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        • Using Accounting Software to Prepare & File Form C-S Seamlessly
      • Corporate Income Tax Payment
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        • Experiencing difficulties in paying your tax?
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        • Best Practices When Writing to IRAS
        • Getting Companies to Comply
        • Voluntary Disclosure of Errors for Reduced Penalties
        • International Compliance Assurance Programme (ICAP)
        • Enhanced Taxpayer Relationship (ETR) Programme
        • About Tax Governance and Tax Risk Management
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      • Specific Industries
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      • Specific Topics
        • Specific Topics
        • Adopting Financial Reporting Standard (FRS) 109 & 39 & the Tax Implications
        • Advance Ruling System for Income Tax
        • Transfer Pricing
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        • Interbank Offered Rate Reform & the Tax Implications
        • Tax Treatment of Interest, Gains or Profits Derived from Negotiable Certificates of Deposit by Non-Financial Institutions
    • Property Tax
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        • 2025 Property Tax Bill
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        • Annual Value
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        • View Statement of Account or View Bills and Notices
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        • Other Services
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    • Goods & Services Tax (GST)
      • Goods & Services Tax (GST)
      • Basics of GST
        • Basics of GST
        • Goods and Services Tax (GST): What It Is and How It Works
        • Current GST Rates
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        • e-Learning course Overview of GST
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        • Factors to Consider Before Registering Voluntarily for GST
        • Applying for GST Registration
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        • Applying for special GST registration (Group registration and Divisional registration)
        • Cancelling GST Registration
        • Guarantee
        • Voluntary Disclosure for Wrongful Collection of GST
      • Charging GST (Output Tax)
        • Charging GST (Output Tax)
        • When to Charge Goods and Services Tax (GST)
        • When to charge 0% GST (Zero-rate)
        • When is GST not charged
        • Common scenarios - Do I charge GST
        • When to Report Supplies in GST Returns
        • Foreign Currency Transactions
      • Claiming GST (Input Tax)
        • Claiming GST (Input Tax)
        • Conditions for Claiming Input Tax
        • Importing of Goods
        • Claiming Input Tax in the Right Accounting Period
        • Claiming Input Tax Incurred to Make Exempt Supplies
        • Claiming GST Incurred Before GST Registration/Incorporation
        • Paying Suppliers After Claiming GST
        • Common scenarios - Do I claim GST
      • GST and Digital Economy
        • GST and Digital Economy
        • Local Businesses
        • Overseas Businesses
      • Filing GST
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        • Overview of GST e-Filing Process
        • Completing GST returns
        • Correcting Errors Made in GST Return (Filing GST F7)
        • Due Dates and Requests for Extension
        • Late filing or non-filing of GST Returns (F5/F8)
        • Check Status of GST Return
        • Check Acknowledgements / Correspondence / Notices
      • GST Payments/Refunds
        • GST Payments/Refunds
        • How to Pay
        • Experiencing difficulties in paying your tax?
        • Late payment or non-payment of GST
        • Check Account Summary / Payments
        • Revising Estimated Assessment
      • Consumers
        • Consumers
        • Tourist Refund Scheme
        • Buying from a GST-registered business
        • Consumers Importing Goods into Singapore
        • Travellers bringing goods into Singapore
        • Purchasing Remote Services from Overseas Service Providers
        • GST on Imported Low-Value Goods
        • Checking if a business is GST-registered
      • Specific Business Sectors
        • Specific Business Sectors
        • Advertising
        • Aerospace and Aviation
        • Air and Sea Containers
        • Auction
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        • Charities and Non-Profit Organisations
        • Construction
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        • e-Commerce
        • Energy
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        • Gold Jewellery
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        • Logistics and Freight Forwarding
