Amendments:
3 Aug 2022:
– Inserted paragraph 4.3, footnotes 7 and 8, and amended paragraphs 5.2, 10.1, 10.2, 10.4, footnotes 9 and 29 on the extended OVR regime for imported non-digital services and extended reverse charge and OVR regimes for imported low-value goods with effect from 1 Jan 2023
– Editorial amendmentsSource: gov.sg
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