name changes follow different routes for citizens, permanent residents and foreigners.
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Authorising a Tax Agent for Individual Income Tax
An individual can grant or terminate tax-agent access through “Manage Tax Agent Authorisation” in myTax Portal, using Singpass or a Singpass Foreign user Account.
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Getting Started with myTax Portal
Individuals access myTax Portal with Singpass or, where eligible, a Singpass Foreign user Account. The initial setup includes contact details, notice preferences and address information.
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Who Must File an Individual Income Tax Return?
IRAS generally requires filing when the preceding year’s total income exceeds S$22,000, self-employment net profit exceeds S$6,000, or a non-resident derives Singapore income. A filing notice must be followed regardless of these thresholds.
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YA 2026 Individual Income Tax Filing Checker
The IRAS checker asks about filing notifications, 2025 income and self-employment profit to indicate whether a YA 2026 return is required.
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Personal Tax Reliefs, Rebates and Deductions: Directory
IRAS separates personal reliefs and rebates from deductions related to income-producing expenses and qualifying donations.
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e-Filing an Individual Income Tax Return
Prepare income and relief information, verify the portal’s pre-filled details, and submit the consolidated statement. A saved draft is not a filed return.
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Common Individual Income Tax Filing Mistakes
Frequent errors include ignoring a filing notice, misclassifying business income, retaining ineligible reliefs and leaving the portal before submitting the return.
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Filing a Paper Individual Income Tax Return
Taxpayers using paper filing receive the appropriate form from March and must sign and return it by 18 April. IRAS distinguishes forms for residents, self-employed people and non-residents.
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Correcting a Return or Individual Income Tax Bill
An online return can be re-filed once by 18 April. After assessment, amendments generally must be submitted within 30 days of the tax-bill date.
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Late or Missing Individual Income Tax Returns
Missing the filing deadline can lead to an estimated assessment, a composition offer or a court summons. Paying a composition amount does not remove the duty to file the outstanding return.
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YA 2026 Tax Bills: Timing, Checks and Payment
IRAS issues YA 2026 bills in batches. D-NOA bills begin from mid-March; NFS and filed-return assessments generally run from late April to late September 2026.
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Individual Tax Season 2026: Filing and Assessment
YA 2026 covers income earned in 2025. The ordinary filing window was 1 March–18 April 2026, with the required action determined by the taxpayer’s portal notification.
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Determining Individual Tax Residency in Singapore
Tax residency affects rates and personal reliefs. IRAS applies ordinary residence rules for citizens and permanent residents and day-count or administrative concessions for foreigners.
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Individual Income Tax Rates: Residents and Non-Residents
From YA 2024, resident rates range from 0% to 24%. Non-resident employment uses a separate comparison, while other income and withholding categories have their own rules.
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Individual Tax Calculations: YA 2026 Examples
IRAS illustrates how deductions, personal reliefs and rebates affect resident tax, and contrasts non-resident salary and directors’ fees.
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Individual DTA Exemption Claims
DTA benefits are available to tax residents of Singapore or the relevant treaty partner, subject to the particular agreement’s provisions.
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Applying for an Individual Certificate of Residence
A Certificate of Residence confirms Singapore tax residency for claiming benefits under a DTA. The application route depends on employment profile and Singpass access.
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Foreign Tax Credit for Individuals and Partnerships
A Singapore tax resident may claim foreign tax credit where the same income is taxed overseas and in Singapore. The credit is limited rather than a refund of every foreign tax payment.
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Obtaining Current and Previous Individual Tax Bills
Tax bills remain available in myTax Portal for up to four years from issue. Older copies can be requested, subject to availability and fees.
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Reading an Individual Notice of Assessment
A Notice of Assessment sets out taxed income, deductions and the tax payable or repayable. Its label also identifies whether the assessment is original, reduced, increased or estimated.
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Tax Payment Difficulties and Extended GIRO Plans
Contact IRAS before the payment deadline if financial difficulties prevent payment. Longer instalment arrangements require GIRO and are subject to approval.
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Late Individual Income Tax Payments: Penalties and Recovery
Individual income tax is normally due one month after the assessment date. An objection does not defer payment, and late payment can trigger penalties and recovery action.
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Angel Investors Tax Deduction Scheme: Historical Rules
The AITD Scheme lapsed on 31 March 2020. No new angel-investor approvals or renewals are granted for periods beginning after that date.
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Not Ordinarily Resident Scheme: Historical Concessions
The NOR Scheme has ceased. The last granted status ran from YA 2020 to YA 2024, so these concessions are historical rather than an available new programme.
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SRS Contributions, Limits and Tax Relief
SRS is a voluntary retirement-saving scheme. Annual cash contributions are capped at S$15,300 for citizens and permanent residents and S$35,700 for foreigners.
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SRS Withdrawals: Tax, Retirement Age and Withholding
Qualifying retirement withdrawals generally bring 50% of the amount into tax and avoid the 5% early-withdrawal penalty. The prescribed retirement age is fixed by the statutory age when the first SRS contribution was made.
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Incorrect Individual Tax Returns: Penalties and Disclosure
IRAS distinguishes negligent or unjustified errors from wilful tax evasion, and considers the circumstances and compliance history when deciding penalties.
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Individual Tax Compliance: Reporting and Record-Keeping Priorities
IRAS combines education, data-provider assurance, audits and investigations to address incorrect personal income reporting and deliberate evasion.
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IRAS Audits of Individuals and Their Businesses
An audit checks income-generating activities, accounts and tax returns. Selection does not by itself establish that the taxpayer has made an error.
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Voluntary Disclosure of Tax Errors: Conditions and Penalties
The IRAS VDP requires a complete, accurate, timely and self-initiated disclosure, followed by full cooperation and payment or an honoured payment arrangement.
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IRAS Tax Investigations: Process and Responsibilities
IRAS investigates suspected tax offences to establish the facts. Investigations may cover several tax types and use records, interviews, premises visits and third-party information.
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Reporting Suspected Tax Evasion to IRAS
IRAS accepts information about deliberate income-tax or GST evasion, including false expenses, omitted income or fraudulent refunds. Suspected indicators are not proof on their own.
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Corporate Income Tax Filing Season 2026
YA 2026 company returns are due on 30 November 2026, unless an applicable filing waiver has been granted.
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Basic Guide to Corporate Income Tax for Companies
Singapore assesses company income on a preceding-year basis, with separate estimated and annual income tax returns.
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Tax Residency of a Company/ Certificate of Residence
A company’s Singapore tax residence depends on where strategic control and management are exercised, rather than incorporation alone.
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Applying for a Certificate of Residence/ Tax Reclaim Form
Singapore tax resident companies can request IRAS certification to support benefits under an applicable tax treaty.
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Record Keeping Requirements
Companies must retain transaction records and supporting documents for at least five years from the relevant YA.
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Obtaining a Copy of Documents Issued by IRAS
myTax Portal provides free access to many notices, letters and filing acknowledgements issued to a company.
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Corporate Income Tax Rate, Rebates & Tax Exemption Schemes
The 17% corporate rate operates alongside separate rebate and exemption rules, each with its own eligibility conditions.
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Updating Company Particulars
Some changes flow from ACRA to IRAS, while changes in principal activity must currently be notified separately.
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e-Learning Videos/ Webinars/ Seminars on Corporate Income Tax
IRAS learning resources cover filing obligations, taxable income, deductions, allowances and common mistakes.
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Estimated Chargeable Income (ECI) Filing
Estimated Chargeable Income is normally filed within three months of financial year end, with a narrowly defined waiver.
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Overview of Form C-S/ Form C-S (Lite)/ Form C
Simplified company returns depend on incorporation, revenue, income treatment and the reliefs being claimed.
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Guidance on Filing Form C-S/ Form C-S (Lite)/ Form C
Annual company returns are filed electronically by 30 November, after the accounts and tax computation are prepared.
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Preparing a Tax Computation
A tax computation reconciles accounting profit with the income chargeable to tax.
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Penalties for Errors in Tax Returns
Errors and omissions can attract penalties even without evidence of intentional tax evasion.
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Late filing or non-filing of Corporate Income Tax Returns (Form C-S/C-S (Lite)/C)
Missing the annual filing deadline can trigger estimated tax, composition offers and enforcement action.
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After Filing Form C-S/ Form C-S (Lite)/ Form C
IRAS reviews company returns according to tax complexity and risk, then issues the relevant assessment.
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Using Accounting Software to Prepare & File Form C-S Seamlessly
Seamless Filing From Software connects eligible accounting products to IRAS for Form C-S preparation and submission.
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Corporate Income Tax: Experiencing difficulties in paying your tax?
Taxpayers facing genuine financial difficulties should approach IRAS before payment is overdue.
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Late payment or non-payment of Corporate Income Tax
Corporate income tax is payable within one month of the assessment notice, including while an objection is pending.
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Best Practices When Writing to IRAS
A clearly identified tax matter helps IRAS route and answer a company’s correspondence.
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Getting Companies to Comply
IRAS uses risk-based and random reviews to check company tax compliance across industries.
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Corporate Income Tax: Voluntary disclosure of errors for reduced penalties
The Voluntary Disclosure Programme rewards complete, self-initiated correction before IRAS enquiries or audit notification.
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International Compliance Assurance Programme (ICAP)
ICAP offers voluntary cooperative risk assessment involving a multinational group and participating tax administrations.
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Enhanced Taxpayer Relationship (ETR) Programme
ETR provides structured engagement between IRAS and senior management on complex company tax matters.
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About Tax Governance & Tax Risk Management
IRAS distinguishes strategic tax governance from operational controls for income tax and GST risks.
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Corporate Income Tax: Tax Evasion or Fraud
This directory connects company taxpayers to IRAS guidance on reporting suspected misconduct and tax investigations.
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Taxable & Non-Taxable Income
Tax treatment depends on the nature and source of income, not merely how it appears in the accounts.
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Companies Receiving Foreign Income
Foreign income can attract both overseas and Singapore tax, with relief routes depending on residence and income type.
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Business Expenses
An accounting expense is deductible only when it satisfies the relevant income tax conditions.
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Claiming Allowances
IRAS separates ordinary expense deductions from allowances for qualifying capital expenditure.
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Claiming Reliefs
Different reliefs address double taxation and unused tax items within or across assessment years.
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Unutilised Items (Capital Allowances, Trade Losses & Donations)
Unused allowances, losses and donations have different time limits and continuity conditions.
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Applying for Tax Incentives
Singapore tax incentives are administered by different agencies according to the activity and statutory scheme.
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Dormant Companies
A dormant company has no business activity and no income throughout the basis period, but filing is waived only when IRAS grants a waiver.
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Companies Applying for Strike Off/ to Cease Registration
Companies must settle outstanding IRAS obligations before asking ACRA to strike them off.
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Companies under Liquidation/ Judicial Management/ Receivership
Insolvency procedures do not automatically end a company’s income tax responsibilities.
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Car Rental Companies
Private hire cars rented to customers have specific deduction and capital allowance treatment.
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Car Tuition Companies
Licensed driving schools receive specific treatment for vehicles principally used for instruction.
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Companies Servicing Only Related Companies
Services supplied within a group must generally be priced on an arm’s length basis, even if the invoice is at cost or nil.
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Construction Companies
Construction income is generally recognised over time for tax, subject to the relationship between accounting standards and tax principles.
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Investment Holding Companies
Long-term investment holding differs from dealing in investments as trading stock.
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Property Developers
Development profit is generally recognised when the project is substantially completed and a Temporary Occupation Permit is issued.
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Shipping Companies
Shipping exemptions depend on the statutory category of income and vessel or approval conditions.
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Tax Treatment of Interest, Gains or Profits Derived from Negotiable Certificates of Deposit by Non-Financial Institutions
Negotiable certificate of deposit income has prescribed rules that override a simple reliance on FRS 109 treatment.
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Adopting Financial Reporting Standard (FRS) 109 & 39 & the Tax Implications
The FRS 109 tax regime generally follows accounting for revenue-account instruments, with important exceptions and timing differences.
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Advance Ruling System for Income Tax
An advance ruling addresses interpretation of the Income Tax Act for a specific proposed arrangement.
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Corporate Income Tax: Transfer Pricing
Related-party transactions must reflect pricing that independent parties would agree in comparable circumstances.
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Interbank Offered Rate Reform & the Tax Implications
IRAS explains how benchmark-rate changes interact with accounting relief and the existing tax character of financial instruments.
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Income Tax Treatment of Deposits under the Beverage Container Return Scheme (BCRS)
BCRS deposits are generally outside business income and deductible expenditure, with limited adjustment situations.
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2026 Property Tax Bill: Rebates and Payment Arrangements
The 2026 bill includes an automatic owner-occupied rebate and updated retiree instalment eligibility.
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Property Tax at a Glance: A Guide for Singapore Owners
The official overview introduces ownership tax and links to calculation, payment and assessment changes.
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Property Annual Value: Rental Evidence, Land and Specialised Assets
Annual Value is a valuation basis for property tax, not necessarily the rent actually collected.
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Property Tax Rates: Apply the Correct Year and Occupancy Schedule
Residential rates are progressive, while most non-residential properties use 10% of Annual Value.
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HDB Owners: Property Tax, Subletting and Sale Arrangements
HDB property tax depends on occupancy and Annual Value, separately from rental-income tax.
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Reading Property Tax Bills and Valuation Notices
IRAS examples explain annual bills, new or revised valuations and ownership-transfer notices.
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Retrieving Property Tax Statements, Bills and Notices
myTax Portal provides online account records; former owners have different access from current owners.
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Property Tax Payment Responsibility: Transfers and Joint Owners
Payment responsibility follows property ownership and the statutory owner definition, not simply which person receives a bill.
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Objecting to Annual Value: Evidence, Deadlines and Appeals
An objection concerns Annual Value or its effective date. Tax rates and financial hardship are not valuation grounds.
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Property Tax Reliefs: Current Rebates and Purpose-Based Remissions
IRAS distinguishes annual rebates from ongoing owner-occupier rates, reconstruction remissions and charity exemptions.
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Property Changes: Sale, Rental, Building Works and Moving Out
This directory groups the actions required when a property’s ownership or use changes.
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Buying an HDB Flat: Tax Checks Before and After Transfer
HDB buyers should settle arrears and verify the new ownership and payment records.
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Buying a Private Home: Property Tax Checks and Ownership Updates
Check arrears before completion and verify the tax record after transfer.
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Buying Vacant Land: Valuation and Transfer Tax Responsibilities
Vacant land and development sites use a capital-value basis for property tax.
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Buying Offices, Shops or Factories: Property Tax After Acquisition
Non-residential property generally carries a 10% Annual Value rate regardless of occupation.
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Real-Estate Agents: Property Tax and Rental Compliance Resources
The agent directory links valuation searches, rental-income reporting, stamp duty and payment guidance.
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Appraisers and Valuers: The IRAS Licensing Resource
The professional directory directs land and building appraisers to licensing requirements.
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Developers: Property Tax Information for Land and Development Sites
IRAS provides a dedicated route to the obligations arising while holding development land.
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Architects: Property Numbering and Reconstruction Notifications
Architectural projects can trigger both address-numbering and property-tax information requirements.
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Property Lawyers: Conveyancing Tax Resources and Ownership Notices
The legal-professional directory brings together transfer notices, requisitions and conveyancing tax guidance.
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Checking Outstanding Property Tax: Balance and Payment Records
A public balance search and authenticated account history serve different purposes.
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Updating a Property Owner’s Mailing Address
IRAS normally uses identity-card or ACRA records; an alternative mailing address requires a separate request.
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Property Tax Calculators: Estimates and Actual Account Balances
The calculator covers the current year and five preceding years, but does not replace the assessment.
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Rental Transaction Data: Understanding Property Annual Value
Official URA and HDB rental searches provide comparable market evidence for valuation.
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Property Tax Audits: Records, Visits and Taxpayer Cooperation
Selection for audit does not necessarily mean a mistake. IRAS reviews property information and supporting records.
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Property Tax Fraud Resources: Reporting and Investigation
The compliance directory separates reporting suspected misconduct from IRAS investigation procedures.
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Updating IRAS After Property Changes: Reporting Deadlines
Specified changes must be reported promptly even if ownership remains unchanged.
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GST and BCRS Deposit
The refundable BCRS deposit is separate from the taxable beverage price.
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e-Learning Course Overview of GST
IRAS’s ten-module course follows GST from registration through cancellation and a knowledge check.
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Responsibilities of a GST-registered business
GST obligations start on the effective registration date, not when the first return is filed.
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Invoicing, Price Display and Record Keeping
The invoicing hub separates what customers receive from what the business must display and retain.
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Goods and Services Tax (GST): What it is and how it works
GST is a consumption tax collected by registered businesses on taxable supplies and imports.
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GST Basics: Prevailing GST rate
Singapore’s standard GST rate is 9%, subject to zero-rating and statutory exemptions.
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GST InvoiceNow Requirement
InvoiceNow submission is being introduced by registration category and existing-business supply bands.
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Guide to completing GST registration form
Prepare the registration basis and documents before opening the GST application.
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Voluntary disclosure for wrongful collection of GST
A business that charged GST without registration should disclose and remit the wrongful collection.
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Applying for special GST registration (Group registration and Divisional registration)
Special registration structures have separate eligibility and responsibility rules.
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Cancelling GST registration
Deregistration requires an approved effective date and a final return, including eligible retained assets.
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Factors to consider before registering voluntarily for GST
Voluntary registration requires qualifying activity and a realistic assessment of continuing obligations.
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Do I need to register for GST
Test both calendar-year turnover and a supported twelve-month forecast for compulsory registration.
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Applying for GST registration
The approval notification determines when registration becomes effective and GST can be charged.
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Guarantee
IRAS may request a guarantee for registration or scheme approval based on risk.
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Applying for exemption from GST registration
Predominantly zero-rated businesses can apply for registration exemption only if both required tests are met.
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When to charge Goods and Services Tax (GST)
Registered suppliers generally charge 9% on local sales, with defined exceptions and customer accounting.
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When is GST not charged
Exempt and out-of-scope supplies are separate categories rather than interchangeable descriptions.
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Common scenarios - Do I charge GST
Output-tax treatment extends beyond routine sales and depends on the legal nature of each transaction.
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When to charge 0% GST (Zero-rate)
Zero-rating requires the export or statutory international-service conditions and supporting evidence.
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When to report supplies in GST returns
For most supplies, output tax belongs in the period containing the earlier invoice or receipt of payment.
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Foreign currency transactions and foreign exchange gains or losses
Use approved exchange rates for sales and the supplier or import-permit GST amount for input claims.
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Paying suppliers after claiming GST
An unpaid supplier balance can require repayment of input tax already claimed.
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Claiming GST Incurred Before GST Registration/Incorporation
Pre-registration recovery requires both ordinary input-tax conditions and the additional pre-registration rules.
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Claim Input Tax in the Correct Accounting Period
A valid invoice or import permit and consistent timing controls are required before an input claim.
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Conditions for claiming input tax
Claiming input tax requires registration, business attribution, proper documents and exclusion checks.
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Common scenarios - Do I claim GST
Input recovery depends on the expense and its use, with separate guidance for common business situations.
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Importing of goods
Import GST is generally payable even by non-registered importers, subject to reliefs and approved schemes.
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Claiming input tax incurred to make exempt supplies
Partial-exemption recovery uses both the monthly-value and supply-percentage de minimis limits.
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Overview of GST e-filing process
The person submitting a GST return needs the appropriate Corppass approver authority.
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Late Filing or Non-Filing of GST Returns (F5/F8)
GST returns remain required for nil activity until registration is cancelled.
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Completing GST returns
GST returns distinguish supply value from tax and require a nil filing when there is no activity.
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Retrieve acknowledgements / notices / letters
Authorised users can retrieve recent GST documents through myTax Portal.
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Correcting errors made in GST return (filing GST F7)
Past-return errors normally require F7; the next-F5 concession is limited by two separate tests.
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Check status of GST return
A submission acknowledgement and the portal filing status provide evidence that a return reached IRAS.
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GST filing due dates and requests for extension
Filing and payment normally fall due one month after the accounting period; extensions are exceptional.
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GST: Experiencing difficulties in paying your tax?
Businesses facing financial distress should contact IRAS before the payment deadline and substantiate a proposed arrangement.
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Late payment or non-payment of GST
GST payment penalties differ from income-tax and gambling-duty schedules.
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Revising estimated assessment
IRAS revises an estimated GST assessment after receiving the actual return, including a nil return where appropriate.
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Check Account Summary / Payments
GST Payment access allows users to check receipt of payments and download the account statement.
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Overseas businesses supplying remote services and low-value goods to Singapore
OVR covers qualifying B2C remote services and low-value goods supplied to Singapore.
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Local businesses importing services and importing or supplying low-value goods
Businesses without full input recovery may need reverse charge even where the overseas seller does not charge GST.
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Hand-Carried Exports Scheme (HCES)
HCES supports zero-rating for goods hand-carried to overseas customers through Changi Airport.
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Gross Margin Scheme
Eligible GMS transactions use gross margin rather than the full selling price, with strict invoice and record rules.
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Discounted Sale Price Scheme
The discounted-price scheme taxes half the qualifying used-vehicle selling price rather than using a gross margin.
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Import GST Deferment Scheme (IGDS)
Approved businesses defer import GST until monthly GST returns rather than paying at import.
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Tourist Refund Scheme (for retailers)
Retailers participate through eTRS independently or with a central refund agency.
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Zero GST (ZG) Warehouse Scheme
A ZG warehouse suspends import GST on eligible non-dutiable overseas goods until local entry.
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Major Exporter Scheme (MES)
MES suspends GST on qualifying non-dutiable imports and specified ZG-warehouse removals.
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Cash Accounting Scheme
Approved small businesses use cash timing for both output tax and input recovery.
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Approved Import GST Suspension Scheme (AISS) (for aerospace players)
AISS extends import suspension for approved aerospace businesses and qualifying aircraft parts.
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ARCS: Refiner and Consolidator Imports, Goods Waivers and Input Recovery (ARCS)
Approved refiners and consolidators have different import and input-tax benefits under ARCS.
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Approved Contract Manufacturer and Trader (ACMT) Scheme
ACMT can disregard specified value-added services and suspend imports for approved manufacturing arrangements.
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Approved Marine Fuel Trader (MFT) Scheme
Approved MFT businesses avoid upfront GST on qualifying local marine-fuel purchases.
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Approved Marine Customer Scheme: Eligibility, Evidence and GST Adjustments (AMCS)
Approved ship owners and managers can obtain specified goods and ship-part services at zero rate.
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Approved Third Party Logistics (3PL) Company Scheme
Approved logistics companies can suspend specified imports and avoid collection on particular scheme-to-scheme deliveries.
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Specialised Warehouse Scheme (SWS)
SWS facilitates zero-rating of qualifying specialised-storage goods and services at approved warehouses.
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Migrant domestic worker employment agencies
Agency fees depend on the customer and where the worker is located when matching services are performed.
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Carbon credits
Carbon-credit issuance, transfer and sale are excluded transactions from 23 November 2022.
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Finance
Financial exemption applies to specified services, not to every fee charged by a financial institution.
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Air and sea containers
Container sale, lease and specified repair or management can be zero-rated only for qualifying international transport use.
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Biomedical
Clinical-trial import relief and ACMT manufacturing benefits have distinct qualifying conditions.
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Gold Jewellery
Gold-price timing has a specific ninety-day rule, while deposits and jewellery trade-ins require separate treatment.
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Telecommunications
Local telecommunications are standard-rated; prescribed international transmission can qualify for zero-rating.
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Hotel and Food & Beverage
GST is charged on the bill including service charge, with a limited price-display concession.
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Construction
Construction services in Singapore are taxable even when the completed property is residential.
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e-Commerce
Online selling does not change the underlying GST treatment of goods or services.
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Energy
Electricity sales are standard-rated, but hedging and settlement flows have different classifications.
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Auction
The auctioneer’s role determines who is treated as supplier and who must remit tax.
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Advertising
Media-sales zero-rating now uses belonging and direct-beneficiary conditions rather than the old circulation test.
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Digital payment tokens
Qualifying digital payment tokens have distinct exchange and payment treatment from January 2020.
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Aerospace and aviation
Aircraft zero-rating depends on the statutory aircraft and service categories, not merely an aviation customer.
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Motor Trade
Vehicle GST distinguishes regulatory charges from sale consideration and new from used-vehicle schemes.
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Retail
Retail consignment can involve two supplies with different prices and timing.
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Logistics and Freight Forwarding: GST Treatment
Logistics zero-rating depends on the service, location and contractual recipient rather than the industry label.
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Consultancy and Professional Services
Professional-service zero-rating needs the specified overseas-business contract and benefit conditions.
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Real estate
Property exemption does not automatically cover movable fittings, agency fees or construction services.
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Travel
From 2023, travel-arranging services use customer and direct-beneficiary tests even where the travel product is zero-rated.
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Pawnbroking
Pawnbrokers have exempt loan income and taxable sales, requiring input attribution and scheme eligibility checks.
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Bunkering
Bunker fuel zero-rating requires the qualifying vessel delivery and evidence, not merely a customer’s later export intention.
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Manufacturing
Processing that creates goods of a new character can be a goods supply even if described as assembly services.
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REITs and Registered Business Trusts
Qualifying listed REITs and registered business trusts have a conditional business-expense concession.
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Charities and non-profit organisations
Charitable purpose does not remove registration, output tax on benefits or input apportionment.
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Marine and shipping
Marine zero-rating requires the defined qualifying ship and a specified international-service provision.
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Tax Governance and Tax Risk Management
Tax governance links board-level policy to the controls used for GST transactions and reporting.
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Voluntary compliance initiatives
IRAS offers a self-review kit, GST assurance programme and overarching governance framework with different scopes.
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Wrongful collection of GST by GST-registered persons
Registration authorises proper GST collection, not collection on exempt transactions or above the lawful amount.
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GST: Voluntary disclosure of errors for reduced penalties
Reduced penalties require a complete, timely and self-initiated disclosure plus cooperation and payment.
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GST Audits by IRAS
The audit hub separates routine reviews, current focus areas, recent enforcement and missing-trader arrangements.
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GST: Tax Evasion or Fraud
IRAS provides separate routes for reporting suspected evasion and understanding an investigation.
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Object to Audit Assessment
GST decisions can be reviewed through a reasoned written objection within the applicable deadline.
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GST-Registered Companies Under Liquidation
Liquidation changes filing responsibility but does not remove GST on taxable activity.
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Notifying IRAS of changes
Some entity changes flow from ACRA, while GST mailing, partnership and joint-venture changes require direct action.
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Changing GST accounting periods
GST period changes require approval and alignment with the requested frequency and financial year-end.
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Advance ruling system for GST
An advance ruling gives a binding interpretation for the fully described arrangement, subject to the system’s terms.
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Request for GST technical clarification
IRAS’s clarification guidance from 1 September 2026 requires a complete taxpayer, arrangement and legal explanation.
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GST Rate Change for Businesses
The rate-change hub links implementation work and rules for transactions spanning an effective date.
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GST rate change for consumers
The consumer guide explains the completed 2023 and 2024 increases and purchases crossing those dates.
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Purchasing Remote Services from Overseas Service Providers
Non-registered Singapore customers pay GST on remote services from registered overseas providers.
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Consumers importing goods into Singapore
Border GST relief depends on transport mode and CIF value, while vendor GST may apply separately.
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Buying from a GST-registered business
Only registered businesses may collect GST, and public prices generally show the final GST-inclusive amount.
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GST on imported Low-Value Goods
Qualifying goods of S$400 or less sent by air or post can be taxed by the registered supplier at purchase.
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Travellers bringing goods into Singapore
Qualifying travellers can receive limited import relief based on time outside Singapore.
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Tourist Refund Scheme
Tourist refunds require qualifying person status, participating retailers and actual departure with eligible goods.
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Stamp Duty Resources for Property-Holding Entities
This directory covers Additional Conveyance Duties on qualifying equity transactions involving property-holding entities.
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Stamp Duty Resources for Share Transactions
The share-duty directory links transaction rules, payment procedures and available reliefs.
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Who Pays Property Stamp Duty?
The contract determines the payment responsibility first; statutory rules apply where the document is silent.
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How to e-Stamp Property Documents
Dutiable documents are stamped through myTax Portal, with no subscription or transaction fee for the service.
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Property Stamp Duty: Documents and Execution Dates
Stamp duty applies to dutiable property documents in physical or electronic form. The execution location determines the filing deadline.
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Fixed and Nominal Property Stamp Duties
Most S$2 and S$10 fixed duties were removed for documents executed from 19 February 2011, but trust declarations require special attention.
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Retrieving a Property Stamp Certificate
Paid stamp certificates can be retrieved through the Stamp Duty area of myTax Portal, subject to the archival window.
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Checking a Property Stamp Certificate’s Authenticity
An online authenticity check helps confirm that a third party’s certificate matches IRAS’s records.
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Stamp Duty for Variable Capital Companies
VCCs face ordinary instrument duties, while an umbrella VCC’s sub-funds are treated as separate persons for stamp duty.
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Additional Buyer’s Stamp Duty: Profiles and Property Counts
ABSD is additional to BSD and depends on the buyer’s profile and Singapore residential property interests at the acquisition date.
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Property Mortgage Stamp Duty
Mortgage duty depends on the instrument and secured amount, with a S$500 maximum for the listed categories.
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Buyer’s Stamp Duty on Singapore Property
BSD applies to property acquisition documents and is calculated progressively on the higher of consideration or market value.
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Residential Property Classification for Stamp Duty
Classification uses permitted use for building units and Master Plan zoning for land or an entire building with land.
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Renouncing a Bare-Trust Residential Property Interest
A beneficiary’s renunciation can create both a taxable disposal and a taxable reacquisition by the settlor under Section 22C.
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Seller’s Stamp Duty on Industrial Property
Industrial property acquired from 12 January 2013 can attract SSD when disposed of within three years.
