Category Archives: GST in Singapore

Singapore GST – New Administrative Concession for the Singapore GST Treatment on Certain Fringe Benefits

In the IRAS’ e-Tax Guide on GST: Fringe Benefits (4th Editions) published on 29 Jan 2020, the IRAS announced the amendment to the Singapore GST treatment on certain fringe benefits.

1. With effect from 1 Feb 2020, a GST-registered person is allowed to claim input tax incurred on temporary accommodation (e.g. hotel room, serviced apartment) provided to its foreign employees on the first 31 days, if the provision of such accommodation exceeds 31 days per occasion.

2. The Comptroller will allow the input tax claim incurred on ALL transport expenses except for the following:

  • Transport expenses such as the hiring of taxis to transport employees from their homes to work and vice versa during ordinary work hours. Employees have a personal responsibility to ensure that they arrive at work on time and can choose the most suitable mode of transport to and from their workplace and home; and
  •  Motor car expenses that are blocked under regulation 27. For example

3. The Comptroller will allow the input tax claimed on the following:

  •  F&B provided in any staff cafeteria/canteen or at the employer’s premises (e.g. company’s pantry and food catered in for employees);
  •  F&B provided to employees when they work beyond the
    official working hours (“overtime meals”), including meals taken
    outside the employer’s premises; and
  • F&B expenses incurred by employees at the airport when they leave Singapore for business trips and upon their return.

Please click here to access to the above e-Tax Guide published by IRAS on 29 Jan 2020:


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Goods & Services Tax – Company manager jailed for GST fraud

Dear Clients and Business Associates

It was reported on the IRAS’ website today that a manager of a Singapore company was sentenced to one week’s jail and was fined a penalty of approximately S$78,000 for assisting his company to make fictitious entries in the GST returns that allowed the company to claim a GST refund of approximately S$26,000.

Continue reading Goods & Services Tax – Company manager jailed for GST fraud

Goods & Services Tax – When Can You Apply the GST Zero-Rating Provisions in Singapore?

This article was first published on on 16 May 2012.

Dear Friends and Business Associates:

Singapore is one of the popular jurisdictions for foreign investors to set up their business and operational headquarters. As we all know, Singapore does not have any natural resources. The survival of the Singapore economy depends on both domestic consumption of goods and services and international trades.

The Goods & Services Tax (“GST“) was introduced in Singapore on 1 April 1994. One objective of introducing a GST system in Singapore would be to allow and facilitate a shift of the focus from direct taxation to indirect taxation from a tax revenue collection perspective.

What types of transactions are subject to GST in Singapore?
Continue reading Goods & Services Tax – When Can You Apply the GST Zero-Rating Provisions in Singapore?