Singapore Tax Agency Updates GST e-Tax Guides for Various Services

The Singaporean Inland Revenue Authority Aug. 29 updated 11 GST e-Tax guides on the aerospace industry, approved refiner and consolidator regime (ARCS), the marine industry, the logistics service industry, e-commerce, approved marine customer regime (AMCS), approved import GST suspension regime, approved contract manufacturer and trader regime (ACMT), the biomedical industry, the approved third-party logistics company regime, and the re-import of value-added goods. Topics covered include: 1) the expansion of the overseas vendor registration (OVR) regime to apply to imported non-digital services and low-value goods, starting Jan. 1, 2023; 2) the application of the reverse charge to purchases of imported low-value ...