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Industrial Property Classification for SSD
The industrial component must be identified before applying industrial Seller’s Stamp Duty.
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Residential Seller’s Stamp Duty: Acquisition-Date Rules
The July 2025 change applies to new acquisitions, so the purchase date determines which holding period and rates apply.
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Lease Stamp Duty: Rent, Premiums and Variations
Lease duty uses contractual or market rent, whichever is higher, and can include service or other rental-related charges.
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Property Stamping Deadlines
Signing location and receipt in Singapore determine the penalty-free period after execution.
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Late Payment of PHE Stamp Duty
Missed stamping and payment deadlines can trigger significant penalties and recovery action, even while an objection is pending.
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Statutory Property Stamp Duty Exemptions
Section 36 exempts specified instruments, based on the parties and legal transaction rather than a general hardship claim.
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Property Stamp Duty Remissions and Reliefs
This index identifies the duty covered by each concession and directs readers to its eligibility conditions.
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Claiming a Property Stamp Duty Refund
Refunds require a recognised statutory or remission ground and a timely application; cancellation alone does not guarantee repayment.
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Appealing for Property Stamp Duty Waiver
IRAS generally does not waive stamp duty. Exceptional appeals are assessed individually and do not suspend payment deadlines.
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Property Stamp Duty Fraud and Reporting Resources
This directory connects readers to suspected-evasion reporting and the tax investigation process.
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Voluntary Disclosure of Stamp Duty Errors
Qualifying self-initiated disclosure can reduce penalties, but stamp duty has no one-year penalty-free grace period.
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Property Stamp Duty Audits
IRAS reviews stamping accuracy using a risk-based approach; audit selection does not necessarily mean a mistake has occurred.
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Adjudication of Property Stamp Duty
Adjudication asks the Commissioner to determine the duty chargeable on an instrument.
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Amending a Property Stamping Record
Correct an accessible existing record rather than submit another stamping entry for the same document.
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Objecting to a Property Stamp Duty Assessment
An objection must state its grounds, include evidence and reach IRAS within 30 days of the assessment notice.
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Practical Guides to IRAS e-Stamping
IRAS provides illustrated PDF and video instructions for the most frequently used Stamp Duty Login functions.
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Exchange of Information Arrangements
Singapore exchanges tax information through treaty and multilateral arrangements using several distinct mechanisms.
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List of DTAs, Limited DTAs and EOI Arrangements
The IRAS treaty list distinguishes agreements that are in force from signed agreements that have not been ratified.
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Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
The Multilateral Instrument implements treaty-related BEPS measures without replacing each bilateral treaty in full.
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CRS Overview and Latest Developments
CRS requires reporting institutions to identify tax residence and report relevant financial account information.
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CRS Registration and Deregistration
An entity becoming a reporting Singapore financial institution generally registers by 31 March of the following year.
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CRS Filing
Reporting SGFIs generally file CRS returns by 31 May following the reporting calendar year.
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Getting It Right - CRS Compliance
CRS compliance extends beyond producing an annual file to the processes that make account information reliable.
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CRS: Basic information for account holders of Financial Institutions
Financial institutions collect residence and identification information to fulfil automatic-exchange due diligence duties.
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FATCA Overview and Latest Developments
Singapore reporting institutions provide relevant US account data to IRAS under the Model 1 intergovernmental arrangement.
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FATCA Registration and Deregistration
Reporting institutions obtain a GIIN through the US registration process and supply their registration information to IRAS.
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FATCA Filing
Annual FATCA reporting is generally due by 31 May following the relevant calendar year.
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Getting It Right – FATCA Compliance
Registration, due diligence and reporting must work together to satisfy the Singapore-US FATCA arrangement.
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FATCA: Basic information for account holders of Financial Institutions
Account holders may be asked to confirm US-person status and provide tax identification information.
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CARF Overview and Latest Developments
Singapore intends to begin CARF information exchanges from September 2028, with implementing regulations published in August 2026.
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Country-by-Country Reporting (CbCR)
Qualifying Singapore-headquartered MNE groups have separate notification and CbC report deadlines.
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International Tax: Transfer Pricing
Cross-border related-party pricing should reflect independent conditions and the activities that create value.
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Advance Pricing Arrangements (APAs)
An APA agrees transfer-pricing criteria in advance for specified related-party transactions and periods.
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Mutual Agreement Procedure and Arbitration
MAP allows competent authorities to address taxation inconsistent with a treaty, subject to that treaty’s conditions and deadline.
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Overview of Withholding Tax (WHT)
The payer withholds tax on specified payments to non-residents and accounts for it to IRAS.
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Types of Payment and Withholding Tax (WHT) Rates
IRAS lists different rates for interest, royalties, services, movable-property rent and individual recipient categories.
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Payments that are Not Subject to Withholding Tax
Some payments to non-resident companies are outside withholding or have specific exemptions.
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Payments that are Subject to Withholding Tax
Specified payments can attract withholding tax even where the contract describes them as ordinary commercial charges.
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Board director
Board-director and executive-employment payments may follow different tax reporting routes for the same person.
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Tax obligations for non-resident director
Fees for board duties and share-plan gains have different procedures under the non-resident director guidance.
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Remuneration of non-resident director
Taxable director remuneration can include non-cash benefits, with specified business-travel concessions.
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Tax refund for resident director
A qualifying resident director can have withholding credited against tax computed at resident rates.
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Non-resident professionals
Independent professional services differ from employment and from services supplied by an incorporated company.
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Tax obligations for non-resident professional
Singapore-performed independent services are generally taxed at 15% of gross income, with a net-income election.
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Treatment of income for non-resident professional
The gross-income method includes cash and non-cash remuneration and does not allow expense deductions.
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Non-resident professional vs. Employee
Engagement capacity determines whether professional withholding or employment clearance procedures apply.
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Tax treaties and non-resident professional
Treaty exemption requires the applicable agreement’s conditions, not merely a short engagement.
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Tax refund for resident professional
A professional meeting the residence test can request resident-rate assessment of income already subject to withholding.
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Non-resident arbitrator
Arbitration work has a time-limited concession that changes from 1 January 2028.
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Non-resident mediator
Qualifying mediation work receives a 10% gross withholding concession through 2027, before the announced 2028 change.
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Non-resident public entertainer
Artistes and athletes have a distinct withholding category that does not automatically include all event workers.
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Tax obligations of non-resident public entertainer
Singapore performance income generally attracts 15% withholding, without the ordinary short-term employment exemption.
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Treatment of income for non-resident public entertainer
Cash and non-cash income and deductible business costs determine the entertainer’s withholding base.
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Withholding tax calculations for non-resident public entertainer
The examples show how the taxable base changes with benefit treatment and whether the payer bears tax.
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Exemption of income for non-resident public entertainer
A substantially home-government-funded visit can qualify for the stated public-entertainer exemption.
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Tax refund for resident public entertainer
A public entertainer reaching the annual residence threshold can apply for resident-rate treatment.
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Tax obligations for SRS withdrawal
Foreigners and permanent residents can face withholding on the taxable portion of SRS withdrawals.
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Calculating withholding tax
Withheld SRS tax is credited against the final liability, which depends on residence and the withdrawal rules.
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Withholding Tax (WHT) Filing and Payment Due Date
The payment-date definition determines the filing and payment deadline and can precede cash settlement.
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Claim of Relief under the Avoidance of Double Taxation Agreement (DTA)
Treaty relief requires both payment eligibility and the correct residence or professional declaration evidence.
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Common Errors Made by Payers
Incorrect payment dates and tax-borne declarations can change the tax calculation and create late payment exposure.
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How to file
Non-individual payers use Corppass authorisation and myTax Portal to complete the S45 workflow.
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Making amendment after filing/ claiming refund
The amendment route differs for records within or beyond two back years from the current date.
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Late payment or non-payment of Withholding Tax (WHT)
Withholding tax arrears have their own penalty timing and cap, different from corporate income tax arrears.
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Confirmation of Payment (CP)
The Confirmation of Payment records withholding tax received by IRAS and is retrieved electronically.
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Withholding Tax: Tax Evasion or Fraud
This short directory links withholding taxpayers to the reporting and investigation guidance.
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Withholding Tax: Voluntary disclosure of errors for reduced penalties
Qualifying withholding disclosures can receive reduced penalties when initiated before an IRAS query or audit notice.
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Gambling Duties: Licensing, Returns and Records
IRAS separates betting and lottery guidance from the operational duties of clubs and societies running gaming machines.
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Casino Tax: Operators and Market Agents
Casino tax guidance distinguishes the operator’s gaming tax from agents’ income tax responsibilities.
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Charities: Tax Status, Donations and Grantmakers
Charity tax status and the donor’s deduction are separate questions in the IRAS guidance.
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Bodies of Persons: Form P1 and Tax Assessments
Bodies of persons have their own income tax filing and assessment guidance.
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Estate Duty Overview: Estate Duty
The estate duty branch retains forms and calculation guidance for relevant historical estates.
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What to declare for tax returns
Income arising after death or from trust assets must be identified separately from ownership of the underlying assets.
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Keeping proper records & accounts
Records must support income declarations and distributions rather than only the final account balance.
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Estate duty versus income tax of an estate
Removal of estate duty does not remove tax on income earned by estate assets after death.
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How to calculate trust income tax
The trust-income allocation depends on entitlement and beneficiary residence, not simply cash paid out.
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How to calculate estate income tax
Resident-beneficiary treatment of estate income requires the relevant distribution timing conditions.
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How to obtain and complete Form T
Executors, administrators and trustees generally file Form T by 15 April for preceding-year income.
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Late filing or non-filing of Income Tax Returns (Form T)
Late estate or trust returns can lead to estimated assessments, composition and court enforcement.
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Objection to Notice of Assessment (NOA)
IRAS sets different objection periods for estate-related trusts and other trusts.
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Late Payment or Non-Payment of Trust Income Tax
Trust tax is generally payable within one month of the assessment even where an objection is pending.
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Estate and Trust Tax References: ASGD ID Transition
IRAS is replacing ten-character ITR IDs with nine-character ASGD IDs for estates, trusts and unit trusts.
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e-Learning on Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT)
IRAS organises Pillar 2 learning into modules covering scope, computations, safe harbours and compliance.
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Registration for Multinational Enterprise Top-up Tax and Domestic Top-up Tax
In-scope MNE groups register once for MTT, DTT and GIR obligations under the Singapore minimum-tax regime.
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Research & Development (R&D) Tax Measures
R&D deductions require a qualifying scientific or technological project and the taxpayer’s beneficial participation.
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Tax Treatment of Business Expenses (M-R)
Medical, motor vehicle and renovation expenditure each has specific restrictions beyond the general expense test.
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Writing-Down Allowances for Intellectual Property Rights (IPRs)
Section 19B writing-down allowances cover qualifying acquired IP used in a trade or business.
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Tax Treatment of Business Expenses (G-L)
The tax result for impairment, insurance and licensing depends on the nature of the expense and applicable regime.
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Capital Allowances
Capital allowances replace non-deductible accounting depreciation for qualifying business assets.
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Tax Treatment of Business Expenses (A-F)
Different expense categories require different adjustments, including where accounting labels do not reflect legal character.
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Tax Treatment of Business Expenses (S-Z)
Compliance costs and staff retirement contributions are subject to category-specific conditions and commencement dates.
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Employer Earnings Forms: IR8A, Appendix 8A and Appendix 8B
Employers prepare employee earnings information by 1 March after the income year. AIS employers submit electronically; non-AIS employers provide the forms to employees.
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Calculating Self-Employed and Partnership Business Income
Self-employed individuals report business income in Form B/B1. The precedent partner files Form P and each individual partner reports the allocated share in a personal return.
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Joining AIS for Employment Income: YA 2027 Registration
AIS is compulsory for employers with five or more employees from YA 2022, and for other employers covered by the relevant notice or registration rules. Participation continues after headcount falls.
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AIS Employer Directory: Submission and Amendments
AIS employers submit staff earnings electronically so IRAS can include them in personal returns. This directory links registration, preparation, submission and correction guidance.
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Employer Tax Clearance for Non-Citizen Employees
Where clearance applies, an employer files IR21 at least one month before employment cessation, an overseas posting or departure exceeding three months, and withholds monies once aware of the impending event.
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Preparing Accounts for Self-Employed People and Partnerships
A statement of accounts comprises a profit-and-loss account and balance sheet. Business owners must prepare it even where turnover is below the submission threshold.
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Owner-Occupier Property Tax Rates: Eligibility and Applications
Lower residential rates require ownership and occupation, with special rules for spouses and estates.
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Assisted Self-help Kit (ASK)
ASK has three sections that can be adopted separately or together to improve GST accuracy.
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Precedent Partners: Form P and Partnership Responsibilities
The precedent partner files the partnership return, communicates allocations and handles specified changes or objections on behalf of the partnership. Each individual partner still reports their own share.
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Donations & tax deductions
Qualifying donations can reduce taxable income, but the recipient, donation type and benefits received determine eligibility.
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New Individual Taxpayers: First Filing and Tax Bill
Start by updating portal contact details, checking your filing notification and understanding that a Year of Assessment normally taxes the preceding calendar year’s income.
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Employee Tax Clearance: Withheld Pay and Final Tax
Where tax clearance is required, the employer reports income through IR21 and withholds monies while IRAS calculates liabilities for current and previously unassessed income.
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Moving Overseas for Work: Singapore Tax Matters
Leaving Singapore does not automatically end tax obligations on Singapore income. IRAS explains the records to update and income to review before departure.
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Income Tax on Employment Exercised in Singapore
Income from work performed in Singapore is taxable, including cash remuneration and non-cash benefits. Tax residency determines the applicable rates.
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Working Outside Singapore: Employment Income and Exceptions
Employment performed wholly overseas can be outside Singapore tax, but Singapore workdays and overseas duties incidental to Singapore employment need separate treatment.
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Working in Singapore for a Foreign Employer
Pay received abroad can still be taxable where the employment duties are performed in Singapore. IRAS also explains guarantees, clearance and Area Representative treatment.
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Relocation Benefits: Allowances, Reimbursements and Flights
Cash relocation allowances and reimbursement of qualifying moving costs receive different tax treatment. IRAS also distinguishes home leave from first-appointment and termination passages.
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Changing Employers in the Same Year: Income Tax Reassessment
A tax-clearance assessment does not necessarily settle the final tax for a year if you start another Singapore job. IRAS aggregates employment income and reviews the total employment period.
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Retrenchment Payments: Taxable Components and Reporting
The tax treatment follows the substance of each retrenchment payment. Compensation for loss of office differs from payments recognising past service.
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Retirement Benefits: Exempt Funds and Taxable Payments
Gratuities and pensions are generally taxable unless a specific exemption applies. The fund type and whether payment occurs before or upon retirement affect treatment.
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Employee or Self-Employed: How IRAS Distinguishes the Status
The working relationship determines tax status. A job title, business registration or hourly payment alone does not settle whether income is employment or business income.
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Self-Employment Tax Checklist: Records, Accounts and Returns
Self-employment profits form part of personal taxable income. IRAS sets out the sequence from choosing an accounting period to filing and reviewing withholding-tax obligations.
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Self-Employment Tax Resources by Trade and Profession
IRAS collects sector-specific guides, seminar materials and income-reporting resources for self-employed people. Select the material matching the actual activity.
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Filing Self-Employment and Partnership Income in Form B/B1
Sole proprietors and self-employed partners report business income in their personal return. Partnership filing does not replace each partner’s individual return.
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Foreign Business Owners: Tax Before Cessation or Permanent Departure
Foreign self-employed individuals, sole proprietors and partners must settle Singapore tax when ending business or leaving Singapore permanently.
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Prefilled Income for Commission Agents and Drivers
Income sent by participating intermediaries can appear automatically in a self-employed return. Prefilling does not remove the need to check income and filing obligations.
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Business Records for Self-Employed Individuals and Partners
Complete accounts and supporting documents substantiate business income and deductions. IRAS requires retention and retrieval even after changing accounting software.
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No-Filing and Direct Assessments for Self-Employed and Platform Workers
Only taxpayers notified by IRAS that they qualify for NFS or Direct Notice of Assessment can follow these arrangements. Prefilled income and reliefs still need checking.
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Beverage Container Deposits: Income Tax Treatment for Businesses
IRAS explains the income-tax treatment of BCRS deposits from the scheme’s 1 April 2026 implementation. The guidance covers businesses, not the scheme operator.
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Platform Worker Status and Income Tax Classification
Platform workers form a distinct worker category, but their platform earnings are treated as trade or business income for income-tax purposes.
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Platform Worker Tax Checklist: Records and Annual Income
Platform earnings are reported as business income in the following year’s personal return. The checklist explains records, filing triggers and statement preparation.
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Reporting Platform Earnings, Expenses and Other Business Income
IRAS explains how platform workers report prefilled and non-prefilled income in Form B/B1, while keeping other business activities separate.
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Partnership Tax Checklist: Form P and Partner Allocations
The partnership reports accounts and allocations even though income is taxed in partners’ names. IRAS explains the accounting and filing sequence.
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Partnership, LLP and LP: Tax Liability and Capital Restrictions
Partnership income is generally assessed in partners’ names, but LLP partners and LP limited partners have additional limits on loss and capital allowance deductions.
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Partnership Payments and Withholding-Tax Waivers
Payments attributable to non-resident partners can attract withholding tax. IRAS explains the partnership waiver and what happens when resident partners withdraw.
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LLP Strike-Off and Foreign Partnership Deregistration: Tax Steps
Outstanding returns, accounts and tax matters must be resolved before an LLP applies for strike-off. IRAS does not issue a strike-off tax-clearance letter.
Read guide →TaxesWeb guide
Disclosing Income Omitted from Earlier Years
IRAS specifies the income details needed when correcting an omission from earlier years and distinguishes the filing-season route from later disclosure.
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Self-Employment and Partnership Returns: Common Errors
IRAS highlights misclassified business income, missing returns, estimated figures and duplicated partnership deductions in Form B/B1 and Form P.
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Business Expenses: Allowable Deductions and Exclusions
A business cost is deductible only where the tax rules permit it. IRAS distinguishes revenue expenses from private costs, capital expenditure and specific incentive claims.
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Salary, Bonuses and Director Fees: Tax Timing and Reporting
Tax timing often follows legal entitlement rather than cash receipt. IRAS explains contractual bonuses, director fees, commissions and overseas pension contributions.
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Employee Share Options and Awards: Tax Points and Gains
Share-plan gains linked to Singapore employment can remain taxable after an overseas posting or departure. The plan’s exercise, vesting and sale restrictions determine timing.
Read guide →TaxesWeb guide
Overseas Income Received in Singapore: General Rule and Exceptions
Foreign income received in Singapore is generally not taxable for individuals, but the source lists circumstances that remain taxable and require reporting.
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Pensions: Exempt Amounts and Taxable Post-1992 Contributions
IRAS distinguishes government pensions and historic approved-fund accruals from taxable pension amounts. Check the fund records before declaring.
Read guide →TaxesWeb guide
Dividends Received by Individuals: Exemptions and Reporting
Many personal dividends are not taxable, but co-operative, partnership and trading circumstances need separate checks.
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Personal Interest Income: Taxable and Non-Taxable Sources
The institution and the use or ownership of the investment affect interest taxation. Singapore bank interest is not the only category to examine.
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Personal Investment Gains and Property Trading
Capital gains from personal assets are generally not taxable, but profit-seeking property trading may create taxable income.
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Annuity Payments: Personal, Business and SRS Treatment
Annuities received in Singapore are generally non-taxable, including CPF LIFE payouts, but business, SRS and employer-funded arrangements have exceptions.
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Alimony and Maintenance Receipts: Income Tax Treatment
IRAS lists specified court-ordered or statutory alimony and maintenance payments as non-taxable.
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Estate and Trust Income: Finding Beneficiary Tax Guidance
IRAS identifies estate and trust income received in Singapore as taxable and directs readers to beneficiary-specific guidance.
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NS HOME Awards: Exempt Account Credits and Taxable LifeSG Use
IRAS distinguishes the award paid into education and CPF accounts from additional LifeSG credits spent by eligible national servicemen.
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Royalties: Reporting and the 2027–2029 Concession Withdrawal
Qualifying literary and artistic royalties have a concession through YA 2026, with a staged withdrawal announced from YA 2027.
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Lottery and Betting Winnings: Individual Income Tax
IRAS treats the listed Singapore lottery and betting winnings as windfalls rather than income.
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Income Tax Information Employers Can Share with Staff
Employers can help staff check filing requirements and keep contact details current, using IRAS’s employee-facing guidance.
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Employee Benefits: IRAS Tax-Treatment Directory
Employment gains are generally taxable unless specifically exempt or covered by an administrative concession. This directory routes employers to benefit-specific guidance.
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Employer Lump-Sum Payments: Classification and Reporting
The purpose of a lump-sum payment determines whether it is employment income or a capital receipt. IRAS also sets out the reporting fields and retirement-fund treatment.
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IR21 Tax Clearance: Employer Process Directory
Employers generally seek clearance when non-citizen staff cease Singapore employment, are posted abroad or leave for more than three months, subject to detailed exemptions.
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Managing a Personal myTax Portal Account
IRAS provides separate guidance for account access, foreign-user accounts, particulars updates and tax-agent authorisation.
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Individual Income Tax Filing: Before, During and After
The filing directory organizes IRAS guidance around checking obligations, submitting a return and reviewing the resulting assessment.
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Personal Tax Reliefs: Eligibility and the S$80,000 Cap
Tax residents can claim qualifying personal reliefs, with total relief limited to S$80,000 for each assessment year. Individual relief conditions still apply.
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Family Tax Savings: Reliefs, Rebates and Shared Claims
Family reliefs reduce taxable income, while Parenthood Tax Rebate offsets tax payable. Eligibility, child timing and claim allocation affect the result.
Read guide →Taxes · HistoricalWeb guide
Personal Income Tax Rebates for YA 2024 and YA 2025
These one-off rebates apply specifically to the stated assessment years and are not a recurring annual allowance.
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Parenthood Tax Rebate: Eligibility, Sharing and Balances
PTR is a one-time rebate per qualifying child, with unused credit carried forward. Birth or adoption timing, citizenship and household order determine entitlement.
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Employment Expenses and Working-from-Home Deductions
Only unreimbursed expenses incurred wholly and exclusively for official duties qualify, excluding private and capital costs. Home-office claims have specific limits.
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Tax Residency, Rates and Cross-Border Relief: Resource Directory
IRAS links the residency tests, applicable rates and international relief processes needed to assess personal income tax.
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Personal Tax Bills, Payments and Refunds: Resource Directory
IRAS groups assessment retrieval, payment methods, refunds and corrections in one personal-tax directory.
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MediSave for Self-Employed People: Contributions and Relief
Compulsory contributions and voluntary top-ups follow different CPF and tax-relief routes. IRAS separates current rules from pre-2022 examples.
Read guide →TaxesWeb guide
Current Areas of GST Audits
The current audit programme focuses on missing-trader fraud, low-value refunds, commercial-property sales and sole-proprietor omissions.
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Individual Tax Compliance: Errors, Audits and Disclosure
The IRAS directory separates incorrect returns, compliance measures, audits, voluntary disclosure and suspected tax evasion.
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Reporting Tax Evasion: Information and Investigation Routes
IRAS separates how to report suspected evasion from information about an investigation and its process.
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Completing IR21: Annual Income and Deemed Share Gains
IRAS explains employment records, calendar-year income, outstanding share awards and dependant particulars when completing tax clearance.
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Staff Gifts: The S$200 Per-Occasion Concession
Qualifying festive or special-occasion gifts can be non-taxable when modest and generally available to all staff. Exceeding the threshold taxes the full value.
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Staff Discounts: Market-Value Threshold and Taxable Benefit
The S$500 staff-discount benchmark concerns the item’s market value, not the size of the discount. Scheme availability also matters.
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Employee Awards: Categories and Exemption Thresholds
Awards for good service, examinations and long service have different treatment from performance rewards and referral payments. Vouchers count as cash awards.
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Self-Employment Tax Obligations: Resource Directory
IRAS organizes self-employment filing, prefilling, industry guidance and business records in a dedicated directory.
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Partnership Tax Obligations: Resource Directory
The partnership directory brings together Form P, partner responsibilities, rental income, withholding tax and closure requirements.
Read guide →TaxesWeb guide
CPF Cash Top-Up Relief: Limits and Matching-Grant Exclusions
Qualifying cash top-ups can provide up to S$8,000 for self and S$8,000 for family, but account limits and matching grants affect relief.
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Employee CPF Relief: Ordinary and Additional Wage Ceilings
Citizen and PR employees can receive relief for qualifying compulsory contributions, limited by the applicable wage ceilings.
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Self-Employed CPF Relief: The YA 2026 MediSave Change
From YA 2026, compulsory MediSave relief is no longer restricted by current assessable trade income, while voluntary contribution limits remain.
Read guide →TaxesWeb guide
Platform Worker CPF Relief: Mandatory and Transitional Contributions
Platform CPF treatment depends on birth date and opting into increased contributions. Voluntary relief during 2025–2028 differs from the position from 2029.
Read guide →Taxes · HistoricalWeb guide
Course Fees Relief: Discontinued from YA 2026
YA 2025 was the final claim year. The source retains earlier qualification and deferral examples for historical assessments.
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Earned Income Relief: Age Bands and Disability Claims
Relief depends on taxable earned income and age at the preceding year-end. A higher amount applies to qualifying permanent disability or mental impairment.
Read guide →Taxes · HistoricalWeb guide
Foreign Domestic Worker Levy Relief: Final YA 2024 Rules
FDWL Relief ended from YA 2025. The retained page explains the eligibility and computation that applied to earlier assessments.
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Grandparent Caregiver Relief: Conditions and Exclusive Claims
Eligible working mothers can claim S$3,000 for one qualifying caregiver. The same caregiver cannot support two GCR claims.
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Sibling Disability Relief: Support, Sharing and Evidence
Eligible support for a sibling or the specified related sibling can qualify for S$5,500, shareable among qualifying supporters.
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Life Insurance Relief: Qualifying Premiums and CPF Limits
Relief is available only where the specified preceding-year CPF contributions are below S$5,000 and the life policy meets the conditions.
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NSman Relief: Self, Wife and Parent Amounts
NSman Self Relief uses the April–March service work year, while spouse and parent reliefs have citizenship and eligibility conditions.
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Parent Relief: Residence, Support and Shared Claims
Relief depends on the dependant’s circumstances and living arrangement, with higher disability amounts and limits on overlapping family claims.
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Child Relief: Age, Income, Sharing and Disability Evidence
QCR and Child Relief (Disability) have different eligibility tests, with shared family limits and coordination with WMCR.
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Spouse Relief: Support, Separation and Disability
Ordinary relief is S$2,000 and disability relief S$5,500, subject to support, income and overlapping-claim conditions.
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Working Mother’s Child Relief: Fixed and Percentage Amounts
WMCR uses different amounts for qualifying children before and from 1 January 2024, with citizenship timing, earned income and family caps affecting the result.
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Tax Governance Framework (“TGF”)
TGF raises tax compliance, risk management and transparency to the company’s governance level.
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Tax Risk Management & Control Framework for Corporate Income Tax (CTRM)
CTRM reviews governance, entity controls and reporting processes as part of a voluntary corporate tax framework.
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Assisted Compliance Assurance Programme (ACAP)
An independent ACAP review assesses entity, transaction and GST reporting controls.
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Foreign Tax Credit
Foreign tax credit is limited by the Singapore tax on the same income and requires qualifying foreign tax.
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Keeping records
GST records must reconstruct sales, purchases, asset use and the due-diligence basis for claims.
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Corporate Income Tax: Reporting Tax Evasion or Fraud
A report should provide factual information and available evidence so IRAS can independently assess suspected misconduct.
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Mergers & Acquisitions (M&A) Allowance
Qualifying ordinary-share acquisitions may receive a five-year M&A allowance, subject to ownership and business tests.
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Land Intensification Allowance (LIA)
LIA supports qualifying industrial land intensification through approved building or structure expenditure.
Read guide →TaxesWeb guide
Industrial Building Allowance (IBA)
IBA has been phased out for new expenditure from 23 February 2010, apart from specified transitional cases.
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Group Relief
Group relief transfers qualifying current-year loss items between eligible Singapore group companies.
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Loss Carry-Back Relief
The ordinary carry-back relief applies to current-year unused allowances and trade losses, subject to a S$100,000 limit.
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Concessionary Group Treatment for Dividend Income
IRAS permits limited grouping of share blocks for dividend expense treatment, distinct from corporate group relief.
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Economic Substance Requirement
An entity may seek certainty on its Singapore economic substance for a proposed foreign-asset disposal under section 10L.
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Classification of Foreign Entities for Singapore Income Tax Purposes
Singapore tax classification examines an overseas entity’s substantive legal features rather than relying only on its name.
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Corporate Income Tax: Investigation by IRAS
Tax investigations establish the full facts of suspected offences and can extend across tax types.
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Exchange of Tax Rulings
Singapore exchanges specified ruling information under the BEPS transparency minimum standard.
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What Property Tax Is: Ownership Versus Rental Income
The official infographic distinguishes tax on owning a property from income tax on rent.
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Where Property Tax Revenue Goes
IRAS explains that property tax joins other revenues in supporting Singapore’s development.
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How Property Tax Is Calculated
The calculation starts with Annual Value and the correct rate schedule.
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When and How to Pay Property Tax
Annual bills and ad-hoc notices have different payment periods.
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Why Property Tax Changes: Annual Value and Occupancy
Market rents, physical changes and occupation can change the bill even without a sale.
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Industrial Property Annual Value: Single and Multiple Users
Industrial assessments consider the estimated gross rent and the space occupied by the user.
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Difficulty Paying Property Tax: GIRO and Extended Plans
Contact IRAS before the due date rather than leaving the bill unpaid without an arrangement.
