A Singapore Government Agency Website
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https://www.gov.sg
Who We Are
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/who-we-are
Our Organisation
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/who-we-are/our-organisation
Mission, Vision, Core Values, and Logo
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/who-we-are/our-organisation/mission-vision-core-values-and-logo
Board Members and Committees
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/who-we-are/our-organisation/board-members-and-committees
Senior Management
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/who-we-are/our-organisation/senior-management
Organisation Structure
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/who-we-are/our-organisation/organisation-structure
Social Responsibility Statement
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/who-we-are/our-organisation/social-responsibility-statement
History and Milestones
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/who-we-are/our-organisation/history-and-milestones
Awards and Accolades
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/who-we-are/our-organisation/awards-and-accolades
What We Do
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/who-we-are/what-we-do
Taxes in Singapore
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/who-we-are/what-we-do/taxes-in-singapore
The Singapore Tax System
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/who-we-are/what-we-do/taxes-in-singapore/the-singapore-tax-system
Taxes and Nation Building
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/who-we-are/what-we-do/taxes-in-singapore/taxes-and-nation-building
Encouraging Tax Compliance
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/who-we-are/what-we-do/taxes-in-singapore/encouraging-tax-compliance
IRAS Virtual Gallery
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Public Engagement
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/who-we-are/what-we-do/public-engagement
Public Feedback
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/who-we-are/what-we-do/public-engagement/public-feedback
Partnership with Tax Agents
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/who-we-are/what-we-do/public-engagement/partnership-with-tax-agents
Digital Collaboration
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/who-we-are/what-we-do/digital-collaboration
Partnership with Software Developers
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/who-we-are/what-we-do/digital-collaboration/partnership-with-software-developers
IRAS Accounting Software Register
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/who-we-are/what-we-do/digital-collaboration/iras-accounting-software-register
IRAS Accounting Software Register Plus (ASR+)
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/who-we-are/what-we-do/digital-collaboration/iras-accounting-software-register-plus
IRAS Digital Integration Incentive (DII)
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/who-we-are/what-we-do/digital-collaboration/iras-digital-integration-incentive-(dii)
Tax Software Providers & Tax Agents Using IRAS" Digital Solutions For Filing Form C-S/ Form C
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/who-we-are/what-we-do/digital-collaboration/tax-software-providers-tax-agents-using-iras"-digital-solutions-for-filing-form-c-s-form-c
Transmitting GST Return and Listings directly to IRAS using Accounting Software
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/who-we-are/what-we-do/digital-collaboration/transmitting-gst-return-and-listings-directly-to-iras-using-accounting-software
Vendors Supporting AIS Employers" Submission
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/who-we-are/what-we-do/digital-collaboration/vendors-supporting-ais-employers"-submission
IRAS Digital Partnerships Meetups
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/who-we-are/what-we-do/digital-collaboration/digital-partnership-meetups
Annual Reports and Publications
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/who-we-are/what-we-do/annual-reports-and-publications
Annual Reports
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/who-we-are/what-we-do/annual-reports-and-publications/annual-reports
Growing with IRAS
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/who-we-are/what-we-do/annual-reports-and-publications/growing-with-iras
[email protected]
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/who-we-are/what-we-do/annual-reports-and-publications/taxbytes@iras
GST Bulletin
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/who-we-are/what-we-do/annual-reports-and-publications/gst-bulletin
IRAS Careers Email Newsletter
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/who-we-are/what-we-do/annual-reports-and-publications/iras-careers-email-newsletter
Tax Statistics
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/who-we-are/what-we-do/annual-reports-and-publications/tax-statistics
Commitment to Service
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/who-we-are/what-we-do/commitment-to-service
Service Excellence for IRAS
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/who-we-are/what-we-do/commitment-to-service/service-excellence-for-iras
IRAS Service Awards
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/who-we-are/what-we-do/commitment-to-service/iras-service-awards
Public Sector Transformation Awards
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/who-we-are/what-we-do/commitment-to-service/public-sector-transformation-awards
Corporate Governance
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/who-we-are/what-we-do/corporate-governance
Whistleblowing
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/who-we-are/what-we-do/corporate-governance/whistleblowing
Individual Income Tax
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/taxes/individual-income-tax
Basics of Individual Income Tax
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/taxes/individual-income-tax/basics-of-individual-income-tax
New to Tax
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/taxes/individual-income-tax/basics-of-individual-income-tax/new-to-tax
Managing your individual client"s income tax matters via myTax Portal
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/taxes/individual-income-tax/basics-of-individual-income-tax/managing-your-individual-client"s-income-tax-matters-via-mytax-portal
Tax Bill and Payment
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/taxes/individual-income-tax/tax-bill-and-payment
Getting my tax assessment
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/taxes/individual-income-tax/tax-bill-and-payment/getting-my-tax-assessment
Understanding my tax assessment
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/taxes/individual-income-tax/tax-bill-and-payment/understanding-my-tax-assessment
Making changes after filing/receiving tax bill
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/taxes/individual-income-tax/tax-bill-and-payment/making-changes-after-filing-receiving-tax-bill
Late filing or non-filing of Individual Income Tax Returns (Form B1/B/P/M)
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/taxes/individual-income-tax/tax-bill-and-payment/late-filing-or-non-filing-of-individual-income-tax-returns-form-b1-b-p-m
Apply for Certificate of Residence
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/taxes/individual-income-tax/tax-bill-and-payment/apply-for-certificate-of-residence
Claiming Exemptions under Tax Treaties
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/taxes/individual-income-tax/tax-bill-and-payment/claiming-exemptions-under-tax-treaties
Claiming for Foreign Tax Credit
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/taxes/individual-income-tax/tax-bill-and-payment/claiming-for-foreign-tax-credit
How to Pay
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/taxes/individual-income-tax/tax-bill-and-payment/how-to-pay
Experiencing difficulties in paying your tax?
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/taxes/individual-income-tax/tax-bill-and-payment/experiencing-difficulties-in-paying-your-tax
Late payment or non-payment of Individual Income Tax
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/taxes/individual-income-tax/tax-bill-and-payment/late-payment-or-non-payment-of-individual-income-tax
Refunds
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/taxes/individual-income-tax/tax-bill-and-payment/refunds
Making a disclosure
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/taxes/individual-income-tax/tax-bill-and-payment/making-a-disclosure
Other resources
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/taxes/individual-income-tax/tax-bill-and-payment/other-resources
Employees
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/taxes/individual-income-tax/employees
Understanding my Income Tax Filing
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/taxes/individual-income-tax/employees/understanding-my-income-tax-filing
Your situation
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/taxes/individual-income-tax/employees/your-situation
Income from Property, Investment and Other Sources
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/taxes/individual-income-tax/employees/income-from-property-investment-and-other-sources
Deductions for Individuals
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/taxes/individual-income-tax/employees/deductions-for-individuals
Self-Employed
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/taxes/individual-income-tax/self-employed
New to Self-Employed Income
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/taxes/individual-income-tax/self-employed/new-to-self-employed-income
Understanding Self-Employed Income Filing
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/taxes/individual-income-tax/self-employed/understanding-self-employed-income-filing
Income from Property, Investment and Other Sources
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/taxes/individual-income-tax/self-employed/income-from-property-investment-and-other-sources
Deductions for Individuals
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/taxes/individual-income-tax/self-employed/deductions-for-individuals
Your situation
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/taxes/individual-income-tax/self-employed/your-situation
Partnerships
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/taxes/individual-income-tax/partnerships
New to Partnerships
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/taxes/individual-income-tax/partnerships/new-to-partnerships
Understanding Partnership Filing
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/taxes/individual-income-tax/partnerships/understanding-partnership-filing
Income from Property
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/taxes/individual-income-tax/partnerships/income-from-property
Non-Resident Individuals
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/taxes/individual-income-tax/non-resident-individuals
Income from Property, Investment and Other Sources
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/taxes/individual-income-tax/non-resident-individuals/income-from-property-investment-and-other-sources
Non-Resident Director
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/taxes/individual-income-tax/non-resident-individuals/non-resident-director
Non-Resident Professional (Consultant, trainer, coach, etc.)
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/taxes/individual-income-tax/non-resident-individuals/non-resident-professional-(consultant-trainer-coach-etc-)
Non-Resident Public Entertainer (Artiste,musician, sportsman, etc.)
