21 September 2015
On 15 September 2015, the Inland Revenue Authority of Singapore (IRAS) issued the third edition of the e-Tax Guide, “GST: General Guide for Businesses”.
This e-Tax Guide outlines how 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, amendments were made to paragraphs 7.3 on voluntary registration, and 7.4 on registration procedures.
Source: This article was extracted from the Inland Revenue Authority of Singapore (IRAS) website. Visit http://www.iras.gov.sg for more information.