Singapore Tax Agency Updates GST e-Tax Guide for Web Hosting, Co-Location Services

The Singaporean Inland Revenue Authority Nov. 11 updated the GST e-Tax guide for web hosting and server co-location services. Changes to the guide reflect legislative changes: 1) implementing the GST reverse charge mechanism, effective Jan. 1, 2020; 2) allowing for zero-rating of web hosting services supplied to a nonresident if the services directly benefit a GST-registered resident and are apportioned as such, effective Jan. 1, 2020; and 3) allowing for such zero-rating of server co-location services if the services relate to servers belonging to a nonresident or the GST-registered resident, effective Jan. 1, 2020. [Singapore, Inland Revenue Authority of Singapore, ...