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/taxes/individual-income-tax/non-resident-individuals/non-resident-public-entertainer-(artiste-musician-sportsman-etc-)
Employers
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/taxes/individual-income-tax/employers
Filing Employee Earnings (IR8A, Appendix 8A, Appendix 8B, IR8S)
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/taxes/individual-income-tax/employers/filing-employee-earnings-(ir8a-appendix-8a-appendix-8b-ir8s)
Information to Share with Employees
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/taxes/individual-income-tax/employers/information-to-share-with-employees
Auto Inclusion Scheme (AIS) for Employment Income
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/taxes/individual-income-tax/employers/auto-inclusion-scheme-(ais)-for-employment-income
Understanding the Tax Treatment
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/taxes/individual-income-tax/employers/understanding-the-tax-treatment
Retrenchment Exercise in the Company
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/taxes/individual-income-tax/employers/retrenchment-exercise-in-the-company
Tax Clearance for Foreign & SPR Employees (IR21)
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/taxes/individual-income-tax/employers/tax-clearance-for-foreign-spr-employees-(ir21)
Digital Services
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/taxes/individual-income-tax/employers/digital-services
Corporate Income Tax
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/taxes/corporate-income-tax
Basics of Corporate Income Tax
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/taxes/corporate-income-tax/basics-of-corporate-income-tax
Corporate Income Tax Filing Season 2021
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/taxes/corporate-income-tax/basics-of-corporate-income-tax/corporate-income-tax-filing-season-2021
Basic Guide to Corporate Income Tax for Companies
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/taxes/corporate-income-tax/basics-of-corporate-income-tax/basic-guide-to-corporate-income-tax-for-companies
New Company Start-Up Kit
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/taxes/corporate-income-tax/basics-of-corporate-income-tax/new-company-start-up-kit
Tax Residency of a Company
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/taxes/corporate-income-tax/basics-of-corporate-income-tax/tax-residency-of-a-company
Record Keeping Requirements
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/taxes/corporate-income-tax/basics-of-corporate-income-tax/record-keeping-requirements
Obtaining a Copy of Documents Issued by IRAS
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/taxes/corporate-income-tax/basics-of-corporate-income-tax/obtaining-a-copy-of-documents-issued-by-iras
Corporate Income Tax Rate, Rebates & Tax Exemption Schemes
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/taxes/corporate-income-tax/basics-of-corporate-income-tax/corporate-income-tax-rate-rebates-and-tax-exemption-schemes
Updating Company Particulars
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/taxes/corporate-income-tax/basics-of-corporate-income-tax/updating-company-particulars
e-Learning Videos/ Webinars/ Seminars on Corporate Income Tax
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/taxes/corporate-income-tax/basics-of-corporate-income-tax/e-learning-videos-webinars-seminars-on-corporate-income-tax
Estimated Chargeable Income (ECI) Filing
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/taxes/corporate-income-tax/estimated-chargeable-income-(eci)-filing
Form C-S/ Form C-S (Lite)/ Form C Filing
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/taxes/corporate-income-tax/form-c-s-form-c-s-(lite)-form-c-filing
Overview of Form C-S/ Form C-S (Lite)/ Form C
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/taxes/corporate-income-tax/form-c-s-form-c-s-(lite)-form-c-filing/overview-of-form-c-s-form-c-s-(lite)-form-c
Guidance on Filing Form C-S/ Form C-S (Lite)/ Form C
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/taxes/corporate-income-tax/form-c-s-form-c-s-(lite)-form-c-filing/guidance-on-filing-form-c-s-form-c-s-(lite)-form-c
Preparing a Tax Computation
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/taxes/corporate-income-tax/form-c-s-form-c-s-(lite)-form-c-filing/preparing-a-tax-computation
Penalties for Errors in Tax Returns
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/taxes/corporate-income-tax/form-c-s-form-c-s-(lite)-form-c-filing/penalties-for-errors-in-tax-returns
Late filing or non-filing of Corporate Income Tax Returns (Form C-S/C-S (Lite)/C)
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/taxes/corporate-income-tax/form-c-s-form-c-s-(lite)-form-c-filing/late-filing-or-non-filing-of-Corporate-Income-Tax-Returns-form-c-s-form-c-s-(Lite)-form-c
After Filing Form C-S/ Form C-S (Lite)/ Form C
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/taxes/corporate-income-tax/form-c-s-form-c-s-(lite)-form-c-filing/after-filing-form-c-s-form-c-s-(lite)-form-c
Using Accounting Software to Prepare & File Form C-S Seamlessly
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/taxes/corporate-income-tax/form-c-s-form-c-s-(lite)-form-c-filing/using-accounting-software-to-prepare-file-form-c-s-seamlessly
Corporate Income Tax Payment
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/taxes/corporate-income-tax/corporate-income-tax-payment
Paying Corporate Income Taxes
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/taxes/corporate-income-tax/corporate-income-tax-payment/paying-corporate-income-taxes
Experiencing Difficulties in Paying Your Tax?
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/taxes/corporate-income-tax/corporate-income-tax-payment/experiencing-difficulties-in-paying-your-tax
Late payment or non-payment of Corporate Income Tax
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/taxes/corporate-income-tax/corporate-income-tax-payment/late-payment-or-non-payment-of-corporate-income-tax
Claiming Refunds
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/taxes/corporate-income-tax/corporate-income-tax-payment/claiming-refunds
Corporate Income Tax Compliance
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/taxes/corporate-income-tax/corporate-income-tax-compliance
Best Practices When Writing to IRAS
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/taxes/corporate-income-tax/corporate-income-tax-compliance/best-practices-when-writing-to-iras
Getting Companies to Comply
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/taxes/corporate-income-tax/corporate-income-tax-compliance/getting-companies-to-comply
Voluntary Disclosure of Errors for Reduced Penalties
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/taxes/corporate-income-tax/corporate-income-tax-compliance/voluntary-disclosure-of-errors-for-reduced-penalties
International Compliance Assurance Programme (ICAP)
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/taxes/corporate-income-tax/corporate-income-tax-compliance/international-compliance-assurance-programme-(icap)
Enhanced Taxpayer Relationship (ETR) Programme
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/taxes/corporate-income-tax/corporate-income-tax-compliance/enhanced-taxpayer-relationship-(etr)-programme
Tax Evasion or Fraud
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/taxes/corporate-income-tax/corporate-income-tax-compliance/tax-evasion-or-fraud
Income & Deductions for Companies
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/taxes/corporate-income-tax/income-deductions-for-companies
Taxable & Non-Taxable Income
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/taxes/corporate-income-tax/income-deductions-for-companies/taxable-non-taxable-income
Companies Receiving Foreign Income
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/taxes/corporate-income-tax/income-deductions-for-companies/companies-receiving-foreign-income
Business Expenses
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/taxes/corporate-income-tax/income-deductions-for-companies/business-expenses
Claiming Allowances
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/taxes/corporate-income-tax/income-deductions-for-companies/claiming-allowances
Claiming Reliefs
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/taxes/corporate-income-tax/income-deductions-for-companies/claiming-reliefs
Unutilised Items (Capital Allowances, Trade Losses & Donations)
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/taxes/corporate-income-tax/income-deductions-for-companies/unutilised-items-(capital-allowances-trade-losses-donations)
Applying for Tax Incentives
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/taxes/corporate-income-tax/income-deductions-for-companies/applying-for-tax-incentives
Dormant Companies or Companies Closing Down
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/taxes/corporate-income-tax/dormant-companies-or-companies-closing-down
Dormant Companies
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/taxes/corporate-income-tax/dormant-companies-or-companies-closing-down/dormant-companies
Companies Applying for Strike Off/ to Cease Registration
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/taxes/corporate-income-tax/dormant-companies-or-companies-closing-down/companies-applying-for-strike-off-to-cease-registration
Companies under Liquidation/ Judicial Management/ Receivership
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/taxes/corporate-income-tax/dormant-companies-or-companies-closing-down/companies-under-liquidation-judicial-management-receivership
Specific Industries
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/taxes/corporate-income-tax/specific-industries
Car Rental Companies
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/taxes/corporate-income-tax/specific-industries/car-rental-companies
Car Tuition Companies
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/taxes/corporate-income-tax/specific-industries/car-tuition-companies
Companies Servicing Only Related Companies
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/taxes/corporate-income-tax/specific-industries/companies-servicing-only-related-companies
Construction Companies
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/taxes/corporate-income-tax/specific-industries/construction-companies
Investment Holding Companies
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/taxes/corporate-income-tax/specific-industries/investment-holding-companies
Property Developers
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/taxes/corporate-income-tax/specific-industries/property-developers
Shipping Companies
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/taxes/corporate-income-tax/specific-industries/shipping-companies
Specific Topics
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/taxes/corporate-income-tax/specific-topics
Adopting Financial Reporting Standard (FRS) 109 & 39 & the Tax Implications
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/taxes/corporate-income-tax/specific-topics/adopting-financial-reporting-standard-(frs)-109-39-the-tax-implications
Advance Ruling System for Income Tax
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/taxes/corporate-income-tax/specific-topics/advance-ruling-system-for-income-tax
Transfer Pricing
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/taxes/corporate-income-tax/specific-topics/transfer-pricing
Productivity & Innovation Credit (PIC) Scheme
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/taxes/corporate-income-tax/specific-topics/productivity-innovation-credit-(pic)-scheme
