Singapore Tax Agency Updates GST e-Tax Guide on Imported Services, Residency Status of Suppliers, Customers


The Singaporean Inland Revenue Authority Oct. 11 updated the GST e-tax guide on imported services and determining the residency of suppliers and customers. Updates include information on: 1) the imposition of GST beginning Jan. 1, 2020, to business-to-business imported services through a reverse charge mechanism; 2) the imposition of GST beginning Jan. 1, 2020, to business-to-customer imported digital services through an overseas vendor registration regime; 3) the provision for zero-rating of supplies of international services; and 4) the determination of whether a supply of services is within the scope of GST based on a business establishment or fixed place of…

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