The Singaporean Official Gazette Dec. 30 published Regulation No. S 1034, amending the GST regulations. The regulation includes measures: 1) amending the requirements for simplified invoices; 2) allowing tax credits for use in reducing output tax, subject to unlimited carry-forward or carry-back of unused amounts. The regulation enters into force Jan. 1, 2023. [Singapore, Government Legal Database, 12/30/22]
Reference: View Regulation No. S 1034. View Index.
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