Property Tax
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/taxes/property-tax
Property Owners
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/taxes/property-tax/property-owners
2022 Property Tax Bill
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/taxes/property-tax/property-owners/2022-property-tax-bill
Property Tax At A Glance
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/taxes/property-tax/property-owners/property-tax-at-a-glance
Annual Value
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/taxes/property-tax/property-owners/annual-value
Property Tax Rates
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/taxes/property-tax/property-owners/property-tax-rates
Information for HDB Flat Owners
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/taxes/property-tax/property-owners/information-for-hdb-flat-owners
Tax Bills and Notices
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/taxes/property-tax/property-owners/tax-bills-and-notices
View Statement of Account or View Bills and Notices
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/taxes/property-tax/property-owners/view-statement-of-account-or-view-bills-and-notices
Payments
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/taxes/property-tax/property-owners/payments
Object to Annual Value
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/taxes/property-tax/property-owners/object-to-annual-value
Refunds
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/taxes/property-tax/property-owners/refunds
Property Tax Reliefs
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/taxes/property-tax/property-owners/property-tax-reliefs
Your situation
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/taxes/property-tax/property-owners/your-situation
Property Buyers
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/taxes/property-tax/property-buyers
Buying HDB Flats
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/taxes/property-tax/property-buyers/buying-hdb-flats
Buying Private Residential Properties
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/taxes/property-tax/property-buyers/buying-private-residential-properties
Buying Vacant Land or Development Sites
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/taxes/property-tax/property-buyers/buying-vacant-land-or-development-sites
Buying Other Types of Properties
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/taxes/property-tax/property-buyers/buying-other-types-of-properties
Property Professionals
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/taxes/property-tax/property-professionals
Real Estate/Housing Agents
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/taxes/property-tax/property-professionals/real-estate-housing-agents
Appraisers/Valuer
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/taxes/property-tax/property-professionals/appraisers-valuer
Developer
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/taxes/property-tax/property-professionals/developer
Architects
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/taxes/property-tax/property-professionals/architect
Lawyer/Legal Professional
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/taxes/property-tax/property-professionals/lawyer-legal-professional
Other Services
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/taxes/property-tax/other-services
Check Outstanding Tax
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/taxes/property-tax/other-services/check-outstanding-tax
Change Mailing Address
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/taxes/property-tax/other-services/change-mailing-address
Interactive Property Tax Calculators
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/taxes/property-tax/other-services/interactive-property-tax-calculators
Check Rental Transactions from other Government Agencies
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/taxes/property-tax/other-services/check-rental-transactions-from-other-government-agencies
Tax Compliance
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/taxes/property-tax/tax-compliance
Property Tax Audits by IRAS
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/taxes/property-tax/tax-compliance/property-tax-audits-by-iras
Tax Evasion or Fraud
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/taxes/property-tax/tax-compliance/tax-evasion-or-fraud
Update IRAS to Avoid Penalties
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/taxes/property-tax/tax-compliance/update-iras-to-avoid-penalties
Goods & Services Tax (GST)
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/taxes/goods-services-tax-(gst)
Basics of GST
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/taxes/goods-services-tax-(gst)/basics-of-gst
Goods and Services Tax (GST): What It Is and How It Works
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/taxes/goods-services-tax-(gst)/basics-of-gst/goods-and-services-tax-(gst)-what-it-is-and-how-it-works
Current GST Rates
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/taxes/goods-services-tax-(gst)/basics-of-gst/current-gst-rates
Responsibilities of a GST-registered Business
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/taxes/goods-services-tax-(gst)/basics-of-gst/responsibilities-of-a-gst-registered-business
Invoicing, Price Display and Record Keeping
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/taxes/goods-services-tax-(gst)/basics-of-gst/invoicing-price-display-and-record-keeping
e-Learning course Registering for GST
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/taxes/goods-services-tax-(gst)/basics-of-gst/e-learning-course-registering-for-gst
e-Learning course Overview of GST
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/taxes/goods-services-tax-(gst)/basics-of-gst/e-learning-course-overview-of-gst
GST Registration/Deregistration
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/taxes/goods-services-tax-(gst)/gst-registration-deregistration
Do I Need to Register for GST
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/taxes/goods-services-tax-(gst)/gst-registration-deregistration/do-i-need-to-register-for-gst
Factors to Consider Before Registering Voluntarily for GST
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/taxes/goods-services-tax-(gst)/gst-registration-deregistration/factors-to-consider-before-registering-voluntarily-for-gst
Applying for GST Registration
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/taxes/goods-services-tax-(gst)/gst-registration-deregistration/applying-for-gst-registration
Applying for exemption from GST registration
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/taxes/goods-services-tax-(gst)/gst-registration-deregistration/applying-for-exemption-from-gst-registration
Applying for special GST registration (Group registration and Divisional registration)
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/taxes/goods-services-tax-(gst)/gst-registration-deregistration/applying-for-special-gst-registration-(group-registration-and-divisional-registration)
Cancelling GST Registration
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/taxes/goods-services-tax-(gst)/gst-registration-deregistration/cancelling-gst-registration
Security Deposit
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/taxes/goods-services-tax-(gst)/gst-registration-deregistration/security-deposit
Voluntary Disclosure for Wrongful Collection of GST
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/taxes/goods-services-tax-(gst)/gst-registration-deregistration/voluntary-disclosure-for-wrongful-collection-of-gst
Charging GST (Output Tax)
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/taxes/goods-services-tax-(gst)/charging-gst-(output-tax)
When to Charge Goods and Services Tax (GST)
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/taxes/goods-services-tax-(gst)/charging-gst-(output-tax)/when-to-charge-goods-and-services-tax-(gst)
When to charge 0% GST (Zero-rate)
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/taxes/goods-services-tax-(gst)/charging-gst-(output-tax)/when-to-charge-0-gst-(zero-rate)
When is GST not charged
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/taxes/goods-services-tax-(gst)/charging-gst-(output-tax)/when-is-gst-not-charged
When to Report Supplies in GST Returns
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/taxes/goods-services-tax-(gst)/charging-gst-(output-tax)/when-to-report-supplies-in-gst-returns
Foreign Currency Transactions
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/taxes/goods-services-tax-(gst)/charging-gst-(output-tax)/foreign-currency-transactions
Common scenarios - Do I charge GST
follow
/taxes/goods-services-tax-(gst)/charging-gst-(output-tax)/common-scenarios---do-i-charge-gst
Claiming GST (Input Tax)
follow
/taxes/goods-services-tax-(gst)/claiming-gst-(input-tax)
Conditions for Claiming Input Tax
follow
/taxes/goods-services-tax-(gst)/claiming-gst-(input-tax)/conditions-for-claiming-input-tax
Importing of Goods
follow
/taxes/goods-services-tax-(gst)/claiming-gst-(input-tax)/importing-of-goods
Claiming Input Tax in the Right Accounting Period
follow
/taxes/goods-services-tax-(gst)/claiming-gst-(input-tax)/claiming-input-tax-in-the-right-accounting-period
Claiming Input Tax Incurred to Make Exempt Supplies
follow
/taxes/goods-services-tax-(gst)/claiming-gst-(input-tax)/claiming-input-tax-incurred-to-make-exempt-supplies
Claiming GST Incurred Before GST Registration/Incorporation
follow
/taxes/goods-services-tax-(gst)/claiming-gst-(input-tax)/claiming-gst-incurred-before-gst-registration-incorporation
Paying Suppliers After Claiming GST
follow
/taxes/goods-services-tax-(gst)/claiming-gst-(input-tax)/paying-suppliers-after-claiming-gst
Common scenarios - Do I claim GST
follow
/taxes/goods-services-tax-(gst)/claiming-gst-(input-tax)/common-scenarios---do-i-claim-gst
GST and Digital Economy
follow
/taxes/goods-services-tax-(gst)/gst-and-digital-economy
GST on Imported Services
follow
/taxes/goods-services-tax-(gst)/gst-and-digital-economy/gst-on-imported-services
GST on Imports of Low-Value Goods
follow
/taxes/goods-services-tax-(gst)/gst-and-digital-economy/gst-on-imports-of-low-value-goods
Filing GST
follow
/taxes/goods-services-tax-(gst)/filing-gst
Overview of GST e-Filing Process
follow
/taxes/goods-services-tax-(gst)/filing-gst/overview-of-gst-e-filing-process
Completing GST returns
follow
/taxes/goods-services-tax-(gst)/filing-gst/completing-gst-returns
Correcting Errors Made in GST Return (Filing GST F7)
follow
/taxes/goods-services-tax-(gst)/filing-gst/correcting-errors-made-in-gst-return-(filing-gst-f7)
Due Dates and Requests for Extension
follow
/taxes/goods-services-tax-(gst)/filing-gst/due-dates-and-requests-for-extension
Late filing or non-filing of GST Returns (F5/F8)
follow
/taxes/goods-services-tax-(gst)/filing-gst/late-filing-or-non-filing-of-GST-returns-f5-f8
Check Status of GST Return
follow
/taxes/goods-services-tax-(gst)/filing-gst/check-status-of-gst-return
Check Acknowledgements / Correspondence / Notices
follow
/taxes/goods-services-tax-(gst)/filing-gst/check-acknowledgements-correspondence-notices
Transmitting GST Return and Listings directly to IRAS using Accounting Software
follow
/taxes/goods-services-tax-(gst)/filing-gst/transmitting-gst-return-and-listings-directly-to-iras-using-accounting-software
GST Payments/Refunds
follow
/taxes/goods-services-tax-(gst)/gst-payments-refunds
How to Pay
follow
/taxes/goods-services-tax-(gst)/gst-payments-refunds/how-to-pay
Experiencing Difficulties in Paying Your Tax?
