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). --- 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 contract, an insurance company may choose or be required to make cash payment to the claimant when an insured event happens (referred to as " Cash Payment" in this e-Tax Guide). 2.2 There are generally two...