Singapore Tax Agency Updates Guidance on GST Refund for Tourists Including Electronic Tourist Refund Regime

The Singaporean Inland Revenue Authority April 4 updated guidance on the GST refund for tourists including the electronic tourist refund regime. Topics covered include: 1) conditions to qualify as a tourist; 2) conditions to qualify for the GST refund; 3) goods that qualify for the refund; 4) amount of GST and availability at points of departure; 5) electronic tourist refund regime; 6) procedure for claiming the return; and 8) penalties for fraudulent claims. [Singapore, Inland Revenue Authority of Singapore, 04/04/19]

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