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Taxation

Singapore Tax Facts - 2011 / 2012

Our Tax Facts brochure serves as an information resource for individuals or companies who wish to know more about tax rates in Singapore. More

Singapore Budget 2011 - Summary

Singapore's Minister for Finance presented this year's budget proposals on 18 February 2011. More

Latest E-Tax Guides Issued by IRAS

25-Jan-12

Revision of e-Tax Guide on Import GST Deferment Scheme (Fourth Edition)

18-Jan-12

Revision of e-Tax Guide on GST for Retailers

12-Jan-12

Revision of e-Tax Guide for Additional Buyer's Stamp Duty (ABSD) on Purchase of Residential Properties (Second Edition)

10-Jan-12

Revision of e-Tax Guide for Approved Contract Manufacturer and Trader (ACMT) Scheme (Eighth Edition)

10-Jan-12

Revision of e-Tax Guide for the Biomedical Industry (Third Edition)

10-Jan-12

Revision of e-Tax Guide for the Aerospace Industry (Sixth Edition)

10-Jan-12

Revision of e-Tax Guide for the Marine Industry - 2011 Budget Changes (Second Edition)

10-Jan-12

Revision of e-Tax Guide for the Marine Industry - 2010 Budget Changes (Third Edition)

10-Jan-12

Revision of e-Tax Guide on Imports (Third Edition)

10-Jan-12

Revision of e-Tax Guide for Approved Third Party Logistics (3PL) Company Scheme (Sixth Edition)

10-Jan-12

Revision of e-Tax Guide for Major Exporter Scheme (Sixth Edition)

5-Jan-12

Revision of e-Tax Guide for Income Tax Treatment of Trusts (Second Edition)

15-Dec-11

Revision of e-Tax Guide for Stamp Duty: Removal of Fixed and Nominal Duties (Second Edition)

7-Dec-11

New e-Tax Guide for Additional Buyer's Stamp Duty (ABSD) on Purchase of Residential Properties

6-Dec-11

Revision of e-Tax Guide for Section 10(25) of the Singapore Income Tax Act – Interpretation and Practice

6-Dec-11

Revision of Tax Act for Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) (Amendment) Regulations 2011

2-Dec-11 Revision of e-Tax Guide for Annual Values for HDB Flats from 1 January 2012
22-Nov-11 Revision of e-Tax Guide for the Market Participants in the National Electricity Market of Singapore ("NEMS")
22-Nov-11 Revision of e-Tax Guide for Approved Contract Manufacturer and Trader (ACMT) Scheme
22-Nov-11 Revision of e-Tax Guide for the Biomedical Industry
22-Sep-11 Revision of e-Tax Guide on GST: Fringe Benefits
16-Sep-11 Revision of e-Tax Guide on Imposition of Stamp Duty on Sellers for Sale or Disposal of Residential Property (7th Edition)
6-Sep-11 New e-Tax Guide on Ascertainment of Income from Business of Making Investment
6-Sep-11 New e-Tax Guide on Tax Exemption for Foreign-Sourced Income
6-Sep-11 New e-Tax Guide on Group Relief System
1-Sep-11 Revision of e-Tax Guide on Approved Contract Manufacturer and Trader (ACMT) Scheme
1-Sep-11 New e-Tax Guide on Specialised Warehouse Scheme and Zero-rating of Supplies
1-Sep-11 New e-Tax Guide for the Marine Industry - 2011 Budget Changes
1-Sep-11 New e-Tax Guide for the Biomedical Industry
22-Aug-11 New e-Tax Guide on Pharmaceutical Manufacturing Industry: Tax Treatment of Research & Development and Intellectual Property-Related Expenditures
1-Aug-11 Revised e-Tax Guide on Electronic Tourist Refund Scheme (eTRS)
15-Jul-11 Revised e-Tax Guide on Productivity and Innovation Credit
15-Jul-11 e-Tax Guide on Qualifying Conditions for Pension/ Provident Funds to be Approved under Section 5 of the Income Tax Act
8-Jul-11 e-Tax Guide on Tax Deduction for Shares used to fulfill obligations under an Employee Equity-Based Remuneration Scheme

The above articles have been extracted from the Inland Revenue Authority of Singapore (IRAS) website. Visit www.iras.gov.sg for more information.

Key Benefits of Singapore Companies

A fact sheet that shows the key advantages of setting up a company in Singapore More

Expat Tax Guide

Our Expat Tax Guide gives you an appreciation of Singapore's regulatory and fiscal environment for expats. More

Singapore – recent international tax developments

A fact sheet that provides you with the recent international tax developments in Singapore More

Myths and Reality in Singapore Personal Income Tax

In this article, we highlight some of the tax 'myths' that have given rise to misconceptions on how the Singapore personal tax system works and also the 'reality'. More


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General

Enhanced Code of Professional Conduct and Ethics

ACRA issues Enhanced Code of Professional Conduct and Ethics for Public Accountants More

FSRC Observations 2008-2009

The Financial Statements Review Committee of the Institute has compiled a list of frequently occurring non-compliance points based on its review of audited financial statements for financial periods ended between 31 December 2006 and 31 December 2007. More

Filing of Financial Statement in XBRL

ACRA has issued Practice Direction seeks to inform companies on the changes following the adoption of Singapore Financial Reporting Standards (FRS) applicable for financial periods beginning on or after 1 January 2009 More

Launch of Limited Partnership (LP)

Limited Partnership (LP) is a new vehicle for doing business in Singapore which ACRA was launched on 4 May 2009. More

Residential Address Update Requirement for Employment and S Pass holders

From 1 October 2009 onwards, Employment and S Pass holders will need to update their residential addresses with MOM within five days after they start work in Singapore or when they change their residential address. More

Government plans changes to Companies Act

Some large private companies that have been flying under the radar may soon have to disclose more details about themselves, under key legal changes being considered. More

SME Business Financing Package

Government enhances Financing Schemes to Support Additional S$2.3b of Loans to all Local Enterprises. More

PD ACRA - Audit Considerations in Current Economic Environment

ACRA has recently released a PD to assist auditors to focus on specific audit areas to identify potential fraud or manipulation by the company’s in the current economic downturn More

LLPs: To Be or Not to Be?

Shanker Iyer was interviewed by FOCUS about what Limited Liability Partnerships (LLPs) are all about. More

Singapore - An Attractive Financial Centre for Wealth Management

This article examines some of the features that determine the attractiveness of Singapore to foreign investors from a wealth management perspective. More

 

 

 

 
 

 

 
   
 
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