The annual Singapore Master Tax Guide is the tax reference book that provides guidance to help its readers understand, apply, and comply with today’s complex tax laws and changes. 

This book aims to: 

• provide accurate and legally sound information on the Singapore tax regime, as well as examples, in enhancing your understanding of the principles and fundamentals of the Singapore tax system 
• fulfil your tax compliance requirements in avoiding penalties and minimising tax risks exposure 
• keep you updated on the myriad of changes in tax laws and effectively structure your business to maximise incentive claims and minimise tax liabilities. 

Now in its 42nd edition the Singapore Master Tax Guide, is a well-established publication in the Singapore tax arena because it is all about Singapore tax laws. This book examines how the law applies to individuals, partnerships, corporations, and other taxable entities, covering topics such as tax incentives and double taxation. 

It not only serves as an ideal reference for students preparing for university, professional and polytechnic tax examinations, but is also suited for use by professionals as a quick reference guide to Singapore tax legislation and practice. 

Key Features:

• Topical area with examples – organised along topical lines to assist users in quickly locating answers to their tax questions. Users will, without any doubt, benefit from the worked examples that illustrate the law in practice 
• Tax risk management – complete coverage of the Singapore tax legislative requirements that helps mitigate your risks of non-compliance and unnecessary penalty exposure 
• Latest developments on tax laws – up to date tax changes effected by the 2023 Budget 
• Easy reference – concise and easy-to-read guide with examples that enhances your understanding on the fundamentals of Singapore tax 
• Convenient – handy size for carrying everywhere, for a quick guide, research, or study 
• Provides information on tax compliance requirements 
• Explanations and illustrations of the Singapore tax system 
• Simple and concise coverage of the Income Tax Act, Economic Expansion Incentives (Relief from Income Tax) Act and Good and Services Tax Act 
• The latest Budget Speech announcements.