Category Archives: IRAS

Singapore GST – Amendment to the GST Guide for the Aerospace Industry


The IRAS has amended its e-Tax Guide on “GST Guide for the Aerospace Industry” on 19 June 2017 and clarifies the following:

For repairs and modification work to qualify for zero-rating under Section 21(3)(p) of the GST Act, the aircraft or aircraft parts on which they are performed must remain airworthy and the necessary documents specified in paragraph 5.3.1 of the e-Tax Guide are maintained. This is as zero-rating relief is accorded on the basis that the repaired aircraft part would, following the repair or maintenance, form part of a qualifying aircraft. Specifically, for repair and maintenance services performed on aircraft parts which fall under paragraph 5.1(c), if it cannot be proved that the aircraft part remains airworthy following the services performed (i.e. absence of a supporting ARC/COC), zero-rating under section 21(3)(p) would not apply.

This is as zero-rating relief is accorded on the basis that the repaired aircraft part would, following the repair or maintenance, form part of a qualifying aircraft.  Specifically, for repair and maintenance services performed on aircraft parts, if it cannot be proven that the aircraft part remains airworthy following the services performed (i.e. absence of a supporting ARC/COC), zero-rating under section 21(3)(p) would not apply.

If you have any questions regarding the above, contact us at support@whm-consulting.com.

Singapore GST – Amendment to the e-Tax Guide on the Use of Business Premises by Third Party for Free


The IRAS has amended its e-Tax Guide on “GST: Guide on the Use of Business Premises by Third Party for Free” on 19 June 2017 by inserting the following example:

Free Occupation by Canteen Operator Engaged to Provide Canteen Catering Services 

A company has engaged a canteen operator to provide canteen catering services at its premises (i.e. in-house canteen) under a service agreement and pays a fee to the canteen operator in return for his services.  The contract does not grant or assign any lease or license or any right to occupy land to the canteen operator. The operating hours, type of food and drinks to be served in the canteen and the food pricing are generally fixed in the contract.  Where the operations of the company’s business make it necessary for the company to provide an in-house canteen to its employees and the canteen operator is merely occupying the canteen space for the purpose of providing his contracted services to the company, the company need not deem a supply on the free use of canteen space.

If you have any questions regarding the above, contact us at support@whm-consulting.com.

Income Tax – Revised e-Tax Guide on Tax Exemption Under Section 13(12) of the ITA


On 31 March 2017, the IRAS reissued the e-Tax Guide on Tax Exemption Under Section 13(12) of the Income Tax Act.

The tax exemption scheme for infrastructure foreign income will expire on 31 Dec 2022 (unless specifically revoked earlier). Accordingly, where the section 13(12) declaration form is submitted to IRAS after 31 Dec 2022, the infrastructure foreign income will not enjoy the tax exemption, unless the scheme is extended.

If you have any questions, please contact support@whm-consulting.com.


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Singapore GST – GST Tax Changes on Budget 2017


It was announced in the Budget 2017 that with effect from 1 July 2017, the GST Tourist Refund Scheme (TRS) will be withdrawn for tourists who are departing by the international cruise from the cruise terminals.

Tourists who are departing by the international cruise from the cruise terminals and have made purchases before 1 July 2017 have until 31 August 2017 claim the refunds on such purchases.

The eTRS facilities at the cruise terminals will be removed after 31 Aug 2017.

What does this mean to the retailers?

Retailers who continue to issue the tickets on or after 1 July 2017 will be committing an offense under the GST (General) Regulations and can be penalized.

IRAS has updated the following e-Tax Guides on 22 Feb 2017 accordingly.

–   GST: Electronic Tourist Refund Scheme (eTRS)
–  GST: Guide for Visitors on Tourist Refund Scheme
  GST: Guide for Retailers participating in Tourist Refund Scheme

If you have any questions, contact us at support@whm-consulting.com.

Singapore GST – Update on GST Input Tax Claims By Qualifying Funds, S-REITs and S-RBTs


For Singapore GST purposes, only GST-registered businesses are allowed to claim GST as an input tax credit.  However, non-GST registered businesses in specific industries are given administrative concessions to claim GST as an input tax credit subject to the satisfaction of certain prescribed conditions.

Until 31 March 2019, qualifying funds managed by a prescribed fund manager in Singapore are allowed to claim GST incurred on prescribed expenses at an annual fixed recovery rate via remission.

Until 31 Mar 2020,  Real Estate Investment Trusts and qualifying Registered Business Trusts listed on the Singapore Exchange (i.e. S-REITs and qualifying S-RBTs) are allowed to claim GST on expenses incurred for their business and their Special Purpose Vehicles (SPVs), regardless of whether the S-REIT or S-RBT is eligible for GST registration.

In order to claim the GST incurred, qualifying funds, S-REITs and S-RBTs are required to submit a quarterly Statement of Claims to IRAS within a month after the end of the respective quarters.   However, as an administrative concession, funds and trusts can submit their  Statement of Claims on a half-yearly or yearly basis as long as the claims are made within 5 years from the end of the respective quarters.

This means that for the period of claims from Q2 2012 (from 1 APril 2013 to 30 June 2013),  the qualifying funds, S-REITs and S-RBTs can opt to submit the Statement of Claims latest by 30 Jun 2018.

If you have any questions, contact us at support@whm-consulting.com.