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Late Property Tax Payment: Penalties and Recovery
Unpaid tax can trigger penalties and recovery even while an objection is pending.
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Landed-Home Construction Remission: Rebuilding and Vacant Land
Qualifying construction for later owner occupation can receive lower rates for a limited period.
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Charity Property Tax Exemption: Qualifying Use and Applications
Registered-charity status alone does not establish that every property is exempt.
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Selling Property: Tax Settlement, GIRO and Transfer Notifications
Settle property tax and arrange private apportionment before completing a sale.
Read guide →TaxesWeb guide
Collective Sales: Settling Property Tax and Cancelling GIRO
Collective-sale owners remain responsible for tax settlement before completion.
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Renting Out Property: Notification, Occupancy Rates and Income Tax
Letting can affect both property tax and rental-income tax.
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Addition and Alteration Works: Information Requests and Reassessment
IRAS can reassess the property after works and request supporting information.
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Property Tax When Demolishing or Rebuilding a Home
Demolition changes the basis of property valuation and creates a notification obligation. Rebuilding for personal occupation may qualify for a separate remission.
Read guide →TaxesWeb guide
Moving Out: Withdrawing Owner-Occupier Tax Rates
Leaving a home can change its property tax treatment even if ownership remains unchanged.
Read guide →TaxesWeb guide
Checking a Property’s Annual Value
IRAS provides paid annual-value searches, while owners can view the current annual value of their own properties free of charge.
Read guide →TaxesWeb guide
Filing a Notice of Property Transfer
A property sale or transfer must be reported to IRAS within one month, usually by the conveyancing lawyer.
Read guide →TaxesWeb guide
Acquiring Equity in a Property-Holding Entity
Qualifying PHE acquisitions attract buyer ACD on underlying residential property value in addition to ordinary share duty.
Read guide →TaxesWeb guide
Private Property Purchase: Tax Completion Checklist
The IRAS checklist separates the lawyer’s pre-transfer work from the buyer’s obligations after completion.
Read guide →TaxesWeb guide
InteReq Property Tax Searches for Legal Professionals
InteReq helps subscribed law firms check valuation-list records and outstanding property tax before a property transaction.
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Singapore Appraiser’s Licence: Application and Renewal
Individuals appraising land and buildings must meet IRAS’s licensing criteria and use GoBusiness Licensing for their applications.
Read guide →TaxesWeb guide
Developer Property Tax Assessments and Apportionment
Developers need to manage the transition from land assessment to completed-unit taxation and settle tax shares with buyers.
Read guide →TaxesWeb guide
Applying for House and Unit Numbers
IRAS authorises property numbering; developers and owners should apply through the Property Name and Address service before using an address.
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Architects’ Tax Notifications for Demolition and Reconstruction
Architects and consultants should help clients report demolition and provide the completed building information needed for property tax assessment.
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Conveyancing Lawyers: Property Tax Due Diligence
Property tax checks and contractual apportionment protect buyers from inherited arrears and help sellers recover the correct tax share.
Read guide →TaxesWeb guide
Late or Missing Property Transfer Notices
Missing the one-month filing deadline can leave the seller responsible for property tax and expose the transferor to enforcement.
Read guide →TaxesWeb guide
IRAS Resources for Conveyancing Professionals
This directory brings together property tax, stamp duty and digital services used by lawyers in property transactions.
Read guide →TaxesWeb guide
Reporting Suspected Tax Evasion
Reports should describe deliberate tax misstatements and include concrete evidence, rather than treat every irregularity as proven evasion.
Read guide →TaxesWeb guide
Understanding an IRAS Tax Investigation
A tax investigation seeks the full facts of suspected offences and can involve records, interviews, premises visits and third-party checks.
Read guide →TaxesWeb guide
Basics of GST
The basics hub connects the current rate, operating duties and the mechanics of input and output tax.
Read guide →TaxesWeb guide
Invoicing customers
Invoice type depends on customer status, supply and the GST-inclusive amount.
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Displaying and quoting prices
Public advertisements and written or verbal quotations generally show GST-inclusive prices.
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Module 1: Registering for GST
The registration module tests turnover, constitution and voluntary-registration obligations.
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Module 2: Charging GST on Supplies – Standard-Rate
The standard-rate module shows why GST follows supply value rather than net cash or gross margin by default.
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Module 3: Charging GST on Supplies – Zero-Rate
The zero-rate module tests the statutory service conditions and timely export documentation.
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Module 4: When Is GST Not Charged
The no-GST module distinguishes exemption from transactions outside Singapore’s GST scope.
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Module 5: Claiming GST on Business Purchases & Imports
The input-tax module tests whose purchase it is, its use and the evidence supporting recovery.
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Module 6: Filing GST Returns
The filing module separates eligible purchase value, tax and the timing of automated payment.
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Module 7: Responsibilities of a GST-Registered Business
The responsibilities module tests duties that continue beyond ordinary return preparation.
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Module 8: Compliance Tips for a GST-Registered Business
The compliance module promotes trained preparers, electronic evidence and a review before filing.
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Module 9: Cancelling GST Registration
The cancellation module tests thirty-day application duties and final-return asset valuation.
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Module 10: Quiz & Feedback
Voluntary registrants use the completed course quiz acknowledgement with their application where required.
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GST Output Tax: Customer Accounting for Prescribed Goods
Certain business purchases require the customer to account for GST instead of paying it to the supplier.
Read guide →TaxesWeb guide
Providing international services
An overseas customer does not automatically make a service zero-rated.
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Exporting of goods
Export zero-rating depends on the goods leaving Singapore and the required supporting documents.
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Supplies exempt from GST
GST exemption is confined to specified financial, property, token and precious-metal supplies.
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Out-of-scope supplies
Goods that never enter Singapore and specified warehouse transfers can fall outside GST.
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GST registration/deregistration
Registration guidance separates liability, voluntary registration and special arrangements.
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Group registration
Group registration centralises reporting but creates joint and several tax liability.
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Divisional registration
Independent divisions may file separately while the original taxable person remains liable.
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Joint Venture
A registered joint venture is treated as one taxable person for its own business.
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Charging GST (Output Tax)
Output-tax guidance follows the classification and timing of each supply.
Read guide →TaxesWeb guide
GST Output Tax: Prevailing GST rate
Singapore’s current standard GST rate is 9%, effective from 1 January 2024.
Read guide →TaxesWeb guide
GST Output Tax: Recovering expenses
Whether a cost recovery is taxable depends on acting as principal or agent.
Read guide →TaxesWeb guide
Employee fringe benefits
Employee benefits require separate analysis of services, gifts and private use of goods.
Read guide →TaxesWeb guide
GST on discounts and rebates
Discounts reduce the taxable price, while conditional rebates can pay for a separate supply.
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Gifts and samples
Gift costs are aggregated per recipient and occasion when testing deemed GST.
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Sale of Motor Vehicles
A GST-registered seller must account for vehicle sales even where purchase GST was blocked.
Read guide →TaxesWeb guide
Deposits and downpayment
The purpose of a deposit determines whether receipt triggers GST.
Read guide →TaxesWeb guide
Sale and disposal of business assets
Selling an asset and giving it away have different valuation and evidence rules.
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Supplying to overseas customers with local delivery address
Goods delivered in Singapore are normally taxable even when the buyer is overseas.
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Returned goods
The replacement value determines how the original sales documents should be adjusted.
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Absorbing GST
Absorbing GST changes the retained revenue, not the obligation to account for tax.
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Vouchers
Voucher taxation depends on redemption rights, tracking and the seller’s role.
Read guide →TaxesWeb guide
Compensation
A compensation label does not settle whether a taxable supply exists.
Read guide →TaxesWeb guide
GST Output Tax: Provision of subsidised services
Identify the legal recipient of a subsidy before setting the GST base.
Read guide →TaxesWeb guide
Secondment of staff
Staff-cost recovery is normally a taxable human-resource service.
Read guide →TaxesWeb guide
Transferring businesses
A going-concern transfer can be excluded from GST, but an asset sale alone is insufficient.
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Receiving grants
An outright grant can be outside GST while still affecting input-tax recovery.
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Receiving donation and sponsorship
Pure support and payments for tangible benefits have different GST consequences.
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Discounted sale to employees
A staff discount normally reduces the taxable selling price of goods.
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Payment from employee to retain gifts received from others
IRAS distinguishes employee-owned gifts from gifts surrendered to the employer.
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Trade-ins
A trade-in is not taxed merely on the customer’s cash top-up.
Read guide →TaxesWeb guide
GST Output Tax: Non-business or private use of business assets
Free non-business use can create a deemed service where asset input tax was allowed.
Read guide →TaxesWeb guide
Sale of property by a partner
Registered partnership status requires an ownership and business-use assessment of property.
Read guide →TaxesWeb guide
Interest relating to bank deposit / loan / trade debt
Interest is reportable even where no GST is collected.
Read guide →TaxesWeb guide
Hire purchase
Hire purchase separates the goods supply from disclosed instalment finance.
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GST Output Tax: Property transactions by non-legal entities
GST attribution follows the non-legal entity’s business, not merely the trustee’s legal title.
Read guide →TaxesWeb guide
GST Output Tax: Selling or renting assets to recover debts
A creditor or auctioneer can owe GST accounting even without its own registration.
Read guide →TaxesWeb guide
GST Output Tax: Mortgagee sale / lease
Contractual responsibility determines whether input tax belongs to mortgagee or mortgagor.
Read guide →TaxesWeb guide
Claiming GST (Input Tax)
Input-tax recovery requires evidence, correct timing and the applicable restrictions.
Read guide →TaxesWeb guide
GST Input Tax: Recovering expenses
Input tax follows the principal receiving the supply, not the party handling payment.
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Employee benefits
Business connection and blocked-expense rules constrain fringe-benefit claims.
Read guide →TaxesWeb guide
Bad debt relief
Bad-debt relief recovers tax previously paid only when all eligibility conditions are met.
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Expenses incurred by employee on behalf of the company
Employee-addressed invoices require proof of agency and separation of private costs.
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Motor Vehicles Expenses
Business use alone does not overcome the motor-car input-tax restriction.
Read guide →TaxesWeb guide
GST Input Tax: Provision of subsidised services
Gross or net service fees depend on who receives the grant entitlement.
Read guide →TaxesWeb guide
GST Input Tax: Non-business or private use of business assets
A user can claim deemed GST only when it actually pays and meets the claim conditions.
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GST Input Tax: Property transactions by non-legal entities
A trustee-addressed invoice needs records linking the purchase to the registered entity.
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GST Input Tax: Selling or renting assets to recover debts
Debt-recovery costs must be assigned to the party that contracted for the supply.
Read guide →TaxesWeb guide
GST Input Tax: Mortgagee sale / lease
The mortgagee’s payment alone does not transfer a mortgagor’s input-tax entitlement.
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Expenses incurred during winding-up process
Winding-up costs and continuing overheads require distinct attribution analysis.
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Filing GST
Filing guidance separates GST F5 preparation from corrections and return-status checks.
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GST Payments/Refunds
Payment and refund guidance covers deadlines, assistance and account reconciliation.
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GST and Digital Economy
The digital-economy branch separates local-business and overseas-business obligations.
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General GST Schemes
Different schemes address different transactions and approval requirements.
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Industry-Specific GST Schemes
Industry approvals have defined goods, activities and ongoing compliance conditions.
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Specific Business Sectors
Sector guidance supplements the general GST rules with transaction-specific treatment.
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Getting It Right
Compliance routes distinguish voluntary correction from an audit or investigation.
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Overview of audits by IRAS
Risk-based audit selection does not itself imply that a business has made an error.
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Recent GST Audits by IRAS
IRAS case studies illustrate errors that transaction reconciliations should detect.
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Audits and Investigations on Missing Trader Fraud
A guaranteed-profit trading chain can expose a business to denied input tax.
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GST: Reporting Tax Evasion or Fraud
Reports should identify the conduct, tax periods and supporting evidence.
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GST: Investigation by IRAS
An investigation examines suspected offences and differs from an ordinary return review.
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Other Services
Administrative changes and technical requests use separate GST procedures.
Read guide →Taxes · HistoricalWeb guide
GST Rate Change
The rate-change branch concerns completed transitions to 8% and then 9%.
Read guide →Taxes · HistoricalWeb guide
Preparing for GST rate change
The preparation guide is a historical reference for the completed move to 9%.
Read guide →Taxes · HistoricalWeb guide
Transitional rules for GST rate change
Historical transitional treatment compares all three relevant events around 1 January 2024.
Read guide →Taxes · HistoricalWeb guide
Adjustments and concessions for GST rate change
Adjustments to earlier sales generally retain the original sale’s GST rate.
Read guide →TaxesWeb guide
GST rate on imports of low-value goods and B2C imported non-digital services
Covered imports have used 9% from 1 January 2024, with rules for transactions spanning that date.
Read guide →Taxes · HistoricalWeb guide
Resources for GST rate change
The resource library preserves guides, FAQs, checklists and preparation videos for past changes.
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Consumers
Consumer guidance separates local purchases, overseas purchases and traveller relief.
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ASK: Section 3 - Annual Review
ASK reviews transaction evidence and annual reconciliation, not merely return totals.
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Tax Investigations in the Property Stamp Duty Section
A tax investigation seeks the full facts of suspected offences and can involve records, interviews, premises visits and third-party checks.
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Additional Conveyance Duties: PHE and Ownership Tests
ACD targets qualifying equity acquisitions and disposals involving entities whose tangible assets are primarily Singapore residential property.
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Submitting a PHE Transaction for ACD Assessment
An ACD assessment submission is additional to stamping and paying any share duty on the instrument.
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Calculating Additional Conveyance Duties
ACD uses the PHE’s underlying residential market value, proportionate to the beneficial equity interest transferred.
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Who Pays ACD on a PHE Transaction?
Payment responsibility follows the contract first, with the statutory allocation applying where the document is silent.
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Significant Owners and Associates for PHE ACD
The significant-owner threshold aggregates beneficial equity or voting power with associates; trust terms determine whose holdings are tested.
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Authenticating a PHE Stamp Certificate
An online authenticity check helps confirm that a third party’s certificate matches IRAS’s records.
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Disposing of PHE Equity: Seller ACD
Seller ACD can apply to significant owners disposing of recently acquired PHE equity, including indirect structures and trusts.
Read guide →TaxesWeb guide
Retrieving a PHE Stamp Certificate
Paid stamp certificates can be retrieved through the Stamp Duty area of myTax Portal, subject to the archival window.
Read guide →TaxesWeb guide
Stamping Deadlines for PHE Instruments
Signing location and receipt in Singapore determine the penalty-free period after execution.
Read guide →TaxesWeb guide
Refund Applications in the PHE Stamp Duty Section
Refunds require a recognised statutory or remission ground and a timely application; cancellation alone does not guarantee repayment.
Read guide →TaxesWeb guide
PHE Tax Evasion and Investigation Resources
This directory connects readers to suspected-evasion reporting and the tax investigation process.
Read guide →TaxesWeb guide
Voluntary Disclosure in the PHE Duty Regime
Qualifying self-initiated disclosure can reduce penalties, but stamp duty has no one-year penalty-free grace period.
Read guide →TaxesWeb guide
PHE Stamp Duty Audit Procedures
IRAS reviews stamping accuracy using a risk-based approach; audit selection does not necessarily mean a mistake has occurred.
Read guide →TaxesWeb guide
Amending a PHE Stamping Record
Correct an accessible existing record rather than submit another stamping entry for the same document.
Read guide →TaxesWeb guide
Adjudication in the PHE Stamp Duty Section
Adjudication asks the Commissioner to determine the duty chargeable on an instrument.
Read guide →TaxesWeb guide
Objecting to a PHE Duty Assessment
An objection must state its grounds, include evidence and reach IRAS within 30 days of the assessment notice.
Read guide →TaxesWeb guide
Retrieving Share Stamp Certificates
Paid stamp certificates can be retrieved through the Stamp Duty area of myTax Portal, subject to the archival window.
Read guide →TaxesWeb guide
Authenticating Share Stamp Certificates
An online authenticity check helps confirm that a third party’s certificate matches IRAS’s records.
Read guide →TaxesWeb guide
Share Stamp Duty: Documents and Electronic Agreements
Physical and electronic share transaction instruments can be dutiable, with separate remission treatment for certain sale agreements.
Read guide →TaxesWeb guide
Who Pays Share Transfer and Mortgage Duty?
Check the agreement’s payment clause; the statutory allocation applies if no liable party is specified.
Read guide →TaxesWeb guide
Fixed and Nominal Duties: Share Section Guide
Most S$2 and S$10 fixed duties were removed for documents executed from 19 February 2011, but trust declarations require special attention.
Read guide →TaxesWeb guide
Accessing IRAS e-Stamping for Shares
Dutiable documents are stamped through myTax Portal, with no subscription or transaction fee for the service.
Read guide →TaxesWeb guide
Stamp Duty on Share Mortgages
A share mortgage is taxed as security for a loan, with an important exemption for qualifying under-hand instruments.
Read guide →TaxesWeb guide
Share Acquisition Duty and Net Asset Value
Share duty is 0.2% of the higher of consideration or share value, with valuation rules differing by company type and age.
Read guide →TaxesWeb guide
Late Payment of Share Stamp Duty
Missed stamping and payment deadlines can trigger significant penalties and recovery action, even while an objection is pending.
Read guide →TaxesWeb guide
Share Document Stamping Deadlines
Signing location and receipt in Singapore determine the penalty-free period after execution.
Read guide →TaxesWeb guide
Section 36 Exemptions in the Share Duty Section
Section 36 exempts specified instruments, based on the parties and legal transaction rather than a general hardship claim.
Read guide →TaxesWeb guide
Refund Procedures in the Share Duty Section
Refunds require a recognised statutory or remission ground and a timely application; cancellation alone does not guarantee repayment.
Read guide →TaxesWeb guide
Share Duty Remission and Relief Directory
Share concessions address specific legal transactions and require the relevant rule rather than a general corporate-restructuring label.
Read guide →TaxesWeb guide
ABSD (Trust) Refund for Identifiable Individual Beneficiaries
A qualifying trust can recover the difference between upfront 65% ABSD (Trust) and the highest applicable beneficiary-profile charge.
Read guide →TaxesWeb guide
Developer ABSD Remission for Four or Fewer Homes
Small housing developments have a three-year completion-and-sale timeline distinct from the five-or-more-unit regime.
Read guide →TaxesWeb guide
Developer ABSD Remission for Five or More Homes
Licensed developers must meet commencement, completion and sale conditions, with limited extensions and graduated clawback rules.
Read guide →TaxesWeb guide
ABSD Refund for Single Singapore Citizen Seniors
Citizens aged 55 or older can qualify when right-sizing from their first home to a lower-value replacement purchased from 16 February 2024.
Read guide →TaxesWeb guide
ABSD Remission for Married Couples
A Singapore-citizen spouse and joint ownership under both spouses’ names are central to the first-home and replacement-home concessions.
Read guide →TaxesWeb guide
ABSD on Increasing an Existing Property Interest
Buying an additional share of an existing home can count as another acquisition, with partial remission for specified owner profiles.
Read guide →TaxesWeb guide
Stamp Duty Remission in Matrimonial Proceedings
Transfers arising from qualifying matrimonial proceedings can receive BSD, ABSD and SSD remission.
Read guide →TaxesWeb guide
HDB Family Transfers: BSD and SSD Remission
Qualifying HDB transfers within a family can receive BSD and SSD remission, subject to continuing ownership and consideration limits.
Read guide →TaxesWeb guide
SSD Remission for Non-Licensed Housing Developers
The remission concerns genuine housing development for sale, including new construction or full demolition and rebuilding.
Read guide →TaxesWeb guide
Lease Duty Refund on an Unused Terminated Lease
The terminated-lease remission returns duty exceeding S$50 only when the lease has not commenced or been used.
Read guide →TaxesWeb guide
Stamp Duty Remission for an Aborted Property Sale
Qualifying rescinded agreements can receive remission of BSD, ABSD and SSD exceeding S$50.
Read guide →TaxesWeb guide
Conveyance Direction Stamp Duty Remission
Directing a vendor to transfer to a company or family member can create another charge; remission has strict timing and ownership conditions.
Read guide →TaxesWeb guide
ABSD Treatment for HDB Flats and New EC Units
HDB approval can trigger automatic ABSD remission without a separate application, subject to the listed acquisition categories.
Read guide →TaxesWeb guide
FTA ABSD Treatment for Qualifying Foreign Buyers
Specified foreign nationals and permanent residents receive Singapore-citizen stamp duty treatment under the relevant FTAs.
Read guide →TaxesWeb guide
ABSD Remission for Remnant State Land
Individuals adding undevelopable remnant land to their residential plot can qualify, with a four-year disposal restriction.
Read guide →TaxesWeb guide
Stamp Duty Remission for Donations to IPCs
Qualifying property or share donations to an active Institution of a Public Character can receive remission across the listed duties.
Read guide →TaxesWeb guide
Asset Transfers Between Associated Permitted Entities
Section 15 relief requires prescribed association, commercial purpose and continuing retention; it is not a blanket group-transfer exemption.
Read guide →TaxesWeb guide
Stamp Duty Relief on Reconstruction or Amalgamation
Relief requires substantially unchanged asset ownership and a qualifying business or voting-share acquisition.
Read guide →TaxesWeb guide
Firm-to-LLP Conversion: Stamp Duty Relief
The relief preserves continuity of partners, assets and capital when a firm converts to an LLP.
Read guide →TaxesWeb guide
Private-Company-to-LLP Conversion Relief
A qualifying conversion retains shareholders as partners and restricts later changes or distributions of chargeable property.
Read guide →TaxesWeb guide
Reporting Tax Evasion: Property Stamp Duty Resource
Reports should describe deliberate tax misstatements and include concrete evidence, rather than treat every irregularity as proven evasion.
Read guide →TaxesWeb guide
Property Stamp Duty Adjudication Fees
The Fourth Schedule sets the opinion fee, which can remain due whether or not the instrument ultimately attracts duty or relief.
Read guide →TaxesWeb guide
Official Property Valuation Fee Schedule
The Fifth Schedule distinguishes property classes and value bands for official valuation charges.
Read guide →TaxesWeb guide
Supporting Documents for Property Duty Adjudication
The evidence list varies with the instrument, asset and legal effect being assessed.
Read guide →TaxesWeb guide
Applying for Property Duty Adjudication
An adjudication application under Section 37(1) seeks the Commissioner’s opinion on duty chargeable.
Read guide →TaxesWeb guide
Developer ABSD Timeline Extensions: Complex Projects and CORENET X
Extensions depend on acquisition date, project category and submission history; CORENET X extensions cannot be added to complex-project extensions.
Read guide →TaxesWeb guide
Associated-Entity Asset Relief in the Share Duty Section
Section 15 relief requires prescribed association, commercial purpose and continuing retention; it is not a blanket group-transfer exemption.
Read guide →TaxesWeb guide
Reconstruction and Amalgamation Relief: Share Section
Relief requires substantially unchanged asset ownership and a qualifying business or voting-share acquisition.
Read guide →TaxesWeb guide
Firm-to-LLP Relief: Share Section
The relief preserves continuity of partners, assets and capital when a firm converts to an LLP.
Read guide →TaxesWeb guide
Private-Company-to-LLP Relief: Share Section
A qualifying conversion retains shareholders as partners and restricts later changes or distributions of chargeable property.
Read guide →TaxesWeb guide
Amending a Share Stamping Record
Correct an accessible existing record rather than submit another stamping entry for the same document.
Read guide →TaxesWeb guide
View Administration of the Exchange of Information for Tax Purposes
IRAS assesses partner requests against the international EOI standard and Singapore’s statutory requirements.
Read guide →Taxes · HistoricalWeb guide
CRS Update History
The archived chronology records past CRS guides, reporting years and technical changes.
Read guide →Taxes · HistoricalWeb guide
FATCA Update History
The FATCA history page preserves earlier filing notices and technical or TIN-relief developments.
Read guide →TaxesWeb guide
Employer-Provided Accommodation: Valuing the Taxable Benefit
Accommodation supplied during Singapore employment forms part of employment income. The valuation depends on who rents or owns the property and what the employee contributes.
Read guide →TaxesWeb guide
Overseas Business Travel: Per Diem Allowance and Reimbursements
IRAS publishes annual acceptable per diem rates for income-tax purposes. Only the excess over the applicable rate is generally taxable; actual business-expense reimbursements follow separate rules.
Read guide →TaxesWeb guide
Withholding Tax: Reporting Tax Evasion or Fraud
A report should provide factual information and available evidence so IRAS can independently assess suspected misconduct.
Read guide →TaxesWeb guide
Withholding Tax: Investigation by IRAS
Tax investigations establish the full facts of suspected offences and can extend across tax types.
Read guide →TaxesWeb guide
Gambling Duties Act 2022 and Gambling Duties Regulations 2022
The Gambling Duties Act and Regulations replaced earlier duty provisions from 29 July 2022.
Read guide →TaxesWeb guide
Application or Renewal of Licence
GRA licenses gambling activities; IRAS collects the related gambling duties.
Read guide →TaxesWeb guide
Scope of Duty
Gambling duty covers specified betting, lotteries, sweepstakes and non-casino gaming machines.
Read guide →TaxesWeb guide
Betting, Lotteries and Sweepstakes
Authorised operators calculate duty differently for net betting receipts and gross betting categories.
Read guide →TaxesWeb guide
Late filing or non-filing of Gambling Duties Returns (Form PL-R)
Club gambling returns generally fall due by the fifteenth of the following month, with a separate scheduled-lottery deadline.
Read guide →TaxesWeb guide
Gaming Machine Changes and Meter Controls
New machines and changes require regulatory steps and a traceable record of meter readings.
Read guide →TaxesWeb guide
Roles and Responsibilities of External Auditors
External auditors review gaming-machine reconciliations using IRAS’s prescribed minimum checks.
Read guide →TaxesWeb guide
Compliance Matters for Clubs/Societies Operating Gaming Machines (audit, common errors)
IRAS audits focus on complete records, accurate readings and controls supporting gambling duty.
Read guide →TaxesWeb guide
How to Compute and Pay Gambling Duty for Gaming Machines, Tombola, Continuous Lucky Draw and Single/Scheduled Lottery
Gaming-machine duty and club-lottery duty use different rates and GST adjustments.
Read guide →TaxesWeb guide
Filing Form PL-R & Other Documents / When to File and Pay
Club gambling returns combine monthly duty reporting with separate annual and machine-control records.
Read guide →TaxesWeb guide
Keeping Proper Records
Clubs must preserve records supporting gambling-duty calculations for five years after the relevant period.
Read guide →TaxesWeb guide
Late payment or non-payment of Gambling Duty for Gaming Machines, Tombola, Continuous Lucky Draw and Single/Scheduled Lottery
An objection does not suspend a club’s gambling-duty payment obligation.
Read guide →TaxesWeb guide
Filing and Paying Casino Tax
Casino operators file returns and pay tax by the fifteenth of the following month.
Read guide →TaxesWeb guide
Income tax treatment for international market agents & representatives
Licensed casino marketing agents report Singapore income, including non-cash commissions and player gratuities.
Read guide →TaxesWeb guide
How to compute casino tax (gross gaming revenue, casino tax rates)
Casino tax is charged on monthly gross gaming revenue after the GST adjustment.
Read guide →TaxesWeb guide
Charities / IPCs & taxes
Registered charities and IPCs have different statuses, and income-tax exemption does not remove GST obligations.
Read guide →TaxesWeb guide
Tax deduction scheme for Qualifying Grantmakers
Approved grantmakers can issue qualifying donation receipts subject to an IPC-focused fund and reporting controls.
Read guide →TaxesWeb guide
Bodies of Persons: Taxable Income and Member Receipts
Bodies of persons include clubs, trade associations, management corporations and town councils, with category-specific taxable income.
Read guide →TaxesWeb guide
Form P1 Filing and Unused Deductions
Management committees file Form P1 and audited or certified accounts by 15 April; bodies of persons have an ECI concession.
Read guide →TaxesWeb guide
Late filing or non-filing of Tax Returns (Form P1)
A late Form P1 can produce an estimated assessment and enforcement against the club or association.
Read guide →TaxesWeb guide
After Form P1: Assessments, Objections and Audits
IRAS reviews P1 and accounts, may request information and issues an assessment for payment.
Read guide →TaxesWeb guide
Late payment or non-payment of income tax by Clubs and Associations
Clubs and associations pay income-tax assessments within one month unless an approved arrangement applies.
Read guide →TaxesWeb guide
Clubs and Associations: Filing and Clearance FAQs
Non-profit status does not automatically remove a club’s income-tax or filing obligations.
Read guide →Taxes · HistoricalWeb guide
Betting and Sweepstake Duties
This legacy page describes the earlier betting-duty framework and should not be used as current gambling-law guidance.
Read guide →Taxes · HistoricalWeb guide
Estate Duty Rules: Estate Duty
Singapore estate duty was removed for deaths on or after 15 February 2008.
Read guide →Taxes · HistoricalWeb guide
Estate Duty Glossary
The glossary explains legal and valuation terms used in historical estate-duty administration.
Read guide →Taxes · HistoricalWeb guide
Legacy Estate Duty: Asset FAQs
The estate-duty FAQ concerns deaths before 15 February 2008 and the historical treatment of specific assets.
Read guide →Taxes · HistoricalWeb guide
Estate Duty Forms
Legacy estate-duty forms have different eligibility periods and filing routes.
Read guide →Taxes · HistoricalWeb guide
Getting Estate Duty Clearance
Estate-duty clearance is not required for deaths on or after 15 February 2008.
Read guide →Taxes · HistoricalWeb guide
How to Calculate Estate Duty
Pre-abolition estate duty depends on domicile, asset category and the death date.
Read guide →Taxes · HistoricalWeb guide
Late payment or non-payment of Estate Duty
Historical estate-duty penalties use annualised rates rather than the ordinary income-tax penalty formula.
