Government agencies communicate via .gov.sg websites (e.g. go.gov.sg/open). Trusted websites
Look for a lock () or https:// as an added precaution. Share sensitive information only on official, secure websites.
Effective for annual period beginning on 1 January 2023
Effective for annual period beginning on 1 January 2022
Effective for annual period beginning on 1 January 2021
Effective for annual period beginning on 1 January 2020
Changes effective for annual periods beginning after 1 January 2023
Changes effective for annual periods beginning after 1 January 2022
Changes effective for annual periods beginning after 1 January 2021
Changes effective for annual periods beginning after 1 January 2020
Practice Statements Archives