        • Manufacturing
        • Marine and Shipping
        • Motor Trade
        • Pawnbroking
        • Real Estate
        • REITs and Registered Business Trusts
        • Retail
        • Telecommunications
        • Travel
        • Carbon Credits
      • General GST Schemes
        • General GST Schemes
        • Cash Accounting Scheme
        • Discounted Sale Price Scheme
        • Gross Margin Scheme
        • Hand-Carried Exports Scheme (HCES)
        • Import GST Deferment Scheme (IGDS)
        • Major Exporter Scheme (MES)
        • Tourist Refund Scheme (for retailers)
        • Zero GST (ZG) Warehouse Scheme
      • Industry-Specific GST Schemes
        • Industry-Specific GST Schemes
        • Approved Contract Manufacturer and Trader (ACMT) Scheme
        • Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)
        • Approved Marine Customer Scheme (AMCS)
        • Approved Marine Fuel Trader (MFT) Scheme
        • Approved Refiner and Consolidator Scheme (ARCS)
        • Approved Third Party Logistics (3PL) Company Scheme
        • Specialised Warehouse Scheme (SWS)
      • Getting It Right
        • Getting It Right
        • Wrongful Collection of GST by GST-registered persons
        • Voluntary Compliance Initiatives
        • Voluntary Disclosure of Errors for Reduced Penalties
        • GST Audits by IRAS
        • Object to Audit Assessment
        • Tax Evasion or Fraud
        • Tax Governance and Tax Risk Management
      • Other Services
        • Other Services
        • Notifying IRAS of Changes
        • Changing GST Accounting Periods
        • Advance Ruling System for GST
      • GST InvoiceNow Requirement
    • Stamp Duty
      • Stamp Duty
      • For Property
        • For Property
        • Basics of Stamp Duty for Property
        • Buying or Acquiring Property
        • Selling or Disposing Property
        • Renting a Property
        • Paying Stamp Duty
        • Appeals, Refunds, Reliefs and Remissions
        • Getting it right
        • Other Services
      • For Property-Holding Entities ('PHE')
        • For Property-Holding Entities ('PHE')
        • Basics of Stamp Duty for Property-Holding Entities
        • Buying or Acquiring Property-Holding Entities
        • Selling or Disposing Property-Holding Entities
        • Paying Stamp Duty
        • Claiming Refunds
        • Getting it right
        • Other Services
      • For Shares
        • For Shares
        • Basics of Stamp Duty for Shares
        • Mortgaging Shares
        • Buying or Acquiring Shares
        • Paying Stamp Duty
        • Claiming Refunds, Reliefs and Remissions
        • Getting it right
        • Other Services
    • International Tax
      • International Tax
      • International Tax Agreements Concluded by Singapore
        • International Tax Agreements Concluded by Singapore
        • List of DTAs, Limited DTAs and EOI Arrangements
        • Exchange of Information 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
      • Common Reporting Standard (CRS)
        • Common Reporting Standard (CRS)
        • CRS Overview and Latest Developments
        • CRS Registration and Deregistration
        • CRS Filing
        • Getting It Right - CRS Compliance
        • Basic information for account holders of Financial Institutions
      • Country-by-Country Reporting (CbCR)
      • Foreign Account Tax Compliance Act (FATCA)
        • Foreign Account Tax Compliance Act (FATCA)
        • FATCA Overview and Latest Developments
        • FATCA Registration and Deregistration
        • FATCA Filing
        • FATCA Compliance
        • Basic information for account holders of Financial Institutions
      • Transfer Pricing
      • Dispute Prevention and Resolution
        • Dispute Prevention and Resolution
        • Mutual Agreement Procedure and Arbitration
        • Advance Pricing Arrangements (APAs)
        • International Compliance Assurance Programme (ICAP)
      • Singapore's Competent Authorities for International Tax Agreements
      • List of DTAs, Limited DTAs and EOI Arrangements
    • Withholding Tax
      • Withholding Tax
      • Basics of Withholding Tax
        • Basics of Withholding Tax
        • Overview of Withholding Tax (WHT)
        • Types of Payment and Withholding Tax (WHT) Rates
      • Payments to Non-Resident Company
        • Payments to Non-Resident Company
        • Payments that are Subject to Withholding Tax
        • Payments that are Not Subject to Withholding Tax
      • Payments to Non-Resident Director
        • Payments to Non-Resident Director
        • Board director
        • Tax obligations for non-resident director
        • Remuneration of non-resident director
        • Tax refund for resident director
      • Payments to non-resident professional (consultant, trainer, coach, etc.)
        • Payments to non-resident professional (consultant, trainer, coach, etc.)
