The Inland Revenue Authority of Singapore (IRAS) has issued an e-Tax Guide that explains  the goods and services tax (GST) advance ruling system and the procedures for application. To request a ruling, an application must be submitted to the Assistant Commissioner of the IRAS GST Division. The request must be made no later than one month before the filing deadline of the relevant GST return unless an express ruling is granted by the CGST, in which case the deadline is at least ten days before the return filing deadline. The request need not be made prior to a transaction taking place,...