On 3 August 2022, the Inland Revenue Authority of Singapore published several updated GST e-Tax guides, including: GST: Guidelines on Determining the Belonging Status of Supplier and Customer (Third Edition) GST: Digital Payment Tokens (Second Edition) GST: Guide on Attribution of Input Tax (Eighth Edition) GST: Reverse Charge (Fourth Edition) GST: Transfer of Business as a Going Concern and other Excluded Transactions (Sixth Edition) GST: Transfer Pricing Adjustments (Third Edition) GST: Time of Supply Rules (Third Edition) GST: Clarification on "Directly in Connection With" and "Directly Benefit" (Fifth Edition) The updates vary by guide, but mostly concern the extension of...