GST E-tax Guide on Reimbursement and Disbursement of Expenses
December 30, 2019
This is an editorial update to include the supply of digital payment token as an exempt supply (the table on paragraph 6.2 and paragraph 6.33 and the table on Annex 1).
However, the e-tax guide did not really address the GST issue nor provide any examples of a reimbursement of digital payment token. The IRAS should consider providing examples on the reimbursement of digital payment token in their next update.
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