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Harvard Institute for International Development Tax Reform in Singapore Tax Reform in Singapore TAX REFORM IN SINGAPORE Section I: The Fiscal Scene 1.1 The Fiscal System Section II: Rationale for GST 2.1 Early Thoughts on GST 3
"... ABSTRACT Globalization has forced many governments to change their economic policies, including tax policies, in the recent years. It has had an even greater impact on Singapore's economy due to the high degree of its openness with respect to trade and investment. In this context, Singapore un ..."
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. On November 15, 1993, they issued registration forms together with the following: • GST General Guide for Traders • Do I Need to Register? • How Do I Keep Records and Accounts? • How Do I Prepare My GST Return? IRAS sent its first direct reminders on December 18, 1994 to those who did not register. They also