21/10/2026
A new webpage on the income tax treatment of deposits under the Beverage Container Return Scheme (BCRS) has been published in IRAS website. The BCRS deposits are non-taxable and non-deductible, with generally no tax adjustments required, except deposits related to non-deductible expenses.
Read our in-depth analysis in our latest newsletter here:
https://www.tyteoh.com/income-tax-treatment-of-deposits-under-the-beverage-container-return-scheme-bcrs/