Search results with tag "Iras e tax guide"
IRAS e-Tax Guide
plco.com.sgMalaysia. Subsequently, it sells goods to an overseas company (D). The goods are delivered from C’s Malaysian warehouse directly to a place outside Singapore. In this case, C does not have to charge GST as the goods are located outside Singapore when the ownership of the goods is transferred. Hence the place of supply is outside Singapore.
IRAS e-Tax Guide
www.iras.gov.sgRecord Keeping Guide for GST-Registered Businesses 1 1. Aim 1.1. This e-Tax Guide provides the mandatory record keeping requirements1 for businesses registered for Goods and Services Tax (“GST”) in order to comply
IRAS e-Tax Guide
www.iras.gov.sgTransfer Pricing Guidelines 3 3 Glossary 3.1 Advance pricing arrangement This is an arrangement between IRAS and the taxpayer or the relevant foreign competent authority to agree in advance an appropriate set of
IRAS e-Tax Guide
www.iras.gov.sg4 investment income and the computed interest expense is allowed against such income streams only. 5 Total Asset Method 5.1 The formula used in the TAM to determine the amount of interest
IRAS e-Tax Guide
www.iras.gov.sg3 Tax exemption for foreign sourced income. 1 Aim. 1.1 This e-Tax Guide provides details on the tax exemption for certain foreign-sourced income from 1 Jun 2003 under the foreign-sourced
IRAS e-Tax Guide
www.iras.gov.sg1 GST Guide for Free Trade Zones, Warehouses and Excise Factories 1 Aim 1.1 This e-Tax Guide explains the GST treatment for the movement of goods into,
IRAS e-Tax Guide
www.iras.gov.sg1 Deduction for Statutory and Regulatory Expenses 1 Aim 1.1 This e-Tax Guide explains the rationale and scope of the deduction allowed for qualifying statutory and regulatory expenses.
IRAS e-Tax Guide
www.iras.gov.sgGST: Guide on Reimbursement and Disbursement of Expenses 2 The goods or services paid for are clearly additional to the supplies you make to the other party.
IRAS e-Tax Guide
www.iras.gov.sgGST: General Guide For Businesses 2 2.3 Output tax is the GST that is charged and collected by GST-registered businesses from their customers and is to be paid to IRAS.
IRAS e-Tax Guide
www.iras.gov.sgTax Treatment of Employee Stock Options And Other Forms of Employee Share Ownership Plans (Second Edition) IRAS e-Tax Guide
IRAS e-Tax Guide
www.iras.gov.sgGST Guide on Insurance: Cash Payments and Input Tax on Motor Car Expenses IRAS e-Tax Guide GST Guide on Insurance: Cash Payments and Input Tax
IRAS e-Tax Guide
www.iras.gov.sg1 GST Guide for the Aerospace Industry 1 Aim 1.1 This e-Tax Guide provides details of the GST treatment for aircraft and aircraft-related supplies.
IRAS e-Tax Guide
www.iras.gov.sg3 E-TAX GUIDE MACHINERY AND PLANT UNDER SECTION 19/19A OF THE INCOME TAX ACT 1 INTRODUCTION 1.1 This Guide provides guidance on what constitutes plant for the purposes of claiming
IRAS e-Tax Guide
www.iras.gov.sgGST: Assisted Self-Help Kit (ASK) Annual Review Guide 1 1 Aim 1.1 The GST “Assisted Self-help Kit” (ASK) is a self-assessment package designed
IRAS e-Tax Guide
www.iras.gov.sgIncome Tax Treatment Arising from Adoption of FRS 109 – Financial Instruments IRAS e-Tax Guide Income Tax: Income Tax Treatment Arising from
IRAS e-Tax Guide
www.iras.gov.sgStamp Duty: Additional Conveyance Duties on Property-Holding Entity IRAS e-Tax Guide Stamp Duty: Additional Conveyance Duties on Property-Holding Entities
IRAS e-Tax Guide
www.iras.gov.sgincome tax implications arising from the adoption of frs 39 – financial instruments: recognition & measurement. iras e-tax guide
IRAS e-Tax Guide
www.iras.gov.sgGST: Clarification on “Directly in Connection With” and “Directly Benefit” (Third edition) IRAS e-Tax Guide
IRAS e-Tax Guide
www.iras.gov.sgSimplification of Claim of Rental Expenses for Individuals (Second Edition) IRAS e-Tax Guide
IRAS e-Tax Guide
www.iras.gov.sgGST: Clarification on “Directly in Connection With” and “Directly Benefit” IRAS e-Tax Guide
IRAS e-Tax Guide
www.iras.gov.sgGST: Guide For Charities and Non-profit Organisations (Third Edition) IRAS e-Tax Guide
IRAS e-Tax Guide
www.iras.gov.sgGST: TRAVEL INDUSTRY TABLE OF CONTENTS 1. Introduction 1 2. Overview 1 3. Ticketing 3 4. Outbound Tours 3 5. Inbound Tours 4 6. Surface Transport 5