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IRAS e|Tax Guide


e-Tax Guides - Singapore - IRAS

Our e-Tax Guides will be updated progressively. You may view the updated Tax Acts at the Singapore Statutes Online website.

IRAS e-Tax Guide - Singapore

1.1 This e-Tax Guide explains the tax deduction granted under section 14N of the Income Tax Act 1947 (“ITA”) for capital expenses incurred ...

IRAS e-Tax Guide - Singapore

This e-Tax Guide consolidates the two e-Tax guides issued previously on the income tax treatment of foreign exchange gains or losses1. 1.2. It would be ...

IRAS e-Tax Guide - Singapore

1.1 This e-Tax guide1 sets out the income tax treatment of trusts as provided in the. Income Tax Act 1947 (“ITA”). 1.2 This e-Tax guide is ...

IRAS e-Tax Guide - Transfer Pricing Guidelines (Seventh Edition)

1.4 This e-Tax guide is relevant to you if you are a business entity incorporated or registered in Singapore or carrying on a business in.

Individual retirement arrangements (IRAs) | Internal Revenue Service

IRAs allow you to make tax-deferred investments to provide financial security when you retire.

GST: General Guide for Businesses - IRAS e-Tax Guide

For more information on zero-rating of goods and the required supporting documents, please refer to the e-tax guide “GST: Guide on Exports” and IRAS' webpage ( ...

Tax Exemption for Foreign-Sourced Income (Fourth Edition) - IRAS

This e-Tax guide consolidates the three e-Tax guides issued previously1 on the FSIE scheme. 1.2 It applies to all Singapore tax resident persons receiving ...

IRAS e-Tax Guide - GST: Guide on Imports (Eleventh edition)

1.1. This e-Tax Guide provides details on GST matters relating to importation of goods, including GST reporting requirements and various import related schemes ...

Retirement topics - IRA contribution limits | Internal Revenue Service

IRA contributions after age 70½ ... For 2020 and later, there is no age limit on making regular contributions to traditional or Roth IRAs. For ...

IRA-Related Tax Guidance | U.S. Department of the Treasury

§ 48(e), Low-Income Communities Bonus Credit Program. Initial Guidance (Notice 2023-17); Notice of Proposed Rulemaking · Revenue Procedure 2023-27 · Revenue ...

IRAS updates e-Tax Guide on deduction for renovation or ...

A tax deduction for certain capital expenses incurred on renovation or refurbishment (R&R) works carried out to business premises, allowing these costs to be ...

IRAS e-Tax Guide - Singapore

1.1. This e-Tax Guide sets out the relevant research and development (“R&D”) tax measures as announced in Budgets 2008 to 2020 (refer to Annex A). It clarifies ...

IRAS Publishes Updated E-Tax Guide on GST TP Adjustments

Singapore: IRAS Publishes Updated E-Tax Guide on GST TP Adjustments ... On 3 August 2022, the Inland Revenue Authority of Singapore (IRAS) updated the GST-E Tax ...

IRAS e-Tax Guide - Singapore

arrangements which IRAS has assessed to be set-up for tax avoidance. 1.2 This e-Tax Guide1 explains the concept of tax avoidance and its legal.

IRAS new e-Tax Guide on taxation of gains from sale of foreign assets

The Inland Revenue Authority of Singapore (IRAS) has published an e-Tax Guide on Tax Treatment of Gains or Losses from the Sale of Foreign ...

IRAS publishes updated e-Tax Guide on tax framework for variable ...

The VCC is a form of legal entity for investment funds which provides for the operation of multiple, segregated collective investment schemes.

Your Need-to-Know Tax Guide for Inherited IRAs - Smolin Lupin

A 2019 change to tax law ended the “stretch IRAs” strategy for most inherited IRAs. This means that beneficiaries now have 10 years to ...

IRAS e-Tax Guide GST Guide on Attribution of Input Tax (Seventh ...

IRAS e-Tax Guide GST Guide on Attribution of Input Tax (Seventh Edition) ... “directly attributable” to a supply. Who should read this e-Tax Guide ...

NYS Guide to Inflation Reduction Act Savings - NYSERDA

Often, IRA incentives can be combined with New York State tax credits or rebates to maximize savings. This guide will unpack how IRA incentives work, introduce ...