Singapore Tax Agency Updates e-Tax Guide on GST Concessions for S-REITs, S-RBTs

The Singaporean Inland Revenue Authority May 26 updated an e-tax guide on GST concessions for Singapore real estate investment trusts (S-REITs) and qualifying registered business trusts (S-RBTs). The updates include: 1) clarification that GST-registered S-REITs and qualifying S-RBTs aren’t required to submit a separate statement of claims for GST concessions, unless specifically requested by IRAS; and 2) editorial amendments clarifying guidance on documenting GST claims under the enhanced concession versus standard input tax rules. [Singapore, Inland Revenue Authority of Singapore, 05/26/25]

Reference:
View e-Tax Guide on GST Concessions for S-REITs, S-RBTs. View Index.