5 Major Developments in Singapore

5 Major Developments

• Updated e-tax guide for GST: Digital Payment Tokens
• Updated e-tax guide for 2023 GST Rate Change: A Guide for GST-registered Businesses
• Plastics and Packaging Laws in Singapore
• Updated e-tax guide for GST: Reverse Charge
• Update of e-Tax Guide on GST for Property Developers

---

Cryptocurrency and NFT

• Updated e-tax guide for GST: Digital Payment Tokens

GST Rate

• Revisiting existing GST rules

• Singapore Updates Guidance on Preparing for GST Rate Change

• Updated e-tax guide for 2023 GST Rate Change: A Guide for GST-registered Businesses

• Updated e-tax guide for GST: Clarification on “Directly in Connection With” and “Directly Benefit”

• Singapore Tax Agency Posts Guidance on Preparing for GST Rate Change

E-Commerce

• Updated GST e-TAX Guides Including Updates Concerning Upcoming Changes for Imported Low-Value Goods and Non-Digital Services

• Singapore Updates Several GST e-TAX Guides

• Updated e-tax guide for GST Guide for Retailers

Environmental Tax

• Plastics and Packaging Laws in Singapore

Input Tax Credit

• Singapore Updates e-TAX Guide on Determining Payment Date for Complying with Withholding Tax Obligations

• Singapore Updates Several GST e-TAX Guides in Relation to Upcoming Reverse Charge Requirements for Low-Value Imports

• Updated e-tax guide for GST: Guide on Attribution of Input Tax

Real Estate/Immovable Property

• Singapore Tax Agency Updates e-Tax Guide on GST Concession for S-REITs, S-RBTs

• Property Developers Updates of their E-Tax Guide on GST

• Property Developers Updates of their E-Tax Guide on GST

• Update of e-Tax Guide on GST for Property Developers

TOGC (Transfer of a Going Concern)

• Updated e-tax guide for GST: Transfer of Business as a Going Concern and other Excluded Transactions

Tax Point

• Updated e-tax guide for GST: Time of Supply Rules

Liability (Reverse Charge/Withholding)

• Updated e-tax guide for GST: Reverse Charge

Taxable Amount

• Updated e-tax guide for GST: Transfer Pricing Adjustments

---

---