IRAS issues e-Tax Guide “GST: General Guide for Businesses (10th Edition)”

7 January 2013

On 2 January 2012, the Inland Revenue Authority of Singapore (‘IRAS’) issued the tenth edition of the e-Tax Guide, “GST: General Guide for Businesses”.

This e-Tax Guide outlines how Goods and Services Tax (‘GST’) works in Singapore – the concepts and principles behind GST, registration, accounting and appeal process, offences and penalties as well as an overview of the various GST schemes are contained in this Guide.

In this edition, the section on the Major Exporter Scheme (‘MES’) has been updated.

Source: This article was extracted from the Inland Revenue Authority of Singapore (IRAS) website. Visit for more information.