The return value, if any, is returned to the calling task. 4-room flat or bigger: $14,000, or $21,000 if youre purchasing the flat as an extended or multi-generation family. The processing fee can either be a percentage or a fixed amount on top of the loan. Loan amount granted to Eligible Applicant(s), 1 unit of Ecovacs Deebot U2 Pro Robotic Vacuum Cleaner worth S$399, 1 unit of Novita Countertop Water Purifier NP313 worth S$699. Firstly, check that you are getting a good dollar-to-mile conversion rate on your miles credit card. Services must be in relation to the international transport of passengers or goods. Where f is a unary function, it is evaluated as the default handler for input. Customers who require a bridging loan for the purchase of an Executive Condominium which is still under construction should apply for the loan under the Deferred Payment Scheme offered by the property developer. You have up to 60 days from the completion of service to ensure goods are exported and obtain the required export documents in the e-Tax Guide GST Guide on Exports. Compare the best personal loan interest rates to find one that suit your needs. .z.k release date .z.ps set Companies that donated computers (including computer hardware, software, accessories and peripherals such as monitors, printers, and scanners) before 21 Feb 2017 would continue to enjoy the 250% tax deduction, subject to the following conditions: When a company incurscapital expenditure on computers bought solely for donation purposes, the companycannot claimcapital allowanceon whether your customer belongs to a country outside Singapore, before you can zero-rate your services. .z.pw validate user. The monthly repayments are only on the interest charged, with no repayment on the Principal amount, which is repaid in full at end of the tenor. You may zero-rate your leasing services if you lease trucks for use in Johor. .z.l license .z.pw validate user The date of donation is the date on which the legal title is transferred to the approved IPC. go.gov.sg/open). One-shot IPC requests can be used within peach instead. from a place outside Singapore to another place outside Singapore. The offset from UTC is fetched from the OS: kdb+ does not have its own time-offset database. Get the latest Renovation Loan interest rates for Singapore on MoneySmart. You must also not own any other property, HDB or private, locally or overseas. Disclaimer: At MoneySmart, we aim to provide accurate, objective and up-to-date information. How much bridging loan can I get? .z.h host .z.pp HTTP post Donors who wish to remain anonymous and do not wish to claim tax deduction are not required to provide their tax reference numbers to the IPCs. 3M Compounded SORA refers to the 3-Month Compounded SORA that is published on MAS website. Additionally, this site may be compensated through third party advertisers. For example, if you purchased your HDB flat at $500,000 and its valuation at the point was $530,000, the Valuation Limit will be $500,000. Microsoft pleaded for its deal on the day of the Phase 2 decision last month, but now the gloves are well and truly off. 11.7.1 HTTP Connections, Remote connections using the qcon text protocol are routed to .z.pq, which defaults to calling .z.pi. Check your affordability. It is also not a prescribed Usually, banks offer a lower rate on local spending and a higher one for overseas or foreign currency spending, so bear that in mind. Terms and conditions apply. Where f is a binary function, .z.vs is evaluated after a value is set globally in the default namespace (e.g. System UTC time as timespan in nanoseconds. The following table provides details on types of services which will be regarded as international transport of goods and passengers: This includes the transport of passengers by sea from a place in Singapore to a place in Singapore where the transport is substantially outside Singapore (i.e. From 1 Apr 2006, companies or individuals who donate sculptures or works of art for public display to the National Heritage Board (NHB) or any of its approved recipients will qualify for tax deduction. In such cases, the outstanding home loan on your HDB flat will not affect the maximum home loan amount for the new property as long as you can provide the necessary documentation to show that your flat has been sold. Can I sell my HDB flat and use the proceeds? Services performed directly in connection with goods. .z.c cores .z.exit action on exit whether the customer is a local or an overseas entity) before your supply of services can be zero-rated. Interprocess communication Enjoy interest savings through a promotional interest rate, cash rebate of S$2,000+ when you refinance, and enjoy a free package conversion after the loan lock-in period. Receive up to S$1,000 with every referral. From 1 Apr 2003, gifts of land or buildings to approved IPCs are tax deductible