07 Mar '13, 6pm

Singapore Issues e-Tax Guide For Property Developers

Singapore Issues e-Tax Guide For Property Developers by Mary Swire, Tax-News.com, Hong Kong 07 March 2013 The Inland Revenue Authority of Singapore has issued an e-Tax Guide that sets out the tax treatment of transactions carried out by property developers, comprising the development of land into residential, commercial and industrial properties for sale. A typical property development cycle, it is noted, starts with the property developer acquiring a land parcel, obtaining government approvals, financing, designing, awarding the construction contracts to various contractors and marketing the property units for sale prior to completion. A property development project can be wholly for residential, commercial or industrial purpose or for mixed-use. The guide details the tax treatment of property sales and other property developer revenues and the deductibility of developmen...

Full article: http://www.tax-news.com/news/Singapore_Issues_eTax_Guide_...

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