Read guide →TaxesWeb guide
Trust (including income from Estates)
The estate-and-trust income hub connects representative filing duties, calculations and beneficiary reporting.
Read guide →TaxesWeb guide
Estate under administration or held in trust
Administration and a continuing trust can create different beneficiary entitlements to income.
Read guide →TaxesWeb guide
Notification to beneficiaries to declare share of income
Administrators and trustees notify beneficiaries of their share and retain funds for tax assessed at representative level.
Read guide →TaxesWeb guide
Employee and Director Loans: Taxing Interest Benefits
Interest-free or subsidised loans can create taxable employment benefits. A concession for certain employee-wide schemes does not extend to director loans.
Read guide →TaxesWeb guide
AIS Data Link-up: Check Prefilled Payroll Information
The service uses CPF Board income information and MOM personal particulars to reduce manual AIS entry. Employers remain responsible for complete, accurate submission.
Read guide →TaxesWeb guide
Which Employees Belong in an AIS Submission?
AIS generally covers employment income for all relevant employees, even when their earnings fall below the personal tax threshold.
Read guide →TaxesWeb guide
Submitting Employment Income: Payroll API or myTax Portal
AIS employers submit electronically by 1 March each year. IRAS provides payroll-software integration and a portal route for employers and amendments.
Read guide →TaxesWeb guide
AIS API 2.0: Integration Requirements and Specifications
Payroll developers and in-house payroll teams must use AIS API 2.0 and the published interface requirements for employment-income submissions.
Read guide →TaxesWeb guide
Qualifying as an AIS Payroll Software Vendor
Vendor listing requires API capability and annual validation for the relevant assessment year. It confirms submission compatibility rather than government endorsement.
Read guide →TaxesWeb guide
Correcting AIS Records: Revision versus Difference-Only Amendment
Choose the correction method before preparing records: revision replaces previous values, while amendment changes them by the difference.
Read guide →TaxesWeb guide
Helping Employees Meet Their Personal Tax Filing Obligations
AIS prefilling does not remove an employee’s obligation to file when IRAS instructs them to do so. Employers can share the official communication resources.
Read guide →TaxesWeb guide
AIS Reporting When an Organisation Changes or Ceases
Notify IRAS promptly when operations cease or the business constitution changes, and deal separately with outstanding employment-income submissions.
Read guide →TaxesWeb guide
AIS Technical Problems: Access, Printing and Support
IRAS distinguishes missing employer access from browser-printing issues and provides targeted guidance for each.
Read guide →TaxesWeb guide
Business Income: Calculation, Accounts and Filing Resources
This IRAS directory brings together the steps for calculating and reporting income from a trade, business, profession or vocation.
Read guide →TaxesWeb guide
Tax Clearance: From the IR21 Check to the Clearance Directive
Check whether clearance is required before filing IR21 and withholding payments. The process generally applies to specified departures or employment changes by non-citizen employees.
Read guide →TaxesWeb guide
When IR21 May Not Be Required: Employment-Day Scenarios
IRAS illustrates specific no-clearance situations using employment duration, annual income and previous Singapore employment.
Read guide →TaxesWeb guide
Filing IR21 Online or by Post
IRAS offers electronic filing through myTax Portal and downloadable forms for postal filing. Choose the route and supporting schedules before submission.
Read guide →TaxesWeb guide
Common IR21 Errors: Calendar Years, Withholding and Corrections
Incomplete or incorrectly classified information can delay tax clearance or produce duplicate assessments.
Read guide →TaxesWeb guide
Late or Missing IR21: Filing and Enforcement
Where clearance is required, employers must notify IRAS at least one month ahead. Paying a composition amount does not replace filing the missing form.
Read guide →TaxesWeb guide
Checking IR21 Filing and Clearance Status
Employers can check filing and processing through myTax Portal or IRAS’s integrated phone service.
Read guide →TaxesWeb guide
IR21 Processing Time and Access to the Directive
Electronic and paper IR21 submissions have different typical processing periods. Missing information can extend either period.
Read guide →TaxesWeb guide
Amending, Adding to or Withdrawing an IR21 Filing
The route depends on whether you are correcting earlier income, reporting later taxable benefits or cancelling a filing because employment continues.
Read guide →TaxesWeb guide
Clearance Directives: Pay Tax or Release Withheld Money
After processing IR21, IRAS directs the employer either to pay the specified tax or to release withheld money.
Read guide →TaxesWeb guide
Paying Tax under a Clearance Directive
The payment deadline is ten days from the directive date, and is also shown on the directive itself.
Read guide →TaxesWeb guide
Unpaid Clearance Tax: Penalties and Recovery
An employer must remit the directive amount by its due date even while an objection is being reviewed.
Read guide →TaxesWeb guide
Working in Singapore or Abroad: Scenario-Based Tax Resources
This employee directory connects common work changes to the relevant IRAS guidance.
Read guide →TaxesWeb guide
Employer-Provided Air Travel: Business, Relocation and Home Leave
The purpose of an employer-funded flight determines its employment-tax treatment. Cash substitutes and home-leave travel have different treatment from business travel.
Read guide →TaxesWeb guide
Platform Worker Tax Obligations: A Resource Directory
IRAS links platform-worker filing, prefilling and record-keeping guidance in one directory.
Read guide →TaxesWeb guide
Online Selling and Services: Income Tax and Record Keeping
Repeated, organised online activity carried on for profit can be taxable business activity, including part-time work and activity through foreign platforms.
Read guide →TaxesWeb guide
Fixed Expense Deduction Ratios: Eligibility and Consistent Claims
FEDR allows qualifying workers to use prescribed expense percentages instead of itemising actual allowable expenses. The percentage and eligibility depend on the activity.
Read guide →TaxesWeb guide
Trade Losses and Unused Capital Allowances: Forward and Back
Unused business losses and capital allowances have different continuity conditions and may be subject to business-specific restrictions.
Read guide →TaxesWeb guide
Employee Benefits: The Exemption and Concession Checklist
Employment benefits are normally taxable unless a specific exemption or administrative concession applies. Each concession has its own conditions.
Read guide →TaxesWeb guide
Flexible Benefits: Tax Treatment Follows the Underlying Item
A flexible or cafeteria budget does not change whether a benefit is taxable. Employers must distinguish the items claimed.
Read guide →TaxesWeb guide
Corporate Events: Gifts, Prizes and Overseas Holiday Elements
IRAS distinguishes corporate-event benefits from the holiday element of an overseas trip.
Read guide →TaxesWeb guide
Company Cars and Related Benefits: Valuation and Private Use
Employer-provided cars and associated private benefits are taxable. Valuation depends on ownership, leasing, COE and the benefit supplied.
Read guide →TaxesWeb guide
Employer CPF Contributions: Compulsory versus Taxable Excess
Compulsory Singapore-employment contributions are not taxable, while voluntary amounts above the compulsory requirement are generally taxable.
Read guide →TaxesWeb guide
Childcare and Student-Care Subsidies: Different Tax Treatment
The exemption depends on a licensed childcare centre; student care has a separate taxable treatment.
Read guide →TaxesWeb guide
Employer-Paid Insurance: Premiums, Beneficiaries and Concessions
Insurance tax treatment depends on the policy type and whether employees have a contractual entitlement to its payout.
Read guide →TaxesWeb guide
Meal Benefits: Fixed Allowances, Overtime and Shared Food
A fixed monthly meal allowance is taxable; qualifying ad hoc overtime meals and broadly shared food have different treatment.
Read guide →TaxesWeb guide
Medical and Dental Benefits: Scope of the Employee Concession
Qualifying treatment for employees, spouses and children can be non-taxable; other dependants and personal purchases are treated differently.
Read guide →TaxesWeb guide
Other Employment Payments: Timing, Refunds and Classification
Conditional advances, leave encashment and employer contributions require specific timing and classification checks.
Read guide →TaxesWeb guide
Employer-Funded Overseas Holidays Are Taxable
IRAS treats overseas holiday benefits and holiday reimbursements as taxable employment benefits.
Read guide →TaxesWeb guide
Overtime Pay and Claims: Taxable Employment Income
Overtime allowances and pay claims are taxable. Separate concessions for overtime meals or transport do not exempt the overtime pay itself.
Read guide →TaxesWeb guide
Per Diem Rate Directory: Match the Travel Year
IRAS provides country and region rates for calendar years 2022–2026, with annual PDFs and alphabetical tables.
Read guide →TaxesWeb guide
2026 Per Diem Rates: Countries and Regions A–F
This IRAS table contains daily income-tax benchmarks in Singapore dollars for the A–F country and region group in 2026.
Read guide →TaxesWeb guide
2026 Per Diem Rates: Countries and Regions G–O
This IRAS table contains daily income-tax benchmarks in Singapore dollars for the G–O country and region group in 2026.
Read guide →TaxesWeb guide
2026 Per Diem Rates: Countries and Regions P–Z
This IRAS table contains daily income-tax benchmarks in Singapore dollars for the P–Z country and region group in 2026.
Read guide →Taxes · HistoricalWeb guide
2025 Per Diem Rates: Countries and Regions A–F
This IRAS table contains daily income-tax benchmarks in Singapore dollars for the A–F country and region group in 2025.
Read guide →Taxes · HistoricalWeb guide
2025 Per Diem Rates: Countries and Regions G–O
This IRAS table contains daily income-tax benchmarks in Singapore dollars for the G–O country and region group in 2025.
Read guide →Taxes · HistoricalWeb guide
2025 Per Diem Rates: Countries and Regions P–Z
This IRAS table contains daily income-tax benchmarks in Singapore dollars for the P–Z country and region group in 2025.
Read guide →Taxes · HistoricalWeb guide
2024 Per Diem Rates: Countries and Regions A–F
This IRAS table contains daily income-tax benchmarks in Singapore dollars for the A–F country and region group in 2024.
Read guide →Taxes · HistoricalWeb guide
2024 Per Diem Rates: Countries and Regions G–O
This IRAS table contains daily income-tax benchmarks in Singapore dollars for the G–O country and region group in 2024.
Read guide →Taxes · HistoricalWeb guide
2024 Per Diem Rates: Countries and Regions P–Z
This IRAS table contains daily income-tax benchmarks in Singapore dollars for the P–Z country and region group in 2024.
Read guide →Taxes · HistoricalWeb guide
2023 Per Diem Rates: Countries and Regions A–F
This IRAS table contains daily income-tax benchmarks in Singapore dollars for the A–F country and region group in 2023.
Read guide →Taxes · HistoricalWeb guide
2023 Per Diem Rates: Countries and Regions G–O
This IRAS table contains daily income-tax benchmarks in Singapore dollars for the G–O country and region group in 2023.
Read guide →Taxes · HistoricalWeb guide
2023 Per Diem Rates: Countries and Regions P–Z
This IRAS table contains daily income-tax benchmarks in Singapore dollars for the P–Z country and region group in 2023.
Read guide →Taxes · HistoricalWeb guide
2022 Per Diem Rates: Countries and Regions A–F
This IRAS table contains daily income-tax benchmarks in Singapore dollars for the A–F country and region group in 2022.
Read guide →Taxes · HistoricalWeb guide
2022 Per Diem Rates: Countries and Regions G–O
This IRAS table contains daily income-tax benchmarks in Singapore dollars for the G–O country and region group in 2022.
Read guide →Taxes · HistoricalWeb guide
2022 Per Diem Rates: Countries and Regions P–Z
This IRAS table contains daily income-tax benchmarks in Singapore dollars for the P–Z country and region group in 2022.
Read guide →TaxesWeb guide
Staff Recreation: Facilities, Corporate Passes and Reimbursements
Employer-provided facilities can qualify for a concession, but personal rentals and country-club access have different treatment.
Read guide →TaxesWeb guide
Employer-Paid Subscriptions: Private Use and Professional Licences
Tax treatment distinguishes personal memberships and fixed allowances from work-only reimbursement and licences necessary for employment.
Read guide →TaxesWeb guide
Tax Paid by the Employer: The Tax-on-Tax Benefit
When the employer bears an employee’s tax liability, that payment itself is a taxable employment benefit.
Read guide →TaxesWeb guide
Staff Training and Scholarships: Conditions for Non-Taxable Benefits
Genuine employer training open to all staff differs from a reward for past services and from salary paid during study leave.
Read guide →TaxesWeb guide
Transport Benefits: Business Trips, Commuting and Overtime
Transport tax treatment follows the purpose and structure of the payment. Fixed monthly allowances are taxable even where work travel also occurs.
Read guide →TaxesWeb guide
Reporting Tax Evasion: PHE Resource
Reports should describe deliberate tax misstatements and include concrete evidence, rather than treat every irregularity as proven evasion.
Read guide →TaxesWeb guide
Tax Investigation: PHE Resource
A tax investigation seeks the full facts of suspected offences and can involve records, interviews, premises visits and third-party checks.
Read guide →TaxesWeb guide
Adjudication Fees for PHE and Other Instruments
The Fourth Schedule sets the opinion fee, which can remain due whether or not the instrument ultimately attracts duty or relief.
Read guide →TaxesWeb guide
Property Valuation Fees for Stamp Duty Adjudication
The Fifth Schedule distinguishes property classes and value bands for official valuation charges.
Read guide →TaxesWeb guide
Seeking Adjudication in the Share Duty Section
Adjudication asks the Commissioner to determine the duty chargeable on an instrument.
Read guide →TaxesWeb guide
Supporting Documents in the Share Adjudication Section
The evidence list varies with the instrument, asset and legal effect being assessed.
Read guide →TaxesWeb guide
Agreement Duty Remission on Equity Sales
Agreement-level remission must be distinguished from duty on an executed transfer instrument.
Read guide →TaxesWeb guide
Submitting a Share Duty Adjudication Application
An adjudication application under Section 37(1) seeks the Commissioner’s opinion on duty chargeable.
Read guide →Taxes · HistoricalWeb guide
Historical M&A Share Acquisition Stamp Duty Relief
The M&A stamp duty relief lapsed for instruments executed from 1 April 2020 and should not be presented as an available current concession.
Read guide →TaxesWeb guide
Voluntary Disclosure of Share Stamp Duty Errors
Qualifying self-initiated disclosure can reduce penalties, but stamp duty has no one-year penalty-free grace period.
Read guide →TaxesWeb guide
Share Stamp Duty Audit Procedures
IRAS reviews stamping accuracy using a risk-based approach; audit selection does not necessarily mean a mistake has occurred.
Read guide →TaxesWeb guide
Share Duty Fraud and Investigation Resources
This directory connects readers to suspected-evasion reporting and the tax investigation process.
Read guide →TaxesWeb guide
Reporting Tax Evasion: Share Duty Resource
Reports should describe deliberate tax misstatements and include concrete evidence, rather than treat every irregularity as proven evasion.
Read guide →TaxesWeb guide
Tax Investigation: Share Duty Resource
A tax investigation seeks the full facts of suspected offences and can involve records, interviews, premises visits and third-party checks.
Read guide →TaxesWeb guide
Adjudication Fees in the Share Duty Section
The Fourth Schedule sets the opinion fee, which can remain due whether or not the instrument ultimately attracts duty or relief.
Read guide →TaxesWeb guide
Property Valuation Fees in the Share Duty Section
The Fifth Schedule distinguishes property classes and value bands for official valuation charges.
Read guide →TaxesWeb guide
Objecting to a Share Duty Assessment
An objection must state its grounds, include evidence and reach IRAS within 30 days of the assessment notice.
Read guide →TaxesWeb guide
Checking a Business’s GST Registration
The IRAS link opens the official GST Registered Business Search in myTax Portal. Search by business name or tax reference.
Read guide →TaxesWeb guide
Multilateral Convention on Tax Administrative Assistance
This IRAS reference redirects to the OECD’s original explanation of the Convention, developed with the Council of Europe in 1988 and amended in 2010.
Read guide →Taxes · HistoricalPDF guide
October 2021 Two-Pillar Statement: Full Original Policy Design and Historical Implementation Plan
The statement records the agreed design of Pillar One and Pillar Two, with a historical implementation plan. It is a foundational policy document, not a current Singapore filing guide.
Read guide →Taxes · HistoricalPDF guide
The October 2021 Two-Pillar Brochure: Reading a Historical Reform Plan
The OECD brochure combines the original statement, an implementation plan, background, questions and a reform timeline.
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IRAS GloBE and DTT Presentation: Full Scope, Rule Mechanics, Exclusions and Safe Harbours
The 43-page presentation explains the two-pillar background, covered groups, IIR, UTPR, domestic top-up tax, exclusions and safe harbours.
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May 2025 GloBE Model Rules Examples: IIR, UTPR, Income, Taxes and Transition Calculations
The old link labelled as March 2022 examples now leads to a document revised on 2 May 2025, incorporating guidance approved through January 2025.
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December 2022 Safe Harbours and Penalty Relief: Full Transitional, Permanent and NMCE Rules
This original OECD paper introduces transitional CbCR tests, a permanent simplification framework and a common approach to transitional penalty relief.
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February 2023 GloBE Administrative Guidance: Full Scope, Tax, Insurance, Transition and QDMTT Rules
The first administrative-guidance package addresses technical interpretation across group scope, income and taxes, insurance, transition and domestic minimum top-up taxes.
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July 2023 GloBE Administrative Guidance: Currency, Credits, SBIE, QDMTT and Safe Harbours
This package develops currency conversion, tax-credit treatment, substance exclusions, domestic minimum-tax rules and two safe harbours.
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July 2023 GloBE Information Return: Reporting Framework, Full Template and Filing Guidance
The original GIR combines group information, jurisdictional safe-harbour disclosures and detailed GloBE computations in a standard reporting template.
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December 2023 GloBE Administrative Guidance: Accounting, CbCR, CFC Allocation and NMCE Calculations
This package clarifies transitional reporting and calculation issues, including purchase accounting and non-material constituent entities.
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June 2024 GloBE Administrative Guidance: Deferred Taxes, Cross-Border Allocations and Flow-Through Structures
The fourth package addresses deferred-tax-liability recapture, carrying-value differences and allocation across entities and jurisdictions.
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January 2025 GIR Guidance: One Reporting Basis, Exceptions and Local Differences
Guidance on Articles 8.1.4 and 8.1.5 addresses GIR preparation where implementing jurisdictions have differences in their domestic GloBE rules.
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Article 9.1 Guidance: Government Tax Assets, Grace Limits and Both Worked Examples
The guidance limits use of certain pre-transition deferred-tax assets arising from government arrangements or new corporate tax regimes.
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January 2026 Side-by-Side Package: Complete Safe-Harbour and Incentive Rules
Approved on 5 January 2026, the package introduces simplifications, extends transitional CbCR relief, addresses substance-based incentives and sets out a Side-by-Side system.
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May 2026 UTPR Safe Harbour Guidance: Bridging 52–53-Week Fiscal Years
This short clarification addresses a gap between transitional UTPR relief and the new Side-by-Side or UPE safe harbours for week-based accounting years.
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Ruling 12/2022: Perpetual REIT Securities and Optional Distributions
The case treats subordinated perpetual securities as debt while separately examining QDS eligibility and the issuer’s deductions.
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Ruling 11/2022: Amended Securities and the Continuing Effect of Rulings
The case distinguishes non-material consent amendments from a material voting-rights change, even though the securities remained debt.
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Ruling 10/2022: Outsourced Technical Services and Withholding Tax
No business-source liability under the provisions considered did not eliminate withholding tax on technical service fees paid by Singapore customers.
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Ruling 9/2022: Transferring Long-Held Fixed Assets in a Restructuring
IRAS treated a specified transfer of long-held operating assets to a new group company as a capital transaction.
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Ruling 8/2022: Business Transfers, Inventory and Section 24 Elections
A capital business transfer still required separate treatment of inventory, capital-allowance assets and goodwill.
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Ruling 7/2022: A Partial Investment Disposal After Family Restructuring
The ruling treats a specified partial share disposal as capital while expressly leaving a later disposal open to review.
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Ruling 6/2022: Redeemable Preference Shares as Equity
Fixed cumulative dividends did not override ownership and profit-dependent features in this joint-venture investment.
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Ruling 5/2022: Business Trust Notes and QDS Related-Party Conditions
Notes subscribed by three trust unitholders were treated as debt, with a separate analysis of control over the issuer.
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Ruling 3/2022: Accounting Equity and Tax Debt Can Differ
The specified perpetual securities were accounted for as equity but characterised as debt for the tax provisions considered.
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Ruling 4/2022: REIT Perpetual Securities with Non-Cumulative Deferral
IRAS weighed the complete terms of the REIT instrument, including optional payments and winding-up rights.
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Ruling 2/2022: Tokenised Trust Units and Distribution Tax Treatment
The security token represented ownership units rather than a distinct debt claim in the specified business trust.
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Ruling 1/2022: Reinvested Foreign Dividends and Fund Exemption
Reinvesting an offshore dividend in shares did not transform the dividend into exempt investment cost when disposal proceeds later reached Singapore.
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Ruling 17/2021: REIT Securities, Ownership Rights and Interest
The ruling weighs fixed returns, subordination and the absence of unitholder rights in a perpetual financing instrument.
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Ruling 16/2021: Optional REIT Distributions and Debt Classification
A discretionary, non-cumulative distribution feature did not alone determine equity treatment in this REIT financing.
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Ruling 15/2021: Perpetual Securities and Winding-Up Ranking
The case addresses a REIT instrument with optional distributions and preferred-unit-equivalent rights on winding up.
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Ruling 14/2021: Foreign Trust Tax-Deferred Distributions as Capital
The specified distributions reduced investment cost, rather than being taxed as recurring rental distributions.
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Ruling 13/2021: Exchange Fees as Break Costs on Debt Securities
The ruling distinguishes a debt-related exchange payment from disposal gain and from a contractual prepayment fee.
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Ruling 12/2021: Offshore Dividends Used for Capital Reduction and Fees
An offshore receivable funded an equity redemption and a non-trade service expense without being physically brought into Singapore.
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Ruling 11/2021: Pre-Issue Accruals in a Second Securities Tranche
The securities were debt, but the part of a first distribution attributable to a period before the second tranche existed was not deductible interest.
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Ruling 10/2021: Corporate Perpetual Securities with Cumulative Arrears
The ruling considers a listed issuer’s fixed-return securities separately from shareholder distributions.
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Ruling 9/2021: Amalgamation and the Same-Business Loss Test
The continuing company could use the specified loss items because it already carried on the same business, subject to other conditions.
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Ruling 8/2021: Non-Cumulative REIT Financing Distributions
The case analyses a fixed-return perpetual issue where unpaid distributions did not accumulate or accrue interest.
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Ruling 7/2021: Subordinated Notes with Deferred Interest
A maturity date and cumulative interest obligations supported debt character in the specified note issue.
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Ruling 6/2021: Passive Investment Disposal and Non-Deductible Losses
The specified business-trust disposal was capital, bringing both non-taxable gains and non-deductible costs or losses.
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Ruling 5/2021: Guaranteed Senior Perpetual Capital Securities
The case considers a non-subordinated perpetual obligation with a foreign guarantor and cumulative distributions.
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Ruling 4/2021: Perpetual Financing for Group Funding and Investments
Debt character and interest treatment were established, while deductions depended on how the group financing proceeds were used.
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Ruling 3/2021: Franchise Income Despite Overseas Operational Activity
The proposed Singapore company’s franchise income was Singapore-sourced and taxable on accrual, despite extensive overseas activity.
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Ruling 2/2021: Foreign Dividends Offsetting Non-Trade Group Debt
The no-remittance finding depended on passive investment activity and dividends remaining offshore throughout.
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Ruling 1/2021: Joint-Venture Shareholdings and Related-Party Control
The ruling looks beyond joint-venture ownership percentages to voting, consolidation and common-control facts.
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Reporting Related-Party Transactions: The S$15 Million Test
The July 2026 instructions explain the reporting threshold, transaction totals and Form C disclosures.
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Transfer Pricing for Commodity Marketing and Trading
The second edition, dated 30 January 2026, links commodity pricing to actual functions, risk and market evidence.
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GST on Transfer-Pricing Adjustments: Concessions, Returns and Customs Procedure
The sixth edition distinguishes price increases, price decreases and conditional administrative concessions.
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Transfer Pricing for Centralised Group Activities
The January 2026 guide assesses headquarters remuneration through actual decision-making and value creation.
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Lease Accounting and Tax: FRS 116 and SFRS(I) 16
The fourth edition explains why lease accounting entries do not automatically determine tax deductions.
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BCRS Producer Transition Grant: Eligible Costs and Billing
NEA’s 20 January 2026 circular provides up to S$2,500 for registered beverage producers.
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Condominium Annual Value: A 2025 Comparison Case
The example shows why similar units can share an annual value while their property tax bills differ.
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Annual Value of a Newly Built House: The 2025 Example
A bungalow case demonstrates rental comparison, property attributes and owner-occupier tax treatment.
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Hotel Property Tax: Room Receipts and Annual Value
The fifth edition separates hotel rooms, food and beverage areas, function rooms and other spaces.
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Fixed Machinery and Property Tax: Direct Manufacturing, Building Services and Peripheral Functions
The third edition explains the limited annual-value exclusion for qualifying manufacturing machinery.
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Property Tax for Investors: Valuation, Payment and Objections
The fifth edition provides a practical framework for property owners and business investors.
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Property Tax on Green Energy Assets: Solar, Hydrogen, Electricity Imports and Carbon Capture
The 31 December 2025 guide distinguishes production machinery from structures, storage and building services.
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Private Condominium Valuation: Rent, Annual Value and Tax
This separately linked PDF illustrates a S$39,000 annual value and different occupation-based tax bills.
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Newly Built House Valuation: Features and Comparable Rents
The illustrated bungalow demonstrates how gross rental evidence is adjusted in an annual-value assessment.
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Why Neighbouring Landed Homes Can Have Different Property Tax
A semi-detached and terrace-house comparison links annual value to size, type and condition.
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Can a Condominium Have Higher Property Tax than a Landed Home?
This case compares a modern sea-view condominium with an older suburban terrace house.
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2020 Non-Residential Property Tax Rebate and Tenant Benefits
The sixth edition retains the historical rebate rules and owners’ obligations to pass benefits to tenants.
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En Bloc Sites: Land Assessment and Leasing Deferment
The fifth edition explains when redevelopment sites use land value and when deferment may be available.
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GST for Businesses: The 2026 General Guide Explained
The seventeenth edition introduces Singapore’s GST system and the distinctions businesses need for compliance.
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Preparing GST F5 and F8 Returns
The eleventh edition explains filing periods, return boxes, authorisation and payment.
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2023 GST Rate Change: Historical Business FAQs
The May 2024 FAQ version explains transactions spanning the change from 7% to 8%.
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2024 GST Rate Change: Business FAQ
The May 2024 FAQ addresses transactions crossing the change from 8% to 9% on 1 January 2024.
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GST InvoiceNow: Implementation Phases, Transactions, Data Fields and All Five Annexes
The second edition explains invoice-data submission through InvoiceNow and distinguishes current voluntary-registration conditions from later rollout phases.
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InvoiceNow-Ready Solution Providers: October 2026 List
The 1 October 2026 list identifies accredited solution providers, specific products and separate business and technical contacts.
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Free InvoiceNow Packages: September 2026 Directory
The dated provider list describes free packages for GST-registered businesses on GST InvoiceNow, but provider start and end dates differ.
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InvoiceNow Access Point Providers: The September 2026 Directory
This list identifies the accredited network connection providers, with local or foreign status and distinct support contacts.
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GST InvoiceNow: Implementation, Invoice Submission and Corrections — September 2026 FAQ
The updated FAQ resolves practical questions about phased participation, invoice transmission and continuing GST responsibilities.
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InvoiceNow GST Validation: Check Supplier Registration Before Issuing or Submitting
The March 2025 specification recommends software checks using a supplier’s GST number, invoice date and registration period.
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Getting Started with GST InvoiceNow
The June 2026 onboarding guide provides separate routes for packaged accounting software and customised enterprise systems.
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IMDA InvoiceNow Brochure: Network and GST Readiness
The February 2026 brochure explains structured e-invoicing and the separate requirement to submit GST invoice data to IRAS.
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Conditions for Voluntary GST Registration
The January 2026 guide sets out legally binding conditions before and after voluntary registration.
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Partial Exemption and GST Input Tax Recovery
The ninth edition explains recovery for businesses making both taxable and exempt supplies.
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GST for Charities and NPOs: Donations, Fundraising and Input-Tax Recovery
The tenth edition distinguishes taxable activities, donations and non-business purposes when assessing registration and input tax.
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GST Business Tests: Non-Business Receipts, Grants and Input Tax
The fifth edition explains how activity classification affects tax recovery, even where an organisation receives grants or donations.
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OVR Low-Value Goods: Seller Preparation Checklist
The checklist connects checkout tax controls with logistics information needed to prevent a second GST charge at import.
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OVR Remote Services: Preparation Checklist
This operational checklist covers Singapore customer location, GST status and billing controls for overseas remote services.
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Applying for a GST eGuarantee
The one-page process specifies the fields to give a participating financial institution when IRAS requests a guarantee.
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GST Time of Supply: Complete Rules,13 Examples and Connected-Person Appendices
The sixth edition determines the accounting period in which supplies and output tax must be reported.
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GST Reverse Charge: Imported Services, Low-Value Goods and Complete Compliance Guide
The tenth edition explains when the Singapore recipient accounts for GST on imports rather than relying on supplier billing.
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GST Foreign-Currency Conversion: Approved Rates and Documentation
The fourth edition sets conditions for converting foreign-currency supplies into Singapore dollars.
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Pre-Registration GST Claims: Full Conditions,16 Examples and Apportionment Rules
This guide applies to businesses registered from 1 July 2015 and separates goods from services when evaluating earlier GST.
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Employee Fringe Benefits: GST Input Claims, Gifts, Private Use and 2025 Concessions
The fourteenth edition separates business-related input tax recovery from possible output tax on benefits supplied to staff.
