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Zero-rating of GST (i.e. charge GST at 0%) is possible in the provision of International Services and Export of Goods.

Not all services provided to overseas customers can be zero-rated. Certain services provided to local customers may also qualify for zero-rating. Companies may only zero-rate their supply of services if it falls within the description of international services under Section 21(3) of the GST Act.

Depending on the nature of service provided, companies may need to determine the belonging status of their customer (i.e. whether the customer is a person belonging in Singapore or belonging in a country other than Singapore). Insufficient knowledge on the implications of GST on services rendered carries the risk of costly penalties.

0% GST can be charged for your supply of goods when you are certain that at the point of supply (based on the time of supply for exports) :

  • The goods supplied will be exported or have been exported; and
  • You have the required documents to support zero-rating

As this topic is regarded as one of the more challenging areas of GST, this workshop will provide in-depth insights on essential issues and peculiarities of GST treatment on goods and services. Through the use of practical examples and case studies, you will get a clearer understanding on how to correctly apply zero-rating treatment to avoid common errors and costly penalties.

Programme Outline

Place of supply

  • Belonging concept
  • Determining the belonging of Supplier and Customer

Zero-Rating of International Services

  • Determining the belonging status of customers
  • Clarification on “directly in connection with” and “directly benefit”
  • Misconceptions
  • List of services and their conditions
  • Examples and illustration
  • Avoiding the mistakes commonly made in applying zero-rating
  • Recent updates

Zero-Rating of the Export of Goods

  • Direct and Indirect Exports
  • The 60-day Rule
  • The various circumstances and documentary requirements for which a supply of goods can be zero-rated
  • Situations where supplies of goods do not qualify for zero-rating
  • Goods Hand-carried out of Singapore
  • Examples and illustration
  • Avoiding the mistakes commonly made in applying zero-rating
  • Recent updates

Practical Zero-Rating Issues to consider during the COVID-19 period

Target Audience

Accountants and Tax Professionals dealing with the preparation of GST returns or involved in the determination of the GST treatment for goods and/or services provided by their companies.

Expert Speaker

Catherine Chiang is a Senior Consultant (GST) in Consul Biz Consultancy Services. She has previously spent 6 years in the IRAS, handling GST and Income Tax audit and almost 10 years with 2 of the Big Four international accounting firms, specialising in GST compliance and advisory work. During this period, she has accumulated extensive experience in performing GST prudential reviews, GST consultancy, GST compliance, GST audits and GST training for clients.

Catherine has a Bachelor of Accountancy (Honours) degree from the National University of Singapore. She is an Accredited Tax Advisor (GST) registered with the Singapore Institute of Accredited Tax Professionals and a member of the Institute of Singapore Chartered Accountants. Catherine is also an ACTA certified Trainer.

This is a face-to-face event, to be conducted on 9 December 2020.

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