The Inland Revenue Authority of Singapore has published an updated e-Tax Guide, Corporate Income Tax – Objection and Appeal Process (Third Edition). The e-Tax guide sets out the administrative aspects of the Objection and Appeal Process and provides guidance to taxpayers on filing a valid objection. Taxpayers refer to companies, registered business trusts, real estate investment trusts (REITs), and permanent establishments in Singapore including Singapore branches of foreign companies. With effect from 22 March 2023, the term taxpayers also refer to sub-trusts, exchange-traded funds, and private trusts (excluding trusts created under the wills of deceased persons and intestate estates). The...