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GST Expense Recovery: Reimbursements, Disbursements and Input Tax
The seventh edition bases expense-recovery treatment on whether the payer acted as principal or agent.
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Missing Trader Fraud: GST Due Diligence
The fourth edition explains risk-based purchasing checks and the knowledge principle affecting input-tax claims.
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Import GST: Ownership, Permits, Agency Rules and Suspension Schemes
The twelfth edition links customs import obligations to GST reporting and ownership of the goods.
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Investment Precious Metals: GST Eligibility, Coin Lists and Input-Tax Calculations
The twentieth edition defines qualifying investment gold, silver and platinum and distinguishes exempt local sales from zero-rated exports.
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GST Recovery on Re-imported Value-Added Goods
The fifth edition permits recovery in specified customer-goods arrangements rather than every re-import.
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OVR for Low-Value Goods: Complete Supplier, Marketplace and Customer Guide
The actual January 2026 PDF is the fifth edition, although some referring links still describe a first edition.
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GST in FTZs, Warehouses and Excise Factories: Movement, Trading and Reporting
The fourth edition follows goods through customs control and separates suspension from the treatment of local goods and services.
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ACMT Scheme: Manufacturer Benefits, Logistics Responsibilities and GST Returns
The March 2026 guide distinguishes approved manufacturers from logistics companies participating in an ACMT arrangement.
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ARCS: Refiner and Consolidator Imports, Goods Waivers and Input Recovery
The twelfth edition gives distinct GST privileges and recovery rules for investment-metal refiners and consolidators.
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GST on Exports: Zero-Rating, Evidence and Extended Deadlines
The twelfth edition explains export evidence for direct, indirect, consolidated and hand-carried sales.
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Hand-Carried Exports: Changi Inspection, Digital Clearance and GST Evidence
The ninth edition explains evidence for zero-rating commercial goods carried through Changi Airport.
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GST Input-Tax Attribution: Direct Costs, Residual Input and All Worked Applications
The tenth edition separates directly attributable expenditure from residual costs in a partially exempt business.
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Corppass: Manage Users’ Digital Service Access
The October 2024 training deck guides administrators through viewing, adding, editing and removing service authorisations.
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Check GST Filing and Application Access in Corppass
The illustrated checklist gives separate checks for administrators and GST preparers or approvers.
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Revenue Figures in GST Returns: FAQ
The FAQ explains why accounting revenue can differ from the total supplies reported for GST.
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Import GST Deferment Scheme: Eligibility, Controls and Reporting
The eleventh edition explains cash-flow deferment of import GST, which does not defer customs or excise duties.
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Imported Remote Services: Overseas Vendor Registration, Marketplace Liability and GST
The January 2026 guide covers both digital and remotely delivered non-digital services supplied to Singapore customers.
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Extended OVR Regime: Implementation Training Slides
This historical training deck explains preparation for the January 2023 extension and contains older tax-rate illustrations.
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OVR Air Courier Clearance: LVG Tests, GST Evidence, Permits and Double-Tax Refunds
The dated presentation focuses on couriers’ permit checks and item-level GST information rather than sellers’ registration alone.
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Imported LVG: Permits, GST Data and Double-Taxation Procedures for Logistics Operators
The FAQ explains non-payment permits, missing vendor information and mixed shipments under the extended OVR system.
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HCES Digital Endorsement: Customs Circular Updated June 2026
The updated circular identifies Customs eServices as the current retrieval route for hand-carried export endorsements.
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Gross Margin Scheme: Stock Records and Invoice Requirements
The one-page checklist specifies how used-goods traders document each purchase, sale and margin.
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Motor Vehicle Traders: GST Calculations, GMS, Hire Purchase and Eight Appendices
The tenth edition distinguishes new vehicles, Singapore-registered used vehicles and the permitted second-hand valuation schemes.
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Major Exporter Scheme: Eligibility, Applications, Reporting and Controls
The eighteenth edition explains non-dutiable import GST suspension and the limits on using MES status.
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Approved Third Party Logistics Scheme: Eligibility, Goods Movements and GST Reporting
The ninth edition targets Singapore logistics companies acting for overseas principals, with conditional import and local-supply privileges.
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Electronic Tourist Refund Scheme: CRA and Independent Retailer Requirements
The tenth edition addresses central refund agencies and independent retailers connecting to the electronic clearing system.
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Tourist Refund Scheme for Retailers: Eligibility, Sale Controls, Refunds and GST Reporting
The eighth edition explains point-of-sale checks, refund conditions and records for participating retailers.
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Electronic Tourist GST Refunds: Eligibility, Purchases and Airport Procedure
The FAQ explains what visitors must arrange at purchase and before departure to obtain a qualifying GST refund.
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Customer Accounting for Prescribed Goods: Thresholds, Invoices and Corrections
The tenth edition explains when the buyer, rather than the supplier, accounts for GST on specified local goods.
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Aerospace Import GST Suspension: Six AISS Scenarios, Reporting and Controls
The seventh edition sets out aerospace business eligibility and the controlled imports permitted under AISS.
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Aerospace GST: Aircraft, Parts, MRO Services and Import Relief
The eighth edition distinguishes qualifying aircraft, airworthy parts and the documentary requirements for zero-rating.
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Biomedical Industry GST: Clinical Materials, Research and Prototypes
The tenth edition separates clinical research import relief, contract-manufacturing concessions and the tax treatment of research funding.
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Approved Marine Fuel Trader Scheme: Eligibility, GST Returns and Record Controls
AMFT relieves approved bunker suppliers from upfront GST on specified local marine fuel oil purchases.
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Approved Marine Customer Scheme: Eligibility, Evidence and GST Adjustments
AMCS simplifies supporting documents for qualifying shipowners and managers procuring goods and repair services.
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Specialised Warehouse Scheme: Eligibility, Services and Storage-Space Zero-rating
SWS supports specified high-value goods and services in individually approved specialised warehouses.
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Banks’ Special GST Input Recovery: Sector Allocation, Proxies and Approval
From 1 April 2025, eligible banks can seek approval for attribution and apportionment instead of the industry fixed rate.
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GST Remission for Prescribed Funds: Evidence, Undertakings and Claim Years
These notes explain supporting invoices, allocated expenses and year-of-assessment conditions for qualifying investment funds.
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Insurance GST: Life and General Policies, Reinsurance, Commission and Claims
The tenth edition explains why policy classification, customer status and the service supplied determine the GST result.
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Banking Industry GST: Fees, Card Rewards, Syndicated Loans and Expense Recoveries
This industry guide distinguishes exempt financial transactions from separately taxable services and reward arrangements.
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Insurance GST: Cash Claims, Motor Repairs and Policyholder Declarations
The guide sets conditions for general insurers’ deemed input claims and distinguishes contracted motor-car repair expenses.
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GST for Fund Managers: Establishments, Unit Trusts and Overseas Costs
Fund management normally constitutes a taxable service even when the investments themselves involve exempt financial transactions.
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Container GST: Qualifying Sales, Repairs, Management and Rebilling
The guide distinguishes internationally used containers and contracted container services from standalone logistics charges.
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Gold Jewellery GST: Price Fixing, Trade-ins, Exports and Refining
The guide explains price-fixing arrangements and the narrower trade-in concession applying from 2025.
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Telecommunication GST: International Transmission and Zero-rating
Section 21(3)(q) relief depends on the prescribed service and transmission route, rather than the customer’s address.
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Property Owners and Holding Companies: GST on Sales, Rent and Nominee Options
Property classification affects charging, registration and input recovery; residential exemption does not cover every associated supply.
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Hotel GST: Deposits, Vouchers, Cancellations and Customer Billing
The hotel guide distinguishes payments for services, refundable security and compensatory receipts.
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Construction GST: Progress Claims, Back Charges, Settlements and Dormitories
Residential-property exemption does not exempt Singapore construction services performed by GST-registered contractors.
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E-Commerce GST: Goods, Remote Services, Platforms and Customer Location
Online sales follow ordinary GST principles plus specific overseas-vendor rules for remote services and low-value imports.
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GST International Services: Direct Connection, Direct Benefit and Apportionment
This clarification separates the location of goods or land from the identity of people who actually benefit from a service.
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Advertising GST: Media Sales, Agency Services and the 2022 Transition
The guide distinguishes media inventory, agency services and creative work, including the rules changed in January 2022.
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Web Hosting and Server Co-location: GST Relief, Ownership and Direct Benefits
The guide distinguishes hosting on the provider’s server from supplying an environment for the customer’s server.
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Digital Payment Tokens and GST: Classification, Transactions and Reporting
The treatment from January 2020 distinguishes qualifying payment tokens from utility, security and non-fungible tokens.
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NEMS GST: Electricity, Financial Hedges and Embedded-Generator Price Neutralisation
NEMS electricity sales, hedging gains and settlement-agent movements have different GST consequences.
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Master- and Sub-Metered Electricity: GST Supplies, Billing and Tax Invoices
En-bloc electricity procurement involves a retailer-to-landlord supply and a separate landlord-to-occupant supply.
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Exhibitions and Conventions: GST on Organisers, Admission and Ancillary Services
MICE zero-rating depends on event location, business capacity and the contractual and direct-beneficiary tests.
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Retail GST: Prices, Discounts, Vouchers, Consignment and Imported Goods
Retailers need consistent GST-inclusive pricing and transaction records that reflect who actually makes each sale.
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GST for Logistics Services: Transport, Handling, Storage and Export Evidence
The guide separates international carriage, free-trade-zone handling and first-leg import services from ordinary local logistics.
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Residential Development Land: GST Relief, Valuations and Remission
Exceptional land relief differs for GST-registered developers and developers seeking discretionary remission.
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Property Developers and GST: Sales, Construction Costs and Mixed-Use Recovery
The developer guide distinguishes taxable commercial development from exempt residential sales and related maintenance services.
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Real Estate Agency GST: Commissions, Co-broking and Property Transactions
Agency commissions are separate services from the property transaction, including residential-property transactions.
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Listed REIT Property GST: Self-Accounting Conditions and Reporting
The fifth edition transfers GST accounting on prescribed property purchases to a qualifying listed REIT or SPV buyer.
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Travel Industry GST: Products, Booking Fees and the January 2023 Transition
The second edition distinguishes principal travel sales from arranging services under the rules effective from January 2023.
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Export Manufacturing Tools: Local GST Zero-rating and Import Agency
Local tools retained for overseas-customer manufacturing can qualify only within the prescribed customised-tool and export conditions.
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Warranty Repairs: Included Warranties, Cost Recoveries and Authorised Repairers
This practice note distinguishes an included warranty obligation from a separate repair service to the manufacturer.
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REIT and Business Trust GST Concession: Eligibility, SPVs and Recovery Calculations
The qualifying period was extended to 31 December 2030, with the existing eligibility and partial-exemption conditions retained.
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Donations With Benefits From March 2021: Concessions, Draws, Valuation and 18 FAQs
This edition applies to donations made from 19 March 2021 and separates genuine gifts from fundraising sales.
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Charities and NPOs: Complete GST Self-Review Checklist
The checklist translates the charity FAQ into output-tax, input-recovery and reverse-charge checks against filed returns.
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Charities and Non-Profits: Fees, Donations, GST Recovery and Annual Adjustments
The FAQ distinguishes taxable subsidised fees from non-business funding and explains recovery-rate adjustments.
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Donations With Benefits Before 19 March 2021: Historical Tax Treatment
This historical guide applies to donations before 19 March 2021, despite the PDF’s January 2026 publication cover.
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Donations with Benefits: Tax Deductions, GST, Lucky Draws and Acknowledgements
The March 2021 edition records the revised fundraising-benefit concession; a January 2026 revision is available separately.
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Marine GST: Qualifying Ships, Five Delivery Routes and Repair Relief
Marine relief requires a qualifying ship and the specific goods or service conditions, not simply a marine customer.
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Temporary Visiting Ships: Customs Circular 19/2011
The September 2011 circular announces import GST relief and a permit waiver effective from 1 October 2011.
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GST ASK Annual Review: sampling, reconciliation, corrections and certification
The sixteenth edition dated 30 January 2026 sets out the review methodology for voluntary GST checks and specified scheme applications.
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GST ACAP: Eligibility, Independent Review and Continuing Compliance
ACAP assesses preventive and detective controls across the entity, transaction and GST-reporting levels.
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GST F3: Partnership and Partner Notifications
The form records partnerships sharing the same partners and requires each partner signature.
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GST on Business Transfers: TOGC Conditions and Other Excluded Transactions
The January 2026 eighth edition distinguishes excluded business transfers from ordinary asset sales.
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Illustrative GST Ruling: REIT Management Fees Settled in Units
This undated sample explains how an agreed cash fee can establish open-market value when paid in REIT units.
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Property Sale and GST Registration: Advance Ruling 01/2022
The ruling excludes a specific capital-asset disposal from the company GST-registration turnover.
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Dedicated IP Transit: GST Advance Ruling 01/2025 Explained
The ruling allows full zero-rating for the applicant particular international-network access subscription.
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Three Investment Properties and GST Registration: Ruling 01/2026
Three properties held for over 30 years were treated as capital assets for this registration ruling.
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GST Advance Rulings: Eligibility, Fees, Timing and Binding Effect
The November 2025 edition explains binding interpretations for seriously contemplated, specified arrangements.
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GST Technical Clarification Requests: Evidence for Six Common Cases
The checklist identifies information needed for six recurring technical clarification requests.
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2024 GST Rate Transition: Every Invoice, Payment and Delivery Branch
Two decision charts separate invoices issued in 2023 from invoices issued on or after 1 January 2024.
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Assurance Package: Budget 2022 Historical FAQ
This MOF FAQ records the originalS$6.6b package and explicitly anticipates later Budget 2023 enhancements.
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Budget 2022 GST Voucher Enhancements: Cash, MediSave, U-Save and S&CC
The FAQ explains the 2022 expansion of the permanent scheme, including service and conservancy rebates.
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The 2024 GST Rate Change: Invoices, Payments and Transitional Adjustments
The guide explains the historical transition from 8% to9%, including transactions crossing both the 2023 and 2024 increases.
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Tourist GST Refunds: Eligibility, Shopping and Airport Steps
The September 2025 visitor guide explains passport-linked eTRS refunds through Changi or Seletar Airport.
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Additional Conveyance Duties on Property-Holding Entities: Thresholds, Rates and Trusts
The guide tests indirect residential acquisitions through equity interests rather than treating every share purchase as share duty alone.
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Stamp Certificate Format from 20 October 2022
The illustrated certificate separates total purchase price from the price or market value used for the residential assessment.
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Stamp Certificate Format: April 2012 to October 2022
This historical sample identifies the certificate layout linked to the 4 April 2012–19 October 2022 issue period.
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Stamp Certificate Format: July 2010 to April 2012
The scanned sample shows the sale-and-purchase certificate used during27 July 2010–3 April 2012.
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Reading a Stamp Certificate Issued Before 27 July 2010
The illustrated older certificate uses a decorative original heading and a separate e-Stamping block.
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VCC Stamp Duty Notice under Sections60I and 60J
The notice covers chargeable-asset transactions within an umbrella VCC structure.
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Private Residential ABSD Declaration: Buyers, Beneficiaries, Trustees and Remission
The 27 March 2024 form records private-residential acquisition facts used to establish additional buyer stamp duty.
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Section 22C Notice: Renouncing a Bare-Trust Interest
A separate notice is required for each beneficiary renouncing an interest in the specified residential bare trust.
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Industrial Seller Stamp Duty Declaration
The March 2024 form records industrial-property holding periods and seller duty liability.
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Residential Seller’s Stamp Duty: Declaration Form and Every Holding-Period Band
The updated form distinguishes acquisitions before 4 July 2025 from the restored four-year holding-period regime.
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Industrial Property Seller’s Stamp Duty: The January 2013 Guide Explained
The original guide explains why approved industrial use and land zoning matter to seller duty.
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Landlords: Obtain and Verify the Tenancy Stamp Certificate
The June 2026 leaflet asks landlords to confirm stamping and retain the certificate with the tenancy agreement.
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Tenant Guide: Stamp a Tenancy Agreement and Obtain the Certificate
The June 2026 leaflet provides a five-step route for tenancy stamping through myTax Portal.
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The BEPS Multilateral Instrument: Treaty Matching, Anti-Abuse, PEs and Arbitration
The convention modifies covered tax agreements through matched treaty notifications, reservations and effective-date rules.
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Singapore 2018 MLI Notification:86 Treaties
The one-page list records treaties Singapore nominated on ratification 21 December 2018.
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Singapore’s 2018 MLI Position: All86 Treaties, Reservations and Clause Mappings
The 36-page document records Singapore position deposited on 21 December 2018.
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OECD MLI Status: Complete 107-Jurisdiction Directory as at 15 September 2026
The list distinguishes signature, deposited ratification and convention entry into force for 107 jurisdictions.
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Singapore’s MLI Positions: Treaty Abuse, MAP and Arbitration
The summary explains selected anti-abuse, permanent-establishment and dispute-resolution choices.
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The MLI and Singapore’s Tax Treaties: A Complete Reading of the 2019 FAQ
The April 2019 FAQ explains why bilateral matching is necessary after Singapore MLI ratification.
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CRS Amendment Regulations 2026: New Accounts, Digital Money and Reporting Duties
The actual Gazette text is S552/2026 despite the older 2016 amendment label used by the source link.
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CRS fifth edition: financial institutions, due diligence and the 2027 changes
The August 2026 guide integrates existing CRS duties with separately dated 2027 amendments.
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CRS Reportable Jurisdictions:2017–2025 Reporting Years
The register assigns jurisdiction lists and filing dates to each reporting year rather than one timeless country list.
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CRS Participating Jurisdictions: Effective-Date Lists
The document contains the list effective2 February 2026 and earlier date-banded versions.
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CRS XML v3.0: Singapore Submission, Account Fields and Correction Guide
From 1 January 2027, all XML submissions, including past-year returns, use OECD schema v3.0.
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OECD CRS FAQ: Reporting, Due Diligence and December 2025 Crypto Clarifications
The FAQ distinguishes questions on the amended CRS and gives practical reporting and due-diligence interpretations.
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CRS Compliance Guidelines: 23 Control Outcomes and the Complete Self-Review Toolkit
The October 2025 second edition sets23 expected outcomes and a self-review toolkit.
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Amended CRS: New Financial Institutions, Due Diligence and 2027–2028 Reporting
The infographic explains how newly covered 2027 institutions move from classification to their first 2028 registration and return.
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Amended CRS: Expanded Reporting and Due Diligence for Existing Institutions
The infographic groups preparation into expanded products, additional reporting and stronger due diligence.
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CRS Multilateral Competent Authority Agreement: Exchange, Confidentiality and Activation
The agreement establishes the legal and operational framework for exchanging financial account information between participating tax authorities.
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Singapore–Denmark CRS Agreement: Complete Exchange Rules
Concluded on 13 March 2017, this agreement became effective on 5 June 2017.
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Singapore–Finland CRS Agreement: Reporting Fields, Dates and Safeguards
The agreement was concluded on 22 November 2016 and effective from 31 January 2017.
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Singapore–Iceland CRS Agreement: Complete Exchange Rules
Concluded on 13 December 2016, the arrangement took effect on 31 January 2017.
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Singapore–Ireland CRS Agreement: Complete Exchange Rules
The 20 December 2016 agreement became effective on 31 January 2017.
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Singapore–Latvia CRS Agreement: Complete Exchange Rules
Signed on 20 December 2016, this agreement entered into force and became effective on 27 February 2017.
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Singapore–Lithuania CRS Agreement: Complete Exchange Rules
The arrangement concluded on 23 February 2017 became effective on 5 June 2017.
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Singapore–Malta CRS Agreement: Complete Exchange Rules
Concluded on 15 December 2016, the agreement took effect on 31 January 2017.
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Singapore–Norway CRS Agreement: Complete Exchange Rules
The agreement was concluded on 25 October 2016 and effective from 31 January 2017.
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Singapore–South Africa CRS Agreement: Reporting and Annex A Exchange Dates
The agreement concluded on 24 October 2016 became effective on 31 January 2017 and includes a detailed initial-account schedule.
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Singapore–United Kingdom CRS Agreement: Complete Exchange Rules
Concluded on 16 September 2016, the agreement became effective on 31 January 2017.
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CRS Registration and FATCA Information: Financial Institution and Trustee Routes
This October 2021 user guide explains separate registration paths for institutions and trusts.
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Non-UEN Entities: Complete Corppass Authorisation for CRS and FATCA
The March 2023 guide separates entity service selection, staff access and tax-agent authorisation.
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CRS for Account Holders: Tax Residence, Self-Certification and Updates
The illustrated brochure explains why financial institutions ask individuals and entities for tax-residence information.
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FATCA Amendment Regulations 2026: Commencement and Trustee Duties
Gazette S 553/2026 contains amendments commencing partly in August 2026 and mainly in January 2027.
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FATCA in Singapore: Financial Institutions, Account Reviews and Reporting
The January 2026 fifth edition explains Singapore’s Model 1 reporting duties and the transition from the 2014 to reciprocal 2018 agreement.
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FATCA Practical FAQs: Registration, Missing TINs and Account Reporting
The FAQs distinguish conditional 2025–2027 TIN relief from ordinary identification and filing obligations.
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The 2014 Singapore–US FATCA Agreement: Reporting, Due Diligence and Exemptions
The agreement signed on 9 December 2014 established Singapore-to-US automatic reporting and the initial phased data requirements.
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Singapore–US Reciprocal FATCA Agreement: Reporting and Due Diligence
Signed on 13 November 2018, this agreement superseded the original agreement for 2021 and later reporting years.
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Singapore CARF Regulations 2026: Registration, Due Diligence and Reporting
Gazette S 551/2026 brings Singapore’s Crypto-Asset Reporting Framework into operation on 1 January 2027.
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Crypto-Asset Reporting Framework: Singapore Provider, User and Filing Requirements
The August 2026 first edition explains which exchange providers, crypto-assets and transactions enter the 2027 regime.
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CARF: Reporting Crypto-Asset Providers, Due Diligence and Transaction Data
The visual checklist connects business-service scope, jurisdictional nexus and due-diligence controls.
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CARF FAQs: Reporting Nexus, Crypto Transactions, NFTs and Electronic Money
The December 2025 clarifications distinguish reportable transaction categories from whether a transaction creates taxable income.
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CARF Implementation Guide: Legal Frameworks, Providers, Due Diligence and Reporting
The 2024 Global Forum guide explains the building blocks for implementing crypto-asset tax-information reporting and exchange.
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CARF Multilateral Agreement: All Eight Sections and Reporting Categories
This OECD model provides the inter-authority framework, with placeholders that are completed through jurisdictional notifications.
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Country-by-Country Reporting: Eligibility, Notification and the Three Reporting Tables
The January 2026 fifth edition explains when a Singapore-parented multinational group must notify and file.
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Country-by-Country Reporting XML v2.0: Fields, Codes and Corrections
The 2019 guide explains the data model used for country-by-country exchange and record-level corrections.
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Singapore’s Dispute Resolution Profile: MAP and APA Access
The OECD-hosted profile, updated on 5 September 2024, explains Singapore’s approach to preventing treaty disputes, accessing MAP and implementing agreements.
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Singapore MLI Arbitration Profile: Process, Partner Notifications and Reservations
The profile records Singapore’s position as at 20 December 2024, including final-offer arbitration and scope reservations.
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Reducing Withholding Tax Through an Amendment: Supporting Documents
The checklist matches each amendment reason to evidence supporting a lower tax amount.
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Withholding Tax for Non-Resident Companies: The DTA and PE Decision Flow
The flowchart starts with Singapore-source income under sections 12(6) and 12(7) and tests treaty allocation of taxing rights.
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Software Payments: Copyright Rights, Product Copies and Withholding Tax
The January 2026 third edition characterises specified payments by the rights acquired, rather than the delivery medium or licence label.
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Singapore–Australia Tax Treaty: Income Categories, Permanent Establishments and MLI Remedies
This consolidated file combines the 1969 treaty, protocols, MLI changes and historical annexes.
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Singapore–Korea Tax Treaty: Revised Rules, Relief and Historical Annexes
The treaty signed on 13 May 2019 entered into force on 31 December 2019 and applies from 1 January 2020.
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Management Fees: Withholding-Tax Decision Flowchart
The decision chart distinguishes overseas services from Singapore services and highlights the expiry of the cost-pooling concession.
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Non-Resident Professionals: The 2003 Gross-versus-Net Tax Circular
This historical circular describes the original 15% gross-income regime and then-applicable 22% net-income option.
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2007 Public Entertainer Tax Circular: Historic Filing Rules and Examples
The June 2007 circular explains the shift from agent assessments to the section 45GA withholding regime from January 2008.
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S45 Budget Seminar 2003: Payment-Date and Deadline Reform
The slides document withholding-tax changes for transactions with payment dates from 1 April 2003.
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Non-Resident Individuals: Understanding the Source Withholding-Rate Table
The one-page table includes old professional, director and SRS rates and a public-entertainer concession ending in March 2020.
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Withholding Tax Payment Date: Every Deemed-Payment Rule and Example
The January 2026 third edition clarifies deemed payment and the fifteenth-of-second-month filing deadline.
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Companies in Liquidation: Corppass Delegation for S45 Withholding Tax Filing
The guide shows the chain of authorisation from the company under liquidation to the liquidator’s firm and its staff.
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Trust Income Tax: Transparency, Trustee Tax and Settlor Attribution
The January 2026 third edition explains ordinary trust income and settlement attribution, with special trust regimes expressly excluded.
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Pillar Two Training: IIR, UTPR and QDMTT Rule Order
The June 2026 second-edition slides explain how domestic and cross-border top-up rules interact.
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Singapore MTT and DTT: Group Scope, Parent Charging Rules and Domestic Top-Up Tax
This module identifies the group threshold, constituent entities and Singapore charging rules.
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Pillar Two Accounting Income: FANIL, Transparent Entities and Currency
GloBE income starts from financial accounting income, with rules for attribution and currency.
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GloBE Income Adjustments: Dividends, Currency, Insurance, Shipping and PE Allocations
Mandatory adjustments reconcile the accounting base to the GloBE measure for both MTT and DTT.
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GloBE Elections: Debt Release, Realisation, Stock Compensation and Five-Year Allocations
Optional adjustments require a valid election and tracking beyond the year it is made.
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Pillar Two Module 3A: Adjusted Covered Taxes, June 2026
Adjusted covered taxes require a bridge from qualifying accounting tax expense.
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GloBE Covered Taxes: Tax Credits, Later Adjustments, Losses and Distribution Tax
The module distinguishes credits treated as income from reductions of covered taxes.
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Pillar Two Covered-Tax Allocation: Flow-Through Entities, PEs, CFCs and Hybrids
Income attribution and tax allocation must be aligned without importing every foreign tax into DTT.
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Pillar Two ETR and Top-Up Tax: Jurisdictional Rates, QDMTT and Negative Tax Carryforward
The computation uses jurisdictional GloBE income and adjusted taxes, with special-entity groupings.
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Pillar Two SBIE: Payroll, Tangible Assets and Jurisdictional Adjustments
The exclusion combines eligible payroll and tangible-asset carve-outs rather than exempting all operating profit.
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Pillar2 Module4C: Entity Top-Up Allocations, De Minimis and DTT Payment Elections
The module allocates jurisdictional top-up tax and explains the annual small-jurisdiction election.
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Pillar Two Transition Rules: Deferred Tax and New DTT Transition Years
The June 2026 module explains the tax attributes carried into a jurisdiction’s GloBE transition year.
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Pillar Two Safe Harbours: CbCR, QDMTT and Simplified Calculations
Safe-harbour treatment requires an eligible jurisdiction, reliable inputs and the prescribed election.
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Pillar Two Restructuring: Mergers, Transfers, JVs and Multi-Parent Groups
Ownership changes require a new assessment of the group perimeter and the relevant financial years.
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GloBE Tax Neutrality: Flow-Through Parents, Investment Entities and Distribution Elections
Special rules address income taxed at an owner level and separately computed investment entities.
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Pillar2 Module9: Registration, GIR, MTT/DTT Filing, Payment and Records
The May 2026 slides distinguish group registration from information and domestic tax returns.
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Minimum Top-Up Taxes: Every June 2026 e-Learning Amendment
The June 2026 amendment note maps updates across the nine training modules.
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Global Minimum Tax Workshop Part 1: Framework and Computation, October 2025
This dated workshop explains Singapore MTT and DTT through an entity-classification and calculation sequence.
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Global Minimum Tax Workshop Part 2: The 2025 Group Case Explained
The second workshop part develops a hypothetical Singapore-headquartered group case.
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Pillar Two Registration: Every Field in the May 2026 Explanatory Notes
The 7 May 2026 notes explain the group data and authority needed for MTT and DTT registration.
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Qualifying R&D: Four Complete Technical and Evidence Examples
The examples connect a defined technical objective with novelty, technical uncertainty and investigation records.
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Employee Medical Expenses: Both Caps and Four MediSave Examples
The examples separate ordinary medical expenses from additional qualifying MediSave contributions.
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Business Renovation Tax Deductions: Section 14N Caps, Elections and Examples
The January 2026 eighth edition explains qualifying business-premises renovation and fixed expenditure periods.
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Renovation Deduction Errors: The 2019 Section 14Q Checklist and Later Changes
This older section 14Q checklist remains useful for classification mistakes but predates important later changes.
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Section 19B Intellectual Property Valuations: YA 2026 Thresholds and Report Requirements
A valuation must separate qualifying acquired rights and support their transaction-date open-market value.
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Key-Person Insurance: Five Deduction Conditions and Taxable Recoveries
A policy protecting lost business profits must satisfy all prescribed conditions for the key-person exception.
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Employee Insurance: Seven Scenarios for Premiums and Payouts
The comparison separates the employer, employee and subsequent discretionary payment at each stage.
