IRAS Introduces Fourth Edition of Transfer Pricing Guidelines

On 12 January 2017, Inland Revenue Authority of Singapore introduced the Fourth Edition of its Transfer Pricing Guidelines.

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New Form for Reporting Related Party Transactions

In an effort to further ensure that taxpayers comply with transfer pricing documentation and the arm's length pricing requirements in relation to their related party transactions (“RPT”), IRAS has just introduced a new Form for Reporting RPT for companies to take effect from Year of Assessment 2018.

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The Indonesia Tax Amnesty Law

After much delay, the Tax Amnesty Draft Law (comprising 13 chapters and 25 articles) was passed by Indonesia’s House of Representatives on 28 June 2016.

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Not Only Huge Multinationals Affected by Base Erosion and Profit Shifting: RSM Survey

Seventy two per cent of middle market businesses (defined as businesses with revenues ranging from US$50 million to US$1 billion) that operate internationally expect to pay more taxes as a result of the OECD’s BEPS Action Plan due to uncertainties over how the rules will be implemented.

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IRAS Releases Third Edition of Transfer Pricing Guidelines

On 4 January 2016, Inland Revenue Authority of Singapore released the Third Edition of its Transfer Pricing Guidelines.

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IRAS Releases Second Edition of Transfer Pricing Guidelines

On 6 January 2015, Inland Revenue Authority of Singapore released the Second Edition of its Transfer Pricing Guidelines.

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Foreign Account Tax Compliance Act ("FATCA") - May 2014

FATCA was enacted on 18 March 2010 and the regulations finalised on 17 January 2013. A further set of regulations, Modifications to the final FATCA Regulations, was published on 20 February 2014. After several delays, these regulations are now scheduled to come into effect on 1 July 2014.

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Productivity and Innovation Credit - Mar 2011

The Productivity and Innovation Credit (“PIC”) was first introduced during the 2010 Budget. It is available for the Year of Assessment (“YA”) 2011 to YA2015. The PIC is a broad-based tax scheme to encourage businesses to invest in productivity and innovation. It enhances the tax measures that existed before PIC was introduced and consolidates the various measures into one single PIC scheme.

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GST Quick Alerts - Updates for the Fund Management Industry (April 2015)

Monetary Authority of Singapore (MAS) and Inland Revenue Authority of Singapore (IRAS) announced the refined rules regarding how one assesses the "belonging status of a fund" on 31 March 2014 and 1 April 2014 respectively.

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GST Quick Alerts - GST Updates for the Fund Management Industry

The GST remission initiative was introduced during Budget 2009 where prescribed funds can, through a Statement of Claims ("SOC"), recover GST on expenses1 incurred without the funds having to register for GST. Qualifying funds will also enjoy the certainty of input tax recovery at a fixed rate.

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GST Quick Alerts - GST in Malaysia

Goods and Services Tax ("GST") in Malaysia will be introduced on 1 April 2015, with the Royal Malaysian Customs Department ("RMCD") having administrative oversight of the GST regime. The official announcement on 25 October 2013 gives businesses a window of 17 months to prepare for the GST implementation.

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GST Quick Alerts - GST Developments

The total GST collected for the recent fiscal year 2012/2013 was over $9 billion, making it one of the top contributors to Singapore's tax revenue. In addition, over $109 million in taxes and penalties were collected through GST audit initiatives by the Inland Revenue Authority of Singapore (IRAS) during the same year.

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GST Quick Alerts - GST Remission for Funds

To position Singapore as a hub for fund management and administration, the GST remission initiative was introduced during the 2009 Budget Statement where through a Statement of Claims ("SOC"), prescribed funds can recover GST on expenses1 incurred from 22 January 2009 to 31 March 2014 (both dates inclusive) without the need to register the funds for GST.

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GST Quick Alerts - GST Audit Requests from IRAS

The Inland Revenue Authority of Singapore (IRAS) introduced the GST Assisted Self-help Kit (ASK) initiative in April 2010 as a self-assessment package to help GST-registered businesses (GRBs) manage GST risks.

