The Inland Revenue Authority of Singapore (IRAS) has recently published a number of updated e-Tax guides: Pioneer Incentive: Capital Allowances upon Expiry of Tax Relief Period (Third Edition) GST: Guide for Property Developer (Third Edition) Pharmaceutical Manufacturing Industry: Tax Treatment of Research & Development and Intellectual Property-Related Expenditure (Third edition) GST: Assisted Compliance Assurance Programme (ACAP) (Ninth Edition) The IRAS regularly publishes new and updated e-Tax guides to provide clarity on certain issues or reflect changes in tax rules.