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Machinery and Plant Capital Allowances: Functional Tests and Asset Examples
Capital-allowance eligibility depends on what an asset does in the particular business.
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Prescribed Automation Equipment: All 29 Statutory Categories
The linked rules prescribe categories for section 19A(2) allowances and show amendments to the original 2004 schedule.
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Section 24 Election for Companies: Notice Format and Joint Signatures
This sample letter identifies the transferor, transferee and assets for a company election notice.
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Computer Software Tax Treatment: Usage Rights, Ownership and Development
The comparison distinguishes a licence to use software from ownership of the underlying rights.
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Hybrid Instruments: Debt or Equity Classification and Income Tax Treatment
Legal rights and obligations govern classification of instruments combining debt and equity features.
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Employee Share-Plan Deductions: Treasury Shares, SPVs and YA 2026 Changes
The guide distinguishes treasury shares, market purchases and newly issued holding-company shares.
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Pre-Revenue Expenses: Section 14R, First Receipts and Worked Tax Computations
The relief concerns qualifying revenue expenditure and uses a defined deemed commencement date.
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When Does a Business Commence? Operational Readiness and Six Industry Examples
The actual commencement date depends on operational readiness and the first ordinary commercial activity.
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IR8A and Appendix 8A for 2026: Income, Corrections and Benefit Calculations
The YA 2027 notes set out employee coverage, the 1 March 2027 deadline and correction methods.
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Appendix 8B for 2026 Gains: Complete ESOP and ESOW Reporting Notes
The YA 2027 notes explain recognition dates, Singapore-employment connection and currency conversion.
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2026 Employment Income Gazette: Who Must Report by 1 March 2027
The Gazette notice of 31 July 2026 requires the prescribed return by 1 March 2027.
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Corppass Authorisation for Employment Income Records: Complete Setup Guide
The September 2025 guide explains service assignment for staff and tax agents submitting employee records.
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2026 Form IR21: Every Main Section and Equity Appendix
The 2026 form records the employer’s notification, withheld money and the employee’s income by calendar year.
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IR21 January 2026 Notes: Complete Tax-Clearance Filing Guidance
The notes explain the employer’s duties where non-citizen tax clearance is required.
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The 2004 Accounting-Year Reform: Non-Trade Income, Donations and Transition
The circular explains the historical move away from using two reporting periods for business and non-trade income.
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The 2007 Accounting-Year Circular: ECI Waivers and Transition Rules
The supplement explains proposed legislation, ECI administration and the YA 2009 transition.
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Deceased-Owned Property: Preparing an Owner-Occupier Rate Extension Appeal
The form gathers estate, beneficiary and occupancy facts for an extension request.
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ASK Section 1: Assessing GST Practices
The June 2021 user guide walks through the GST-practices questionnaire and improvement record.
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ASK Section 2: How to Complete the GST Pre-Filing Checklist
The March 2020 user guide explains how to complete applicable checklists and retain the review.
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Foreign-Asset Disposal Gains: Section 10L, Economic Substance and IP Nexus
The June 2025 third edition explains the regime for covered gains on disposals from 1 January 2024.
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Donated Real Property: Market-Value Endorsement Form for IPCs
The recipient IPC completes the form using the donor identity and an independent property valuation.
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Tax-Deductible Donations or Sponsorship? Conditions and Practical Examples
The guide distinguishes a voluntary gift from a commercial arrangement with retained rights or benefits.
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Employer-Paid Income Tax: Eight Historical Tax-on-Tax Worked Examples
The historical examples show why employer-paid employee tax creates an additional taxable benefit.
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Beauty and Wellness Businesses: Records, Packages and Tax in the 2020 Guide
The trade guide addresses sales, treatment-package usage and tax records for self-employed operators.
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Self-Employed Tax Workshop: Complete Records, Commission Reporting and Rental Income
The slides explain separate reporting of gross receipts, allowable costs and personal rental income.
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Self-Employed Entertainers: Records, Expenses and Historical Withholding Examples
The English trade guide covers performance receipts, project costs and the distinction from salaried employment.
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Freelance Performers and Show Organisers: IRAS’s2020 Tax and Record-Keeping Guide
This separate Chinese-language PDF is paired with IRAS’ English entertainer guide for the English explanation.
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Gig Worker Tax: Status, Filing, Expenses and All Seven FAQs
The guide distinguishes a contract of service from independent work under a contract for service.
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Gig Workers: Income Reporting, Expenses and Records
The February 2024 factsheet summarises filing triggers, business records and occupation-specific deductions.
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Tax for Self-Employed Hawkers: Records, Expenses and Returns in the 2020 Guide
The guide explains how stall operators substantiate receipts and deductible costs.
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Tax for Independent Legal Practitioners: IRAS’s 2020 Course
The 2020 seminar distinguishes sole-proprietor, partnership and corporate tax obligations.
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Tax Seminar for Domestic-Worker Agencies: Income, Expenses and Record Evidence
The slides help agencies organise business accounts and distinguish deductible expenditure.
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Medical Practice Tax Obligations: IRAS’s December 2020 Presentation
The 2020 seminar covers individual, partnership and company reporting responsibilities.
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Religious Practitioners: All Eleven Income, Gift and Expense FAQs
Tax treatment follows the connection between receipts and employment or religious services.
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Sharing-Economy Tax: Drivers, Crowdfunding, Marketplaces and Platform Roles
The guide separates transport, crowdfunding, online marketplaces and platform fees.
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Live Commerce Streamers: Cash, Benefits, Expenses and Tax Filing
The 21 February 2024 infographic explains self-employment income from live commerce.
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Social Media Income Tax: The S$100 Rule and Every Example
The FAQ explains why commercial benefits remain taxable and when a narrow exception applies.
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Sports Awards and Sponsorship: All Thirteen Athlete Tax FAQs
The FAQ distinguishes taxable professional receipts from non-commercial sporting awards.
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Taxi Income: Reporting Formats, Both Expense Options and Worked Examples
The guide contrasts the 60% fixed deduction with substantiated actual costs.
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Tax Guide for the Tuition Industry: Records, Lesson Packages and Business Tax (2020)
The guide covers tutors, tuition providers and agencies assigning tutors.
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Commission Income Pre-Filling: All Six Questions and Correction Routes
Intermediary reporting does not remove the agent’s responsibility for an accurate return.
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PHC Income Prefilling: All Fourteen FAQ Answers
The FAQ distinguishes operator data, filing duties and assessment corrections.
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Limited Liability Partnerships: Transparent Taxation, Capital Restrictions and Asset Transfers
An LLP is legally separate but generally tax-transparent for income tax.
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Limited Partnerships: Income Tax, Loss Restrictions and Partner Conversion
The guide explains tax transparency and why deduction restrictions differ by partner status.
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Director’s Fees and Employment Bonuses: Income Timing and Company Deductions
The fourth edition, dated 30 January 2026, distinguishes employee taxation from company expense timing.
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Employer-Borne Income Tax: Complete Tax-on-Tax Worked Examples
Worked examples explain how employer-paid tax becomes an additional employment benefit.
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Employee Equity Tax: ESOP, ESOW, QEEBR and Departure Rules
The sixth edition of 30 January 2026 covers ESOP, ESOW, deferral and tracking.
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Company MediSave Contributions to Self-Employed Persons: All 14 FAQs
The 1 November 2024 FAQ explains qualifying contracts, limits and recipient treatment.
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CPF Cash Top-Up Relief: Limits, Family Eligibility and Automatic Claims
The February 2025 infographic distinguishes self and family top-ups and later exclusions.
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Platform Worker CPF: Complete 2025–2029 Contribution Tables
The March 2026 tables show phased contributions for workers born from 1995 or opting in.
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Platform Workers Without Increased CPF Savings: MediSave Table
The table applies to pre-1995 workers who have not opted in.
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WMCR from YA 2025: Fixed Relief, Transition Dates and Seven Examples
The Budget 2023 document distinguishes children qualifying under old and new arrangements.
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Published Tax Governance Policy: Compliance, Oversight and Risk Controls
The one-page sample connects compliance commitments with accountable governance.
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CTRM: Corporate Tax Controls, Independent Review and Three-Year Status
The programme links self-review, independent assessment and IRAS approval.
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GST ACAP Renewal: Review Scope, Sampling and Post-Renewal Obligations
The guide explains renewal after Premium or Merit status.
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Foreign Tax Credit Worked Example: Separate Country and Income Limits
The YA 2021 illustration limits each foreign-income credit separately.
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Foreign Tax Credit: Following the Company Eligibility Flowchart
The diagram separates residence, Singapore taxation, treaty coverage and foreign refunds.
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Foreign Tax Credit Pooling: Complete YA 2021 Calculation
Pooling combines qualifying Singapore tax allocations before applying the credit limit.
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Singapore M&A Scheme: Allowances, Conditions, Examples and Historic Stamp Relief
The January 2026 eighth edition extends qualifying income-tax benefits through 2030.
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Industrial Building Allowance Phase-Out: Transitional Conditions and Worked Claims
The guide explains the 22 February 2010 cut-off and protected earlier commitments.
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Group Relief FAQ:75% Tests, Continuous Periods and Completing GR-A/GR-B
The guide distinguishes qualifying transfers from unrestricted consolidation of group profits.
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Section 10D Investment Businesses: Income-Producing Assets and Deduction Limits
Active management of retained investments is different from investment dealing and passive holding.
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Historical Enhanced Carry-back Relief: YA 2020 and YA 2021 Conditions and Calculations
The historical enhancement extended the look-back from one year to three.
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YA 2021 Estimated Carry-Back Election for Companies
The form records an irrevocable choice and provisional loss or allowance amounts.
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Economic Substance Advance Rulings: Additional Section 10L Evidence
The checklist focuses on group relationships, outsourcing oversight and trust-manager resources.
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Foreign Entity Classification for Singapore Income Tax
The 30 October 2025 table classifies selected foreign legal structures.
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Spontaneous Ruling Exchange: All Six FAQs and the 2025 Timeline
The FAQ distinguishes eligible exchange relationships and the post-2025 deadline.
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Appraiser Licence Testimonial: Evidence of Independent Competence
The template is completed by the licensed supervisor, not simply by the applicant.
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New Appraiser’s Licence: Qualifications, Evidence and GoBusiness Application
The system guide explains the individual application and its supporting evidence.
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Renewing an Appraiser’s Licence: GoBusiness Details, Payment and Certificate
The renewal guide follows the expiring-licence route and reviews updated particulars.
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Amending an Appraiser Licence: Residence or Employer Changes
The guide distinguishes licence amendment from annual renewal.
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House and unit number applications: new numbers, changes and withdrawal
The April 2023 guide covers development-related numbering through the PNAA service.
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Buyer-Created Tax Invoice Samples: Self-Billing and Customer Accounting
The two samples distinguish whose output tax is accounted for.
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Customer Accounting for Prescribed Goods: The Supplier Decision Process
The diagram tests goods, transaction value, customer status and exceptions.
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Customer Accounting for Prescribed Goods: The Buyer’s Decision Path
The customer accounts for output tax where the prescribed conditions are met.
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International Services: Land and Goods Zero-Rating Flowchart
The diagram separates a direct connection from merely mentioning an overseas asset.
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GST Section 21(3)(j): Three Tests for Zero-Rating Services
The one-page chart combines overseas contracting and the direct-benefit and connection tests.
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2022 Per Diem Rates: Complete Destination Schedule
IRAS’s 2022 table sets Singapore-dollar daily thresholds for business travel in 2022, with taxable excess reported for YA 2023.
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2022 Per Diem Rates: Complete Year-on-Year Comparison
IRAS’s 2022 table sets Singapore-dollar daily thresholds for business travel in 2022, with taxable excess reported for YA 2023.
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2023 GST Transition: All Five Supplier and Reverse-Charge Examples
Five worked examples show how transitional adjustments change tax without changing the underlying sales value.
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2023 GST Rate Change: Seven Preparation Checks
The one-page checklist dated 5 August 2022 accompanies the first-stage GST increase.
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2023 GST Rate Change: Invoices, Payments, Reverse Charge and Transition Checklists
The fifth edition, updated on 30 January 2026, addresses transactions spanning the 7%-to-8% change on 1 January 2023.
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2023 Per Diem Allowances: Complete Country Rates and Tax Treatment
IRAS’s 2023 table sets Singapore-dollar daily thresholds for business travel in 2023, with taxable excess reported for YA 2024.
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2024 GST Rate Change: The Complete Preparation Checklist
The checklist dated 25 May 2023 supports preparation for the historical increase to 9%.
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2024 Per Diem Allowances: Complete Country Rates and Tax Treatment
IRAS’s 2024 table sets Singapore-dollar daily thresholds for business travel in 2024, with taxable excess reported for YA 2025.
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2025 Per Diem Allowances: Complete Country Rates and Tax Treatment
IRAS’s 2025 table sets Singapore-dollar daily thresholds for business travel in 2025, with taxable excess reported for YA 2026.
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2026 Per Diem Allowances: Complete Country Rates and Tax Treatment
IRAS’s 2026 table sets Singapore-dollar daily thresholds for business travel in 2026, with taxable excess reported for YA 2027.
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Commission Agents: The 25% Fixed Expense Deduction
IRAS’s infographic introduces the fixed expense deduction from YA 2020 for qualifying self-employed commission agents.
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CPF Data Link-Up for AIS: All Five Submission Modes
The 18 September 2025 guide distinguishes employee data available through different CPF submission modes.
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AIS Original Employment Income Submission: Preparing Employee Records
The 15 September 2025 quick guide outlines the original-record submission workflow in myTax Portal.
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AIS Payroll Software: All 24 Recommended Controls
The recommendations dated 28 August 2026 distinguish core controls from additional useful features.
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AIS Quick Guide: Choosing Revision or Difference-Only Amendment
The 15 September 2025 quick guide walks through correcting employment-income records in myTax Portal.
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AIS-API 2.0 Validation: September–December 2026 Testing Guide
The 9 September 2026 guide sets separate test routes for payroll vendors and employers or service providers using in-house software.
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AIS Employment Income API2.0: Submission, Validation and Responses
Version 2.6, updated on 11 September 2026, specifies JSON submission of IR8A and Appendices 8A and 8B through APEX.
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Advance Ruling on Share Disposals: Evidence Checklist
This two-page checklist supplements an income-tax ruling request about a proposed share sale.
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GST for Advertising: Media Sales, Agency Services and the 2022 Transition
The third edition of 11 June 2021 documents the change from circulation-based to customer-based media-sales zero-rating.
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Angel Investor Deduction Claim: Confirmation and Annual Limits
The claim form requires an Enterprise Singapore confirmation letter for a qualifying deduction under section 37 K.
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AC Reporting Form: Trading Stock Appropriation and Asset Conversion
The AC form reports section 10J stock appropriation and section 32A asset conversion.
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Authorising Collection of Individual Tax Documents
Form F24-08 appoints another person to collect specified tax documents at IRAS, without authorising general tax management.
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Authorising an Individual Tax Agent: Access and Cancellation
The information sheet dated 14 September 2026 describes the taxpayer’s three-step digital authorisation process.
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Beauty and Wellness Audits: Package Revenue and Two S$160 Deferral Errors
This industry audit report identifies overstated deferred package income as a recurring error.
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Borrowing Costs Beyond Interest: Front-End Fees and Bond Discounts
The fifth edition dated 30 January 2026 covers prescribed costs that substitute for interest or reduce interest expense.
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Budget 2015 M&A Changes: Complete Annex A-6 Comparison
This historical annex describes changes effective for qualifying acquisitions from 1 April 2015 and extension to 31 March 2020.
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Budget Hotel Audits: Room Revenue, Cash Controls and Capital Costs
The report links underreported hotel income to incomplete occupancy records and cash-handling controls.
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Business-Asset Deemed Supplies: The 2003 Valuation Amendment
The circular of 28 July 2003 explains replacement-value treatment for used business goods given away or retained on GST deregistration.
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Business Record Checklist: Required Evidence Versus Recommended Schedules
The checklist compares GST-registered and non-GST businesses across source documents, accounting records and supporting schedules.
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COVID-19 Payouts: The Complete Historical IRAS Income Tax Table
This historical IRAS schedule distinguishes pandemic support paid to individuals from business grants that cover ordinary operating costs.
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PHC and Taxi Relief Payments: Every Scheme and the S$12,540 Example
This historical guide distinguishes government support from operator payments and rebates reducing business costs.
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CRS Registration Notice: The March 2018 Deadline
The notice of 26 February 2018 addressed reporting institutions already in scope at 31 December 2017.
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2017 CRS XML Consultation: All Eight Responses Explained
The 2017 consultation response explains changes to Singapore’s first CRS XML user guide.
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CRS for Account Holders: The Complete May 2017 Brochure
The March 2017 illustrated brochure explains what account holders may be asked to provide.
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Carry-Back Relief: Claiming Current Losses Against the Previous Year
The ninth edition dated 30 January 2026 explains the ordinary one-year carry-back system and its S$100,000 qualifying-deduction cap.
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Commission Agents’ 25% Expense Ratio: All Ten FAQ Answers
The FAQ limits the 25% deemed-expense option to qualifying individuals with annual gross commission not exceeding S$50,000.
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Companies in Liquidation: Completing the Receipts and Payments Declaration
The declaration records the liquidator’s opening balance, receipts, payments and closing balance for the stated period.
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Completing Tax Matters Before Strike-Off or Branch Cessation
The timeline distinguishes straightforward assessments from cases requiring further information.
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Corporate Assessment Reviews: Understanding the YA 2022 Timeline Example
This flowchart follows returns submitted on 30 November 2022 through initial assessments and subsequent reviews.
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Ruling 1/2023: Property Interest Transfers and the Conversion Date
The 3 January 2023 ruling selects the board-resolution date rather than the later URA written permission.
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Corporate Ruling 1/2024: Liquidation Proceeds Settled by Non-Trade Offset
The 1 March 2024 ruling treats a foreign subsidiary’s liquidation distribution as return of capital.
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Ruling 1/2025: Consolidated Perpetual Securities and Pre-Issue Distributions
The 3 March 2025 ruling separates investor interest classification from the issuer’s deduction scope.
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Ruling 1/2026: Offshore Branch Profits Repatriated to Head Office
The 2 January 2026 ruling follows foreign dividends from a Singapore branch to its overseas head office.
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Corporate Ruling 10/2023: Minority Shares Sold Under Drag-Along Terms
The 1 August 2023 ruling considers a buyer-initiated disposal of an unchanged long-term investment.
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Ruling 10/2024: Tender Premium as an Early Redemption Fee
The 2 December 2024 ruling concerns issuer cash purchases of existing QDS before maturity.
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Corporate Ruling 10/2025: Service Operations, Premises and Foreign Share Sales
The 2 June 2025 ruling assesses local service activity and premises for a non-pure equity-holding entity.
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Ruling 10/2026: Offshore Dividends Paid Directly to a Shareholder
The 1 July 2026 ruling follows foreign dividends from a subsidiary to the shareholder entirely offshore.
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Ruling 11/2023: Offshore Promissory Notes Used to Settle Dividends
The 4 September 2023 ruling traces same-day dividends settled by notes issued directly to the ultimate shareholder.
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Corporate Ruling 11/2025: Transfer of Improvement IP After Restructuring
The 2 June 2025 ruling separates an IP ownership transfer from compensation replacing trading income.
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Corporate Ruling 11/2026: Section 10L Substance for a Fund SPV
The 1 July 2026 ruling applies the substance test at the controlling fund holding-company level.
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Corporate Ruling 12/2023: Tender Premium Compensating Redemption Loss
The 4 September 2023 ruling categorises the stated compensatory premium as break cost.
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Ruling 12/2025: Call Option Premium on Early Redemption of QDS
The 1 August 2025 ruling considers a premium paid after exercise of an amended early-redemption option.
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Corporate Ruling 12/2026: Properties Held for at Least Fifteen Years
The 3 August 2026 ruling assesses internally restructured properties with long rental or business use.
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Corporate Ruling 13/2022: Foreign Issuer’s Senior Undated Notes
The 1 August 2022 ruling treats fixed-return, non-participating undated notes as debt.
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Ruling 13/2023: Share Sale Gains with Milestone Payments
The 1 December 2023 ruling treats initial and later milestone consideration consistently as capital.
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Corporate Ruling 13/2025: Foreign Share Buybacks and Local Director-Employees
The 1 August 2025 ruling examines actual share transfers under a foreign investee’s buyback.
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Corporate Ruling 13/2026: Capital Returns Through Three Foreign Property Trusts
The 3 August 2026 ruling follows capital-return distributions through X, Y and Z property trusts.
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Ruling 14/2022: Tender Premium Classified as a Break Cost
The 1 August 2022 ruling classifies a premium for early-redemption loss as break cost.
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Corporate Ruling 14/2023: Foreign Property Sub-Trust Capital Distributions
The 1 December 2023 ruling follows a property trust holding several property-specific financing vehicles.
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Corporate Ruling 14/2025: Second-Tier SPV and Headquarters Substance
The 1 August 2025 ruling considers an indirectly held investment vehicle managed by Singapore headquarters staff.
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Corporate Ruling 14/2026: Tax-Deferred Distributions from a Two-Tier Foreign Trust
The 1 September 2026 ruling requires a return-of-capital distribution to reduce the investment’s cost.
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Corporate Ruling 15/2022: Vessel Pool Profits and Local Manager Remuneration
The 1 August 2022 ruling distinguishes profit attribution, withholding and the Singapore participant’s shipping exemption.
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Corporate Ruling 15/2025: Offshore Promissory Notes Settling Interest
The 1 August 2025 ruling examines a documented sequence of note endorsements kept entirely outside Singapore.
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Corporate Ruling 15/2026: Holding-Company Working-Capital Loan Waiver
The 1 September 2026 ruling concerns a dormant borrower unable to repay a formal non-trade loan.
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Ruling 16/2022: Capital Receipt for Transferring Licensed-IP Improvements
The 3 October 2022 ruling concerns surrender of economic IP ownership ahead of a territorial business sale.
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Corporate Ruling 16/2025: Separating Investment Properties from Development Stock
The 1 August 2025 ruling concerns selected long-held rental properties in a mixed property business.
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Corporate Ruling 16/2026: Participating Redeemable Preference Shares
The 1 October 2026 ruling classifies a specific preference-share instrument as equity for income-tax purposes.
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Corporate Ruling 17/2022: Liquidating a Completed Loan-Holding Vehicle
The 1 November 2022 ruling treats a loan-offset liquidation distribution as capital return.
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Ruling 17/2026: Intellectual Property Transfers and Section 19B Charges
The 1 October 2026 ruling distinguishes capital IP disposal gains from recapture of earlier writing-down allowances.
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Ruling 18/2022: Preference Shares as Equity and Distributions as Dividends
The 1 December 2022 ruling confirms non-deductible dividends without Singapore withholding on the stated shares.
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Corporate Ruling 18/2025: In-Specie Foreign Shares on Liquidation
The 1 September 2025 ruling considers revaluation without disposal consideration received by the liquidating company.
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Corporate Ruling 18/2026: Long-Held Properties in a Group Restructuring
The 1 October 2026 ruling considers strategic properties held for between seven and eighteen years.
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Corporate Ruling 19/2025: Branch Business Transfers and Allowance Recapture
The 1 September 2025 ruling retains asset-specific tax adjustments despite an overall capital transfer.
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Corporate Ruling 2/2023: Ten-Year Notes Redeemed After Group Restructuring
The 1 March 2023 ruling classifies a compensatory tender premium on notes due in T+10.
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Corporate Ruling 2/2024: Exchange Fee as QDS Break Cost
The 1 April 2024 ruling identifies compensation for early-redemption loss as break cost.
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Corporate Ruling 2/2025: Fund Manager’s Long-Term Feeder-Fund Investment
The 3 March 2025 ruling separates a manager’s own investment redemption from its fund-management business.
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Corporate Ruling 2/2026: Local Staff and Outsourced Services for Section 10L
The 2 January 2026 ruling records both local human resources and a Singapore outsourced service provider.
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Ruling 20/2025: REIT Securities Exchange, Cash Premium and Separate Deduction Tests
The 1 September 2025 ruling distinguishes refinancing securities from additional securities issued for new cash.
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Ruling 21/2025: Perpetual Securities, Debt Classification and Deduction Timing
The 3 November 2025 ruling addresses perpetual securities with compounded arrears and a step-up rate.
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Ruling 22/2025: Early Tender Fees on QDS Purchases
The 3 November 2025 ruling classifies a tender amount above principal as an early-redemption fee or premium.
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Corporate Ruling 23/2025: Offshore Capital Reduction Payments
The 3 November 2025 ruling addresses using unremitted foreign income to return cancelled share capital offshore.
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Corporate Ruling 3/2023: Long-Term Shares Sold Before Winding Up
The 1 March 2023 ruling concerns an eight-year-plus investment distinct from earlier trading operations.
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Corporate Ruling 3/2024: REIT Rooftop Electricity Sales
The 1 April 2024 ruling rejects property-income transparency for electricity sold solely to the grid.
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Ruling 3/2025: Bank Business Transfer and Asset-Level Tax Adjustments
The 3 March 2025 ruling preserves financial-instrument and allowance rules within a capital banking-business transfer.
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Corporate Ruling 3/2026: Funding Subsidiaries and Section 10L Substance
The 2 January 2026 ruling assesses an investment company whose activities include debt and equity funding.
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Corporate Ruling 4/2023: Disposal of Fund Management Shares
The 2 May 2023 ruling assesses voting-only shares used to manage investment funds.
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Corporate Ruling 4/2024: Mortgaged Business and Investment Properties
The 1 April 2024 ruling weighs acquisition and restructuring history despite mortgage financing.
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Ruling 4/2025: Passive Investment Holding Despite a Fund Structure
The 3 March 2025 ruling finds that an incentivised vehicle was already a passive investor, despite its proposed repurposing.
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Corporate Ruling 4/2026: Sale of Owner-Occupied Office Floors
The 2 March 2026 ruling considers premises consistently acquired and used for the company’s own business.
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Ruling 5/2023: Offshore Spare-Parts Programme and Withholding Tax
The 2 May 2023 ruling separates foreign programme management from independently remunerated local logistics and repairs.
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Ruling 5/2024: Perpetual Securities, Debt Classification and Deduction Timing
The 1 October 2024 ruling considers unlimited deferral with arrears and additional distribution amounts.
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Ruling 5/2025: Foreign Seller, Singapore Manufacturing and Tax Presence
The 2 May 2025 ruling distinguishes a local manufacturer and support branch from the foreign seller’s own operations.
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Ruling 5/2026: Economic Substance for Foreign Disposal Gains
The 1 April 2026 ruling identifies lending income as relevant to the section 10L entity classification.
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Ruling 6/2023: QDS Tender Auctions and Early-Redemption Break Costs
The 1 June 2023 ruling concerns two consolidated note tranches and a tender oversubscribed at the early deadline.
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Corporate Ruling 6/2024: Outright Receivables Sale Versus Borrowing
The 1 November 2024 ruling assesses discounts on letters-of-credit receivables sold to overseas confirming banks.
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Corporate Ruling 6/2025: Contract Novation and Cessation of a Business Segment
The 2 May 2025 ruling assesses transfer of operating agreements before a group divestment.
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Corporate Ruling 6/2026: REIT Perpetual Securities and Deduction Timing
The 1 April 2026 ruling treats particular perpetual securities as tax debt despite equity accounting.
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Ruling 7/2023: Undersubscribed Note Tenders and Break-Cost Treatment
The 1 June 2023 ruling considers a clearing-price tender completed after an undersubscribed early deadline.
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Corporate Ruling 7/2024: Non-Interest-Bearing Arrears on Perpetual Debt
The 1 November 2024 ruling concerns cumulative deferred distributions that do not themselves earn interest.
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Corporate Ruling 7/2025: Pure Equity-Holding Entity Substance
The 2 June 2025 ruling applies the PEHE category rather than the broader operating-entity test.
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Corporate Ruling 7/2026: Amalgamation and the Same-Service Business
The 4 May 2026 ruling examines the use of an amalgamating company’s unabsorbed allowances and losses.
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Ruling 8/2023: Shipping Charter Novation Compensation under MSI-AIS
The 1 June 2023 ruling links charter-rate compensation to qualifying MSI-AIS shipping operations.
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Corporate Ruling 8/2024: Failed Section 13W Exemption, Capital Share Disposal
The 2 December 2024 ruling distinguishes a statutory exemption exclusion from ordinary income character.
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Corporate Ruling 8/2025: Cash Tender Fees on Cancelled QDS Notes
The 2 June 2025 ruling assesses an early-tender amount exceeding each 1,000 of note principal.
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Corporate Ruling 8/2026: Incentive Scope Versus Section 10L Substance
The 2 June 2026 ruling rejects incentive-based exclusion but accepts a separate economic-substance exclusion.
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Corporate Ruling 9/2023: Carving Out a Business Before Selling NewCo
The 3 July 2023 ruling separates a capital business-segment transfer from inventory and allowance adjustments.
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Corporate Ruling 9/2024: Percentage-Based Early Tender Fees
The 2 December 2024 ruling considers 100-plus-X percent tender consideration after the 2023 QDS change.
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Corporate Ruling 9/2025: Cash-and-Note Exchange Premium
The 2 June 2025 ruling considers replacing QDS with later-maturing notes and cash before maturity.
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Corporate Ruling 9/2026: Headquarters Substance for Foreign-Asset Gains
The 1 July 2026 ruling assesses a non-pure equity-holding headquarters with operational services in Singapore.
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Corporate Tax Exemption Worked Examples: Start-up, Partial and Mixed Rates
This example document separates start-up and partial exemptions and shows the change beginning in YA 2020.
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Corporate Tax GIRO Application: Completing the Paper Mandate
This form authorises both debits for corporate tax payments and credits for corporate tax refunds.
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Corporate Tax Objections and Appeals: Grounds, Evidence and Deadlines
The fourth edition dated 30 January 2026 requires a precise objection within two months of service of the assessment.
