According to recent reports, Singapore is considering ways to expand its tax base in order to meet increasing revenue needs. One area under consideration is expanding the scope of Goods and Services Tax (GST) for e-commerce. Currently, GST registered taxpayers in Singapore are generally required to collect GST on e-commerce supplies, while digitalized goods and services from an overseas supplier are generally exempt and physical goods are only subject to GST if the value exceeds SGD 400.