Asia Pacific

Effective 21 October 2026, IRAS enhanced the GST guidance page for the travel sector, reorganizing content for improved readability and highlighting the current GST treatment for travel arranging services. The update clarifies the distinction between travel arranging services (subject to GST at standard rate) and the supply of travel packages (potentially zero-rated under specific conditions).

On 21 October 2026, IRAS updated the guidance on Customer Accounting for Prescribed Goods, a mandatory reverse-charge mechanism for specified goods such as mobile phones, memory cards, and off-the-shelf software. The page has been restructured into three core sections: an overview of the customer accounting framework, detailed instructions for reporting in GST returns (Boxes 3,

On 21 October 2026, IRAS enhanced the GST guidance for Consultancy and Professional Services by adding a new illustrative example of a service qualifying for zero-rating under Section 21(3) of the GST Act. The update clarifies that advisory services provided to a non-resident person who is outside Singapore at the time of performance may be

On 21 October 2026, IRAS improved the Assisted Self-Help Kit (ASK) guidance page, reorganizing content to clearly explain who can use ASK, what it entails, its benefits, and when it becomes mandatory. ASK is a voluntary compliance initiative allowing GST-registered businesses to self-review past GST returns with reduced penalties for voluntary disclosure. The enhanced page

On 21 October 2026, IRAS updated the “Gifts and Samples” guidance page to clarify that associated costs (such as packaging, insurance, and freight) are excluded when determining whether the total cost of a gift exceeds the $200 threshold for GST deemed supply purposes. Previously, businesses were uncertain whether incidental costs formed part of the gift’s

On 21 October 2026, IRAS issued a Media Statement warning taxpayers against making false, incorrect, or unsupported employment expense claims in their individual income tax returns. The statement emphasizes that expenses must be wholly and exclusively incurred in the production of employment income, and must be substantiated with proper records. IRAS highlighted increased use of