The Inland Revenue Authority of Singapore has published two consultation documents in relation to the introduction of GST on imported services effective from 1 January 2020 as included in the Budget for 2018 ({News-2018-02-21/P/2-previous coverage}). The documents concern the methods by which GST would be collected:
- Draft GST Guide on Taxing imported services by way of reverse charge, which will apply for B2B supplies of services; and
- Draft GST Guide on Taxing imported services by way of a…