5 March 2013

On 22 February 2013, the Inland Revenue Authority of Singapore (IRAS) issued a revised edition of the e-Tax Guide, “GST Guide For Visitors On Tourist Refund Scheme (6th Edition)”.

In this edition, revisions have been made to:
• take into account the extension of the Tourist Refund Scheme (TRS), effective from 21 January 2013, to tourists departing from Singapore on an international cruise (with some exclusions) from the Marina Bay Cruise Centre and the International Passenger Terminal at Harbourfront Centre
• update the TRS eligibility criteria, and
• update the TRS claim procedures at the airport or cruise terminals.

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