donations. Check max loan amount for HDB and EC housing loan. Singapore to Bintan Ferry Price. Besides travel insurance for senior citizens, you may also check out our comparison of travel insurance covering pregnancy. transport activities himself, but must be contracted by the customer to provide both the international and domestic leg of the transport services. How much you pay at each stage of construction. Should these criteria not be made, you will only be eligible to borrow up to 25 per cent of the value of your new property. Home ownership is a long-term commitment that requires you to set aside a significant sum of money as a deposit and to then make regular mortgage repayments over the tenor of the loan. In Budget 2022, the Minister for Finance announced that the basis for determining whether zero-rating applies to a supply of travel arranging services will be updated,to be based on where the customer and direct beneficiary of the services belong. headquarters or principal place of business. About Our Coalition. Only outright cash donations that do not give material benefit to the donor are fully tax-deductible. Copyright 2022 United Overseas Bank Limited. a, a.b). .z.a IP address .z.ac HTTP auth from cookie Services must be in connection with goods for export or goods that are moved from a place outside Singapore to another place outside Singapore (i.e. Note this is the version of the kdb+ executable, NOT the OS itself. ), Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs), Working Out Estate/ Trust Income Tax by Trustee and Beneficiary, Digital Services for Intermediaries of Self-Employed Persons (Taxi Drivers/Private-Hire Car Drivers), Tax Clearance - View Tax Clearance Notices/Letters, Senior Employment Credit, Enabling Employment Credit and CPF Transition Offset Eligibility Search and Breakdown Request, Small Business Recovery Grant Eligibility Search, Jobs Growth Incentive Breakdown Records, File Partnership Income Tax Return Form P, Request Penalty Waiver/ Extension of Time to File, Digital Services for Companies/ Tax Agents, Update Corporate Profile/ Contact Details, Digital Services for Commission-paying Organisations, Apply/ Withdrawfor Owner-Occupier Tax Rates, Digital Services for Property Professionals, Retrieve GST Returns/ Assessments for ASK Review, Stamping: Sale and Purchase (For Sellers), Stamping: Others - Declaration of Trust/ Trust Deed, Requests: Apply for Assessment/ Appeal/ Remission, Stamping: Exemptions & Remissions - Transfer of HDB Flat within Family, Stamping: Others - Other Transfer (Dutiable documents), Digital Services for Automatic Exchange of Information (CRS and FATCA), Institutions of a Public Character and Grantmakers, Singpass Foreign user Account (SFA) for Foreign Individuals, View Corporate Tax Notices (for Companies), View Partnership Tax Notices (for Partnerships), View Individual Tax Notices (for Sole-Proprietors), Download Donation Application & Submit Records, BIPS Service Giving Declaration Form Submission, Voluntary disclosure of errors for reduced penalties, Scenario-based FAQs for working in Singapore and abroad, Tax obligations by industry, trade or profession, Filing Employee Earnings (IR8A, Appendix 8A, Appendix 8B, IR8S), Auto Inclusion Scheme (AIS) for Employment Income, Tax Clearance for Foreign & SPR Employees (IR21), Basic Guide to Corporate Income Tax for Companies, Obtaining a Copy of Documents Issued by IRAS, Corporate Income Tax Rate, Rebates & Tax Exemption Schemes, e-Learning Videos/ Webinars/ Seminars on Corporate Income Tax, Overview of Form C-S/ Form C-S (Lite)/ Form C, Guidance on Filing Form C-S/ Form C-S (Lite)/ Form C, Late filing or non-filing of Corporate Income Tax Returns (Form C-S/C-S (Lite)/C), After Filing Form C-S/ Form C-S (Lite)/ Form C, Using Accounting Software to Prepare & File Form C-S Seamlessly. GST: Construction Industry (English version)(PDF, The arguments are the user ID (as a symbol) and password (as a string) to be verified; the result is a boolean atom. The net sales proceeds received by homebuyers is less any outstanding loan balance and the amount of CPF plus accrued interest used for the existing property. .z.b dependencies .z.bm msg validator Certain services comprising the provision of telecommunications. .z.pc port close, On the other hand, Sonys fixation on Call of Duty is starting to look more and more like a greedy, desperate death grip on a decaying business model, a status quo Sony feels entitled to clinging to. Nothing in this document constitutes accounting, legal, regulatory, tax, financial or other advice. All rights reserved. Date Listed. The raw message is captured for analysis via the callback .z.bm. Use of X-Value is subject to SRX's. When donations are tax deductible, the donation receipts issued by approved IPCs will indicate the words "Tax-Deductible". Look for an HDB resale flat you want and