| 4/10/2024 | IRAS: Public Consultation on Proposed Multinational Enterprise (Minimum Tax) Regulations (PDF, 226KB) (Consultation Period: 4 Oct 2024 to 18 Oct 2024) | Open |
12/6/2024 18/11/2024 | IRAS: Public Consultation on Draft GST Guide on Adopting InvoiceNow Requirement for GST-registered Businesses (PDF, 938KB) (Consultation Period: 12 Jun 2024 to 25 Jul 2024) Summary of Responses - Public Consultation on the Draft e-Tax Guide "Adopting InvoiceNow Requirement for GST-registered Businesses" (PDF, 266KB) | Closed |
26/2/2021
28/5/2021 | IRAS: Public Consultation on Draft GST Guide on Taxing imported low-value goods by way of the overseas vendor registration regime (PDF, 730KB) IRAS: Public Consultation on Draft GST Guide on Taxing imported remote services by way of the overseas vendor registration regime (PDF, 652KB)
(Consultation Period: 26 Feb 2021 to 19 Mar 2021) Summary of Responses – Public Consultation on Draft GST Guide on Taxing imported low-value goods by way of the overseas vendor registration regime and Draft GST Guide on Taxing imported remote services by way of the overseas vendor registration regime (PDF,
166KB)
| Closed |
5/7/2019
19/11/2019
| IRAS: Public Consultation on Draft GST Guide on Digital Payment Tokens (PDF, 575KB)
(Consultation Period: 5 Jul 2019 to 26 Jul 2019) Summary of Responses - Public Consultation on Draft GST Guide on Digital Payment Tokens (PDF, 564KB)
| Closed |
20/2/2018
31/5/2018
| IRAS: Public Consultation on Draft GST Guide on Taxing imported services by way of reverse charge IRAS: Public Consultation on Draft GST Guide on Taxing imported services by way of an overseas vendor registration regime (Consultation Period: 20 Feb 2018 to 20 Mar 2018)
Summary of Responses - Public Consultation on Draft GST Guide on Taxing imported services by way of reverse charge and Draft GST Guide on Taxing imported services by way of an overseas vendor registration regime (PDF, 79KB) | Closed |
| 25/8/2017 | IRAS: Public Consultation on IRAS Common Reporting Standard e-Tax Guide (PDF, 896KB)
(Consultation Period:
25 Aug 2017 to 25 Sep 2017) | Closed |
8/8/2017
8/10/2018
| IRAS: Public Consultation on Income Tax Implications Arising from the Adoption of FRS 116 - Leases (PDF, 395KB)
(Consultation Period: 8 Aug 2017 to 29 Aug 2017) Summary of responses - Public Consultation on Income Tax Implications Arising from the Adoption of FRS 116 – Leases (PDF, 545KB) | Closed |
24/4/2017
15/9/2017
| IRAS: Public Consultation on Draft GST Guide on Customer Accounting for Prescribed Goods (Consultation Period: 24 Apr 2017 to 2 Jun 2017) Summary of Responses - Public Consultation on Draft GST Guide on Customer Accounting for Prescribed Goods (PDF, 71KB)
| Closed |
1/7/2016
22/11/2017
| IRAS: Public Consultation on Proposed Income Tax Treatment Arising from the Adoption of FRS 109 - Financial Instruments (PDF, 222KB) (Consultation Period: 1 Jul 2016 to 1 Aug 2016) Summary of Responses - Public Consultation on Proposed Income Tax Treatment Arising from the Adoption of FRS 109 – Financial Instruments (PDF, 305KB)
| Closed |
12/10/2015
12/1/2018
| IRAS: Public Consultation on Income Tax Implications Arising from the Adoption of Financial Reporting Standard 115 - Revenue from Contracts with Customers (PDF, 292KB) (Consultation Period: 12 Oct 2015 to 11 Nov 2015) Summary of Responses - Public Consultation on Proposed Income Tax Treatment Arising from the Adoption of FRS 115 - Revenue from Contracts with Customers (PDF, 330KB) | Closed |
1/9/2014
16/1/2015
| IRAS: Public Consultation on Transfer Pricing Documentation (PDF, 263KB)
(Consultation period: 1 Sep - 24 Sep 2014)
Summary of Responses - Public Consultation on Transfer Pricing Documentation (PDF, 235KB) | Closed |
| 13/6/2013 | IRAS: Public Consultation on How Parent Relief Should be Allowed (PDF, 154KB)
(Consultation period: 13 Jun - 26 Jul 2013) | Closed |
25/4/2012
25/7/2012 | IRAS: Public Consultation on Sharing of Parent Relief (PDF, 49KB)
(Consultation period: 25 Apr - 23
May 2012)
Summary of Responses - Public Consultation on Sharing of Parent Relief (PDF, 43KB) | Closed |
16/4/2012
8/2/2013 | IRAS: Public Consultation on Proposed Adoption of a Rights-Based Approach to Characterise Software Payments and Payments for the Use of or the Right to Use Information and Digitised Goods (PDF, 68KB)
(Consultation period: 16 Apr - 14 May 2012))
Summary of Responses - Public Consultation on Proposed Adoption of a Rights-Based Approach for Characterising Software Payments and Payments for the Use of or the Right to Use Information and Digitised Goods (PDF, 47KB) | Closed |
| 7/4/2011 | IRAS: Public Consultation on Tax Deduction for Parent Company's Shares Acquired through a Special Purpose Vehicle (SPV) for Employee Equity-Based Remuneration (EEBR) Scheme (PDF, 80KB)
(Consultation period: 7 Apr - 27 Apr 2011) | Closed |
| 22/11/2010 | IRAS: Public Consultation on Draft GST Guide on the electronic Tourist Refund Scheme
(Consultation period: 22 Nov - 13 Dec 2010) | Closed |
