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並前往https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/charging-gst-(output-tax)/when-to-charge-goods-and-services-tax-(gst)

When to Charge Goods and Services Tax (GST) - IRAS

GST is charged on all sales of goods and services made in Singapore, except for exported goods, international services and exempt supplies.

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