18 November 2014
On 16 November 2014, the Inland Revenue Authority of Singapore (IRAS) issued an e-Tax Guide, “GST Guide for visitors on Tourist Refund Scheme (3rd edition)”.
This e-Tax Guide provides details on how tourists can get a refund of the GST paid on the goods purchased and brought out of Singapore.
The Tourist Refund Scheme (TRS) allows the claim a refund of the GST on goods purchased from the participating retailers if they are brought out of Singapore via Changi International Airport or Seletar Airport, subject to the criteria and conditions of the scheme.
From 21 January 2013, the tourist refund scheme has been extended to tourists who are departing from Singapore on an international cruise (excluding cruise-to-nowhere, round-trip cruise and regional ferry) that departs from the Marina Bay Cruise Centre Singapore (MBCCS) and the International Passenger Terminal at Harbourfront Centre.
To be eligible, the final destination of the ship’s voyage must not be Singapore. In addition, where the final destination is not Singapore, and the voyage involves the ship returning to Singapore on one or more occasions, the tourists may only claim GST refund on the ship’s last departure from Singapore in that voyage.
The TRS is a voluntary scheme. Hence, only claims for a refund of GST can made on purchases at participating retail shops in Singapore.
In this edition:
(i) Paragraph 7.1 has been inserted with a footnote for passport check.
(ii) Paragraph 8.2 has been amended to rename the “Central Refund Counter” at all Changi International Airports transit areas to “GST Cash Refund”.
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.