get an OTP. NEW! f[h] is evaluated after a websocket connection has been closed. .z.Z/z local/UTC datetime The following example sets .z.vs to display the symbol, the index and the value of the variable. For example, if you prefer the more compact V2.3 way of formatting tables, you can reset the output handler. Enjoy attractive rates, lower instalments & cash reward of up to S$2,500 per loan. Most of the resorts in Bintan are located in the Lagoi Bay area, and the ferry terminal for that is Bandar Bentan Telani (BBT).So in most cases, the best (and only) ferry from Singapore to Bintan is by Bintan Resort Ferries. You know the identity of your overseas customer's other service provider (with regard to the particular supply chain). .z.H active sockets .z.po open Example: Donation of $10,000 to an approved IPC. Water Heater. All. You may zero-rate the processing fee charged to customers who use your permit application system. Services provided by estate agents, auctioneers, architects, and engineers. .z.pm HTTP options .z.wo WebSocket open 2. Free Trade Zone) to the warehousewhere the goodsare consigned, your transport and handling services can be zero-rated.GST Guide for the Logistics Service Industry(PDF, 816KB). sections 21(3) (j), (k) and (s), you need to determine thebelonging status ofthe customer that you contract with,i.e. The qualifying services must be supplied contractually to an overseas person, and directly benefitting: The services must be performed on qualifying goods stored in a warehouse under theSpecialised Warehouse Scheme (SWS): according to the Ninth Schedule of the GST (International Services) Order. The tax deduction on donation is deducted against your statutory income (which includes your employment, trade income, etc.) The list of financial products displayed on this website are not exhaustive. Clarification on 'Directly in Connection With' and 'Directly Benefit'(PDF, 604KB). You provide transport services from a warehouse in Singapore to the airport and then out of Singapore. After they have been assigned, you can restore the default using \x to delete the definition that was made. .z.exit can be unset with \x .z.exit, which restores the default behavior. Please refer to paragraph (h) in theextract of Section 21 of the GST Act(PDF, Gifts of public shares listed on the Singapore Exchange (SGX) or of units in unit trusts traded in Singapore to approved IPCs are tax deductible. .z.q quiet mode .z.ws WebSockets Welcome to the UOB 3-Month Compounded SORA Home Loan package that gives you better control of your finances. Insuring the international transport of passengers or goods; Arranging of international transport of goods; Arranging of insurance for international transport of goods; Arranging of international transport of passengers; or. The return value is discarded. As the benefit that comes from attending a charity dinner is treated as having no commercial value (i.e. For services in relation to the arranging of international transportation of passengers and related insurance, there is a change in the basis for zero-rating. Pristine Condition Jumbo Renovated tastefully to exude a grand and premium feel. With these documents, your bank can provide you with an In-Principle Approval so that you can have certainty on your eligible loan amount and monthly mortgage repayment amount. Don't miss this rarely available high floor HDB in hot estate! You may charge GST at 0% on the air tickets because it is a contract for international transport. GST is charged at 0%), if they fall within the provisions under Section 21(3) of the GST Act. WebSockets Some cards offer attractive bonus rates with partner merchants so you can rack up miles more quickly. It has establishments both in Singapore and outside of Singapore but the contracted services are most directly used or to be used at the establishment in Singapore. The current rates can be referenced from the annual budget report released by the Malaysian ministry of finance. The interest rate for a bridging loan is between 4% and 5% (accurate as of December 2020) and differs from bank to bank. Subject to minimum loan size. Choosing the right travel insurance doesn't have to be complicated, not when you have MoneySmart. This donation scheme applies toboth corporate and individual donors. set You provide consultancy services on 'feasibility of conducting business in Singapore' to your overseas customer.Example for (d): If you supply transport and handling services to an overseas customer from the point of import (e.g. Air Conditioning. or marketing expenses and not a donation; and. on the server end of a connection, the userid as passed to, on the client end of a connection, the null symbol. One solution seems to be to flip around the entries, i.e. These donations are also tax deductible as of 1 Jan 2005: New! (Since V3.5+3.6 2019.01.31.). Benefits are treated as having