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Summary of Responses: Public Consultation on Proposed Income Tax Treatment Arising from the Adoption of FRS 109 – Financial Instruments. 22 Nov 2017; e-Tax Guide
24 Jul 2017 Record Keeping Guide for GST-Registered Businesses. 1. 1. Aim. 1.1. This e-Tax Guide provides the mandatory record keeping requirements1 for businesses registered for Goods and Services Tax (“GST") in order to comply with Singapore Tax laws. 2. At a glance. 2.1. This guide is designed to help
Inland Revenue Authority of Singapore. Published on 12 Jan 2017 the Contents of this e-Tax Guide, or errors or omissions in the transmission of the Contents. IRAS shall not be responsible or held .. (d) Transfer pricing guidelines for related party loans and related party services published on 23 February 2009.
30 Sep 2013 1.1 This e-Tax Guide. 1 explains the GST treatment of the following services provided by you if you are GST-registered: (i) web-hosting services; and. (ii) services relating to the co-location in Singapore of computer server equipment (i.e. server co-location services). 2. At a glance. 2.1 Generally, all supplies
1 Apr 2017 Inland Revenue Authority of Singapore incompleteness in the Contents of this e-Tax Guide, or errors or omissions in the transmission .. This service can be accessed through IRAS' website at www.iras.gov.sg. 18. Contact Information. If you have any enquiries on this e-Tax Guide, please contact:.
5 Jul 2017 3 Scope of GST .. 2. 3.1 GST on the Supply of Goods and Services in Singapore . 3.2 GST on the Importation of Goods into Singapore (Import GST)
26 Oct 2017 GST: Clarification on “Directly in Connection With" and “Directly Benefit". (Third edition). IRAS e-Tax Guide of this e-. Tax Guide, or errors or omissions in the transmission of the Contents. IRAS shall not be . not include any services which are directly in connection with land or goods situated in Singapore.
11 Feb 2016 2.1 The GST treatment for ships and ship-related services recognizes the international 1 This e-Tax guide replaces the IRAS's e-Tax guides “GST Guide for the Marine Industry – 2010. Budget Changes" and Source – MPA (www.mpa.gov.sg); correct at the time of publishing this e-Tax Guide. You are
11 Oct 2017 or indirectly from any inaccuracy or incompleteness in the Contents of this e-Tax Guide, or errors or omissions in the transmission of . 2.1 Singapore's recent DTAs are largely based on the Organisation of Economic not been applied correctly by a tax authority, they may apply for assistance from their tax
388KB, PDF. 11 Jul 2017. Income Tax: Country-by-Country Reporting (Second Edition). 590KB, PDF. 11 Jul 2017. Pre-Registration Claims on Goods and Services (Businesses Registered before 1 July 2015). 11 Jul 2017. Pre-Registration Claims on Goods and Services (Businesses Registered on or after 1 July 2015).
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