follow
/taxes/goods-services-tax-(gst)/gst-payments-refunds/experiencing-difficulties-in-paying-your-tax
Late payment or non-payment of GST
follow
/taxes/goods-services-tax-(gst)/gst-payments-refunds/late-payment-or-non-payment-of-gst
Refunds
follow
/taxes/goods-services-tax-(gst)/gst-payments-refunds/refunds
Check Account Summary / Payments
follow
/taxes/goods-services-tax-(gst)/gst-payments-refunds/check-account-summary-payments
Revising Estimated Assessment
follow
/taxes/goods-services-tax-(gst)/gst-payments-refunds/revising-estimated-assessment
Consumers
follow
/taxes/goods-services-tax-(gst)/consumers
Tourist Refund Scheme
follow
/taxes/goods-services-tax-(gst)/consumers/tourist-refund-scheme
Buying from a GST-registered business
follow
/taxes/goods-services-tax-(gst)/consumers/buying-from-a-gst-registered-business
Consumers Importing Goods into Singapore
follow
/taxes/goods-services-tax-(gst)/consumers/consumers-importing-goods-into-singapore
Travellers bringing goods into Singapore
follow
/taxes/goods-services-tax-(gst)/consumers/travellers-bringing-goods-into-singapore
Purchasing Digital Services from Overseas Service Providers
follow
/taxes/goods-services-tax-(gst)/consumers/purchasing-digital-services-from-overseas-service-providers
GST on Imported Low-Value Goods
follow
/taxes/goods-services-tax-(gst)/consumers/gst-on-imported-low-value-goods
Checking if a business is GST-registered
follow
/taxes/goods-services-tax-(gst)/consumers/checking-if-a-business-is-gst-registered
Specific Business Sectors
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors
Advertising
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/advertising
Aerospace and Aviation
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/aerospace-and-aviation
Air and Sea Containers
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/air-and-sea-containers
Auction
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/auction
Biomedical
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/biomedical
Bunkering
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/bunkering
Charities and Non-Profit Organisations
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/charities-and-non-profit-organisations
Construction
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/construction
Consultancy and Professional Services
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/consultancy-and-professional-services
Digital Payment Tokens
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/digital-payment-tokens
e-Commerce
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/e-commerce
Energy
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/energy
Finance
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/finance
Gold Jewellery
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/gold-jewellery
Hotel and Food & Beverage
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/hotel-and-food-beverage
Logistics and Freight Forwarding
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/logistics-and-freight-forwarding
Manufacturing
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/manufacturing
Marine and Shipping
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/marine-and-shipping
Motor Trade
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/motor-trade
Pawnbroking
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/pawnbroking
Real Estate
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/real-estate
REITs and Registered Business Trusts
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/reits-and-registered-business-trusts
Retail
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/retail
Telecommunications
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/telecommunications
Travel
follow
/taxes/goods-services-tax-(gst)/specific-business-sectors/travel
General GST Schemes
follow
/taxes/goods-services-tax-(gst)/general-gst-schemes
Cash Accounting Scheme
follow
/taxes/goods-services-tax-(gst)/general-gst-schemes/cash-accounting-scheme
Discounted Sale Price Scheme
follow
/taxes/goods-services-tax-(gst)/general-gst-schemes/discounted-sale-price-scheme
Gross Margin Scheme
follow
/taxes/goods-services-tax-(gst)/general-gst-schemes/gross-margin-scheme
Hand-Carried Exports Scheme (HCES)
follow
/taxes/goods-services-tax-(gst)/general-gst-schemes/hand-carried-exports-scheme-(hces)
Import GST Deferment Scheme (IGDS)
follow
/taxes/goods-services-tax-(gst)/general-gst-schemes/import-gst-deferment-scheme-(igds)
Major Exporter Scheme (MES)
follow
/taxes/goods-services-tax-(gst)/general-gst-schemes/major-exporter-scheme-(mes)
Tourist Refund Scheme (for retailers)
follow
/taxes/goods-services-tax-(gst)/general-gst-schemes/tourist-refund-scheme-(for-retailers)
Zero GST (ZG) Warehouse Scheme
follow
/taxes/goods-services-tax-(gst)/general-gst-schemes/zero-gst-(zg)-warehouse-scheme
Industry-Specific GST Schemes
follow
/taxes/goods-services-tax-(gst)/industry-specific-gst-schemes
Approved Contract Manufacturer and Trader (ACMT) Scheme
follow
/taxes/goods-services-tax-(gst)/industry-specific-gst-schemes/approved-contract-manufacturer-and-trader-(acmt)-scheme
Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)
follow
/taxes/goods-services-tax-(gst)/industry-specific-gst-schemes/approved-import-gst-suspension-scheme-(aiss)-(for-aerospace-players)
Approved Marine Customer Scheme (AMCS)
follow
/taxes/goods-services-tax-(gst)/industry-specific-gst-schemes/approved-marine-customer-scheme-(amcs)
Approved Marine Fuel Trader (MFT) Scheme
follow
/taxes/goods-services-tax-(gst)/industry-specific-gst-schemes/approved-marine-fuel-trader-(mft)-scheme
Approved Refiner and Consolidator Scheme (ARCS)
follow
/taxes/goods-services-tax-(gst)/industry-specific-gst-schemes/approved-refiner-and-consolidator-scheme-(arcs)
Approved Third Party Logistics (3PL) Company Scheme
follow
/taxes/goods-services-tax-(gst)/industry-specific-gst-schemes/approved-third-party-logistics-(3pl)-company-scheme
Specialised Warehouse Scheme (SWS)
follow
/taxes/goods-services-tax-(gst)/industry-specific-gst-schemes/specialised-warehouse-scheme-(sws)
Getting It Right
follow
/taxes/goods-services-tax-(gst)/getting-it-right
Wrongful Collection of GST by GST-registered persons
follow
/taxes/goods-services-tax-(gst)/getting-it-right/wrongful-collection-of-gst-by-gst-registered-persons
Voluntary Compliance Initiatives
follow
/taxes/goods-services-tax-(gst)/getting-it-right/voluntary-compliance-initiatives
Voluntary Disclosure of Errors for Reduced Penalties
follow
/taxes/goods-services-tax-(gst)/getting-it-right/voluntary-disclosure-of-errors-for-reduced-penalties
GST Audits by IRAS
follow
/taxes/goods-services-tax-(gst)/getting-it-right/gst-audits-by-iras
Object to Audit Assessment
follow
/taxes/goods-services-tax-(gst)/getting-it-right/object-to-audit-assessment
Tax Evasion or Fraud
follow
/taxes/goods-services-tax-(gst)/getting-it-right/tax-evasion-or-fraud
Other Services
follow
/taxes/goods-services-tax-(gst)/other-services
Notifying IRAS of Changes
follow
/taxes/goods-services-tax-(gst)/other-services/notifying-iras-of-changes
Changing GST Accounting Periods
follow
/taxes/goods-services-tax-(gst)/other-services/changing-gst-accounting-periods
Advance Ruling System for GST
follow
/taxes/goods-services-tax-(gst)/other-services/advance-ruling-system-for-gst
Stamp Duty
follow
/taxes/stamp-duty
For Property
follow
/taxes/stamp-duty/for-property
Basics of Stamp Duty for Property
follow
/taxes/stamp-duty/for-property/basics-of-stamp-duty-for-property
Buying or Acquiring Property
follow
/taxes/stamp-duty/for-property/buying-or-acquiring-property
Selling or Disposing Property
follow
/taxes/stamp-duty/for-property/selling-or-disposing-property
Renting a Property
follow
/taxes/stamp-duty/for-property/renting-a-property
Paying Stamp Duty
follow
/taxes/stamp-duty/for-property/paying-stamp-duty
Appeals, Refunds, Reliefs and Remissions
follow
/taxes/stamp-duty/for-property/appeals-refunds-reliefs-and-remissions
