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Revised e-Tax Guide on research and development tax measures
This alert provides an overview of the amendments and the key considerations for businesses that wish to make R&D tax deduction claims.
The Inland Revenue Authority of Singapore (IRAS) has released the e-Tax guide Research and Development Tax Measures (Seventh Edition) on 8 June 2022.
The main amendments in the latest edition of the e-Tax Guide are:
- Replacement of the “pre-claim scheme” with the “R&D assurance framework”
- Update of the review process on instances when research and development (R&D) claims may be referred to the IRAS’ Technical Advisory Panel