        • Non-resident professionals
        • Tax obligations for non-resident professional
        • Treatment of income for non-resident professional
        • Non-resident professional vs. Employee
        • Tax treaties and non-resident professional
        • Non-resident arbitrator
        • Non-resident mediator
        • Tax refund for resident professional
      • Payments to non-resident public entertainer (artiste, musician, sportsman, etc.)
        • Payments to non-resident public entertainer (artiste, musician, sportsman, etc.)
        • Non-resident public entertainer
        • Tax obligations of non-resident public entertainer
        • Treatment of income for non-resident public entertainer
        • Withholding tax calculations for non-resident public entertainer
        • Exemption of income for non-resident public entertainer
        • Tax refund for resident public entertainer
      • Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs)
        • Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs)
        • Tax obligations for SRS withdrawal
        • Calculating withholding tax
      • Withholding Tax Filing
        • Withholding Tax Filing
        • Withholding Tax (WHT) Filing and Payment Due Date
        • Claim of Relief under the Avoidance of Double Taxation Agreement (DTA)
        • Common Errors Made by Payers
        • How to File
        • Making amendment after filing/ claiming refund
      • Withholding Tax Payments
        • Withholding Tax Payments
        • How to Pay
        • Late payment or non-payment of Withholding Tax (WHT)
        • Confirmation of Payment (CP)
      • Withholding Tax Reporting Compliance
        • Withholding Tax Reporting Compliance
        • Voluntary Disclosure of Errors for Reduced Penalties
        • Tax Evasion or Fraud
    • Pillar 2 Top-up Taxes
      • Pillar 2 Top-up Taxes
      • Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT)
    • Other Taxes
      • Other Taxes
      • Trusts
        • Trusts
        • Income Tax of Estate/ Trust
        • Guide for Administrators or Trustees
        • Working Out Estate/ Trust Income Tax by Trustee and Beneficiary
        • Filing Estate/ Trust Income Tax (Form T)
        • Paying Estate/ Trust Income Tax
      • Gambling Duties
        • Gambling Duties
        • Basics of Gambling Duties
        • Betting, Lotteries and Sweepstakes
        • Gaming Machines, Tombola, Continuous Lucky Draw and Single/Scheduled Lottery
      • Casino Tax
        • Casino Tax
        • Filing & Paying Casino Tax
        • Income Tax Treatment for International Market Agents & Representatives
        • Computing Casino Tax (Gross Gaming Revenue, Casino Tax Rates)
      • Charities
        • Charities
        • Charities / IPCs & Taxes
        • Tax Deduction Scheme for Grantmakers
        • Donations & Tax Deductions
      • Bodies of Persons
        • Bodies of Persons
        • Overview of bodies of persons & income that is taxable 
        • Filing Clubs and Associations Income Tax
        • After Filing Form P1
        • Paying Taxes or Claiming Refunds
        • FAQs
      • Estate Duty
        • Estate Duty
        • Estate Duty
        • Estate Duty Glossary
        • FAQs
        • Estate Duty Forms
        • Getting Estate Duty Clearance
        • How to Calculate Estate Duty
        • Late Payment or Non-Payment of Estate Duty
        • Trust (including income from Estates)
        • How to Pay
  • Schemes
    • Schemes
    • Government Schemes
      • Government Schemes
      • Enterprise Innovation Scheme (EIS)
      • Refundable Investment Credit (RIC)
      • Jobs Growth Incentive (JGI)
      • Progressive Wage Credit Scheme (PWCS)
        • Progressive Wage Credit Scheme (PWCS)
        • PWCS Glossary
      • Uplifting Employment Credit (UEC)
      • Senior Employment Credit (SEC), Enabling Employment Credit (EEC) and CPF Transition Offset (CTO)
      • Self-review for Eligibility of Payouts
      • Jobs Support Scheme (JSS)
        • Jobs Support Scheme (JSS)
        • Specific Industries in Tiers and SSIC Codes
      • Wage Credit Scheme (WCS)
        • Wage Credit Scheme (WCS)
        • WCS Glossary
      • SkillsFuture Enterprise Credit
      • MediShield Life (MSHL)
    • Corporate Income Tax
      • Corporate Income Tax
      • Corporate Volunteer Scheme
