IRAS GST Audit amidst Covid-19: Supplementary sharing on Covid-19 related expenses and rental waivers (On Demand)


GST administration in Singapore has evolved rapidly, specifically so in recent years. IRAS now has a deeper understanding of the commercial environment, through the utilisation of technology to gain an overview, as well as detailed analysis of targeted GST registered businesses (GRBs).

While most of us have been telecommuting since the circuit breaker in early April 2020, technology advancement has supported the intensity of GST audit focus performed by IRAS on routine areas as well as targeted industries.

This webinar session is therefore timely as the presenter would be sharing how GRBs should stay relevant in revisiting the fundamentals, minimising common GST gaps, as well as getting an update on GST consideration tagged to Covid-19 related expenses and rental waivers.

Programme Outline

Revisit of GST Fundamentals

  • Meaning of supply refreshed
  • Goods vs Services
  • Reference point for determining GST treatment of Goods and Services supplied

Controls at Transaction and GST reporting Levels

  • Common GST gaps from supply and purchase perspective
  • Bridging the gaps
  • 3W1H approach

Recent Updates on Taking GRBs Forward

  • IRAS recent direction
  • GST considerations on Covid-19 related expenses (e.g. swap test, SHN expenses, mask, sanitizers) and rental waivers

What you will learn

  • IRAS GST Audit intensity during this period
  • GST considerations on Covid-19 related expenses (e.g. swap test, SHN expenses, mask, sanitizers) and rental waivers

Target Audience

  • Finance Managers and Executives
  • Accountants and Accounts Executive (involved with the preparation of GST returns)
  • Anyone involved in GST compliance

Expert Speaker

Richard Ong
Partner & Head, GST Services

Richard heads the GST Division in RSM Tax Pte Ltd (“RSM”). He has more than 20 years of experience in GST with the Inland Revenue Authority of Singapore (IRAS), Deloitte & Touche LLP, and United Test and Assembly Center Ltd (UTAC) and RSM. His diverse background with the tax authority, professional and commercial firms allows him to share with seminar participants a balanced view and approach towards GST risk management and compliance.

Richard has spoken at public seminars in Singapore and Malaysia on topics such as Understanding Goods & Services Tax, Managing GST Risks, the GST Assisted Self-help Kit (ASK) and Malaysia GST. He is also an Accredited Tax Advisor (GST) with the Singapore Institute of Accredited Tax Professionals Limited.

The webinar was recorded on 29 September 2020

  • Elearning
    • $214.00 e-Learning 20% Discount - Apply Promotional Code: OEC20 $171.20incl. GST (7%)
    • PD hours: 2.5
    Complete online at your own pace (Self-paced)
    • $214.00 e-Learning 20% Discount - Apply Promotional Code: OEC20 $171.20incl. GST (7%)

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Our webinars operate on a 'one-connection-one-fee' basis, so you can have your whole team participate together in a boardroom setting for one cost effective price, using one registered log-in connection. The registered attendee will receive a CPD certificate.


Like the topic but can’t make the time? Register for the Live Session and you’ll receive the Recording regardless! Recordings are provided for webinars with a duration of 3 hours and less.