The Inland Revenue Authority (IRAS) has published IRAS e-Tax Guide - GST: Taxing imported services by way of reverse charge (Second Edition). The guide covers the taxation of B2B imported services by way of a reverse charge mechanism with effect from 1 Jan 2020, including an explanation of the features of the reverse charge mechanism and the related registration and compliance rules. It also covers the amendments to the zero-rating provisions and transitional rules for transactions spanning the implementation date of 1 Jan 2020. Businesses that are registered for GST, as well as those that are not registered for GST...