Useful Links

COVID-19 Business and Tax Matters

• Singapore

  Tax Matters

  • SCTP’s Submission on Tax Implications Arising From COVID-19
  • COVID-19 Support Measures and Tax Guidance for Individuals and Companies
  • Extension of Tax Filing and Submission Deadlines
  • Bulk Extension for Tax Agents Filing Individual Income Tax Returns for YA 2020
  • Extension of Common Reporting Standard filing deadline for Reporting Year 2019
  • Extension of the FATCA filing deadline for Reporting Year 2019
  • Assistance to REITs on Operating Challenges Posed by COVID-19
  • Updates on Property Tax Rebate Under the COVID-19 (Temporary Measures) Act
  • Additional Loan and Cashflow Support for Landlords and Businesses Affected by COVID-19
  • Managing Transfer Pricing in the COVID-19 Economic Downturn and Improving Cash Flow from a Singapore GST Perspective

  Information for Businesses

  • Frequently Asked Questions by Businesses
  • Lower Interest, Defer Payment on Loans, Flexible Instalment Plans for Loans and Insurance Premiums
  • Frequently Asked Questions on Debt Relief Programme for SMEs
  • Ministry of Manpower’s Latest Advisories and Actions to be Taken by Employers
  • Ministry of Trade and Industry’s Updates for Businesses

• Beyond Singapore
  • Business Support Packages Offered by Governments in Overseas Markets
  • OECD’s analysis of tax treaties and the impact of COVID-19
  • OECD’s consolidation of countries’ tax policy measures in response to COVID-19
  • Australian Taxation Office (ATO)’s Guidance on Permanent Establishments, Information for International Business and Non-Residents Temporarily in Australia
  • ATO's Guidance on COVID-19's Impact on Transfer Pricing Arrangements
  • ATO’s Compliance Approach for Changes to Related Party Agreements in the COVID-19 Environment
  • Canada's Guidance on International Income Tax Issues Raised by COVID-19
  • HM Revenue and Customs’ Statutory Residence Test in view of COVID-19
  • Irish Tax and Customs’ Advice on Corporate Tax and Presence In State or Outside State
  • IRS Addresses Residency for U.S. Taxpayers and Non-Residents
  • IRS Provides COVID-19 Emergency Relief to NRAs Stranded in the U.S.
  • IRS' FAQs for Nonresident Alien Individuals and Foreign Businesses with Employees or Agents Impacted by COVID-19 Emergency Travel Disruptions
  • IRS' Announcement on Filing Modifications and APMA APA Consultations
  • Deloitte & Touche’s Combating COVID-19 with Resilience and Tax & Fiscal Measures
  • Ernst & Young LLP’s COVID-19 Key Alerts
  • KPMG’s COVID-19 Tax Developments
  • PwC’s Insights on Business Impacts of COVID-19

• Emerging from Circuit Breaker into a New Norm

  A series of complimentary webinars was organised for accredited tax professionals to be updated on key tax areas and be better poised to progress in this ‘new norm’. These webinars are now available to anyone with an interest in tax. Gain access with a simple registration. (Members may wish to log into their accounts for faster access.). Click here for details on how to claim your CPE hours.

  • GST and the Explosion of the Digital Economy (1.25 GST CPE Hours)
  • Emerging from the COVID bunker: Mad Tax or the Sound of Music? (1.25 Income Tax CPE Hours)
  • In the Open: Individual Tax Matters Amidst Closed Borders (1 Income Tax CPE Hour)
  • Dealing with Losses and other TP Issues Amidst COVID-19 (1 Income Tax CPE Hour)
  • Managing Tax Controversy and Tax Cases in the New Norm (1 Income Tax CPE Hour)
  • Practical GST Considerations Amidst COVID-19 (1 GST CPE Hour)

Singapore Statutes Online

• Income Tax Act

• Economic Expansion Incentives (Relief from Income Tax) Act

• Goods and Services Tax Act

• Property Tax Act

• Stamp Duties Act

Singapore Government Websites

• Inland Revenue Authority of Singapore (IRAS)
  • Avoidance of Double Taxation Agreements
  • e-Tax Guides  
  • GST Registered Business Search
  • Common Reporting Standard (CRS) for Automatic Exchange of Information (AEOI)
  • Country-by-Country Reporting (CbCR)

• Accounting and Corporate Regulatory Authority (ACRA)
  • Search Directory of Registered Entities

• Central Provident Fund (CPF) Board
  • CPF Contribution & Allocation Rates  

• Economic Development Board (EDB)
  • Incentives for Businesses  

• Enterprise Singapore
  • Double Tax Deduction for Internationalisation  
  • Global Trader Programme
  • Tax Incentives
  • Grants

• Maritime and Port Authority (MPA) of Singapore
  • Incentive Schemes  

• Ministry of Culture, Community and Youth
  • Charity Portal - Institution of a Public Character (IPC)  

• Ministry of Finance (MOF)
  • Business Grants Portal  

• Monetary Authority of Singapore (MAS)
  • Exchange Rates
  • Financial Sector Tax Incentive Schemes  

Local Organisations

• Tax Academy of Singapore

• Institute of Singapore Chartered Accountants

• The Law Society of Singapore

• Singapore Academy of Law

• Singapore University of Social Sciences (SUSS)
  • Master of Taxation programme  

International Organisations

• Asia Oceania Tax Consultants’ Association (AOTCA) (SCTP is a member of AOTCA)

• Organisation for Economic Co-operation and Development (OECD)'s Centre for Tax Policy and Administration
  • Latest News  
  • BEPS Action Plans  

• United Nations’ Tax Committee
  • United Nations Model Double Taxation Convention between Developed and Developing Countries  
  • Base Erosion and Profit Shifting  

• Deloitte & Touche
  • Singapore Tax Publications  

• Ernst and Young Singapore
  • Singapore Tax Articles: You and the Taxman  

• KPMG in Singapore
  • Singapore Tax Alert  

• PwC Singapore
  • Singapore Tax Bulletin  

Tax Resources

• IBFD

• LexisNexis

• Wolters Kluwer