The Inland Revenue Authority of Singapore has published new guidance on the Corporate Income Tax Filing Season 2021, which includes sections on: Filing of the Corporate Income Tax Return; Preparing a Tax Computation; Filing Status; Tax Bill; and Tax Assistance. The guidance also notes key changes for 2021, including that to continue providing support: Companies are given the option to claim the Renovation & Refurbishment (R&R) deduction in one Year of Assessment (YA) (i.e., accelerated R&R deduction) instead of over three YAs for qualifying R&R expenditure incurred during the basis period for YA 2021; Companies are given an option to...