Singapore Tax Agency Updates e-Tax Guide to Clarify Zero-Rated GST for Travel Arranging Services

The Singaporean Inland Revenue Authority April 6 updated an e-tax guide to clarify the applicability of zero-rated GST to travel arranging services, as of Jan. 1. The updated guide explains that: 1) services provided on or after Jan. 1, for arranging or facilitating the booking of accommodations, are excluded from the application of zero-rated GST; and 2) the GST treatment for travel arranging services depends on the tax residency of the customer and direct beneficiary of the services. [Singapore, Inland Revenue Authority of Singapore, 04/06/23]

Reference: View Updated e-Tax Guide. View Index.