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GST Quick Alerts - A Recap of "Revenue" item in the GST return

The Inland Revenue Authority of Singapore ("IRAS") introduced the "Revenue" item ("the revenue") under Box 13 of the GST returns in February 2009 for the purpose of assessing the performance and development of industries and businesses on a regular basis.

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GST Quick Alerts - Reaping the Benefits of the Enhanced Voluntary Disclosure Programme

GST-registered businesses (GRBs) are becoming more aware of the potential risks in sale and purchase transactions due to incorrect GST treatments. However, many still harbour common misconceptions about GST compliance and audits.

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GST Quick Alerts - Managing GST Investigations

The Inland Revenue Authority of Singapore's (IRAS) annual report for financial year 2011/20121 pegs the total amount of GST collected at approximately S$8.7 billion1, accounting for 22.6% of total tax collected. Of this, S$80m is attributed to GST audit efforts. It is also noteworthy that there is a 6% increase in taxes recovered from tax investigations, amounting to $68.2m, a significant portion of which we believe is from GST investigations.

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GST Quick Alerts - ASK: An Update

The ASK is a self- assessment compliance programme introduced by the Inland Revenue Authority of Singapore (IRAS) in April 2010 to help GST-registered businesses attain a higher GST compliance level.

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GST Quick Alerts - Quick Reference on GST Treatments

In our previous issues, we highlighted the common filing errors and misconceptions that businesses have about GST audits and compliance. In this issue, we encourage you to set aside 5 minutes to go through the quick reference below to test your understanding of the correct GST treatments. You may print the answer sheet as a quick reference for future use.

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GST Quick Alerts - GST Audit & Compliance - Common Misconceptions

The IRAS announced on 13 January 2012 that it would be stepping up GST audits on general building contractors, private education institutions and companies that hand-carry exports. For the past few years, it has focused on specific industries in such inspection exercises in a bid to promote greater GST compliance. Despite this, many businesses still harbour common misconceptions about GST audits and GST compliance.

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GST Quick Alerts - SWS

In the 2011 Budget Statement, the Minister of Finance announced changes to the GST treatment for the storage of high-value goods (i.e. works of art, antiques, artifacts, collectors' items, precious stones/metals, jewellery and/or wine) kept in qualifying warehouses. Such warehouses provide temporary storage of these goods that are to be exported.

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GST Quick Alerts - ASK

ASK is a self-assessment compliance package introduced by the Inland Revenue Authority of Singapore (IRAS) in April 2010 to help GST-registered businesses attain a higher GST compliance level. ASK is available to all GST-registered businesses regardless of turnover and focuses on three key aspects

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GST Quick Alerts - Common Filing Errors

GST is currently one of the top contributors to Singapore's tax revenue. The total GST collected for the year 2009/2010 was $6.9 billion. In addition, $154 million in taxes and penalties were collected through GST audit initiatives by the Inland Revenue Authority of Singapore (IRAS) during 2009/2010. This is a 49% increase from the previous year and almost 2.5 times the amount collected from income tax audits.

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    [216] => D:\WEB\RSMSingapore\modules\mod_search\helper.php
    [217] => D:\WEB\RSMSingapore\components\com_search\router.php
    [218] => D:\WEB\RSMSingapore\templates\rsm\html\mod_search\default.php
    [219] => D:\WEB\RSMSingapore\templates\rsm\html\mod_menu\worldlocation.php
    [220] => D:\WEB\RSMSingapore\libraries\joomla\document\html\renderer\head.php
    [221] => D:\WEB\RSMSingapore\libraries\joomla\document\html\renderer\message.php
    [222] => D:\WEB\RSMSingapore\libraries\cms\layout\helper.php
    [223] => D:\WEB\RSMSingapore\templates\rsm\html\layouts\joomla\system\message.php
    [224] => D:\WEB\RSMSingapore\libraries\legacy\response\response.php
    [225] => D:\WEB\RSMSingapore\administrator\components\com_acymailing\helpers\helper.php
    [226] => D:\WEB\RSMSingapore\administrator\components\com_acymailing\compat\compat3.php
    [227] => D:\WEB\RSMSingapore\administrator\components\com_acymailing\classes\cpanel.php
    [228] => D:\WEB\RSMSingapore\libraries\cms\html\select.php
)