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Singapore guidance

Manuals, guides and help pages the authority publishes to explain how the rules apply.

Showing 1 to 24 of 24 documents, archived 2026-09-12

The archived copy is the file as the authority served it on the date shown. The live source is the authority's own page, which is always the current word.

Guidance documents archived for Singapore
DocumentIssuerDateArchived copyLive sourceCitation key
IRAS e-Tax Guide, Income Tax: Tax Treatment of Gains or Losses from the Sale of Foreign Assets (Third Edition)Inland Revenue Authority of Singapore2025-06-06 (first edition 2023-12-08, second edition 2024-12-09)PDF, 477 KB, mirrorOpenIRAS FOREIGN ASSETS ETG
Errors in tax returnsInland Revenue Authority of Singapore2025-06-13PDF, 128 KB, mirrorOpenIRAS ERRORS
The Singapore tax systemInland Revenue Authority of Singapore2026-01-08PDF, 181 KB, mirrorOpenIRAS TAX SYSTEM
Digital payment tokens (GST, specific business sectors)Inland Revenue Authority of Singapore2026-01-12PDF, 100 KB, mirrorOpenIRAS GST DPT WEB
IRAS e-Tax Guide, GST: Digital Payment Tokens (Third Edition)Inland Revenue Authority of Singapore2026-01-30 (first edition 2019-11-19, second edition 2022-08-03)PDF, 369 KB, mirrorOpenIRAS GST DPT ETG
IRAS e-Tax Guide, Income Tax Treatment of Digital Tokens (Third Edition)Inland Revenue Authority of Singapore2026-01-30 (first edition 2020-04-17, second edition 2020-10-09)PDF, 292 KB, mirrorOpenIRAS DT ETG
IRAS e-Tax Guide, IRAS' Voluntary Disclosure Programme (Thirteenth Edition)Inland Revenue Authority of Singapore2026-01-30 (first edition 2009-03-01)PDF, 639 KB, mirrorOpenIRAS VDP ETG
What is taxable, what is notInland Revenue Authority of Singapore2026-02-26PDF, 222 KB, mirrorOpenIRAS WHAT TAXABLE
Gains from sale of property, shares and financial instrumentsInland Revenue Authority of Singapore2026-02-27PDF, 105 KB, mirrorOpenIRAS GAINS
Individual Income Tax ratesInland Revenue Authority of Singapore2026-04-27PDF, 214 KB, mirrorOpenIRAS RATES
Do I need to register for GSTInland Revenue Authority of Singapore2026-08-07PDF, 222 KB, mirrorOpenIRAS GST REG
Late filing or non-filing of Individual Income Tax Returns (Form B1/B/P/M)Inland Revenue Authority of Singapore2026-08-10PDF, 124 KB, mirrorOpenIRAS LATE FILING
Late payment or non-payment of Individual Income TaxInland Revenue Authority of Singapore2026-08-10PDF, 159 KB, mirrorOpenIRAS LATE PAYMENT
CARF Overview and Latest Developments, which is also the page the Crypto-Asset Reporting Framework section landing URL resolves toInland Revenue Authority of Singapore2026-08-11PDF, 129 KB, mirrorOpenIRAS CARF WEB
IRAS e-Tax Guide, Crypto-Asset Reporting Framework (First Edition)Inland Revenue Authority of Singapore2026-08-11PDF, 655 KB, mirrorOpenIRAS CARF ETG
FATCA Overview and Latest DevelopmentsInland Revenue Authority of Singapore2026-08-11PDF, 117 KB, mirrorOpenIRAS FATCA WEB
Taxable and Non-Taxable Income, the corporate income tax page that carries the section Tax Treatment of Digital TokensInland Revenue Authority of Singapore2026-08-14PDF, 193 KB, mirrorOpenIRAS DIGITAL TOKENS INCOME
Crypto-Asset Reporting Framework (CARF), the IRAS checklist infographic on whether a business is a Reporting Crypto-Asset Service Provider in SingaporeInland Revenue Authority of SingaporeundatedPDF, 415 KB, mirrorOpen
CRS Overview and Latest DevelopmentsInland Revenue Authority of Singaporeundated on the pagePDF, 178 KB, mirrorOpenIRAS CRS WEB
Estate DutyInland Revenue Authority of Singaporeundated on the pagePDF, 94 KB, mirrorOpenIRAS ESTATE DUTY
Individuals required to file taxInland Revenue Authority of Singaporeundated on the pagePDF, 454 KB, mirrorOpenIRAS WHO FILES
Personal Income Tax RebateInland Revenue Authority of Singaporeundated on the pagePDF, 107 KB, mirrorOpenIRAS PIT REBATE
Tax Season 2026, all you need to knowInland Revenue Authority of Singaporeundated on the pagePDF, 206 KB, mirrorOpenIRAS TAX SEASON 2026
During Filing: Taxability of Income, the IRAS filing seminar slides that enumerate the eight badges of tradeInland Revenue Authority of SingaporeundatedPDF, 371 KB, mirrorOpenIRAS BADGES