Getting it right
follow
/taxes/stamp-duty/for-property/getting-it-right
Other Services
follow
/taxes/stamp-duty/for-property/other-services
For Property-Holding Entities ("PHE")
follow
/taxes/stamp-duty/for-property-holding-entities-("phe")
Basics of Stamp Duty for Property-Holding Entities
follow
/taxes/stamp-duty/for-property-holding-entities-("phe")/basics-of-stamp-duty-for-property-holding-entities
Buying or Acquiring Property-Holding Entities
follow
/taxes/stamp-duty/for-property-holding-entities-("phe")/buying-or-acuqiring-property-holding-entities
Selling or Disposing Property-Holding Entities
follow
/taxes/stamp-duty/for-property-holding-entities-("phe")/selling-ot-disposing-property-holding-entities
Paying Stamp Duty
follow
/taxes/stamp-duty/for-property-holding-entities-("phe")/paying-stamp-duty
Claiming Refunds
follow
/taxes/stamp-duty/for-property-holding-entities-("phe")/claiming-refunds
Getting it right
follow
/taxes/stamp-duty/for-property-holding-entities-("phe")/getting-it-right
Other Services
follow
/taxes/stamp-duty/for-property-holding-entities-("phe")/other-services
For Shares
follow
/taxes/stamp-duty/for-shares
Basics of Stamp Duty for Shares
follow
/taxes/stamp-duty/for-shares/basics-of-stamp-duty-for-shares
Mortgaging Shares
follow
/taxes/stamp-duty/for-shares/mortgaging-shares
Buying or Acquiring Shares
follow
/taxes/stamp-duty/for-shares/buying-or-acquiring-shares
Paying Stamp Duty
follow
/taxes/stamp-duty/for-shares/paying-stamp-duty
Claiming Refunds, Reliefs and Remissions
follow
/taxes/stamp-duty/for-shares/claiming-refunds-reliefs-and-remissions
Getting it right
follow
/taxes/stamp-duty/for-shares/getting-it-right
Other Services
follow
/taxes/stamp-duty/for-shares/other-services
International Tax
follow
/taxes/international-tax
International Tax Agreements Concluded by Singapore
follow
/taxes/international-tax/international-tax-agreements-concluded-by-singapore
List of DTAs, Limited DTAs and EOI Arrangements
follow
/taxes/international-tax/international-tax-agreements-concluded-by-singapore/list-of-dtas-limited-dtas-and-eoi-arrangements
Exchange of Information Arrangements
follow
/taxes/international-tax/international-tax-agreements-concluded-by-singapore/exchange-of-information-arrangements
Multilateral Convention on Mutual Administrative Assistance in Tax Matters
follow
/taxes/international-tax/international-tax-agreements-concluded-by-singapore/multilateral-convention-on-mutual-administrative-assistance-in-tax-matters
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
follow
/taxes/international-tax/international-tax-agreements-concluded-by-singapore/multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-base-erosion-and-profit-shifting
Common Reporting Standard (CRS)
follow
/taxes/international-tax/common-reporting-standard-(crs)
CRS Overview and Latest Developments
follow
/taxes/international-tax/common-reporting-standard-(crs)/crs-overview-and-latest-developments
CRS Registration and Deregistration
follow
/taxes/international-tax/common-reporting-standard-(crs)/crs-registration-and-deregistration
CRS Filing
follow
/taxes/international-tax/common-reporting-standard-(crs)/crs-filing
Getting It Right - CRS Compliance
follow
/taxes/international-tax/common-reporting-standard-(crs)/crs-compliance
Basic information for account holders of Financial Institutions
follow
/taxes/international-tax/common-reporting-standard-(crs)/basic-information-for-account-holders-of-financial-institutions
Country-by-Country Reporting (CbCR)
follow
/taxes/international-tax/country-by-country-reporting-(cbcr)
Foreign Account Tax Compliance Act (FATCA)
follow
/taxes/international-tax/foreign-account-tax-compliance-act-(fatca)
FATCA Overview and Latest Developments
follow
/taxes/international-tax/foreign-account-tax-compliance-act-(fatca)/fatca-overview-and-latest-developments
FATCA Registration and Deregistration
follow
/taxes/international-tax/foreign-account-tax-compliance-act-(fatca)/fatca-registration-and-deregistration
FATCA Filing
follow
/taxes/international-tax/foreign-account-tax-compliance-act-(fatca)/fatca-filing
FATCA Compliance
follow
/taxes/international-tax/foreign-account-tax-compliance-act-(fatca)/fatca-compliance
Basic information for account holders of Financial Institutions
follow
/taxes/international-tax/foreign-account-tax-compliance-act-(fatca)/basic-information-for-account-holders-of-financial-institutions
Transfer Pricing
follow
/taxes/international-tax/transfer-pricing
Dispute Prevention and Resolution
follow
/taxes/international-tax/dispute-prevention-and-resolution
Mutual Agreement Procedure and Arbitration
follow
/taxes/international-tax/dispute-prevention-and-resolution/mutual-agreement-procedure-(map)-and-arbitration
Advance Pricing Arrangements (APAs)
follow
/taxes/international-tax/dispute-prevention-and-resolution/bilateral-multilateral-advance-pricing-arrangements
International Compliance Assurance Programme (ICAP)
follow
/taxes/international-tax/dispute-prevention-and-resolution/international-compliance-assurance-programme-(icap)
Singapore"s Competent Authorities for International Tax Agreements
follow
/taxes/international-tax/singapore"s-competent-authorities-for-international-tax-agreements
List of DTAs, Limited DTAs and EOI Arrangements
follow
/taxes/international-tax/list-of-dtas-limited-dtas-and-eoi-arrangements
Withholding Tax
follow
/taxes/withholding-tax
Basics of Withholding Tax
follow
/taxes/withholding-tax/basics-of-withholding-tax
Overview of Withholding Tax (WHT)
follow
/taxes/withholding-tax/basics-of-withholding-tax/overview-of-withholding-tax-(WHT)
Types of Payment and Withholding Tax (WHT) Rates
follow
/taxes/withholding-tax/basics-of-withholding-tax/types-of-payment-and-withholding-tax-rates
Payments to Non-Resident Company
follow
/taxes/withholding-tax/payments-to-non-resident-company
Payments that are Subject to Withholding Tax
follow
/taxes/withholding-tax/payments-to-non-resident-company/payments-that-are-subject-to-withholding-tax
Payments that are Not Subject to Withholding Tax
follow
/taxes/withholding-tax/payments-to-non-resident-company/payments-that-are-not-subject-to-withholding-tax
Payments to Non-Resident Director
follow
/taxes/withholding-tax/payments-to-non-resident-director
Board Director
follow
/taxes/withholding-tax/payments-to-non-resident-director/board-director
Tax Obligations for Non-Resident Director
follow
/taxes/withholding-tax/payments-to-non-resident-director/tax-obligations-for-non-resident-director
Remuneration of Non-Resident Director
follow
/taxes/withholding-tax/payments-to-non-resident-director/remueration-of-non-resident-director
Tax Refund for Resident Director
follow
/taxes/withholding-tax/payments-to-non-resident-director/tax-refund-for-resident-director
Payments to Non-Resident Professional (Consultant, Trainer, Coach,etc.)
follow
/taxes/withholding-tax/payments-to-non-resident-professional-(consultant-trainer-coach-etc-)
Non-Resident Professional
follow
/taxes/withholding-tax/payments-to-non-resident-professional-(consultant-trainer-coach-etc-)/non-resident-professional
Tax Obligations for Non-Resident Professional
follow
/taxes/withholding-tax/payments-to-non-resident-professional-(consultant-trainer-coach-etc-)/tax-obligations-for-non-resident-professional
Treatment of Income for Non-Resident Professional
follow
/taxes/withholding-tax/payments-to-non-resident-professional-(consultant-trainer-coach-etc-)/treatment-of-income-for-non-resident-professional
Non-Resident Professional vs. Employee
follow
/taxes/withholding-tax/payments-to-non-resident-professional-(consultant-trainer-coach-etc-)/non-resident-professional-vs-employee
Tax Refund for Resident Professional
follow
/taxes/withholding-tax/payments-to-non-resident-professional-(consultant-trainer-coach-etc-)/tax-refund-for-resident-professional
Payments to Non-Resident Public Entertainer (Artiste, Musician, Sportsman,etc.)
