Advertising

Key requirements

For contracts with local customers, media sales are standard-rated. An overseas contract can qualify under section 21(3)(j) when directly benefiting overseas persons or registered Singapore persons under the stated rules. The former overseas-circulation and 51% mixed-circulation test applies before January 2022 only. Planning, creative production and public relations require their own customer/direct-benefit analysis. Event organisation depends on location and the applicable business-customer conditions. Keep the agreement and service-deliverable responsibility evidence; a global audience or overseas ad placement alone is no longer the current media-sales test.