Taxation in Singapore

This book is intended for candidates taking professional examinations in Singapore taxation, as well as full-time undergraduate students taking Singapore income tax courses in local universities and other tertiary institutions. Lecturers may adopt it as the main text of a one-semester course on basic taxation in Singapore.


It is also suitable for those who have little or no knowledge in Singapore taxation, as it attempts to explain the tax laws in simple language. The depth of coverage is sufficient to enable readers to build a strong foundation in Singapore taxation, including preparation of both corporate and individual tax computations.


Features of This Book

• Detailed coverage of main tax topics, including capital allowances, tax deductions and taxation of foreign income, non-residents and companies
• Clear learning objectives set out at the beginning of each chapter
• In-depth review questions at the end of each chapter to test the readers' grasp of Singapore taxation
• Up-to-date information on tax laws, regulations and practice to equip readers with sufficient knowledge on tax compliance and basic tax planning topics and concepts
• Inclusion of extracts of the Singapore Income Tax Act and the Goods and Services Tax Act as a convenient and easy reference to readers, which are often referred to in practice and in examinations