Latest Updates

The e-Tax Guide has been updated with the following changes:

• Added paragraph 13.2 to highlight that tax over-deducted should only be claimed once by either the trustee/manager of the REIT or as tax credit under section 46(1)(d) by the beneficiary. 
• Added a column “Singapore Tax Reference Number (e.g., UENO, ITR, ASGD), where applicable” in Annex 4.

The e-Tax Guide has been updated with the following changes:

•  Added paragraph 14.2 to highlight that tax over-deducted should only be claimed once by either the trustee/manager of the REIT or as tax credit under section 46(1)(d) by the beneficiary.