by The Raffles Consulting Services Editorial Team | Sep 14, 2026 | Corporate and International Tax Consulting
Raffles Consulting ServicesACAP renewal partial exemption review file after 1 September 2026An ACAP renewal partial exemption review file should reconcile exempt supplies, residual input tax, De Minimis tests, errors and follow-up actions. An ACAP renewal partial...
by The Raffles Consulting Services Editorial Team | Sep 13, 2026 | Corporate and International Tax Consulting
Raffles Consulting ServicesCorporate tax computation after a financial year-end changeA changed financial year end can create short basis periods, separate tax computations and multiple ECI deadlines. Map the YAs before filing. A corporate tax computation after a...
by The Raffles Consulting Services Editorial Team | Sep 12, 2026 | Corporate and International Tax Consulting
Raffles Consulting ServicesGST technical request evidence retentionGST technical request evidence retention should preserve the facts, contracts, analysis, authority and submission history for each numbered issue. GST technical request evidence retention should begin...
by The Raffles Consulting Services Editorial Team | Sep 11, 2026 | Corporate and International Tax Consulting
Raffles Consulting ServicesGST technical clarification for additional issuesIRAS requires a separate GST technical clarification request when a new issue was not covered in the original submission. A GST technical clarification for additional issues should be...
by The Raffles Consulting Services Editorial Team | Sep 9, 2026 | Corporate and International Tax Consulting
Raffles Consulting ServicesGST zero rating for exported goods and the 60-day evidence fileGST zero rating for exported goods depends on the export arrangement, time of supply and complete matching evidence collected within 60 days. GST zero rating for exported goods...
by The Raffles Consulting Services Editorial Team | Sep 8, 2026 | Corporate and International Tax Consulting
Raffles Consulting ServicesGST advance ruling application in SingaporeA GST advance ruling application needs a proposed arrangement, legal analysis, draft ruling, complete facts and enough time before the return deadline. A GST advance ruling application is...
