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
Each title opens the authority's own page, which is always the current word.
Guidance documents archived for Singapore| Document | Issuer | Date | Format | Live source | Citation key |
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| IRAS e-Tax Guide, Income Tax: Tax Treatment of Gains or Losses from the Sale of Foreign Assets (Third Edition) | Inland Revenue Authority of Singapore | 2025-06-06 (first edition 2023-12-08, second edition 2024-12-09) | PDF, 477 KB | Open | IRAS FOREIGN ASSETS ETG |
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| Errors in tax returns | Inland Revenue Authority of Singapore | 2025-06-13 | PDF, 128 KB | Open | IRAS ERRORS |
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| The Singapore tax system | Inland Revenue Authority of Singapore | 2026-01-08 | PDF, 181 KB | Open | IRAS TAX SYSTEM |
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| Digital payment tokens (GST, specific business sectors) | Inland Revenue Authority of Singapore | 2026-01-12 | PDF, 100 KB | Open | IRAS GST DPT WEB |
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| IRAS e-Tax Guide, GST: Digital Payment Tokens (Third Edition) | Inland Revenue Authority of Singapore | 2026-01-30 (first edition 2019-11-19, second edition 2022-08-03) | PDF, 369 KB | Open | IRAS GST DPT ETG |
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| IRAS e-Tax Guide, Income Tax Treatment of Digital Tokens (Third Edition) | Inland Revenue Authority of Singapore | 2026-01-30 (first edition 2020-04-17, second edition 2020-10-09) | PDF, 292 KB | Open | IRAS DT ETG |
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| IRAS e-Tax Guide, IRAS' Voluntary Disclosure Programme (Thirteenth Edition) | Inland Revenue Authority of Singapore | 2026-01-30 (first edition 2009-03-01) | PDF, 639 KB | Open | IRAS VDP ETG |
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| What is taxable, what is not | Inland Revenue Authority of Singapore | 2026-02-26 | PDF, 222 KB | Open | IRAS WHAT TAXABLE |
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| Gains from sale of property, shares and financial instruments | Inland Revenue Authority of Singapore | 2026-02-27 | PDF, 105 KB | Open | IRAS GAINS |
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| Individual Income Tax rates | Inland Revenue Authority of Singapore | 2026-04-27 | PDF, 214 KB | Open | IRAS RATES |
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| Do I need to register for GST | Inland Revenue Authority of Singapore | 2026-08-07 | PDF, 222 KB | Open | IRAS GST REG |
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| Late filing or non-filing of Individual Income Tax Returns (Form B1/B/P/M) | Inland Revenue Authority of Singapore | 2026-08-10 | PDF, 124 KB | Open | IRAS LATE FILING |
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| Late payment or non-payment of Individual Income Tax | Inland Revenue Authority of Singapore | 2026-08-10 | PDF, 159 KB | Open | IRAS LATE PAYMENT |
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| CARF Overview and Latest Developments, which is also the page the Crypto-Asset Reporting Framework section landing URL resolves to | Inland Revenue Authority of Singapore | 2026-08-11 | PDF, 129 KB | Open | IRAS CARF WEB |
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| IRAS e-Tax Guide, Crypto-Asset Reporting Framework (First Edition) | Inland Revenue Authority of Singapore | 2026-08-11 | PDF, 655 KB | Open | IRAS CARF ETG |
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| FATCA Overview and Latest Developments | Inland Revenue Authority of Singapore | 2026-08-11 | PDF, 117 KB | Open | IRAS FATCA WEB |
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| Taxable and Non-Taxable Income, the corporate income tax page that carries the section Tax Treatment of Digital Tokens | Inland Revenue Authority of Singapore | 2026-08-14 | PDF, 193 KB | Open | IRAS DIGITAL TOKENS INCOME |
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| Crypto-Asset Reporting Framework (CARF), the IRAS checklist infographic on whether a business is a Reporting Crypto-Asset Service Provider in Singapore | Inland Revenue Authority of Singapore | undated | PDF, 415 KB | Open | |
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| CRS Overview and Latest Developments | Inland Revenue Authority of Singapore | undated on the page | PDF, 178 KB | Open | IRAS CRS WEB |
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| Estate Duty | Inland Revenue Authority of Singapore | undated on the page | PDF, 94 KB | Open | IRAS ESTATE DUTY |
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| Individuals required to file tax | Inland Revenue Authority of Singapore | undated on the page | PDF, 454 KB | Open | IRAS WHO FILES |
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| Personal Income Tax Rebate | Inland Revenue Authority of Singapore | undated on the page | PDF, 107 KB | Open | IRAS PIT REBATE |
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| Tax Season 2026, all you need to know | Inland Revenue Authority of Singapore | undated on the page | PDF, 206 KB | Open | IRAS TAX SEASON 2026 |
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| During Filing: Taxability of Income, the IRAS filing seminar slides that enumerate the eight badges of trade | Inland Revenue Authority of Singapore | undated | PDF, 371 KB | Open | IRAS BADGES |
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