Singapore tax publications

Business tax alerts

Update on the MLI—Mauritius includes treaty with Singapore as a CTA - December 2018

Tax framework for Variable Capital Companies - December 2018

Income tax treatment arising from the adoption of FRS 116 - November 2018

Income Tax (Amendment) Bill 2018 - July 2018

GCH v The Comptroller of Income Tax [2018] SGITBR 1 - May 2018

Exclusion of Intellectual Property Income from Singapore’s PC-S and DEI tax incentives - May 2018

Stamp Duties (Agreements for Sale of Equity Interests) (Remission) Rules 2018 - May 2018

IRAS updates tax treatment of service companies - April 2018

BQY and another v CIT (2018) SGHC 75 - April 2018

BRE v CIT (2018) SGHC 77 - April 2018

Business Process Solutions (BPS) alerts

Changes on statutory requirements for annual general meetings (AGMs) and the filing of annual returns (ARs) - 24 July 2018

Indirect tax alerts

Updates to the IRAS’ GST-related website content – December 2018

Update on GST customer accounting (effective from 1 January 2019) – December 2018

New rule to determine GST registration liability on a retrospective basis – December 2018

Updates to GST-related e-Tax guides and website – November 2018

Using CorpPass to file GST returns from 1 September – Aug 2018

Public consultation on draft GST (Amendment) Bill 2018 - July 2018

Budget 2018 formal announcement on introduction of reverse charge in Singapore - February 2018

Transfer pricing alerts

Mandatory TP documentation legislation and revised TP Guidelines - 26 February 2018

Global Employer Services (GES) alerts

Increase in S Pass qualifying salary to take effect 1 January 2019 – December 2018

Work pass fees to increase – December 2018

Singapore: Additional vaccinations to be required for foreign dependent children – November 2018

Singapore: Ministry of Manpower reminds employees of rules for returning work pass cards – November 2018

Singapore: Updates on tax exemption of employer’s contribution to non-mandatory overseas pension fund or social security scheme under the Not Ordinarily Resident (NOR) scheme - November 2018

Singapore: Employment of foreign domestic workers to be subject to greater regulation - October 2018

Singapore: Foreign workers to be deported for unlicensed borrowing; licensed borrowing also to be restricted - October 2018

Singapore: Paperless arrival card to be introduced for international visitors - October 2018

Singapore: Immigration and Checkpoints Authority website scam - October 2018

Singapore: Company stamp no longer required for MOM forms
- September 2018

Singapore: Stricter data privacy rules set for handling of ID numbers 
- September 2018

Singapore: Strict enforcement of housing requirements for foreign employees - September 2018

Singapore: Mandatory use of CorpPass begins - August 2018

SEA Transfer Pricing newsletters

Thailand tax alert: Thailand releases new transfer pricing law - December 2018

Thailand tax alert: National Legislative Assembly approves transfer pricing law - October 2018

Cambodia tax alert: Interest rate rules on related party loans - September 2018

SEA GST/VAT Vista

SEA GST/VAT Vista - December 2018

SEA GST/VAT Vista - November 2018

SEA GST/VAT Vista - October 2018

SEA GST/VAT Vista - September 2018

SEA GST/VAT Vista - August 2018

SEA GST/VAT Vista - July 2018

SEA GST/VAT Vista - June 2018

SEA GST/VAT Vista - May 2018

SEA GST/VAT Vista - April 2018