20 January 2014

IRAS updates GST guides

The Inland Revenue Authority of Singapore has refreshed a dozen of its e-tax guides in December 2013. Among the rewritten and consolidated guides, which focus mostly around the goods and services tax (GST), are: 

GST: General Guide for Businesses, consolidating guides published in 1996, 2008 and early 2013;
GST: Do I need to register? which consolidates guides published in mid-2013 and 2003;
GST: Partial Exemption and Input Tax Recovery; and

GST: Time of Supply Rules GST Guide for Free Trade Zones, Warehouses and Excise Factories; for which the previous edition was dated 2011.

For the full list of guides click here