Inland Revenue Authority of Singapore

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0 of 15 regulations researched 15 still queued or in progress

Regulations

Regulation	Status
GST Registration Rules — Mandatory (S$1M Taxable Turnover) and Voluntary with InvoiceNow Obligation (From 1 April 2026) GST-REGISTRATION-RULES-APR2026	Research Pending
Transfer Pricing Guidelines (Eighth Edition) — e-Tax Guide (Published 19 November 2025) TRANSFER-PRICING-GUIDELINES-8TH-ED-2025	Research Pending
GST InvoiceNow Requirement — e-Tax Guide (Adopting GST InvoiceNow Requirement, Phased from Nov 2025) GST-INVOICENOW-REQUIREMENT-2025	Research Pending
Seller's Stamp Duty (SSD) for Residential Property — Extended 4-Year Holding Period and Higher Rates (Effective 4 July 2025) SSD-RESIDENTIAL-4YR-HOLDING-JULY2025	Research Pending
Multinational Enterprise Top-up Tax (MTT) and Domestic Top-up Tax (DTT) — e-Tax Guide (BEPS Pillar Two, Effective FY2025) MTT-DTT-PILLAR-TWO-ETAX-GUIDE-2025	Research Pending
Property Tax — Progressive Owner-Occupier Residential Rates (2025 Revised Annual Value Bands) PROPERTY-TAX-OWNER-OCCUPIER-AV-BANDS-2025	Research Pending
Additional Buyer's Stamp Duty (ABSD) — Rates by Buyer Profile and Property Count ABSD-RESIDENTIAL-PROPERTY	Research Pending
Common Reporting Standard (CRS) e-Tax Guide — Singapore AEOI Framework for Financial Institutions (Updated January 2024) CRS-AEOI-ETAX-GUIDE-2024	Research Pending
Goods and Services Tax Act — GST at 9% and 2024 Rate Change e-Tax Guide (First Edition) GST-ACT-RATE-CHANGE-9PCT-2024	Research Pending
Foreign Account Tax Compliance Act (FATCA) — Singapore IGA Reporting Framework (IGA Signed 9 December 2014) FATCA-SINGAPORE-IGA-REPORTING	Research Pending
Buyer's Stamp Duty (BSD) — Property Acquisition Stamp Duty BSD-PROPERTY-ACQUISITION	Research Pending
Country-by-Country Reporting (CbCR) — Singapore Requirements for MNE Groups CBCR-MNE-REPORTING-SG	Research Pending
Income Tax Act (Chapter 134) — Corporate Income Tax Framework (YA 2026 — 40% CIT Rebate, S$30,000 cap) INCOME-TAX-ACT-CORPORATE-YA2026	Research Pending
Income Tax Act (Chapter 134) — Individual Income Tax Framework and YA 2026 Rates INCOME-TAX-ACT-INDIVIDUAL-YA2026	Research Pending
Withholding Tax — Payments to Non-Resident Companies (Interest 15%, Royalties 10%, Services 17%) WITHHOLDING-TAX-NON-RESIDENT-OVERVIEW	Research Pending