IRAS issues e-Tax Guide, “GST Guide on the Electronic Tourist Refund Scheme (eTRS) (3rd edition)”

On By taxsgIn Goods and Services Tax

On 14 November 2014, the Inland Revenue Authority of Singapore (IRAS) issued an e-Tax Guide, “GST Guide on the Electronic Tourist Refund Scheme (eTRS) (3rd edition)”.

The Guide covers the following:

(a) Description of process and data flow under eTRS

(b) Conditions and fees applicable for participation in the eTRS

(c) Application procedures under eTRS, and

(d) Overview of the system requirements under eTRS.

The updates in this edition relate to:

(i) Amendments to paragraphs 3.3.3 and 4.2.7 to rename the “Central Refund Counter” at all Changi International Airports transit areas to “GST Cash Refund”.

(ii) Insertion of a footnote for passport check under paragraphs 4.2.1(a), 3 of Appendix 1 and 7.2(a) of Appendix 2.

(iii) Insertion of the requirement to capture “Nationality” for issuing an eTRS transaction under paragraphs 4.2.1(c), 5.5.13(a), 7.4.1(h) and 7.5.1(d) of Appendix 2.

For full details, please refer the e-Tax Guide on the IRAS website.

Source: This article was extracted from the Inland Revenue Authority of Singapore’s (IRAS) website. Visit http://www.iras.gov.sg/ for more information.