Singapore Tax Agency Updates GST Guidance on Employee Fringe Benefits Due to Coronavirus

The Singaporean Inland Revenue Authority Sept. 1 updated the GST guidance on fringe benefits provided to employees due to the coronavirus pandemic. Topics covered include: 1) employers eligible to claim input taxes on administrative concessions for temporary accommodations provided to their foreign employees; 2) clarification of the GST treatment of mobile phone expenses; 3) employers eligible to claim the taxes for expenses incurred providing accommodations to Malaysian employees working in Singapore during the movement control order (MCO) period; and 4) expenses excluded from the tax claim, including personal transportation and medical expenses. [Singapore, Inland Revenue Authority of Singapore, 09/01/20]

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