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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 . This information aims to provide a better general understanding of taxpayers tax obligations and is not intended to comprehensively address all possible tax issues that may arise.

GST Guide on Attribution of Input Tax 2 De Minimis rule 3.2 A partially exempt person may claim all the input tax incurred including input tax incurred in the making of …

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