follow
/taxes/withholding-tax/payments-to-non-resident-public-entertainer-(artiste-musician-sportsman-etc-)
Non-Resident Public Entertainer
follow
/taxes/withholding-tax/payments-to-non-resident-public-entertainer-(artiste-musician-sportsman-etc-)/non-resident-public-entertainer
Tax Obligations of Non-Resident Public Entertainer
follow
/taxes/withholding-tax/payments-to-non-resident-public-entertainer-(artiste-musician-sportsman-etc-)/tax-obligations-of-non-resident-public-entertainer
Treatment of Income for Non-Resident Public Entertainer
follow
/taxes/withholding-tax/payments-to-non-resident-public-entertainer-(artiste-musician-sportsman-etc-)/treatment-of-income-for-non-resident-public-entertainer
Withholding Tax Calculations for Non-Resident Public Entertainer
follow
/taxes/withholding-tax/payments-to-non-resident-public-entertainer-(artiste-musician-sportsman-etc-)/withholding-tax-calculations-for-non-resident-public-entertainer
Exemptions of Income for Non-Resident Public Entertainer
follow
/taxes/withholding-tax/payments-to-non-resident-public-entertainer-(artiste-musician-sportsman-etc-)/exemptions-of-income-for-non-resident-public-entertainer
Tax Refund for Resident Public Entertainer
follow
/taxes/withholding-tax/payments-to-non-resident-public-entertainer-(artiste-musician-sportsman-etc-)/tax-refund-for-resident-public-entertainer
Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs)
follow
/taxes/withholding-tax/withdrawal-from-supplementary-retirement-scheme-(srs)-account-(foreigners-prs)
Tax Obligations for SRS Withdrawal
follow
/taxes/withholding-tax/withdrawal-from-supplementary-retirement-scheme-(srs)-account-(foreigners-prs)/tax-obligations-for-srs-withdrawal
Calculating Withholding Tax
follow
/taxes/withholding-tax/withdrawal-from-supplementary-retirement-scheme-(srs)-account-(foreigners-prs)/calculating-withholding-tax
Withholding Tax Filing
follow
/taxes/withholding-tax/withholding-tax-filing
Withholding Tax (WHT) Filing and Payment Due Date
follow
/taxes/withholding-tax/withholding-tax-filing/withholding-tax-filing-and-payment-due-date
Claim of Relief under the Avoidance of Double Taxation Agreement (DTA)
follow
/taxes/withholding-tax/withholding-tax-filing/claim-of-relief-under-the-avoidance-of-double-taxation-agreement-(dta)
Common Errors Made by Payers
follow
/taxes/withholding-tax/withholding-tax-filing/common-errors-made-by-payers
How to File
follow
/taxes/withholding-tax/withholding-tax-filing/how-to-file
Making amendment after filing/ claiming refund
follow
/taxes/withholding-tax/withholding-tax-filing/making-amendment-after-filing-claiming-refund
Withholding Tax Payments
follow
/taxes/withholding-tax/withholding-tax-payments
How to Pay
follow
/taxes/withholding-tax/withholding-tax-payments/how-to-pay
Late payment or non-payment of Withholding Tax (WHT)
follow
/taxes/withholding-tax/withholding-tax-payments/late-payment-and-non-payment-of-taxes
Confirmation of Payment (CP)
follow
/taxes/withholding-tax/withholding-tax-payments/confirmation-of-payment-(cp)
Tax Refund
follow
/taxes/withholding-tax/withholding-tax-payments/tax-refund
Withholding Tax Reporting Compliance
follow
/taxes/withholding-tax/withholding-tax-reporting-compliance
Voluntary Disclosure of Errors for Reduced Penalties
follow
/taxes/withholding-tax/withholding-tax-reporting-compliance/voluntary-disclosure-of-errors-for-reduced-penalties
Tax Evasion or Fraud
follow
/taxes/withholding-tax/withholding-tax-reporting-compliance/tax-evasion-or-fraud
Other Taxes
follow
/taxes/other-taxes
Trusts
follow
/taxes/other-taxes/trusts
Basics of Income Tax of Estate/ Trust
follow
/taxes/other-taxes/trusts/basics-of-income-tax-of-estate-trust
Guide for Administrators or Trustees
follow
/taxes/other-taxes/trusts/guide-for-administrators-or-trustees
Working Out Estate/ Trust Income Tax by Trustee and Beneficiary
follow
/taxes/other-taxes/trusts/working-out-estate-trust-income-tax-by-trustee-and-beneficiary
Filing Estate/ Trust Income Tax (Form T)
follow
/taxes/other-taxes/trusts/filing-estate-trust-income-tax-(form-t)
Paying Estate/ Trust Income Tax
follow
/taxes/other-taxes/trusts/paying-estate-trust-income-tax
Private Lotteries Duty
follow
/taxes/other-taxes/private-lotteries-duty
Basics of Private Lotteries Duty
follow
/taxes/other-taxes/private-lotteries-duty/basics-of-private-lotteries-duty
Filing Private Lotteries Duty
follow
/taxes/other-taxes/private-lotteries-duty/filing-private-lotteries-duty
Paying Private Lotteries Duty
follow
/taxes/other-taxes/private-lotteries-duty/paying-private-lotteries-duty
Getting It Right
follow
/taxes/other-taxes/private-lotteries-duty/getting-it-right
Betting and Sweepstake Duties
follow
/taxes/other-taxes/betting-and-sweepstake-duties
Casino Tax
follow
/taxes/other-taxes/casino-tax
Filing & Paying Casino Tax
follow
/taxes/other-taxes/casino-tax/filing-paying-casino-tax
Income Tax Treatment for International Market Agents & Representatives
follow
/taxes/other-taxes/casino-tax/income-tax-treatment-for-international-market-agents-representatives
Computing Casino Tax (Gross Gaming Revenue, Casino Tax Rates)
follow
/taxes/other-taxes/casino-tax/computing-casino-tax-(gross-gaming-revenue-casino-tax-rates)
Charities
follow
/taxes/other-taxes/charities
Charities / IPCs & Taxes
follow
/taxes/other-taxes/charities/charities-ipcs-taxes
Tax Deduction Scheme for Grantmakers
follow
/taxes/other-taxes/charities/tax-deduction-scheme-for-grantmakers
Donations & Tax Deductions
follow
/taxes/other-taxes/charities/donations-tax-deductions
Clubs & Associations
follow
/taxes/other-taxes/clubs-associations
Basic Information on Bodies of Persons
follow
/taxes/other-taxes/clubs-associations/basic-information-on-bodies-of-persons
Working Out Clubs and Associations Income Tax
follow
/taxes/other-taxes/clubs-associations/working-out-clubs-and-associations-income-tax
Filing Clubs and Associations Income Tax
follow
/taxes/other-taxes/clubs-associations/filing-clubs-and-associations-income-tax
Paying Taxes or Claiming Refunds
follow
/taxes/other-taxes/clubs-associations/paying-taxes-or-claiming-refunds
Tax Obligation for Clubs & Associations Pending Liquidation or De-Registration
follow
/taxes/other-taxes/clubs-associations/tax-obligation-for-clubs-associations-pending-liquidation-or-de-registration
Estate Duty
follow
/taxes/other-taxes/estate-duty
Estate Duty
follow
/taxes/other-taxes/estate-duty/estate-duty
Estate Duty Glossary
follow
/taxes/other-taxes/estate-duty/estate-duty-glossary
FAQs
follow
/taxes/other-taxes/estate-duty/faqs
Estate Duty Forms
follow
/taxes/other-taxes/estate-duty/estate-duty-forms
Getting Estate Duty Clearance
follow
/taxes/other-taxes/estate-duty/getting-estate-duty-clearance
How to Calculate Estate Duty
follow
/taxes/other-taxes/estate-duty/how-to-calculate-estate-duty
Late Payment or Non-Payment of Estate Duty
follow
/taxes/other-taxes/estate-duty/late-payment-or-non-payment-of-estate-duty
Trust (including income from Estates)
follow
/taxes/other-taxes/estate-duty/trust-(including-income-from-estates)
How to Pay
follow
/taxes/other-taxes/estate-duty/how-to-pay
Government Schemes
follow
/schemes/disbursement-schemes
Wage Credit Scheme (WCS)
follow
/schemes/disbursement-schemes/wage-credit-scheme-(wcs)
WCS Glossary
follow
/schemes/disbursement-schemes/wage-credit-scheme-(wcs)/wcs-glossary
Report Abuse of Wage Credit Scheme
follow
/schemes/disbursement-schemes/wage-credit-scheme-(wcs)/report-abuse-of-wage-credit-scheme
Jobs Support Scheme (JSS)
follow
/schemes/disbursement-schemes/jobs-support-scheme-(jss)
Specific Industries in Tiers and SSIC Codes
follow
/schemes/disbursement-schemes/jobs-support-scheme-(jss)/specific-industries-in-tiers-and-ssic-codes
Self-review for Eligibility of JSS and JGI
follow
/schemes/disbursement-schemes/self-review-for-eligibility-of-jss-and-jgi
Jobs Growth Incentive (JGI)
follow
/schemes/disbursement-schemes/jobs-growth-incentive
SkillsFuture Enterprise Credit
follow
/schemes/disbursement-schemes/skillsfuture-enterprise-credit
Senior Employment Credit (SEC), CPF Transition Offset (CTO) and Enabling Employment Credit (EEC)
follow
/schemes/disbursement-schemes/senior-employment-credit-(sec)-cpf-transition-offset-(cto)-and-enabling-employment-credit-(eec)
Government Cash Payout (2021 Rental Support Scheme)
follow
/schemes/disbursement-schemes/government-cash-payout-(2021-rental-support-scheme)
Corporate Income Tax
follow
/schemes/corporate-income-tax
Business and IPC Partnership Scheme
follow
/schemes/corporate-income-tax/business-and-ipc-partnership-scheme
Double Tax Deduction for Internationalisation Scheme
follow
/schemes/corporate-income-tax/double-tax-deduction-for-internationalisation-scheme
Productivity and Innovation Credit (PIC) Scheme
follow
/schemes/corporate-income-tax/productivity-and-innovation-credit-(pic)-scheme
General GST Schemes
follow
/schemes/gst/general-gst-schemes
Cash Accounting Scheme
follow
/schemes/gst/general-gst-schemes/cash-accounting-scheme
Discounted Sale Price Scheme
follow
/schemes/gst/general-gst-schemes/discounted-sale-price-scheme
