Singapore

On 1 September 2026, IRAS released an amended version of the GST Assisted Compliance Assurance Programme (ACAP) e-Tax Guide, focusing on procedural enhancements for technical clarification requests. The update adds paragraphs 7.5 to 7.7 to Appendix 1 (GST ACAP Review Guidance), detailing specific information requirements for taxpayers and tax agents seeking technical clarifications from IRAS […]

Effective 1 September 2026, IRAS has launched a dedicated webpage establishing mandatory information requirements for tax agents submitting Goods and Services Tax (GST) technical clarification requests on behalf of taxpayers. This new guidance standardizes the submission process, requiring tax agents to include specific details such as the taxpayer’s GST registration number, the precise legislative provisions

On 31 August 2026, IRAS published the Third Edition of the Enterprise Innovation Scheme (EIS) e-Tax Guide, formally codifying the Budget 2026 enhancements into comprehensive technical guidance. The 27th revision incorporates two major policy shifts: first, the expansion of qualified partners to include the Sectoral AI Centre of Excellence for Manufacturing, and second, the introduction

Updated on 31 August 2026, the Enterprise Innovation Scheme (EIS) webpage now reflects significant enhancements announced in Budget 2026. The scheme introduces artificial intelligence (AI) adoption as a new qualifying activity, allowing businesses to claim enhanced tax deductions or convert expenditure into cash payouts for AI implementation costs. Additionally, the content updates all references from

On 7 August 2026, the Inland Revenue Authority of Singapore (IRAS) published amendments to the GST treatment guidance for real estate transactions involving an option to purchase with a nominee clause. The update clarifies the input tax implications for property developers, purchasers, and nominees, ensuring compliance with the Goods and Services Tax Act. The changes

On 7 August 2026, IRAS issued the sixth edition of the e-Tax Guide for Property Owners and Property Holding Companies, incorporating amendments to paragraphs 7.11 to 7.15 and 9.10 to 9.13. The guide serves as a comprehensive reference for GST compliance in the real estate sector, covering registration, taxable supplies, input tax claims, and special

Effective 6 August 2026, IRAS has amended the payment options available for search and document fees related to individual income tax assessments. The update aims to streamline the payment experience for taxpayers and tax agents accessing assessment notices, tax computation statements, and other official documents via myTax Portal. The revision aligns with the Singapore Government’s

On 3 August 2026, IRAS introduced the myTax Portal Troubleshooting Assistant specifically for Corporate Income Tax Filing Season 2026. This self-help digital tool provides step-by-step guidance to resolve common login, access, and navigation issues encountered by companies and tax agents when filing Form C-S/C on myTax Portal. The launch coincides with the peak filing period,

On 3 August 2026, IRAS amended the e-Tax Guide for the GST Major Exporter Scheme (MES) by inserting Appendix F, which lists the contact details of Approved Exporter Coordinators (AECs). The MES allows qualifying exporters to import goods without paying GST at the point of importation, significantly improving cash flow for businesses with substantial export

On 3 August 2026, IRAS published two additional ruling summaries under the Advance Ruling System for Income Tax, expanding the public repository of anonymized advance rulings issued for corporate tax matters (excluding individual income tax). The Advance Ruling System provides taxpayers with certainty on how IRAS will apply tax laws to specific transactions, supporting informed