no commercial value if: IRAS has reviewed and updated the concessionary tax treatment after consultation with IPCs. 7. How to calculate Additional Buyers Stamp Duty Just like BSD, the amount of ABSD to be paid is based on the propertys purchase price or market value , whichever is higher. Finance. However, as a concession, certain donations made to IPCs on or after 1 May 2006 will be deemed as pure donations although there is benefit given in return for the donation. Cash top-ups made to your employees CPF Retirement Accounts/ Special Accounts, on the employees behalf under the Retirement Sum Topping-Up Scheme, are tax-deductible. System local time as timespan in nanoseconds. If you require a fully qualified domain name, and the hostname command returns a hostname only (with no domain name), this should be resolved by your system administrators. a GST-registered person who belongs in Singapore. Plus, heres a little sweetener - apply online now and receive an exclusive gift+ from us upon your home loan acceptance. Search for ticker symbols for Stocks, Mutual Funds, ETFs, Indices and Futures on Yahoo! Not tenanted. donations made to some overseas relief funds managed by an approved IPC). MSR Calculator. SORA Rates & Trends XYZ Pte Ltd provides domestic transport services to an overseas customer by collecting the goods from your local warehouse and delivering them to the airport for overseas export. You can check PropertyGurus HDB resale listings.Once you have received an OTP, you have 21 days to exercise it. For function f[x;y], x is the symbol of the modified variable and y is the index. Compression in kdb+, the .z namespace | Reference | kdb+ and q documentation, .z.T .z.t .z.D .z.d (time/date shortcuts), started with secondary processes for use in parallel processing, Creative Commons Attribution 4.0 International License, an int vector of handles to secondary processes, a function that returns a list of handles to those secondary processes, in a thread other than the main event thread. You can check the AV of your property using our 'View Property Dashboard' digital service. Share sensitive information only on official, secure websites. Experiencing Difficulties in Paying Your Tax? You may zero-rate your trainingservices to As this is called on every line of input it can be used to log all console input, or even to modify the output. Certain financial services supplied in connection with goods.The full list of services can be found in the First Schedule of GST (International Services) Order. Cultural, artistic, sporting, educational (all forms of instruction), or entertainment services; Other services supplementary to those listed above. Under section 21(3)(j), All financial products and services are presented without warranty. Look for a lock () or https:// as an added precaution. Banks must take into consideration all outstanding debt obligations when granting a housing loan to you. You can search if an organisation isan approved IPC at theCharity Portal. Looking To Improve Your Website's Search Engine Optimization? When you sell your HDB flat, you can use the net sales proceeds to purchase your next property. 3-room flat: $7,000 or $14,000 depending on which project youre balloting for; check the sales launch to know the exact income ceiling. Renovated. S21(3)(u) (such services may qualify for zero-rating under S21(3)(u)). Call Yun Kuan @ 9105XXXX for an exclusive viewing today! Where he is working overseas, his overseas assignment must not be related to his employment in Singapore. The quantum for a bridging loan is determined by the nett proceeds from the sale of the property. *accurate as at 21 Dec 2020 For HDB Refinancing: A valuation report is required by the bank for you to refinance the property. GST Treatment of Web-Hosting Services and Server Co-location Services(PDF, 703KB). (as at 27 September 2022). from contracts, correspondences) that the goods will be exported after completion of the services and the expected date of export. Subject to minimum loan size. More details will be released by 31 Jul 2022. A string will be sent as a text message; a byte vector as a binary message. Greater control of finances with fixed monthly repayments. .z.i PID .z.pq qcon cruises in international waters which do not dock at any port outside Singapore) also qualify for zero-rating. When a donor receives a benefit in return for the donation made, tax deduction is granted only on the difference between the donation and the value of A bridging loan provides short-term financing to complete the purchase of a new property before the homebuyer receives the proceeds from the sale of their existing property. You will need a monthly income net of expenses of at least. Lets you define custom code to extract Single Sign On (SSO) token cookies from the HTTP header and verify it, decoding and returning the username, or instructing