Gross Margin Scheme
follow
/schemes/gst/general-gst-schemes/gross-margin-scheme
Hand-Carried Exports Scheme (HCES)
follow
/schemes/gst/general-gst-schemes/hand-carried-exports-scheme-(hces)
Major Exporter Scheme (MES)
follow
/schemes/gst/general-gst-schemes/major-exporter-scheme-(mes)
Tourist Refund Scheme (TRS) for Businesses
follow
/schemes/gst/general-gst-schemes/tourist-refund-scheme-(trs)
Zero GST (ZG) Warehouse Scheme
follow
/schemes/gst/general-gst-schemes/zero-gst-(zg)-warehouse-scheme
Industry-Specific GST Schemes
follow
/schemes/gst/industry-specific-gst-schemes
Approved Contract Manufacturer and Trader (ACMT) Scheme
follow
/schemes/gst/industry-specific-gst-schemes/approved-contract-manufacturer-and-trader-(acmt)-scheme
Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)
follow
/schemes/gst/industry-specific-gst-schemes/approved-import-gst-suspension-scheme-(aiss)-(for-aerospace-players)
Approved Marine Customer Scheme (AMCS)
follow
/schemes/gst/industry-specific-gst-schemes/approved-marine-customer-scheme-(amcs)
Approved Marine Fuel Trader (MFT) Scheme
follow
/schemes/gst/industry-specific-gst-schemes/approved-marine-fuel-trader-(mft)-scheme
Approved Refiner and Consolidator Scheme (ARCS)
follow
/schemes/gst/industry-specific-gst-schemes/approved-refiner-and-consolidator-scheme-(arcs)
Approved Third Party Logistics (3PL) Company Scheme
follow
/schemes/gst/industry-specific-gst-schemes/approved-third-party-logistics-(3pl)-company-scheme
Specialised Warehouse Scheme (SWS)
follow
/schemes/gst/industry-specific-gst-schemes/specialised-warehouse-scheme-(sws)
Individual Income Tax
follow
/schemes/individual-income-tax
Not Ordinarily Resident (NOR) Scheme
follow
/schemes/individual-income-tax/not-ordinarily-resident-(nor)-scheme
Area Representative Scheme
follow
/schemes/individual-income-tax/area-representative-scheme
Angel Investors Tax Deduction Scheme (AITD)
follow
/schemes/individual-income-tax/angel-investors-tax-deduction-scheme-(aitd)
MediShield Life (MSHL)
follow
/schemes/individual-income-tax/medishield-life-(mshl)
SRS contributions and tax relief
follow
/schemes/individual-income-tax/srs-contributions-and-tax-relief
Tax on SRS withdrawal
follow
/schemes/individual-income-tax/tax-on-srs-withdrawal
Withholding Tax on SRS
follow
/schemes/individual-income-tax/withholding-tax-on-srs
Digital Services
follow
/digital-services
Employees
follow
/digital-services/employees
Bots
follow
/digital-services/employees/bots
View Individual Tax Notices
follow
/digital-services/employees/view-individual-tax-notices
View Account Summary
follow
/digital-services/employees/view-account-summary
View Filing Status
follow
/digital-services/employees/view-filing-status
Check Employment Income Status
follow
/digital-services/employees/check-employment-income-status
View/ Cancel Payment Plan
follow
/digital-services/employees/view-cancel-payment-plan
File Income Tax Return
follow
/digital-services/employees/file-income-tax-return
myTax Mail
follow
/digital-services/employees/mytax-mail
Update Contact Details
follow
/digital-services/employees/update-contact-details
View Late Filing Fee/ Summons
follow
/digital-services/employees/view-late-filing-fee-summons
Pay Taxes
follow
/digital-services/employees/pay-taxes
Apply for Payment Plan
follow
/digital-services/employees/apply-for-payment-plan
Update Notice Preferences (Individuals)
follow
/digital-services/employees/update-notice-preferences-(individuals)
View more
follow
/digital-services/employees
Self-Employed
follow
/digital-services/self-employed
View Individual Tax Notices
follow
/digital-services/self-employed/view-individual-tax-notices
View PIC Scheme Notices
follow
/digital-services/self-employed/view-pic-scheme-notices
View Account Summary
follow
/digital-services/self-employed/view-account-summary
View Filing Status
follow
/digital-services/self-employed/view-filing-status
Check Employment Income Status
follow
/digital-services/self-employed/check-employment-income-status
View/ Cancel Payment Plan
follow
/digital-services/self-employed/view-cancel-payment-plan
File Income Tax Return
follow
/digital-services/self-employed/file-income-tax-return
myTax Mail
follow
/digital-services/self-employed/mytax-mail
Update Contact Details
follow
/digital-services/self-employed/update-contact-details
View Late Filing Fee/ Summons
follow
/digital-services/self-employed/view-late-filing-fee-summons
Pay Taxes
follow
/digital-services/self-employed/pay-taxes
Apply for Payment Plan
follow
/digital-services/self-employed/apply-for-payment-plan
View more
follow
/digital-services/self-employed
Intermediaries of Self-Employed Persons (Taxi Drivers/Private-Hire Car Drivers)
follow
/digital-services/intermediaries-of-self-employed-persons-(taxi-drivers-private-hire-car-drivers)
Submit Income Records for Self-Employed
follow
/digital-services/intermediaries-of-self-employed-persons-(taxi-drivers-private-hire-car-drivers)/submit-income-records-for-self-employed
View more
follow
/digital-services/intermediaries-of-self-employed-persons-(taxi-drivers-private-hire-car-drivers)
Employers
follow
/digital-services/employers
Tips on e-Filing
follow
/digital-services/employers/tips-on-e-filing
Tax Clearance - View Tax Clearance Notices/Letters
follow
/digital-services/employers/tax-clearance---view-tax-clearance-notices-letters
Tax Clearance - File Form IR21
follow
/digital-services/employers/tax-clearance---file-form-ir21
Tax Clearance - View Form IR21 Records
follow
/digital-services/employers/tax-clearance---view-form-ir21-records
Submit Employment Income Records
follow
/digital-services/employers/submit-employment-income-records
Register for AIS
follow
/digital-services/employers/register-for-ais
Search AIS Organisation
follow
/digital-services/employers/search-ais-organisation
Wage Credit Scheme – Eligibility Search
follow
/digital-services/employers/wage-credit-scheme-eligibility-search
Wage Credit Scheme – Breakdown Request
follow
/digital-services/employers/wage-credit-scheme-breakdown-request
myTax Mail
follow
/digital-services/employers/mytax-mail
View more
follow
/digital-services/employers
Partnerships
follow
/digital-services/partnerships
File Partnership Income Tax Return Form P
follow
/digital-services/partnerships/file-partnership-income-tax-return-form-p
Request Extension of Time to File
follow
/digital-services/partnerships/request-extension-of-time-to-file
Apply for PIC Cash Payout
follow
/digital-services/partnerships/apply-for-pic-cash-payout
View PIC Cash Payout Application Status
follow
/digital-services/partnerships/view-pic-cash-payout-application-status
View PIC Scheme Notices
follow
/digital-services/partnerships/view-pic-scheme-notices
View Partnership Tax Filing Status
follow
/digital-services/partnerships/view-partnership-tax-filing-status
View Partnership Tax Notices
follow
/digital-services/partnerships/view-partnership-tax-notices
Update Partnership Contact Details
follow
/digital-services/partnerships/update-partnership-contact-details
Request Penalty Waiver/ Extension of Time to File
follow
/digital-services/partnerships/request-penalty-waiver-extension-of-time-to-file
View more
follow
/digital-services/partnerships
Companies/ Tax Agents
follow
/digital-services/companies-tax-agents
View Notices/ Letters - PIC Scheme
follow
/digital-services/companies-tax-agents/view-notices-letters---pic-scheme
View Account Summary
follow
/digital-services/companies-tax-agents/view-account-summary
View/ Cancel Payment Plan
follow
/digital-services/companies-tax-agents/view-cancel-payment-plan
View Notices/ Letters - Corporate Tax
follow
/digital-services/companies-tax-agents/view-notices-letters---corporate-tax
Access Tax Agent e-Services
follow
/digital-services/companies-tax-agents/access-tax-agent-e-services
Pay Taxes
follow
/digital-services/companies-tax-agents/pay-taxes
Apply for Payment Plan
follow
/digital-services/companies-tax-agents/apply-for-payment-plan
Update Notice Preferences (Businesses)
follow
/digital-services/companies-tax-agents/update-notice-preferences-(businesses)
View Corporate Tax Filing Status
follow
/digital-services/companies-tax-agents/view-corporate-tax-filing-status
Access Company Dashboard
follow
/digital-services/companies-tax-agents/access-company-dashboard
File Form C-S/ Form C-S (Lite)
follow
/digital-services/companies-tax-agents/file-form-c-s-form-c-s-(lite)
Update Corporate Profile/ Contact Details
follow
/digital-services/companies-tax-agents/update-corporate-profile-contact-details
View more
follow
/digital-services/companies-tax-agents
Commission-paying Organisations
follow
/digital-services/commission-paying-organisations
e-Submission of Commission
follow
/digital-services/commission-paying-organisations/e-submission-of-commission
Submit Commission Records
follow
/digital-services/commission-paying-organisations/submit-commission-records
View more
follow
/digital-services/commission-paying-organisations
Property Owners
follow
/digital-services/property-owners
View Property Tax Notices
follow
/digital-services/property-owners/view-property-tax-notices
