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IRAS e-Tax Guide

GST Guide on Attribution of input Tax (Third Edition) IRAS e-Tax Guide Published by Inland Revenue Authority of Singapore Published on 30 Oct 2015 First edition on 30 May 2014 Second Edition on 3 Aug 2015 Disclaimers: IRAS shall not be responsible or held accountable in any way for any damage, loss or expense whatsoever, arising directly or indirectly from any inaccuracy or incompleteness in the Contents of this e-Tax Guide , or errors or omissions in the transmission of the Contents. IRAS shall not be responsible or held accountable in any way for any decision made or action taken by you or any third party in reliance upon the Contents in this e-Tax Guide .

GST Guide on Attribution of Input Tax 3 (k) A credit card, charge card or other payment card company; and (l) A unit trust excluding any real estate investment trust (or its special purpose

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