Summary of Responses – Public Consultation on the Draft e-Tax Guides on imported low-value goods and remote services

IRAS conducted a public consultation exercise between 26 Feb to 19 Mar 2021 to
seek feedback on the draft e-Tax Guides “Taxing imported low-value goods by way of
the overseas vendor registration regime” and “Taxing imported remote services by
way of the overseas vendor registration regime”.

IRAS received comments from 21 respondents on the draft e-Tax Guides during the
consultation period. IRAS wishes to thank all respondents for their comments.

Comments received include:
• Suggestions on the scope of tax on low-value goods (“LVG”);
• Requests for GST-registered businesses to be allowed to claim as input tax the

GST wrongly charged by OVR Vendors;
• Clarifications sought on supplies of LVG made through an electronic marketplace;
• Clarifications sought on GST reporting requirements for refunds to customer;
• Suggestions and clarifications sought on reverse charge; and
• Other administrative details.

IRAS has considered carefully all the comments received. IRAS will fine-tune the eTax Guides, taking into account the comments where possible, and publish the e-Tax
Guides by 30 Jul 2021.

A summary of the key suggestions received and our responses are as follows:

Source: gov.sg

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