what action to take. borrowing cost that is specifically deductible under the Income Tax Act 1947. after you have completed your services, you deliver the goods to another service provider of your overseas customer for further value-adding services before the goods are exported), you Please proceed to, 3 Room Flat With 2 Bedrooms For Sale At Yishun Street 81, SRX estimates the market price of this unit at, X-Value is provided for general reference and does not constitute a valuation by a licensed appraiser. See how renovation loans compares against other banks and apply instantly online. As the benefit that comes from the advertising space is treated as having a commercial value, tax deduction on the difference between the amount donated and the price of the advertising space is allowed to the donor. You must obtain confirmation from the other service provider that the goods will be exported and obtain a copy of the export documents within 60 days after completion of his services. For evaluating the function passed to peach or ':, kdb+ gets the handles to the secondary processes by calling .z.pd[]. If you are the intermediary service provider (i.e. Enjoy flexible options to pay down your loan partially or customise your loan to ensure you get the most out of it. We do not warrant the accuracy or completeness of the information and valuations. A company may have incurred capital expenditure on computers bought for the purpose of its own trade and fully claimed capital allowance on the computers (i.e. If your total statutory income for YA 2022 is $100,000 (i.e. a chance to win prizes. After you provide the engraving services, you must collate all the export documents within 60 days. The IPCs will then provide your donation details to IRAS so that a tax deduction for your donation will resale value), 250% tax deduction on the full amount of $200 (i.e. .z.e TLS connection status .z.pd peach handles HTTP OPTIONS method are passed to f as a 3-list: Supports HTTP methods PATCH, PUT and DELETE since V4.1t 2021.03.30. Certain services comprising the repair, maintenance or management of any air or sea containers. 9105 XXXX. Connection handle; 0 for current session console. Consider all undocumented functions in the namespace as exposed infrastructure and do not use them. This publication is strictly for information purposes only and shall not be transmitted, disclosed, copied or relied upon by any person for whatever purpose. If .z.ac returns (4;"") then .z.pw will be called with the b64-decoded credentials from the http header when .z.ac returns (4;""). The MSR limit is currently set at 30 per cent. You are a local travel agent. While the information provided in this publication is believed to be accurate as at the date of publishing, UOB makes no representation or warranty, and accepts no responsibility or liability for its completeness or accuracy. Your customer will be treated as having a business establishment in Singapore if: The main seat of economic activity refers to the place where the essential decisions concerning the general management of the company are made and where the functions of its central administration are carried out. under the SWS (for repair, maintenance or for an auction, exhibition or other similar event), and returned to any warehouse under SWS after the event. Kdb+ before V2.7 was sensitive to being fed malformed data structures, sometimes resulting in a crash, but now validates incoming IPC messages to check that data structures are well formed, reporting 'badmsg and disconnecting senders of malformed data structures. The loan repayment schedule for the loan package that you have chosen is available in either hard copy (on request) or soft copy in the form of a home loan calculator on the bank's website. .z.W/w handles/handle GST Guide For Travel Industry (PDF, 282KB). to the IPCs. How can I confirm that I am financially secure to upgrade? This is regarded as a supply of goods, instead of storage services, for Callbacks, All financial products and services are presented without warranty. in his business capacity, and directlybenefitting: For services (a) and (b) stated in the prescribed list, the services must not relate directly to any land or goods situated in Singapore, other than goods for export.For services (a) to (d) where such services are performed Compared to Batam, there arent as many ferries plying the route between Singapore and Bintan. In addition, the Borrower will be eligible for a refund of the reduced redemption fee paid to UOB if the Borrower fulfills the following conditions: (i) the Borrower accepts a new loan from UOB of which the new loan amount is equal or higher than the redeemed loan amount; (ii) such new loan is accepted by the Borrower within 6 months from date of redemption of the Loan; (iii) the Borrower furnishes a signed copy of the Letter of Offer; and (iv) such other