      • Double Tax Deduction for Internationalisation Scheme
      • Productivity and Innovation Credit (PIC) Scheme
    • GST
      • GST
      • General GST Schemes
        • General GST Schemes
        • Cash Accounting Scheme
        • Discounted Sale Price Scheme
        • Gross Margin Scheme
        • Hand-Carried Exports Scheme (HCES)
        • Major Exporter Scheme (MES)
        • Tourist Refund Scheme (TRS) for Businesses
        • Zero GST (ZG) Warehouse Scheme
      • Industry-Specific GST Schemes
        • Industry-Specific GST Schemes
        • Approved Contract Manufacturer and Trader (ACMT) Scheme
        • Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)
        • Approved Marine Customer Scheme (AMCS)
        • Approved Marine Fuel Trader (MFT) Scheme
        • Approved Refiner and Consolidator Scheme (ARCS)
        • Approved Third Party Logistics (3PL) Company Scheme
        • Specialised Warehouse Scheme (SWS)
    • Individual Income Tax
      • Individual Income Tax
      • Angel Investors Tax Deduction Scheme (AITD)
      • Not Ordinarily Resident (NOR) Scheme
      • SRS contributions and tax relief
      • Tax on SRS withdrawals
      • Withholding Tax on SRS
  • Digital Services
    • Digital Services
    • Employees
      • Digital Services for Employees
      • View Individual Tax Notices
      • View Account Summary
      • Apply Extension of Time to File
      • Check Employment Income Status
      • View GIRO Plan
      • File Income Tax Return 
      • myTax Mail
      • Update Contact & Notification Preferences
      • Amend Tax Bill
      • Pay Taxes
      • Apply/Manage GIRO Plan
      • View more
    • Self-employed
      • Digital Services for Self-employed
      • File Income Tax Return
      • Search Commission-Paying Organisation
      • Apply for EIS Cash Payout
      • Apply Extension of Time to File
      • Amend Tax Bill
      • View Individual Tax Notices
      • View Account Summary
      • Pay Taxes
      • Apply/ Manage GIRO Plan
      • View GIRO Plan
      • Update Contact & Notification Preferences
      • myTax Mail
      • View more
    • Intermediaries of self-employed persons (Taxi drivers/ Private-hire car drivers)
      • Digital Services for Intermediaries of self-employed persons (Taxi drivers/ Private-hire car drivers)
      • Submit Income Records for Self-Employed
      • View more
    • Employers
      • Digital Services for Employers
      • Tips on e-Filing
      • Tax Clearance - View Tax Clearance Notices/Letters
      • Tax Clearance - File Form IR21
      • Tax Clearance - View Form IR21 Records
      • Submit Employment Income Records
      • Register for AIS
      • Search AIS Organisation
      • myTax Mail
      • Senior Employment Credit, Enabling Employment Credit and CPF Transition Offset – Eligibility Search and Breakdown Request
      • Jobs Growth Incentive – Breakdown Records
      • Progressive Wage Credit Scheme – Eligibility Search and Breakdown Request
      • View more
    • Partnerships
      • Digital Services for Partnerships
      • File Form P
      • View Partnership Tax Filing Status
      • Request Extension of Time to File
      • Appeal Penalty Waiver
      • View Partnership Notices/ Letters
      • Update Partnership Contact Details
      • myTax Mail
      • Apply for EIS Cash Payout
      • View EIS Cash Payout Application Status
      • Submit EIS Enhanced Deduction/ Allowance Records
      • View EIS Notices/ Letters
      • View more
    • Companies/ Tax agents
      • Digital Services for Companies/ Tax agents
      • Check Corporate Income Tax Status
      • View Account Summary
      • View GIRO Plan
      • View Notices/ Letters - Corporate Tax
      • Access Tax Agent e-Services
      • Pay Taxes
      • Apply/ Manage GIRO Plan
      • Update Notice Preferences (Businesses)
      • View Corporate Tax Filing Status
      • Access Company Dashboard
      • File Form C-S/ Form C-S (Lite)
      • Update Corporate Profile/ Contact Details
      • View more
    • Commission-paying organisations
      • Digital Services for Commission-paying organisations
      • e-Submission of Commission
      • Submit Commission Records
      • View more
    • Property Owners
      • Digital Services for Property Owners
      • View Property Tax Notices
      • View/ Cancel Payment Plan
