Singapore Goods & Services Tax Online
Authored by Deloitte & Touche, the Singapore Goods and Services Tax (GST) Online provides comprehensive information required for GST administration and the GST returns preparation process. It is the one-stop reference you must have to be an effective GST practitioner.
Key Features & Benefits
- One-stop reference guide of commentary, legislation, IRAS circulars, and cases.
- Practical focus on issues and application of the law.
- Q&A section provides answers to common GST issues, while worked examples and flowcharts illustrate how the law is applied in practice.
- Interactive decision trees lead you through a step-by-step question and answer workflow to help you make decisions on tax compliance issues.
- Tables and checklists let you see important information at a glance and provide guidance in carrying out everyday GST work smoothly and accurately.
- Outline of Singapore GST
- Supply, Place, Time and Value
- Input Tax and Output Tax
- Exempt Supplies, Zero-Rated Supplies and Partial Exemptions
- Imports of Goods and Services
- GST on Specific Business Sectors
- Registration, Accounting and Managing GST Compliance
- Invoices and Records
- Assessments, Disputes and Appeals
- Offences and Penalties
- Avoiding GST Pitfalls and GST Planning
- Tools: Tables, Checklists, Flow Charts
- Goods and Services Tax Act
- IRAS Practice Notes and Information Booklets
- Goods and Services Tax Bills
- GST cases decided by Singapore Courts and Goods and Services Tax Board of Review
News and Articles
- Singapore Tax Tracker, a weekly alerting service that keeps you up-to-date with news and developments.