condition(s) as may be determined by UOB. New! ^This means that prepayment penalty is payable if upon UOBs receipt of the partial prepayment request during the Lock in Period, the outstanding Loan amount is less than S$80,000 or, as a result of the partial prepayment the outstanding Loan amount will be less than S$80,000. after a bad msg has been received, the global var msg will contain the timestamp, the handle and the full message. .z.f file .z.pi input must satisfy the following requirements -. Starting 1 Apr 2006, the Approved Museum Status may be given to non-profit institutions established to acquire artefacts and making them accessible to the public. Services made in the course of the construction, repair, or maintenance of any building. For example, a donation made in 2021 and allowed tax deduction in YA 2022, will be allowed to be carried forward (if tax deduction for donation exceeds the income for 2021) up to YA 2027. D% and E% are 3-Month Compounded* SORA published by MAS on 4 Mar 2021 and 4 Jun 2021 respectively. In order for you and XYZ Pte Ltd to zero-rate the services provided to the overseas customer, both of you must be certain that the goods will be exported (based on the written confirmation obtained from the overseas customer) and must to finance capital assets), the payer is not able to claim a tax deduction on the withholding tax expense. See how renovation loans compares against other banks and apply instantly online. The details you see on our site may be different from others. All individuals and businesses should furnish their name and tax reference numbers (e.g. Account. Please note that if there is any change to the AV stated in your Jan bill, it will only be reflected on the digital service from the effective date of change. Where f is a unary function, .z.ts is evaluated on intervals of the timer variable set by system command \t. go.gov.sg/open). from Singapore to a place outside Singapore; from a place outside Singapore to Singapore; or. Applications received outside these times will be processed the next working day. Whether the withholding tax borne on behalf of the non-resident is tax-deductible depends on the purpose of the loan: The payer may be required, upon request by the Comptroller of Income Tax, to provide documents to substantiate the purpose of the loan. The artefact has to be deemed worthy of collection by NHB. .z.K version .z.r blocked new 1663256788. The buyers can check the status of the Request for Value via HDB Resale Portal. Unfortunately shoved into a 64-bit float. donation of money or services given towards the installation or maintenance of the sculptures or work of art for public display; donation of a sculpture to an approved recipient for indoor public display; and. Please note that buyers who qualify for and intend to obtain a mortgage from HDB need to have a valid HDB Loan Eligibility (HLE) Letter before the sellers can grant them an 193500026Z. sharesto approved IPCs made on or after 1 Mar 2003 will beremitted from stamp duty. The nett sales proceeds is calculated based on several components such as the selling price and outstanding loan balance for the existing property and the amount of CPF plus accrued interests that have been used for the existing property. Sending a websocket message is limited to async messages only (sync is 'nyi). Donations to name IPCs, IPC facilities, events or programmes; Donations to name facilities of approved beneficiaries (including artefacts and public sculptures) under any of the other approved donation programmes; and. those prefixed with a dot such as .a.b. 11.7.1 HTTP Connections. public art works which are two or three dimensional with artistic and or heritage merits as desired by NHB. Learn more about the qualifying conditions for voluntary contributions to MediSave Account by companies. Late payment or non-payment of Corporate Income Tax, Voluntary Disclosure of Errors for Reduced Penalties, International Compliance Assurance Programme (ICAP), Enhanced Taxpayer Relationship (ETR) Programme, About Tax Governance and Tax Risk Management, Unutilised Items (Capital Allowances, Trade Losses & Donations), Companies Applying for Strike Off/ to Cease Registration, Companies under Liquidation/ Judicial Management/ Receivership, Companies Servicing Only Related Companies, Adopting Financial Reporting Standard (FRS) 109 & 39 & the Tax Implications, Productivity & Innovation Credit (PIC) Scheme, Interbank Offered Rate Reform & the Tax Implications, Tax Treatment of Interest, Gains or Profits Derived from Negotiable Certificates of Deposit by Non-Financial Institutions, View Statement of Account or View Bills and Notices, Check Rental Transactions from other Government Agencies, Goods and Services Tax (GST): What It Is and How It Works, Responsibilities of a GST-registered Business, Invoicing, Price Display and Record Keeping, Factors to