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Corporate Tax Phone Service: The Historical Menu Reference
This short reference explains the numeric identifiers and options in the corporate-tax integrated phone service.
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DEI Tax Computation: Income Allocation and Section 37B Examples
The explanatory notes allocate a Development and Expansion Incentive company’s income between concessionary and normal tax categories.
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Delivery Workers’ Expense Deductions: Rates, Filing and Every FAQ
The FAQ ties each deduction ratio to the delivery mode and caps total annual gross delivery income at S$50,000.
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Developer ABSD and Related Interest: Before and After TOP
The table distinguishes units developed for sale from those retained for investment.
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Digital Tokens and Income Tax: Payments, Mining and ICOs
The guide updated on 30 January 2026 classifies tokens by their rights and use rather than their marketing label.
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Directors’ Interest-Free Loans: Shareholder Capacity and Taxable Benefits
The third edition of 30 January 2026 explains why a director-shareholder’s loan is not automatically a shareholder benefit.
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Dormant Company Tax Computation: A Nil-Income Specimen
This one-page specimen records a company with no business activity and no income.
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ECI with Foreign Tax or Group Relief: Filing Before Exemption
The worked examples explain why the ECI field generally uses the amount before the start-up or partial exemption.
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Historical Estate Forms SC2 and SC4: A Complete Worked Asset Schedule
The sample follows a deceased person’s 2006 estate through the checklist and detailed property annexes.
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Historical Estate-Duty Checklist: Singapore-Domiciled Deaths
The June 2007 checklist determines when an old estate requires Form ED instead of the simplified SC route.
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Tax Information Requests: The Eighth Schedule’s Ten Required Items
The statutory extract lists the information required in a competent authority’s request under Part XXA.
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FRS 109 Tax Treatment: Financial-Asset Classification and Credit Impairment
The fifth edition dated 30 January 2026 explains accounting alignment subject to specific tax exceptions.
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FRS 39 Income Tax: Financial Instruments, Elections and Transition
The third edition dated 30 January 2026 retains the earlier regime while directing later adopters to FRS 109.
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Family-Owned Company Audits: Fifteen Tax-Return Checks
The report’s audits through 2022 highlight weak separation between family expenditure and company deductions.
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Business Foreign Exchange Tax: Revenue, Capital and Designated Accounts
The sixth edition dated 30 January 2026 distinguishes transaction exchange differences from financial-statement translation.
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Foreign-Income Expenses: Election, Carry-Forward Methods and Dividend Example
The second edition dated 30 January 2026 explains the concession for Singapore-incurred costs linked to later-remitted foreign income.
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Foreign Income Tracking Examples: YA 2024–2026 and a Source-Table Error
The four-page example follows interest and royalty balances through YA 2024, 2025 and 2026.
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Foreign Income Tracking: Ten Columns and Record-Keeping Rules
The explanatory notes require companies to track foreign income movements and related allowable expenses in their tax computations.
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Foreign Tax Credit Pooling: Conditions, Nine FAQs and Four Complete Examples
The third edition dated 30 January 2026 explains how Singapore residents can pool qualifying foreign tax credits.
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Foreign Tax Reduced After an FTC Claim: Giving Written Notice
This form addresses foreign-tax reductions that make a previously granted Singapore foreign tax credit excessive.
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Foreign-Sourced Income Exemption: Scope and Three Qualifying Tests
The fifth edition dated 30 January 2026 covers specified foreign income received by eligible Singapore tax residents.
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GHY v Comptroller of GST: Proving Actual Supplies for Input-Tax Refunds
The GST Board of Review’s 2023 decision rejected an input-tax appeal because the appellant did not prove the described supplies.
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GIG v Comptroller of GST: Proving Genuine Supplies and Input-Tax Entitlement
The 29 December 2023 decision dismissed a processor-trading input-tax appeal without finding deliberate fraud by the appellant.
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GST Bad Debt Relief: Complete Checklist and All Calculation Examples
This self-review checklist explains conditions and records before a GST bad-debt claim; it is retained rather than routinely submitted.
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GST Belonging Status: Business Establishments, Fixed Establishments and Service Customers
The fifth edition, published on 30 January 2026, separates the establishment supplying a service from the establishment using it.
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GST Business Records: Invoices, Electronic Systems and Complete Retention Requirements
The twelfth edition dated 30 January 2026 covers records supporting both income tax and GST returns.
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GST Divisional Registration: Conditions, Separate Returns and Continuing Liability
The sixth edition of 30 January 2026 explains an administrative arrangement that does not create separate taxable entities.
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GST GIRO Application: Registration References and Bank Signatures
The GST mandate requires different tax references for ordinary businesses, group registration and sole proprietors.
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GST Group Registration: Control, Shared Liability and Application Steps
The sixth edition, dated 30 January 2026, explains centralised GST reporting for qualifying commonly controlled companies.
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GST Statement for an Asset Supply Made in Satisfaction of Debt
The specimen statement separates the person disposing of an asset from its GST-registered owner and reconciles output tax, claimable input tax and the net GST position.
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GST on Vouchers: Redemption, Expiry, Intermediary Margins and Loyalty Points
The sixth edition of 30 January 2026 distinguishes multi-redemption vouchers from vouchers for specified goods or services.
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Group Relief Form GR-A: Transferor Details and Declarations
The transferor-company form records the claimant priority order, loss categories and qualifying shareholding period.
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Group Relief Form GR-B: Claimant Priority and Shareholding Evidence
The claimant-company form identifies transferors in order of priority and documents the qualifying group period.
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Group Relief: Current-Year Loss Transfers Between Singapore Companies
The third edition dated 30 January 2026 sets separate ownership, entitlement and accounting-year conditions.
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Hire Purchase GST: Financing, Invoices, Imports and the Margin Scheme
The guide separates taxable goods from exempt credit finance and identifies the parties entitled to input-tax evidence.
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Designated IPC Fund Declaration: Receipts, Payments and Undisbursed Amounts
The sample reconciles annual cash flows and identifies donations not distributed within five years.
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IRS Notice 2017-46: Historical FATCA TIN and Birth-Date Transition Rules
This US notice linked by IRAS distinguishes Model 1 reporting relief from foreign-TIN documentation rules.
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Individual Advance Ruling 01/2025: Settlement of a Founder’s Earnout
The ruling published on 4 April 2025 concerns a one-off settlement replacing future contingent sale consideration.
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Individual Carry-Back Election: Capital Allowances and Trade Losses
The form elects to offset unabsorbed deductions against assessable income of the immediately preceding YA.
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Ruling 01/2021: Taxable Gains from a Leveraged Employee Share Plan
The 21 May 2021 ruling values a leveraged-plan gain using the actual redemption amount less personal contribution.
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Individual Ruling 01/2022: Partner Equity and Permitted Buyers
The 23 August 2022 ruling addresses employee shares bought below market value without a further vesting period.
Read guide →TaxesPDF guide
Individual Ruling 01/2023: Stock Splits of Unvested Share Awards
The 25 July 2023 ruling concerns a value-neutral adjustment that leaves award terms and vesting unchanged.
Read guide →TaxesPDF guide
Ruling 01/2024: Partnership Business Transfer and Asset-Level Tax Treatment
This 28 August 2024 ruling treats a restructuring as capital while retaining inventory and capital-allowance rules.
Read guide →TaxesPDF guide
Individual Ruling 02/2021: Value-Neutral RSU Conversion After a Separation
The 30 June 2021 ruling considers replacement of unvested parent-company awards after a corporate separation.
Read guide →TaxesPDF guide
Ruling 02/2022: Interest on a Section 13O Fund’s Transferable Notes
The 16 December 2022 ruling examines transferable notes issued privately by a section 13O fund.
Read guide →TaxesPDF guide
Individual Ruling 02/2023: Legal Ownership and Deferred Economic Rights
The 25 July 2023 ruling distinguishes delayed distributions from a restriction on acquiring or selling shares.
Read guide →TaxesPDF guide
Individual Ruling 02/2025: Employee Investment in an Overseas Partnership Fund
This 4 April 2025 ruling separates an acquisition benefit from later returns received as a limited partner.
Read guide →TaxesPDF guide
Individual Ruling 03/2021: Online Investment Notes and Interest Exemption
The 30 June 2021 ruling concerns tradable notes funding Singapore businesses through a licensed platform.
Read guide →TaxesPDF guide
Individual Ruling 03/2025: Additional Founder Sale Consideration
The 4 April 2025 ruling explains why a sales-linked founder payment was part of share-sale consideration.
Read guide →TaxesPDF guide
Investment Holding Company Filing: Placing Income in the Correct Return Fields
This portal presentation illustrates investment-income reporting in Form C-S, Form C-S (Lite) and Form C.
Read guide →TaxesPDF guide
Investment Holding Income: Dividend Groups and Rental Blocks
The presentation distinguishes passive long-term investment holding from an active trading business.
Read guide →TaxesPDF guide
Investment Holding Company Tax Computation: Format and All 13 Notes
The specimen separates income streams, direct costs and common costs before applying the relevant tax reliefs.
Read guide →Taxes · HistoricalPDF guide
Investment Holding Tax Webinar 2024: Filing and Computation Workflow
The 23 October 2024 webinar combines annual filing duties, portal demonstrations and passive-investment examples.
Read guide →TaxesPDF guide
Investment Holding Worked Examples: Expense Allocation and Foreign Credits
The YA 2024 presentation works through passive holding and mixed trading-and-investment computations.
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Investment Holding with Routine Group Services: A Separate-Source Computation
The specimen keeps routine support-service income separate from dividends, interest and other investment sources.
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Liquidation Declarations: Worked Filing Dates When Receipts Change
Four examples distinguish earlier calendar-year assessments and later liquidator-period reporting.
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Liquidation Tax Filing: From Appointment to Final Meeting
The one-page checklist ties IRAS filing obligations to the stages of liquidation.
Read guide →TaxesPDF guide
Married-Couple ABSD: Every Ownership and Remission Scenario
The table updated on 27 April 2023 compares spouse profiles, existing ownership and conditional remission.
Read guide →TaxesPDF guide
Incorporating a Medical Practice: Commercial Substance, Remuneration and IRAS Reviews
The 9 September 2024 guide examines medical-company arrangements under the general anti-avoidance provision.
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Missing Trader Fraud: The Full GST Chain and Three Case Studies
The four-page illustration shows how apparently guaranteed-profit deals can expose several businesses to GST liability.
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Motor Vehicle Dealers: Inventory Tests, Private Costs and Audit Findings
The audit report explains the vehicle-use framework effective from YA 2021.
Read guide →Taxes · HistoricalPDF guide
New Company Form C-S/C Request: The 2018 Portal Workflow
The 12 October 2018 guide concerns companies whose first financial statements close in the year of incorporation.
Read guide →TaxesPDF guide
Nightclub Tax Audits: Revenue, Expenses and Non-Resident Performers
The report treats commercial flower-garland sales as business revenue rather than omitted gratuities.
Read guide →TaxesPDF guide
Non-GST Business Records: Complete Retention and Documentation Guide
The sixth edition dated 30 January 2026 explains full record keeping and the separate option for qualifying small businesses.
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Non-Singapore-Dollar Tax Computations: Conversion Rules and Complete Examples
The third edition dated 30 January 2026 follows the financial statements’ functional currency while keeping tax-return fields in Singapore dollars.
Read guide →TaxesPDF guide
Grantmakers’ Undertaking: All Nine Commitments and the Penalty Formula
The sample commits an eligible charity or approved NPO to segregated IPC funds, timely distributions and annual accountability.
Read guide →Taxes · HistoricalPDF guide
Preparing for the 2023 GST Rate Change: All Transitional Scenarios and Adjustments
The training deck explains operational preparation and illustrated 7%-to-8% transition scenarios.
Read guide →TaxesPDF guide
Printing IR8A and Appendices on One Page: Browser Settings Explained
The 29 January 2019 guide addresses unwanted browser headers, footers and multi-page printouts from myTax Portal.
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Private Hire Car Companies: Quarantining Section 10 F Losses
The report requires motor-car hire income, expenses and allowances to be separated from other business streams.
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Property Developer Tax: TOP Profits, Costs and the Single-Project Concession
The third edition dated 30 January 2026 separates development profit recognition from financial-statement revenue timing.
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Property Sale Advance Rulings: Acquisition, Use and Disposal Evidence
The supplementary checklist asks for the facts supporting a proposed property-sale tax position.
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Property-Tax Exemption Application: Owner, Occupier, Uses and Rental Fields
This form collects property and entity information for an exemption application under section 6(6) of the Property Tax Act.
Read guide →TaxesPDF guide
Published Advance Ruling Format: Offshore Dividends Paid Through CDP
IRAS illustrates the structure of a published ruling using a specific foreign-income remittance scenario.
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Research and Development Tax Measures: Qualification, Costs and Detailed Industry Examples
The eighth edition dated 30 January 2026 explains the R&D project test, expenditure distinctions and review process.
Read guide →Taxes · HistoricalPDF guide
R&D Claim Form (YA 2018 and earlier): Eligibility, Evidence and Calculations
This historical form covers section 14 D/14 DA claims for assessment years up to 2018 and directs later claims to a different form.
Read guide →TaxesPDF guide
REIT Tax Transparency: Distribution Conditions and Investor Withholding
The twelfth edition dated 4 December 2025 covers REIT trustees, approved sub-trusts and unit-holder treatment.
Read guide →Taxes · HistoricalPDF guide
Renovation Expenditure Caps in Foreign Currency: Two Tracking Methods
The 16 July 2021 example contrasts upfront cap conversion with annual Singapore-dollar utilisation tracking.
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Residential Rental Expenses: 15% Option, Interest and All Fourteen FAQs
The third edition dated 30 January 2026 explains an individual landlord’s annual choice between actual expenses and the simplified deduction.
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SFRS for Small Entities: Historical Tax Alignment, Elections and Three Tables
This legacy FAQ explains the tax implications of adopting the small-entity standard and its financial-instrument rules.
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SRS Bankruptcy Withdrawal: An Operator-Submitted Application
Form F04-03-SRS concerns an application for penalty-free premature withdrawal following bankruptcy.
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SRS Handbook, December 2017: Contributions and Retirement Withdrawal
The 7 December 2017 handbook explains the voluntary retirement-saving scheme and its contribution and withdrawal framework.
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Section 19 B IPR Declaration: Ownership, Valuation and Election
The declaration form supports writing-down allowance claims on qualifying intellectual property acquired for a company’s business.
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Section 13W Share Disposal Gains: 2026 Rules, Group Holdings and Property Exclusions
The fourth edition dated 30 September 2025 distinguishes disposals before and from 1 January 2026.
Read guide →Taxes · HistoricalPDF guide
Share Transfers and Liquidation Distributions: The 2004 Circular
The 30 August 2004 circular records two changes effective for instruments dated from 31 August 2004.
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Shipping Agents: Returns for Voyages Within Singapore Port Limits
The April 2022 form reports a foreign principal’s gross outward freight earnings where both loading and discharge ports are in Singapore.
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Shipping Company Audits: Exempt Income, Vessel Costs and Balancing Adjustments
The report focuses on misclassification between section 13 A or 13 E shipping income and normal-rate income.
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Simplified Record Keeping: Which Small Businesses Qualify
The guide updated in January 2026 sets conditions for simplified records without removing all document-retention duties.
Read guide →Taxes · HistoricalPDF guide
Singapore CRS Launch: The 1 January 2017 Implementation Notice
The 30 December 2016 notice announced the regulations and the wider approach to collecting account information.
Read guide →TaxesPDF guide
Singapore Double Taxation Agreements: IRAS Fourth-Edition Guide
IRAS’s guide published on 30 January 2026 explains treaty interpretation, eligibility for treaty benefits and the mutual agreement procedure for cross-border tax disputes.
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Singapore MTT and DTT: January 2026 Implementation Guide
Singapore’s second-edition guide explains the 15% minimum-tax framework for in-scope multinational groups, applicable to financial years beginning on or after 1 January 2025.
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Singapore’s Competent Authorities for International Tax Agreements: April 2026 List
The list effective from 20 April 2026 identifies Singapore’s authorised officials and directs different international tax matters to the relevant teams.
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Statutory and Regulatory Expense Deductions: Compliance Costs and Exclusions
The third edition dated 30 January 2026 explains section 14V deductions available from YA 2014.
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Tax Agent Access for Individual Clients: Services and Switching Profiles
The 23 July 2025 guide explains the individual-client login route and the services available to an authorised agent.
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PHC and Taxi 60% Expenses: All 16 FAQs and Exceptions
IRAS’s FAQ explains the choice between a 60% fixed deduction and actual allowable driving expenses.
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Taxi and Private-Hire Drivers: Pre-Filled Income and the 60% Expense Ratio
The 9 January 2024 infographic combines operator income pre-filling with the 60% expense ratio.
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Total Asset Method: Restricting Common Interest Deductions
The third edition dated 30 January 2026 uses a year-end asset-based proxy where common loan usage cannot be traced directly.
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Changing Assets Between Trading Stock and Capital Use: Tax Rules, Reporting and Examples
The 30 January 2026 third-edition guide distinguishes stock appropriated for non-trade or capital use from capital assets converted into trading stock.
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Transfer Pricing Guidelines 2026: Pricing, Documentation, Disputes and Detailed Transaction Rules
The ninth edition dated 4 June 2026 explains arm’s-length related-party dealings and the supporting compliance framework.
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Unabsorbed Allowances, Losses and Donations: Carry Rules and Shareholding Tests
The third edition dated 30 January 2026 separates capital allowances, trade losses and donations.
Read guide →Taxes · HistoricalPDF guide
YA 2020 Enhanced Carry-Back Election for Individuals
The Budget 2020 election form covers unabsorbed deductions carried to YAs 2017, 2018 and 2019.
Read guide →Taxes · HistoricalPDF guide
YA 2021 Individual Carry-Back Election: One-Year or Three-Year Relief
This historical election form offers the ordinary one-year route or the enhanced three-preceding-year route for YA 2021.
Read guide →TaxesPDF guide
YA 2026 Tax Filing: Notifications, AIS, Reliefs and Corrections
IRAS’s 16 February 2026 infographic explains why an employer’s AIS submission is different from an employee’s personal tax return.
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YA2026 IR8A and Appendix 8A: Reporting 2025 Employment Income
These notes concern remuneration for the year ended 31 December 2025, with the 1 March 2026 reporting deadline.
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YA 2026 Individual e-Filing: Avoiding Duplicate Income and Preparing Business Figures
The YA 2026 quick guide distinguishes automatically included information from amounts the taxpayer must declare.
Read guide →TaxesPDF guide
YA 2026 No-Filing Service: Review Income, Reliefs and Your Tax Bill
The January 2026 FAQ explains that No-Filing Service removes routine filing only when pre-filled income and reliefs are accurate.
Read guide →SchemesWeb guide
IRAS Schemes: Finding the Right Support for Your Business
Government payouts, corporate tax incentives and GST arrangements address different needs. This directory helps readers identify the relevant scheme before checking its detailed conditions.
Read guide →SchemesWeb guide
SME Cash Grant 2026: Eligibility, Calculation and Payment
Eligible Singapore businesses are assessed automatically for this grant. The announced payment is scheduled for November 2026, with support generally based on local employee headcount.
Read guide →SchemesWeb guide
Government Payout Self-Review: Checking CPF Records and Declaring Errors
Selected employers must substantiate their entitlement to wage-support payouts. CPF records should reflect genuine employment and the wages actually paid.
Read guide →SchemesWeb guide
Progressive Wage Credit Scheme: 2026–2028 Support and Qualifying Wage Increases
PWCS co-funds qualifying wage increases for lower-wage Singapore citizens and permanent residents. The 2026 enhancements extend the scheme and change future minimum increases.
Read guide →SchemesWeb guide
Uplifting Employment Credit: Support for Hiring Eligible Ex-Offenders
UEC offsets part of the cost of employing eligible local ex-offenders. Automatic assessment applies to specified recruitment channels; direct hires may require an application.
Read guide →SchemesWeb guide
Enterprise Innovation Scheme: Enhanced Deductions and the Cash Payout Option
EIS supports qualifying innovation expenditure for YA 2024–2028. Enhanced deductions and cash conversion have different conditions, and the new AI activity is excluded from cash conversion.
Read guide →SchemesWeb guide
SEC, EEC and CTO: Three Employment Supports with Different Eligibility
Senior-worker support, disability employment support and CPF transition offsets use different employee tests. Employers should identify the correct scheme before interpreting a payout.
Read guide →SchemesWeb guide
MediShield Life Premiums: Payment Support and IRAS Recovery Procedures
The IRAS page addresses unpaid MediShield Life premiums and recovery action. Coverage and premium assistance are distinct from the enforcement process.
Read guide →SchemesWeb guide
Refundable Investment Credit: Approved Projects, Tax Set-Off and Cash Refunds
RIC is awarded through EDB or Enterprise Singapore for approved substantive investment projects. It is not an automatic credit available to every company.
Read guide →SchemesWeb guide
Industry-Specific GST Schemes: Manufacturing, Marine, Logistics and Storage
Specialised GST arrangements are available for defined industries and transaction chains. Their eligibility and approval requirements depend on the individual scheme.
Read guide →SchemesWeb guide
General GST Schemes: Cash Flow, Used Goods, Exports and Warehousing
General GST schemes address different transaction and cash-flow situations. Select the relevant arrangement rather than assuming all schemes remove GST permanently.
Read guide →SchemesWeb guide
PWCS Glossary: Wage Definitions and the Qualifying-Year Rules
PWCS uses annual average wages and specific eligibility definitions. Understanding these terms helps avoid comparing the subsidy to basic monthly salary alone.
Read guide →SchemesWeb guide
CareShield Life Premiums: Assistance and Outstanding-Premium Recovery
CareShield Life concerns long-term care support for severe disability. The IRAS page focuses on premium payment assistance and the consequences of outstanding premiums.
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SkillsFuture Enterprise Credit: Use and Claim Before 30 November 2026
The IRAS link redirects to Enterprise Singapore’s official SFEC page. Existing eligible employers should check their credit and final-claim deadline.
Read guide →SchemesPDF guide
Applying for EIS Cash Payout: Companies and Partnerships
This digital-service guide separates preparing an EIS cash-payout application from the approver’s final submission to IRAS.
Read guide →SchemesPDF guide
CPF Transition Offset: Employee-Specific Appeal Form
The CPF Transition Offset form requires a separate appeal for each employee and supporting evidence within the scheme’s two-month appeal window.
Read guide →SchemesPDF guide
EIS Cash Payout: Eligibility, Filing and Record-Keeping
This IRAS factsheet dated 25 July 2024 explains the cash-conversion option for the scheme’s original five qualifying activities.
Read guide →SchemesPDF guide
Enabling Employment Credit: Employee-Specific Appeal Form
The Enabling Employment Credit form requires a separate appeal for each employee and supporting evidence within the scheme’s two-month appeal window.
Read guide →SchemesPDF guide
Enterprise Innovation Scheme: 2026 Third-Edition Guide
The 31 August 2026 EIS guide covers enhanced deductions for YA2024–2028 and introduces qualifying AI adoption for YA2027 and YA2028.
Read guide →SchemesPDF guide
Individual EIS Enhanced-Deduction Records: Business Details and Attachments
Individuals submit EIS enhanced-deduction and allowance records through their Personal Tax login, with provisions for claims involving more than one business.
Read guide →SchemesPDF guide
PWCS Digital Service: Eligibility Checks and Payout Records
The 20 November 2025 PWCS guide explains how employers check eligibility and obtain the latest payout breakdown.
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PWCS New-Employee Consent: Disclosure and Retention Requirements
An employer needs a new employee’s consent before IRAS releases that employee’s individual Progressive Wage Credit breakdown.
Read guide →SchemesPDF guide
Partnership EIS Enhanced-Deduction Records: Preparation and Approval
Partnerships use a dedicated EIS enhanced-deduction and allowance-record service, with separate preparer and approver responsibilities.
Read guide →SchemesPDF guide
PayNow Bank Coverage: NRIC, FIN and Corporate UEN Are Different
IRAS’s bank list updated on 9 June 2026 shows that PayNow support differs by identifier type.
Read guide →SchemesPDF guide
R&D Claim Form (YA 2019 onwards): Eligibility, Evidence and Calculations
The form records qualifying R&D projects and expenditure under sections 14 C and 14 D of the Income Tax Act. Separate project schedules are needed when a claim covers multiple projects.
Read guide →SchemesPDF guide
SEC, EEC and CTO: Checking Payouts and Requesting Breakdowns
The 20 November 2025 user guide covers digital enquiries for Senior Employment Credit, Enabling Employment Credit and CPF Transition Offset.
Read guide →SchemesPDF guide
Senior Employment Credit: Employee-Specific Appeal Form
The Senior Employment Credit form requires a separate appeal for each employee and supporting evidence within the scheme’s two-month appeal window.
Read guide →SchemesPDF guide
Tax-Agent Access to EIS Cash-Payout Applications
This short guide explains the tax-agent entry route for company and partnership clients. It does not permit agents to apply for individual clients.
Read guide →SchemesPDF guide
Tax-Agent Login for Partnership EIS Enhanced-Deduction Records
This guide directs authorised tax agents to the partnership EIS record-submission service and distinguishes it from company and individual filing.
Read guide →SchemesPDF guide
Uplifting Employment Credit: Eligibility Checker and Payout Breakdown Guide
The UEC digital-service guide explains how an employer checks payout eligibility and requests the latest employee-level breakdown.
Read guide →Digital ServicesWeb guide
IRAS Digital Services: Choosing the Correct myTax Portal Route
IRAS groups online services by taxpayer and tax type. Selecting the correct category makes it easier to find filing, payment, correspondence and account-management functions.
Read guide →Digital ServicesWeb guide
Employee Tax Services: Filing, Amendments and myTax Portal Records
The employee directory explains the online services available for individual income tax, including return filing, assessment amendments, payments and tax-agent authorisation.
Read guide →Digital ServicesWeb guide
Self-Employed Tax Services: Business Income, Amendments and Payments
Self-employed individuals use personal tax services to report trade income and manage assessments. Their amendment service and supporting-record requirements differ from the employee directory.
Read guide →Digital ServicesWeb guide
Reporting Taxi and Private-Hire Driver Income: Intermediary Submission
Intermediaries use a dedicated IRAS service to submit self-employed driver income records. Prepare the prescribed data file and retain the submission outcome.
Read guide →Digital ServicesWeb guide
Employer Digital Services: AIS, Tax Clearance and Wage-Credit Checks
Employer services cover employee-income reporting, Form IR21 tax clearance, secure correspondence and government wage-support checks. Each function uses its own access and record requirements.
Read guide →Digital ServicesWeb guide
Partnership Digital Services: Form P, Authorisation and EIS Records
Precedent partners and authorised representatives manage partnership tax through myTax Portal. The page also identifies forthcoming YA 2027 electronic filing requirements.
Read guide →Digital ServicesWeb guide
Company and Tax-Agent Digital Services: Filing, ECI and Account Management
Companies and their agents need Corppass-authorised access for corporate tax functions. The official directory distinguishes annual returns, ECI, assessments, payments and special applications.
Read guide →Digital ServicesWeb guide
Commission-Paying Organisations: Submitting Commission Records Online
The dedicated service lets organisations transmit commission-income records to IRAS. The prescribed file format and record limit should be checked before upload.
Read guide →Digital ServicesWeb guide
Property-Owner Digital Services: Tax Rates, Payments and Annual Value
Individual and corporate property owners have different access and concession rules. IRAS provides online services for occupancy status, tax balances, assessments and property records.
Read guide →Digital ServicesWeb guide
Property-Professional Digital Services: Ownership Updates and Valuation Records
IRAS separates public Annual Value searches from services reserved for authorised representatives, tax agents and legal professionals. Confirm the correct role before acting for a client.
Read guide →Digital ServicesWeb guide
GST Digital Services: Registration, Returns, Corrections and Account Checks
Businesses need the appropriate GST authorisation for most myTax Portal transactions. Public registration searches are available separately without login.
Read guide →Digital ServicesWeb guide
Stamp Duty Digital Services: Accounts, Payments and Stamp Certificates
E-stamping is integrated into myTax Portal. Individuals and business users follow different account routes, with document records and stamp certificates managed separately from payment.
Read guide →Digital ServicesWeb guide
Withholding Tax Digital Services: Preparing, Approving and Submitting S45 Forms
S45 filing can involve distinct preparer and approver stages. Businesses should track the final submission acknowledgement, not only a saved draft or an approval.
Read guide →Digital ServicesWeb guide
CRS and FATCA Digital Services: Registration, Reporting and AEOI Records
Reporting Singapore financial institutions use dedicated AEOI functions. Registration, profile maintenance, return submission and deregistration are separate processes with different permissions.
Read guide →Digital ServicesWeb guide
IRAS Bot: General Tax Help and Secure Status Checks
IRAS Bot provides round-the-clock help through the official website. Account-specific transactions generally require authentication, while officer assistance follows operating hours.
Read guide →Digital ServicesWeb guide
Government Payout Services: Notices, Eligibility Searches and Breakdown Requests
IRAS payout functions help recipients retrieve notices and understand employee-level calculations. Choose the account route matching the legal form of the recipient.
Read guide →Digital ServicesWeb guide
Singpass Foreign User Account: Personal Tax Access Without a Singapore ID
Foreign individuals without a Singapore-issued ID may need an SFA for personal income or property tax. Business Corppass users follow a different account-issuance route.
Read guide →Digital ServicesWeb guide
IRAS Digital Notices: Notifications, Authorised Recipients and Record Retention
Most tax notices are available through myTax Portal. Notification preferences help users see new documents, but the notice itself is retrieved from the secure portal.
Read guide →Digital ServicesWeb guide
Corppass for IRAS: Authorisation by Tax Type and User Role
Corppass grants business permissions; Singpass authenticates the user. Assign the appropriate service and role before staff or tax agents transact for an entity.
