- IRAS e-Tax Guide on GST: The Electronic Tourist Refund Scheme (eTRS)
- Published by Inland Revenue Authority of Singapore
- Disclaimers regarding accuracy and completeness of information
- Aim to provide general understanding of taxpayers’ tax obligations
- Copyright restrictions on reproduction and transmission
- Table of Contents includes sections on aim, overview, conditions, application, updates, and appendices on scheme conditions and IT requirements.
Source: iras.gov.sg
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.