      • myTax Mail
      • Update Contact Details
      • View Property Dashboard
      • Pay Taxes
      • Apply for Payment Plan
      • Update Notice Preferences (Businesses)
      • Update Notice Preferences (Individuals)
      • Check Property Tax Balance
      • View Account Summary
      • Apply/ Withdraw for Owner-Occupier Tax Rates
      • Apply House and/or Unit Number
      • View more
    • Property Professionals
      • Digital Services for Property Professionals
      • Check Annual Value of Property
      • Update Property Ownership
      • Apply House and/or Unit Number
      • View more
    • GST
      • Digital Services for GST
      • View Account Summary
      • View/ Cancel Payment Plan
      • myTax Mail
      • GST Registered Business Search
      • Notices/ Letters
      • File GST Return/ Edit Past Return
      • Pay Taxes
      • Apply for Payment Plan
      • Update Notice Preferences (Businesses)
      • Retrieve GST Returns/ Assessments for ASK Review
      • View GST Filing Status
      • Update GST Contact Details
      • View more
    • Stamp Duty
      • Digital Services for Stamp Duty
      • Stamping: Lease/ Tenancy
      • Stamping: Mortgage
      • Stamping: Sale and Purchase (For Sellers)
      • Stamping: Sale and Purchase (For Buyers)
      • Stamping: Shares
      • Requests: Amendment to Stamp Certificate
      • Stamping: Others - Declaration of Trust/ Trust Deed
      • Requests: Apply for Assessment/ Appeal/ Remission
      • Stamping: Additional Stamp Duty
      • Stamping: Exemptions & Remissions - Transfer of HDB Flat within Family
      • Stamping: Others - Other Transfer (Dutiable documents)
      • Requests: Object to an Assessment
      • Stamp Duty Chatbot
      • View more
    • Withholding Tax
      • Digital Services for Withholding Tax
      • File S45 Form
      • Retrieve S45 Form (Draft)
      • Approve S45 Form
      • Submit S45 Form
      • View/Amend S45 Form
      • View S45 GIRO Plan
      • View S45 COR Status
      • View S45 Notices/Letters
      • Update Notice Preferences (Businesses)
      • Update Notice Preferences (Individuals)
      • View more
    • Automatic Exchange of Information (CRS and FATCA)
      • Digital Services for Automatic Exchange of Information (CRS and FATCA)
      • Apply for CRS Registration
      • Check CRS Registration Status
      • View/ Update FI AEOI Profile
      • View/ Update My Profile
      • View AEOI Contact Details
      • View/ Edit Trustee-Documented Trusts
      • View AEOI e-Service Transaction History
      • Submit CRS or FATCA Return
      • View Submitted Financial Account Report
      • View AEOI Notices/ Letters
      • Email Us on AEOI matters
      • Apply to deregister for AEOI
      • View more
    • Others
      • Digital Services for Others
      • IRAS Bot
      • Corppass
      • Institutions of a Public Character and Qualifying Grantmakers
      • Government Payout Schemes
      • IRAS Digital Notices
      • Singpass Foreign user Account (SFA) for Foreign Individuals
      • myTax Portal Technical FAQ
      • Download Donation Application & Submit Records
      • CVS (Previously known as BIPS) Service Giving Declaration Form Submission
      • Update Notice Preferences (Individuals)
      • Update Notice Preferences (Businesses)
      • Key Enhancements to myTax Portal
      • View more
  • Digital Collaboration
    • Digital Collaboration
    • For Businesses/ Employers
    • For Tax Agents
      • For Tax Agents
      • #SeamlessFilingFromSoftware (#SFFS) for Tax Agents
      • External Value Network (EVN)
    • For Software Developers
      • For Software Developers
      • Partnership with Software Developers
      • Accounting/ Tax Software
        • Accounting/ Tax Software
        • IRAS Accounting Software Register Plus (ASR+)
        • IRAS Digital Integration Incentive (DII)
      • Payroll Software
        • Payroll Software
        • How to support AIS submission as a vendor
        • #SeamlessFilingFromSoftware (#SFFS) for Tax Clearance (IR21)
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Media Release

2011 Budget Statement to be delivered on 18 February 2011

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24 Jan 2012


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Last updated on 20 October 2021