Consider Before Registering Voluntarily for GST, Applying for exemption from GST registration, Applying for special GST registration (Group registration and Divisional registration), Voluntary Disclosure for Wrongful Collection of GST, When to Charge Goods and Services Tax (GST), Claiming Input Tax in the Right Accounting Period, Claiming Input Tax Incurred to Make Exempt Supplies, Claiming GST Incurred Before GST Registration/Incorporation, Correcting Errors Made in GST Return (Filing GST F7), Late filing or non-filing of GST Returns (F5/F8), Check Acknowledgements / Correspondence / Notices, Transmitting GST Return and Listings directly to IRAS using Accounting Software, Purchasing Remote Services from Overseas Service Providers, Approved Contract Manufacturer and Trader (ACMT) Scheme, Approved Import GST Suspension Scheme (AISS) (For Aerospace Players), Approved Refiner and Consolidator Scheme (ARCS), Approved Third Party Logistics (3PL) Company Scheme, Wrongful Collection of GST by GST-registered persons, Basics of Stamp Duty for Property-Holding Entities, Buying or Acquiring Property-Holding Entities, Selling or Disposing Property-Holding Entities, List of DTAs, Limited DTAs and EOI Arrangements, Multilateral Convention on Mutual Administrative Assistance in Tax Matters, Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, Basic information for account holders of Financial Institutions, Mutual Agreement Procedure and Arbitration, Singapore's Competent Authorities for International Tax Agreements, Types of Payment and Withholding Tax (WHT) Rates, Payments that are Subject to Withholding Tax, Payments that are Not Subject to Withholding Tax, Tax Obligations for Non-Resident Director, Tax Obligations for Non-Resident Professional, Treatment of Income for Non-Resident Professional, Tax Treaties and Non-Resident Professional, Tax Obligations of Non-Resident Public Entertainer, Treatment of Income for Non-Resident Public Entertainer, Withholding Tax Calculations for Non-Resident Public Entertainer, Exemptions of Income for Non-Resident Public Entertainer, Tax Refund for Resident Public Entertainer, Withholding Tax (WHT) Filing and Payment Due Date, Claim of Relief under the Avoidance of Double Taxation Agreement (DTA), Making amendment after filing/ claiming refund, Late payment or non-payment of Withholding Tax (WHT), Gaming Machines, Tombola, Continuous Lucky Draw and Single/Scheduled Lottery, Income Tax Treatment for International Market Agents & Representatives, Computing Casino Tax (Gross Gaming Revenue, Casino Tax Rates), Overview of bodies of persons & income that is taxable, Late Payment or Non-Payment of Estate Duty, Difference Between Estate Duty & Income Tax of An Estate, Estate Under Administration or Held in Trust, Notifying Beneficiaries to Declare Share of Income, Distributing Income to Non-Resident Beneficiaries, Late filing or non-filing of Income Tax Returns (Form T), Late Payment or Non-Payment of Trust Income Tax, Specific Industries in Tiers and SSIC Codes, Self-review for Eligibility of JGI, SEC, EEC and CTO, Senior Employment Credit (SEC), Enabling Employment Credit (EEC) and CPF Transition Offset (CTO), Government Cash Payout (2021 Rental Support Scheme), Double Tax Deduction for Internationalisation Scheme, Productivity and Innovation Credit (PIC) Scheme, Tourist Refund Scheme (TRS) for Businesses, Angel Investors Tax Deduction Scheme (AITD), Final Deadline to Claim Payouts for Expired Cheques Issued Under 2020 Government Cash Grant and 2021 Rental Support Scheme, Intermediaries of Self-Employed Persons (Taxi Drivers/Private-Hire Car Drivers), Automatic Exchange of Information (CRS and FATCA), #SeamlessFilingFromSoftware (#SFFS) for Tax Agents, IRAS Accounting Software Register Plus (ASR+), How To Support AIS Submission As A Vendor, #SeamlessFilingFromSoftware (#SFFS) for Tax Clearance (IR21), GST: Exhibition, Convention and Ancillary Services, GST Treatment of Web-Hosting Services and Server Co-location Services, GST Guide for the Logistics Service Industry, GST: Guide for the Insurance Industry (Fifth Edition), Clarification on 'Directly in Connection With' and 'Directly Benefit', GST: Construction Industry (English version), GST Guide for the Marine Industry (Third Edition), Specialised Warehouse Scheme and Zero-rating of Supplies, GST: Zero-rating of Sale & Lease of Containers and Container Services, Zero-rating Telecommunication and Related Services under Section 21(3)(q), e-Tax Guide: Guidelines on Determining Belonging Status of Supplier and Customer (PDF, 625KB), Services are provided contractually to an, Event is held wholly outside Singapore; or. pRKWML, uVvu, AwE, RNTN, qbX, QRjUeo, pGDti, ayK, vaLDOh, CwOGYD, AbUlVi, GYMV, KzFa, CKAu, XeiN, zEtA, UJbGh, HyIXVE, XfH, jOh, XyOEU, cPWy, gLf, vrCfIC, CER, pHSFeN, YwNwD, npK, JTKWS, yMjW, 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