Insights

This is merely an editorial update to include the supply of digital payment token as

Based on our reading of that new paragraph (paragraph 20) in the e-tax guide, there

This is an editorial update to include the supply of digital payment token as an

The IRAS has updated two GST e-tax guides on 27 November 2019; A guide on

It seems like a summary of different e-tax guides like overseas vendor registration regime, belonging

One key takeaway is that you should always report the value of exempt supplies based