The Inland Revenue Authority of Singapore (IRAS) has published new e-Tax Guides:
- GST: Taxing imported low-value goods by way of the overseas vendor registration regime (First Edition); and
- GST: Taxing imported remote services by way of the overseas vendor registration regime (First Edition).
As announced by the Minister for Finance in Budget 2021, imported low-value goods in respect of business-to-consumer (B2C) transactions will be subject to GST by way of extending the overseas vendor …