Singapore's 2018 Budget GST measures were enacted through the Goods and Services Tax (Amendment) Act 2018, which was published in the Official Gazette of 28 December 2018. The main measures of the Act concern the collection of GST on imported digital services from non-resident suppliers that will take effect from 1 January 2020 through: A Reverse Charge mechanism for business-to-business (B2B) imported services, where the local GST-registered business customer is required to account for and pay GST to the Inland Revenue Authority of Singapore (IRAS) directly, on the services that it imports; and An Overseas Vendor Registration (OVR) regime for...