Sales of imported low-value goods, where the value per item is below SGD40 Goods marked for export Services Local and imported services International services for customers based outside of Singapore Meanwhile, exempt supplies include: Type Exemption Out-of-scope Goods Sales and rental of unfurnis...
详细文件地址 : https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/charging-gst-(output-tax)/when-is-gst-not-charged/out-of-scope-supplies 本集团下属有自己的新加坡会计师楼,专业经验超过30年。
The total value of all supplies that are made taxable in Singapore (excluding GST) in the course or furtherance of business is known as "Taxable Turnover." It includes the value of supplies to all standard-rated(GST 7%) & zero-rated(GST 0%), but it excludes the out-of-scope supplies ...
In addition, the provision of services by the Government is also out of scope. Specifically, the following types of supplies provided are not subject to GST: (a) supplies made by the Government except as otherwise prescribed by the Minister of Finance (b) supplies ...
or Free Trade Zone, or imported under the Zero GST Warehouse Scheme, or under the Major Exporter Scheme. If you are a GST registered trader and have paid GST to Singapore Customs on your imports, you can claim input tax deduction in your GST returns submitted to the Comptroller of GST....
ofGSTregistrationliability:GSTRegistrationCalculator(e)Out-of-scopesupplies;and(f)Anyotherincomederivedfromyourtrade,professionorvocation(example,commissionreceivedasareal-estateagent/insuranceagentetc).6.7.FormoreinformationonGST,youmayvisitthelinkbelow:(d)Saleandleaseofresidentialproperties(includingtherentalof...
With the scope of all the taxes that businesses need to think about, it’s useful to consider them as a whole—rather than as mere boxes to check. Your decisions will be stronger and more comprehensive if you think about the specifications, intersections, and implications of each tax. Once...
3.5 However, if you move your overseas goods from FTZ out of Singapore (i.e. transshipment) without entering customs territory, it is outside the scope of GST. Thus, you are not required to report such movement of overseas goods in your GST return. Supply of overseas goods within FTZ ...
As a general rule of thumb, GST-registered employers can claim input tax incurred on fringe benefits given to employees, provided that these fringe benefits are incurredfor the purpose of their business. However, since all fringe benefits contain elements of personal consumption, the IRAS will only...
scope of the deemed supply of goods • Allocation of supply amount to land and building Vietnam • New decree on electronic invoicing • Transitional period on electronic invoicing • New regulations on VAT E-commerce developments • Australia – GST on imported low value goods • India...