The Inland Revenue Authority of Singapore (IRAS) has published several updated e-Tax guides covering Goods and Services Tax (GST) for the real estate and property development sector. Updated guides include: GST: Real Estate Agency Industry (Second Edition); GST Guide on Purchase of Land for Residential Development (Second Edition); GST: Guide for Property Developer (Second Edition); and GST: Self-Accounting of GST by Listed REITs and their SPVs for Property Purchases (Third Edition). In addition to the updated e-tax guides, the IRAS also announced an update to the general guidance on Late Filing or Non-Filing of Tax Returns for GST purposes. The...