Latest Updates

Stamp Duty

Pages 04 Jul 2025

Amendments

Amendments

Updated the tax rates and holding period for Seller’s Stamp Duty for residential properties with effect from 4 Jul 2025

Selling or Disposing Property-Holding Entities

Pages 04 Jul 2025

Amendments

Amendments

• Updated rates and holding periods for Additional Conveyance Duties for Sellers
• Updated illustrations

Determining the Additional Conveyance Duties payable

Updated Content 03 Jul 2025

Amendments

Amendments

Updated rates for Additional Conveyance Duties for Sellers

Overview of Additional Conveyance Duties (ACD)

Pages 03 Jul 2025

Amendments

Amendments

• Updated infographic
• Updated rates and holding periods for Additional Conveyance Duties for Sellers
• Updated one of the FAQs

Employers

Pages 03 Jul 2025

Amendments

Amendments

Update of Form IR21 and IR21A.  

GST: Taxing imported low-value goods by way of the overseas vendor registration regime (PDF, 0.6 MB)

e-Tax Guide 01 Jul 2025

Amendments

Amendments

- Amended paragraph 7.1.11 to include the new rules on prospective registrations effective from 1 Jul 2025

- Other editorial changes

GST: Taxing imported remote services by way of the overseas vendor registration regime (PDF, 0.6 MB)

e-Tax Guide 01 Jul 2025

Amendments

Amendments

- Amended paragraph 7.1.11 to include the new rules on prospective registrations effective from 1 Jul 2025

- Other editorial changes

Motor Trade

Pages 01 Jul 2025

Pawnbroking

Pages 01 Jul 2025

GST Treatment of Hire Purchase Agreements and Financing Instruments (PDF, 388.7 KB)

e-Tax Guide 01 Jul 2025

Amendments

Amendments

Eligible businesses that wish to start using the GMS from 1 Jul 2025 no longer need to obtain IRAS’ approval. Paragraph 7.1 and 7.3 have been amended to reflect this change.

Other editorial amendments