View/ Cancel Payment Plan
follow
/digital-services/property-owners/view-cancel-payment-plan
myTax Mail
follow
/digital-services/property-owners/mytax-mail
Update Contact Details
follow
/digital-services/property-owners/update-contact-details
View Property Dashboard
follow
/digital-services/property-owners/view-property-dashboard
Pay Taxes
follow
/digital-services/property-owners/pay-taxes
Apply for Payment Plan
follow
/digital-services/property-owners/apply-for-payment-plan
Update Notice Preferences (Businesses)
follow
/digital-services/property-owners/update-notice-preferences-(businesses)
Update Notice Preferences (Individuals)
follow
/digital-services/property-owners/update-notice-preferences-(individuals)
Check Property Tax Balance
follow
/digital-services/property-owners/check-property-tax-balance
View Account Summary
follow
/digital-services/property-owners/view-account-summary
Apply/ Withdraw for Owner-Occupier Tax Rates
follow
/digital-services/property-owners/apply-withdraw-for-owner-occupier-tax-rates
View more
follow
/digital-services/property-owners
Property Professionals
follow
/digital-services/property-professionals
Check Annual Value of Property
follow
/digital-services/property-professionals/check-annual-value-of-property
Update Property Ownership
follow
/digital-services/property-professionals/update-property-ownership
View more
follow
/digital-services/property-professionals
GST
follow
/digital-services/gst
View Account Summary
follow
/digital-services/gst/view-account-summary
View/ Cancel Payment Plan
follow
/digital-services/gst/view-cancel-payment-plan
myTax Mail
follow
/digital-services/gst/mytax-mail
GST Registered Business Search
follow
/digital-services/gst/gst-registered-business-search
Notices/ Letters
follow
/digital-services/gst/notices-letters
File GST Return/ Edit Past Return
follow
/digital-services/gst/file-gst-return-edit-past-return
Pay Taxes
follow
/digital-services/gst/pay-taxes
Apply for Payment Plan
follow
/digital-services/gst/apply-for-payment-plan
Update Notice Preferences (Businesses)
follow
/digital-services/gst/update-notice-preferences-(businesses)
Retrieve GST Returns/ Assessments for ASK Review
follow
/digital-services/gst/retrieve-gst-returns-assessments-for-ask-review
View GST Filing Status
follow
/digital-services/gst/view-gst-filing-status
Update GST Contact Details
follow
/digital-services/gst/update-gst-contact-details
View more
follow
/digital-services/gst
Stamp Duty
follow
/digital-services/stamp-duty
Stamping: Lease/ Tenancy
follow
/digital-services/stamp-duty/stamping-lease-tenancy
Stamping: Mortgage
follow
/digital-services/stamp-duty/stamping-mortgage
Stamping: Sale and Purchase (For Buyers)
follow
/digital-services/stamp-duty/stamping-sale-and-purchase-(for-buyers)
Stamping: Sale and Purchase (For Sellers)
follow
/digital-services/stamp-duty/stamping-sale-and-purchase-(for-sellers)
Stamping: Shares
follow
/digital-services/stamp-duty/stamping-shares
Requests: Amendment to Stamp Certificate
follow
/digital-services/stamp-duty/requests-amendment-to-stamp-certificate
Stamping: Others - Declaration of Trust/ Trust Deed
follow
/digital-services/stamp-duty/stamping-others---declaration-of-trust-trust-deed
Requests: Apply for Assessment/ Appeal/ Remission
follow
/digital-services/stamp-duty/requests-apply-for-assessment-appeal-remission
Stamping: Additional Stamp Duty
follow
/digital-services/stamp-duty/stamping-additional-stamp-duty
Stamping: Exemptions & Remissions - Transfer of HDB Flat within Family
follow
/digital-services/stamp-duty/stamping-exemptions-remissions---transfer-of-hdb-flat-within-family
Stamping: Others - Other Transfer (Dutiable documents)
follow
/digital-services/stamp-duty/stamping-others---other-transfer-(dutiable-documentsstamping-others---other-transfer-(dutiable-documents)
Requests: Object to an Assessment
follow
/digital-services/stamp-duty/requests-object-to-an-assessment
View more
follow
/digital-services/stamp-duty
Withholding Tax
follow
/digital-services/withholding-tax
File S45 Form
follow
/digital-services/withholding-tax/file-s45-form
Retrieve S45 Form (Draft)
follow
/digital-services/withholding-tax/retrieve-s45-form-(draft)
Approve S45 Form
follow
/digital-services/withholding-tax/approve-s45-form
Submit S45 Form
follow
/digital-services/withholding-tax/submit-s45-form
View/Amend S45 Form
follow
/digital-services/withholding-tax/view-amend-s45-form
View S45 GIRO Plan
follow
/digital-services/withholding-tax/view-s45-giro-plan
View S45 COR Status
follow
/digital-services/withholding-tax/view-s45-cor-status
View S45 Notices/Letters
follow
/digital-services/withholding-tax/view-s45-notices-letters
Update Notice Preferences (Businesses)
follow
/digital-services/withholding-tax/update-notice-preferences-(businesses)
Update Notice Preferences (Individuals)
follow
/digital-services/withholding-tax/update-notice-preferences-(individuals)
View more
follow
/digital-services/withholding-tax
Automatic Exchange of Information (CRS and FATCA)
follow
/digital-services/automatic-exchange-of-information-(crs-and-fatca)
Apply for CRS Registration
follow
/digital-services/automatic-exchange-of-information-(crs-and-fatca)/apply-for-crs-registration
Check CRS Registration Status
follow
/digital-services/automatic-exchange-of-information-(crs-and-fatca)/check-crs-registration-status
View/ Update FI AEOI Profile
follow
/digital-services/automatic-exchange-of-information-(crs-and-fatca)/view-update-fi-aeoi-profile
View/ Update My Profile
follow
/digital-services/automatic-exchange-of-information-(crs-and-fatca)/view-update-my-profile
View AEOI Contact Details
follow
/digital-services/automatic-exchange-of-information-(crs-and-fatca)/view-aeoi-contact-details
View/ Edit Trustee-Documented Trusts
follow
/digital-services/automatic-exchange-of-information-(crs-and-fatca)/view-edit-trustee-documented-trusts
View AEOI e-Service Transaction History
follow
/digital-services/automatic-exchange-of-information-(crs-and-fatca)/view-aeoi-e-service-transaction-history
Submit CRS or FATCA Return
follow
/digital-services/automatic-exchange-of-information-(crs-and-fatca)/submit-crs-or-fatca-return
View Submitted Financial Account Report
follow
/digital-services/automatic-exchange-of-information-(crs-and-fatca)/view-submitted-financial-account-report
View AEOI Notices/ Letters
follow
/digital-services/automatic-exchange-of-information-(crs-and-fatca)/view-aeoi-notices-letters
Email Us on AEOI matters
follow
/digital-services/automatic-exchange-of-information-(crs-and-fatca)/email-us-on-aeoi-matters
Apply to deregister for AEOI
follow
/digital-services/automatic-exchange-of-information-(crs-and-fatca)/apply-to-deregister-for-aeoi
View more
follow
/digital-services/automatic-exchange-of-information-(crs-and-fatca)
Others
follow
/digital-services/others
Corppass
follow
/digital-services/others/corppass
Institutions of a Public Character and Grantmakers
follow
/digital-services/others/institutions-of-a-public-character-and-grantmakers
Government Payout Schemes (JSS, JGI)
follow
/digital-services/others/government-payout-schemes-(jss-jgi)
IRAS Digital Notices
follow
/digital-services/others/iras-digital-notices
Singpass Foreign user Account (SFA) for Foreign Individuals
follow
/digital-services/others/singpass-foreign-user-account-(sfa)-for-foreign-individuals
myTax Portal Technical FAQ
follow
/digital-services/others/mytax-portal-technical-faq
View Corporate Tax Notices (for Companies)
follow
/digital-services/others/view-corporate-tax-notices-(for-companies)
View Partnership Tax Notices (for Partnerships)
follow
/digital-services/others/view-partnership-tax-notices-(for-partnerships)
View Individual Tax Notices (for Sole-Proprietors)
follow
/digital-services/others/view-individual-tax-notices-(for-sole-proprietors)
View Individual Tax Notices
follow
/digital-services/others/view-individual-tax-notices
Download Donation Application & Submit Records
follow
/digital-services/others/download-donation-application-submit-records
BIPS Service Giving Declaration Form Submission
follow
/digital-services/others/bips-service-giving-declaration-form-submission
Update Notice Preferences (Individuals)
follow
/digital-services/others/update-notice-preferences-(individuals)
Update Notice Preferences (Businesses)
follow
/digital-services/others/update-notice-preferences-(businesses)
View more
follow
/digital-services/others
Login to myTax Portal
follow
https://mytax.iras.gov.sg/ESVWeb/default.aspx
Login to e-Stamping
follow
https://estamping.iras.gov.sg/WebForms/Home.aspx
File GST return (period ending in Sep)
follow
/taxes/goods-services-tax-(gst)/filing-gst/overview-of-gst-e-filing-process
File Corporate Income Tax Return (Form C-S/ Form C-S (Lite)/ Form C)
follow
/taxes/corporate-income-tax/form-c-s-form-c-s-(lite)-form-c-filing/guidance-on-filing-form-c-s-form-c-s-(lite)-form-c
File Estimated Chargeable Income (ECI) (Sep year-end)
follow
/taxes/corporate-income-tax/estimated-chargeable-income-(eci)-filing
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