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Effective 1 January 2021, the Comptroller of GST (CGST) is authorised to deny input tax claims made by a GST-registered business (GRB) if the business knew or should have known that the purchases were a part of an Missing Trader Fraud (MTF) arrangement.

The biggest challenge faced by businesses is being caught unawares on their involvement in MTF, by IRAS. Hence, on 10 February 2021, IRAS released a new e-tax guide on “Due diligence checks to avoid being involved in Missing Trader Fraud” to provide GRBs a structured guide on the implementation of due diligence checks to protect their input tax claims, whilst avoiding the risk of MTF involvement. As this new law affects all businesses, it is crucial to be updated on this latest development and be compliant with IRAS requirements.

This timely and imperative GST workshop is led by expert speakers Liu Hern Kuan and Catherine Chiang. Liu Hern Kuan, who currently represents clients affected by MTF, will outline legal and practical issues surrounding MTF and carousal fraud, including when a supplier knew or should have known that a supply was part of a fraudulent arrangement under the current law and under the new framework. Relevant case law will be discussed. Catherine will speak from a GST operations perspective and will provide insights on the reasonable steps and risk controls required to be put in place by GRBs to protect their input tax claims, and from potential MTF exposure.

Programme Outline

Introduction to Missing Trader Fraud ("MTF") and Carousal Fraud

  • What is MTF and Carousal Fraud?
  • Illustrations of the different arrangements
  • Two Parts of the Chain: Input Tax and Zero-Rating
  • The Legislative Amendments

The new IRAS e-tax guide on Due Diligence Checks to Avoid being involved in an MTF

  • The “Knowledge Principle”
  • Three-pillar approach for applying the “Knowledge Principle”
  • Supporting documents

Denial of Input Tax Claim: Law Applicable

  • The Pre-Amendment Position
  • The UK/ EU Position
  • The New Legislation
  • Appeal process to the GST Board of Review

Criminal Prosecution Liabilities

  • GST offences applicable
  • Criminal prosecution process
  • Sharing of Legal cases on MTF




Practice Area: Tax

Training Level: Intermediate

6 Public CPD Points * / 7 CPE Hours

*For SILE CPD purposes

SILE ATTENDANCE POLICY: Participants who wish to obtain CPD Points are reminded that they must comply strictly with the Attendance Policy set out in the CPD Guidelines. For this activity, this includes signing in on arrival and signing out at the conclusion of the activity in the manner required by the organiser, and not being absent from the entire activity for more than 15 minutes. Participants who do not comply with the Attendance Policy will not be able to obtain CPD Points for attending the activity. Please refer to for more information.

What you will learn

  • Learn how MTF and Carousal Fraud takes place;
  • Find out the legal rights of an innocent trader in a supply chain contaminated by MTF
  • Understand the scope of the proposed legislation and how an innocent trader may ensure that his input tax claim may be allowed in a supply chain
  • Appreciate the legal processes involved in criminal defence and appeals to the GST Board of Review

Target Audience

  • Tax practitioners
  • Finance practitioners
  • Accountants
  • Commercial Directors
  • Litigation Lawyers
  • Tax Lawyers

Expert Speaker

Liu Hern Kuan

Head of Tax, Zico Insights Law LLC

Hern Kuan has wide experience in Revenue Law, having lectured in it at the Law Faculty in NUS, practiced as a tax manager in Big-4 accounting firms and as head of tax in a major law firm. He was also the Chief Legal Officer of the Inland Revenue Authority of Singapore (IRAS) for 10 years. While at IRAS he represented the Comptroller of Income Tax in the leading case on tax avoidance, AQQ v CIT.

Hern Kuan’s tax practice is largely focused on civil and criminal disputes with IRAS and tax planning and structuring, both domestic and international tax.

He has presented many seminars on tax law and was an associate staff lecturer on tax planning and international tax at SIM university.

Catherine Chiang 

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 Chartered 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 26 October 2021.

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