The Inland Revenue Authority of Singapore (IRAS) has published an updated e-Tax Guide - GST Guide on Insurance: Cash Payments and Input Tax on Motor Car Expenses (Third Edition).

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1 Aim

1.1 This e-Tax Guide explains the GST treatment for Cash Payments and input tax incurred on motor car expenses by GST-registered general insurance companies.

2 At a glance

2.1 Under an insurance cont…

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