Read guide →Digital ServicesWeb guide
myTax Portal Technical Help: Browser, Login and Display Issues
IRAS technical guidance distinguishes browser problems from authentication and business-authorisation issues. Capture the error and service name before seeking support.
Read guide →Digital ServicesWeb guide
IPC Digital Services: Donation Submissions and Corporate Volunteer Declarations
Institutions of a Public Character use dedicated donation and CVS functions. A nil donation return and a corporate-volunteering declaration serve different reporting purposes.
Read guide →Digital ServicesWeb guide
myTax Portal Enhancements: Partnership, Employer and Donation Workflows
The official enhancement page explains changes introduced in 2025 and related later-year filing arrangements. Read its implementation dates before applying the revised workflows.
Read guide →Digital ServicesWeb guide
Paying Singapore Taxes: Choose the Payment Mode by Tax Type
The IRAS payment directory filters methods by tax type. Use the appropriate tax account and payment reference instead of assuming one method covers every liability.
Read guide →Digital ServicesWeb guide
IRAS Tax Refunds: Electronic Payment Modes and Exceptions
Tax credits are generally refunded automatically, subject to specified exceptions. Refund access depends on the correct bank linkage and the taxpayer’s account position.
Read guide →Digital ServicesWeb guide
Stamp Duty Forms: Declarations, Undertakings and Supporting Documents
This official form directory groups documents by their purpose. Select the form matching the transaction and the relief or assessment being requested.
Read guide →Digital ServicesWeb guide
Checking Corporate Tax Status: Returns, Applications and Payments
The official corporate-status page directs companies to IRAS Bot for selected tax checks. Have the company’s UEN ready and choose the correct status category.
Read guide →Digital ServicesWeb guide
Electronic Commission Reporting: Notices, Registration and Annual Deadlines
Commission-paying organisations receiving IRAS notices must collect, retain and submit the specified information. The process concerns non-employee commission recipients, not ordinary payroll reporting.
Read guide →Digital ServicesWeb guide
Preparing Commission Records: Recipient Details and Gross Income
IRAS specifies different identification fields for individuals and entities. The income record should cover the preceding calendar year and the recipients within the reporting scope.
Read guide →Digital ServicesWeb guide
Submitting Commission Records: API or myTax Portal
Organisations can report through integrated software or the online portal. Select the route that matches the record volume and the organisation’s systems.
Read guide →Digital ServicesWeb guide
Amending Commission Income Records: Submit Full Replacement Amounts
Commission amendments overwrite affected records. Enter the full correct amounts rather than only the difference from the original submission.
Read guide →Digital ServicesWeb guide
Donation Record Submission: IPC Deadlines, Authorisation and API Reporting
Approved IPCs, including qualifying grantmakers and government agencies, must electronically report tax-deductible donations. These records allow IRAS to include deductions in donors’ assessments.
Read guide →Digital ServicesWeb guide
Form IR21 e-Filing Tips: Roles, Drafts, AIS Data and Amendments
Tax-clearance filing requires the correct Form IR21 type and final submission by an authorised user. Saving a draft or sending it to an approver is not filing with IRAS.
Read guide →Digital Services · HistoricalPDF guide
The Archived GST Account Summary Guide: Viewing and Saving a Statement
The original short user guide explains how to open GST account details in myTax Portal and save a statement. The current service has evolved.
Read guide →Digital ServicesPDF guide
Section 23C Notice: Beneficial Equity Ownership Changes
The September 2022 form notifies changes in beneficial ownership in a residential property-holding entity.
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Stamp Duty Refund Declaration: Cash, CPF and Recipient Consent
The August 2025 form records one refund instruction per document reference number.
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ABSD Remission Undertaking: Housing Developments of Four Units or Fewer
This small-development undertaking combines commencement, completion and all-unit sales conditions.
Read guide →Digital ServicesPDF guide
Developer ABSD Undertaking: Five or More Homes
The undertaking separates full-condition breaches from the graduated clawback for incomplete unit sales.
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Trustee Undertaking for a Small Housing Developer
The trustee gives a separate commitment to ensure the four-or-fewer-unit developer fulfils its remission undertaking.
Read guide →Digital ServicesPDF guide
Trustee Undertaking for Five-or-More-Unit Development
This trustee letter links liability to the licensed developer completion, sales and documentation undertakings.
Read guide →Digital ServicesPDF guide
Stamp Duty GIRO Application: Payment and Refund Authority
The illustrated form authorises bank debits and credits for a specified stamp-duty account.
Read guide →Digital ServicesPDF guide
Commission e-Submission: Deadlines, Corrections and the Earner’s Return
Participating organisations submit non-employee commission details for pre-filling recipients’ tax returns.
Read guide →Digital ServicesPDF guide
Commission Records: Corppass Authorisation and Contact Updates
The guide separates organisation-level service access from the individual user’s permission.
Read guide →Digital ServicesPDF guide
Commission Income Reporting: All 22 FAQ Scenarios
The FAQ explains which amounts and recipients belong in a commission-paying organisation’s submission.
Read guide →Digital Services · HistoricalPDF guide
2019 Agent Incentives: All 14 Taxability and Expense FAQs
This dated FAQ distinguishes performance rewards from non-performance business activities.
Read guide →Digital Services · HistoricalPDF guide
Commission Submission API: Registration, Payload Fields and Responses
Version 1.2 documents the older Corppass commission-records interface and its validation responses.
Read guide →Digital Services · HistoricalPDF guide
Commission Records API: Complete Corppass Sandbox Test Plan
The May 2023 test guide uses fictitious submissions to verify original, amendment and error handling.
Read guide →Digital ServicesPDF guide
Authorising Donation Record Submission through Corppass
The May 2023 guide shows the two levels of authority needed to submit donation records.
Read guide →Digital ServicesPDF guide
Donation Management Systems for YA 2026: All 18 Vendors and API Conditions
The November 2025 list identifies systems validated for donation API submission, without endorsing the products.
Read guide →Digital ServicesPDF guide
IRAS Donation Records API: APEX Authorisation, Fields and Submission Responses
The current retrieved specification uses APEX onboarding and explains all-or-nothing request validation.
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Donation Submissions: Every FAQ on Receipts, Donor IDs and Corrections
The FAQ connects correct tax-deductible receipts with calendar-year donation reporting.
Read guide →Digital ServicesPDF guide
AEOI Deregistration: Reasons, Evidence and Outcome Notification
The September 2021 guide describes how a reporting institution applies for CRS deregistration or provides FATCA deregistration information.
Read guide →Digital ServicesPDF guide
AEOI Personal Profile: Contact Details and Different Alert Roles
The 4 January 2022 guide separates the financial institution’s Point of Contact from its Corppass-authorised transaction users.
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AEOI Transaction History: Date Searches and User Roles
The 4 January 2022 guide shows how an institution can trace portal transactions performed by its staff and third-party users.
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AIS Employment-Income Submission: Portal Entry and Data Link-Up
The employer portal guide covers manual preparation, prescribed Excel uploads, previous-record retrieval and amendments.
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Activating a Corppass User Account: Local and Foreign Identity Routes
The April 2021 guide covers activation after an administrator has created a Sub-Admin, Enquiry User or User account.
Read guide →Digital ServicesPDF guide
Amend Tax Bill: Eligibility, Corrections and Submission Steps
IRAS’s 4 March 2026 FAQ explains the individual Amend Tax Bill service and why some income corrections must be made by the reporting employer or partner.
Read guide →Digital ServicesPDF guide
Amending a Stamping Record: Revised Details and Additional Duty
The guide uses an existing Document Reference Number to reopen a stamping record and compare the original and revised details.
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Assigning Corppass Digital Services: Entity Selection and User Authorisation
The October 2024 guide distinguishes selecting a service for an entity from assigning it to individual users.
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Business GIRO Plans: Bank Approval and Reactivation
The non-individual guide covers new eGIRO applications, reactivation and changes across specified tax accounts.
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Business GIRO Plans: Viewing Details and Cancelling Arrangements
The August 2024 guide separates the property-tax cancellation workflow from the corporate-tax, GST and section 45 workflows.
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Business Notice Preferences: Email Alerts and Approver Controls
This guide published on 1 June 2021 describes the notice-preference options and how companies and agents record changes.
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Business e-Stamping Registration: Corporate Role and Account ID
This registration guide explains the temporary UEN authorisation used to create a Stamp Duty Account ID and the subsequent staff-role setup.
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CRS FAQ: Singapore’s Wider Approach and Financial-Institution Classification
The consolidated IRAS FAQ explains why tax-residence identification is wider than the set of accounts currently reportable to treaty partners.
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CRS Fillable Return: Account Limits, Tax Residences and Validation
The version 2.0 PDF form supports electronic CRS filing for a financial institution or a Trustee-Documented Trust.
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CRS Registration and FATCA Information: Reporting Year and Contact Authority
The 9 October 2021 guide has different registration paths for financial institutions and trusts whose trustees handle reporting.
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CRS Return Errors: Complete File and Record Correction Guide
The validation list updated on 4 April 2025 explains how filing acceptance determines the correct resubmission method.
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CRS XML Schema Guide, Third Edition: Preparing Valid Reporting Files
The 19 August 2020 edition explains IRAS adaptations to CRS XML version 2.0, introduced for submissions from 1 February 2021.
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CRS and FATCA Return Status: Accepted Errors and CSV Listings
The 16 October 2024 guide adds downloadable error listings for returns accepted with errors or rejected during processing.
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Certificate of Residence Applications: Companies and VCCs
The COR application guide distinguishes the income calendar year from the year of assessment and separates preparer handover from IRAS submission.
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Certificate of Residence Applications: Tax Agents
The COR application guide distinguishes the income calendar year from the year of assessment and separates preparer handover from IRAS submission.
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Certificate of Residence FAQ: Eligibility, Calendar Year and Timing
The COR FAQ explains certification for treaty benefits and why the requested year follows foreign income rather than a company’s financial year end.
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Checking CRS Registration Status Without Portal Login
The 4 January 2022 guide provides a public search by Singapore tax reference or financial-institution name.
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Commission Submission FAQ: Registration, NIL Payments and Amendments
The intermediary FAQ separates organisations paying agents from sole proprietors or partners reporting only their own commission income.
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Commission Upload Template: Eleven Columns and Validation Rules
The template specification defines a header-free Excel file and the formatting needed for commission records to pass validation.
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Company Corppass FAQ: Officer Approval and Administrator Access
The 12 April 2021 FAQ distinguishes registered officers, administrators and service assignments.
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Company Document Submission: Upload, Approval and Receipt
This company guide dated 1 September 2018 explains why uploading a file and transmitting it to IRAS are separate steps.
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Company Donations: Viewing IPC Records by Calendar Year
The September 2018 company guide explains when donation records become visible in the corporate-tax portal.
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Company ECI Filing: Income Estimates, Tax Rates and Approval
The company guide makes clear that the ECI fields contain estimated chargeable income, rather than estimated tax payable.
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myTax Portal: Updating a Company’s Profile and Contact Details
The 6 May 2022 company guide distinguishes details that can be changed in myTax Portal from changes that must first be registered with ACRA.
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Company Staff: Checking Corporate Tax Filing Status
The 16 June 2023 company guide brings returns and supporting-document status into one portal view.
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Company Tax Corrections: Revise Returns or Object to Assessments
The company guide published on 5 May 2026 separates ECI changes from annual-return revisions and objections to Notices of Assessment.
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Company Tax Notices: Finding Letters and Acknowledgements
The 6 May 2022 company guide explains the notice list, unread markers and a special year-label rule for Certificates of Residence.
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Company myTax Portal Login: April 2021 Guide
This dated guide separates Singpass authentication from selection of the company’s authorised entity account.
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Corporate Tax Filing Status: Access, Years and All Status Meanings
The 16 June 2023 FAQ distinguishes an unfiled return, a review in progress and an assessment completed with or without adjustment.
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Corporate Tax Notices: Access, Retention and Troubleshooting
The 18 May 2022 FAQ explains access restrictions, shared read status and why notices should be saved before a company ceases to exist.
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Corporate Profile FAQ: Authorisation and Update Timing
The 18 May 2022 FAQ explains why an authorised user may be able to view company details without being able to change them.
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Corporate Property Portfolio: Annual Values, CSV Export and Consolidated Payment
The 17 August 2025 corporate guide provides a portfolio view of property-tax balances and account-level follow-up actions.
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Corporate Tax Account Summary: Downloading the Statement of Account
This September 2021 guide shows where a company can view an outstanding corporate-tax balance and export its account statement.
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Corporate Tax Filing Extension: Portal Request and Result
The 26 August 2024 guide describes the corporate-tax extension service, including when the current-year option becomes available.
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Corporate Tax Login Errors: Missing Services and Preparer Restrictions
This checklist separates successful Singpass login from authorisation to file a company return.
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Corporate Income Tax and Clubs and Associations Tax Electronic Refunds: Accounts, Exceptions and Changes
The electronic-refund FAQ covers corporate income tax and clubs-and-associations tax, including the cessation of cheque refunds.
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Corporate-Tax Penalty Appeals: Composition and Late Payment
The digital guide provides separate request paths for composition-amount and late-payment penalty waivers.
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Corppass Simplified Setup: Registered Officer Filing Alone
The two-page guide addresses a registered officer who is also the administrator and handles all company digital services.
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Corppass for Companies: Administrators, Users and Tax Agents
The company guide explains setting up access to corporate-tax services for locally registered entities with a UEN.
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Corppass for Tax Agents: Client Authorisation and Staff Assignment
The tax-agent guide explains the two layers of authority needed to access clients’ corporate-tax services.
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Correcting AIS Employment Records: Revision Versus Amendment
The employer amendment guide distinguishes replacing an entire record from reporting only a positive or negative difference.
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Creating and Managing Corppass Users: Roles and Account Status
The October 2024 guide explains administrator powers, user activation and subsequent account changes.
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Dormant Company Filing FAQ: Investments, Documents and Corrections
IRAS’ 5 May 2026 FAQ defines dormancy for income-tax filing by the absence of business activity and income throughout the basis period.
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Dormant Company Return: Filing as Company Staff
The company guide dated 12 April 2023 sets out the portal steps for submitting the dedicated dormant-company form.
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Dormant Company Return: Tax Agent Submission
This 12 April 2023 tax-agent guide shows the client-specific workflow for filing a dormant-company return.
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Dormant-Company Filing Waivers: October 2026 Conditions
The FAQ updated on 7 October 2026 sets out dormancy, investment-income, GST and future-business conditions.
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Dormant-Company Waiver Applications: Company Route (2021 Guide)
The 30 September 2021 guide distinguishes four waiver-application outcomes and the filing action each may require.
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Dormant-Company Waiver Applications: Tax-Agent Route (2021 Guide)
The 30 September 2021 guide distinguishes four waiver-application outcomes and the filing action each may require.
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Duplicate Dependant Relief Claims: Agreement and Digital Replies
IRAS reviews duplicate relief claims where several taxpayers claim the same dependant, exceed a shared limit or claim incompatible reliefs.
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FATCA Return Errors: Filing Routes and Complete Code Guide
The 4 April 2025 validation list makes the filing response depend on who identified the error and whether records were accepted.
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FATCA PDF Return Version 2.0: Institution, Account and Validation Fields
This PDF form provides a structured alternative to generating a FATCA XML return, with separate entity and account sections.
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FI AEOI Profile: Updating Classification and the Correct GIIN
The 4 January 2022 guide distinguishes an institution’s GIIN, sponsor GIIN and trustee GIIN, with agents permitted to view but not update the profile.
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Filing Form C for Clients: Tax Agent Guide
The tax-agent edition of the 5 May 2026 guide adds client selection and approval controls to the full Form C filing process.
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Filing Form C: Company Portal Workflow
IRAS’ company guide published on 5 May 2026 follows the full Form C return from the filing summary to document submission.
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Filing IR21: Income Details, Appendices and Approver Submission
The tax-clearance filing guide separates preparing the employee record from the approver’s final submission and explains the required income appendices.
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Finding EIS Decision Letters and Application Acknowledgements
EIS notices and acknowledgements are available under Notices/Letters, with a defined viewing period.
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Foreign Entities: Registering a Corppass Administrator
The September 2022 guide provides separate Singpass and foreign-ID registration paths for an overseas entity’s administrator.
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Foreign-Entity Corppass: IRAS Reference and Non-UEN Access
This guide applies to foreign-registered entities without a Singapore UEN that already have an IRAS tax reference number.
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Foreign-Entity myTax Portal Login: Entity-ID Selection
The April 2021 login guide distinguishes the Corppass entity ID from the IRAS tax reference number.
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Form C Filing and Documents: All Forty-Nine FAQs
The 15 May 2026 FAQ explains how the full corporate return and its supporting documents must be filed and checked.
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Form C-S and C-S Lite: Company Filing Digital Guide
The guide explains choosing the simplified corporate return, entering tax adjustments and tracking a draft separately from approval.
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Form C-S and C-S Lite: Tax-Agent Filing Digital Guide
The guide explains choosing the simplified corporate return, entering tax adjustments and tracking a draft separately from approval.
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Form C-S and C-S (Lite): Eligibility, Filing and All Thirty-Four FAQs
The FAQ updated on 15 May 2026 explains who may use the simplified corporate returns and how to resolve common filing issues.
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Form P Allocation Template: Mandatory Upload from YA2027
The 17 July 2026 technical FAQ states that the prescribed Partnership Allocation Template becomes mandatory for Form P e-filing from YA2027.
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Form P Filing: Precedent-Partner Responsibilities
The guide for ACRA-registered general partnerships explains annual filing and the effect of early filing on partners’ personal returns.
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Funds: Filing a GST Statement of Claims
The fund guide explains how a quarterly Statement of Claims uses the annual fixed recovery rate rather than claiming all GST incurred.
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GST Electronic Refunds: Accounts, Exceptions and Changes
The GST refund FAQ explains the receiving account rules introduced with mandatory electronic refunds from 3 January 2022.
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GST Penalty Waiver: Clearing Outstanding Returns Before Appealing
The March 2025 portal guide has separate paths for late-payment penalties and late-submission penalties.
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GST Registration Checklist: Business Evidence and Supporting Documents
The checklist separates documents required for the applicant’s circumstances from additional business evidence to provide when available.
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House and Unit Numbering: Address Allocation and Display Rules
IRAS’ handbook explains how approved property numbers support identification, emergency access and consistent street addressing.
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IPCs: Submitting the BIPS Service Giving Declaration
The 6 May 2022 guide explains the approver-only document submission route for BIPS declarations.
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myTax Portal: Contact Details and Notification Preferences
The 15 October 2025 FAQ separates default Singpass contact details, alternative mailing preferences and property-tax notification choices.
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Individual GIRO Plans: Apply, Change Instalments or Cancel
The 7 November 2024 guide covers income-tax and property-tax arrangements through myTax Portal.
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Individual GIRO Plans: Expanded Bank-Selection Version
This guide explains new or reinstated GIRO arrangements, changes to the bank account or instalment duration, and cancellation through myTax Portal.
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Individual Income Tax Electronic Refunds: Accounts, Exceptions and Changes
The FAQ describes the electronic-refund arrangements introduced for individual income tax from 12 August 2024.
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Individual Property Owners: Notification Selection and Consolidation
The 12 August 2024 guide explains how an owner of several properties can choose which accounts trigger alerts and whether to consolidate notifications.
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Individual Property Summary: Portfolio Balances and Payment Actions
The 17 August 2025 guide shows how individual owners can review multiple property-tax accounts in one view.
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Individual Tax Notices: Search, Download and Portal Limits
The 19 February 2025 FAQ explains viewing notices issued by IRAS and downloading selected PDF copies.
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Legacy GST Correspondence FAQ: Viewing, Saving and Access Limits
Although marked updated on 19 October 2023, this FAQ contains legacy browser instructions and describes the service’s original correspondence limits.
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Managing Donation Submissions: History, Nil Returns and Contacts
The 24 December 2025 guide covers donation submission management for IPCs, qualifying grantmakers and government agencies.
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Managing an Individual’s Tax-Agent Authorisation
The guide explains authorising a tax-agent firm, changing its effective period or email, and terminating its access to an individual’s myTax Portal account.
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Notice Preferences External Guide: Email Recipients and Saved Confirmation
This separately linked June 2021 guide explains the business notice-preference workflow and acknowledgement record.
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Objecting to Property Annual Value: Notice and Valuation List Routes
The 18 July 2024 guide distinguishes objections to a new Valuation Notice from objections to the current-year Valuation List.
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Parenthood Tax Rebate Transfers: Spouse Sharing and Account Records
The PTR FAQ explains transfers between spouses, restrictions after remarriage or adoption and where to retrieve transfer records.
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Partnership Contact Updates: Who Can Change the Address?
The FAQ distinguishes viewing rights from approver permissions and registered addresses from mailing preferences.
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Partnership Filing Extensions: Digital Request and Outcome
The 18 August 2025 guide describes the authorised Form P extension-request route.
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Partnership Notices: Online Documents and Paper Allocation Notices
The FAQ explains which partnership records are available online and why the allocation notice must be distinguished from them.
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Partnership Penalty-Waiver Appeals: Authorisation and Request Details
The guide explains applying for waiver of a partnership composition amount through myTax Portal.
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Paying Stamp Duty: Pending Records and Certificate Download
This guide follows stamp-duty payment from searching pending records to downloading the certificate after successful payment.
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Property Numbers: Applying, Changing and Withdrawing Through PNAA
The 26 April 2023 guide covers new house or unit numbers, changes to existing numbers and withdrawal of obsolete addresses.
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Property Tax Electronic Refunds: Accounts, Exceptions and Changes
The property-tax FAQ explains electronic refund priority and which joint owner receives a refund.
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Property Transfer Notice: Filing Deadline, Seller Liability and New-Owner Details
The e-Notice of Transfer guide explains the seller’s reporting duty and the information lawyers need when filing on a client’s behalf.
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Requested Property Tax Information: Unique-Code Submission and Records
This service is for recipients of an IRAS information request and uses a direct link and unique code rather than the ordinary Corppass menu.
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Retrieving a Stamp Certificate: Search Filters and Record Access
The retrieval guide uses the stamp-duty record search to locate a previously created certificate.
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Revise or Object to Corporate Assessment: All 25 FAQ Topics
The FAQ updated on 5 May 2025 explains which correction screen appears and how long pending corporate-tax submissions remain available.
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S45 Amendment Documents: Linking Evidence and Seven-Day Approval
The 9 December 2021 guide requires supporting documents to be linked to the acknowledgement number of an online S45 amendment.
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S45 Certificates of Residence: Filing, Status and Treaty Claims
The FAQ distinguishes a foreign-tax-authority Certificate of Residence from a non-resident professional’s Form IR586.
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S45 Certificate of Residence Status: Pending, Received and Disallowed
The 11 April 2021 guide provides a status search for Certificates of Residence supporting withholding-tax treaty claims.
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S45 Filing FAQ: Cross-Year Payments, Drafts and Duplicate Records
The FAQ explains calendar-year separation and why a preparer’s hand-off is different from a completed withholding-tax filing.
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S45 GIRO Plans: Status, Deductions, Corrections and Failed Payments
The FAQ explains that a failed withholding-tax deduction does not trigger an automatic second attempt.
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S45 GIRO Plan Guide: Deduction Date and Payee Breakdown
The 11 April 2021 guide shows upcoming withholding-tax deductions and their historical payee-level breakdown.
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S45 Notices and Letters: Filtering and Bulk Download
The 31 March 2023 guide distinguishes notice dates from submission dates when searching letters and acknowledgements.
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S45 Offline Filing FAQ: Import Limits, Files, Amendments and Legacy Requirements
The FAQ distinguishes the editable .S45 file from the generated .S45 x file uploaded to IRAS.
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S45 Offline Data Entry: Preparing and Submitting a Batch File
The ODE guide describes a Java-based route for preparing several payee records offline and submitting the generated file through myTax Portal.
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S45 Withholding Tax Filing: Preparation, Approval and Payment
The online filing guide covers single and multiple submissions, with a separate approval step before records reach IRAS.
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Self-Employment Income Submission: Intermediary Records and Bulk Uploads
This guide explains the non-API portal route for organisations reporting income paid to self-employed persons.
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Avoidance of Double Taxation Agreements: Treaty Rules, MAP and Arbitration (Third Edition, 2021)
The archived third edition records IRAS’s treaty interpretation and dispute-resolution guidance as published on 23 October 2021. A fourth edition was subsequently published in January 2026.
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Singapore FATCA XML Supplement: Local Identifiers and Missing TINs
The sixth edition, dated 19 December 2024, adds Singapore-specific requirements to the U.S. IRS XML specification.
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Sole Proprietors: Applying for EIS Cash Payout
This guide uses the individual Personal Tax login rather than the company or partnership filing route.
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Stamp Duty Electronic Refunds: Accounts, Exceptions and Changes
The FAQ explains the progressive electronic-refund transition from September 2025 and the rules for multiple liable parties.
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Stamping Lease and Tenancy Agreements: Parties, Property and Varied Rent
The lease guide follows the form from document details to the payment and certificate stage.
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Stamping Mortgage Documents: Parties and Secured Asset Details
The mortgage guide covers the mortgagor, mortgagee and asset categories before the summary and payment steps.
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Stamping Share Transfers: Share Classes and Property-Holding Companies
The share-transfer guide asks for target-company share classes and additional property information where the company owns property.
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Stamping a Property Purchase: Buyer Profiles and Ownership Count
The sale-and-purchase guide shows how buyer details and property classifications feed the stamping summary and ABSD fields.
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Submitting CRS and FATCA Returns: Filing Types and Attachments
The 23 October 2021 portal guide distinguishes new reporting, corrections, amendments, voiding and nil reporting.
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Tax Agents: Checking Client IPC Donation Records
The tax-agent edition of the September 2018 guide provides client selection and a separate next-client viewing action.
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Tax Agents: Opening Client Corporate Tax Notices
This 6 May 2022 agent guide inserts client selection before opening IRAS letters and filing acknowledgements.
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Tax Agents: Reviewing Client Corporate Tax Filing Status
This 16 June 2023 agent guide adds client identification before viewing the return and document-status table.
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Tax Agents: Revising Client Returns and Lodging Assessment Objections
The tax-agent version of the 5 May 2026 guide follows a client-by-client correction process with separate Preparer and Approver responsibilities.
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Tax Agents: Submitting Corporate Documents for Each Client
The 1 September 2018 tax-agent guide adds client selection and repeat submission to the document approval workflow.
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Tax Agents: Updating Client Corporate Profiles
The tax-agent guide dated 6 May 2022 starts with entity and client identification before permitting corporate-profile changes.
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Tax-Agent Corppass FAQ: Administrator Approval Rules (May 2022)
The dated FAQ describes approval and account-administration rules applicable to tax-agent firms.
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Tax-Agent Dashboard: Client Statuses and ECI Task Labels
The 25 August 2021 FAQ describes corporate-tax client overviews, filing status and correspondence tabs.
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Tax-Agent ECI Filing: Up to Four Clients per Submission
The tax-agent ECI guide allows several authorised clients to be included in one submission while preserving client-by-client declarations.
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Tax-Agent myTax Portal Login: Client-Service Groups
The login guide explains selecting the tax-agent firm and, where applicable, a client-service group for the session.
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Tax-Clearance Notices: Sorting and Downloading Employer Records
The 22 April 2025 guide explains locating tax-clearance notices through the authorised business account.
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Trust and Other Tax Refunds: FAST and Telegraphic Transfer
This FAQ covers trust, unit trust, private lottery, and betting-and-sweepstakes taxes rather than ordinary income-tax GIRO refunds.
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Trustee-Documented Trust Bulk Form: Additions, Edits and Validation
This two-page form collects additions or amendments to trustee-documented trusts for CRS and FATCA reporting.
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Trustee-Documented Trusts: Individual Changes and Bulk Processing
The 4 January 2022 guide has separate individual-record and PDF-list routes for creating, editing or terminating trust reporting records.
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U.S. IRS FATCA XML Schema Version 2.0: What Publication 5124 Covers
The April 2017 U.S. IRS publication is the underlying XML reference linked by IRAS, not a Singapore portal filing guide.
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View and Amend S45: Processed Records, Error Status and Approval
The 10 January 2022 guide separates submissions still being processed from records that can be viewed and amended online.
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Viewing Financial Account Reports: Status Searches and Access Limits
The 4 January 2022 guide separates account-report status enquiries from access to the underlying reported details.
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Viewing IR21 Records: Status Searches and Draft Corrections
The tax-clearance record service distinguishes draft, approval and submission stages and offers specific retrieval windows.
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Viewing Tax Account Balances and Statements: August 2024 Guide
The account-summary guide shows where to inspect outstanding tax balances, transactions and an existing GIRO plan.
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Viewing Tax Account Balances and Statements: August 2024 Guide (Alternate PDF)
The account-summary guide shows where to inspect outstanding tax balances, transactions and an existing GIRO plan.
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Voluntary Disclosure Programme: Conditions and Reduced Penalties
The thirteenth edition, published on 30 January 2026, sets out the conditions for correcting errors under IRAS’ Voluntary Disclosure Programme.
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Withholding Tax Electronic Refunds: Accounts, Exceptions and Changes
The FAQ separates refunds owed to a payer from refunds owed to the non-resident recipient.
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YA 2026 Form C: Complete Field Notes, Incentives and Tax Examples
These explanatory notes explain the declarations behind Form C, including the distinction between reviewing a tax return and approving its submission.
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YA 2026 Form C-S: Complete Parts A–C and Worked Tax Calculation
The YA2026 explanatory notes connect form entries to the company’s actual tax computation and business category.
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myTax Mail: Secure Enquiries, Attachments and Message Retention
The 27 April 2026 FAQ explains who can use myTax Mail, the attachment limits and how long messages remain available.
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Historical documents explain the position at their issue date. They should be read alongside current legislation and subsequent updates.