The Singaporean Inland Revenue Authority April 6 updated an e-tax guide to clarify the applicability of zero-rated GST to travel arranging services, as of Jan. 1. The updated guide explains that: 1) services provided on or after Jan. 1, for arranging or facilitating the booking of accommodations, are excluded from the application of zero-rated GST; and 2) the GST treatment for travel arranging services depends on the tax residency of the customer and direct beneficiary of the services. [Singapore, Inland Revenue Authority of Singapore, 04/06/23] Reference: View Updated e-Tax Guide .

https://news.bloombergtax.com/daily-tax-report-international/singapore-tax-agency-updates-e-tax-guide-to-clarify-zero-rated-gst-for-travel-arranging-services

#bloombergtax