如果企业在新加坡从事离岸贸易活动（即将货物从新加坡以外的国家或地区销售至新加坡以外的另一国家或地区，货物本身并不进入新加坡境内），则新加坡企业就该销售行为取得的收入不属于GST的应税范围(out-of-scope supplies)，不需要缴纳GST。同时，根据新加坡GST法规的规定，对于住宅的销售出租以及大部分金融服务免征GST。当新...
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 ...
2.2 Out-of-Scope Supplies: Goods: Sale where goods are delivered from overseas to another place verseas Private transactions. Businesses Required to Register for GST As a business, you must register for GST when: 1.Your taxable turnover for the past 12 months ending Mar, Jun, Sep or Dec ...
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。
Out-of-scope supplies comprise three categories: Private transactions Third country sales Sales of overseas goods made within a free trade zone (FTZ) and zero GST (ZG) warehouse Private Transactions Put it simply, if you do something without expecting to be paid, that’s counted as a private...
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。返回搜狐,查看更多平台声明:该文观点仅代表作者本人,搜狐号系信息发布平台,搜狐仅提供信息存储空间服务。
Out of scope– these supplies are outside of the GST system. Therefore, no GST is payable or recoverable. Examples include transfer of going concerns and supplies made by the government, such as issuance of passports and licenses, except some supplies of services prescribed by the Minister of ...
You only supply goods outside Singapore (out-of-scope supplies), or You make exempt supplies of financial services that are also deemed as international services Important Information for Voluntary Registration After the registration process is completed, one must remain registered for at least two ...
This includes the value of all standard-rated (GST at 8%) and zero-rated (GST at 0%) supplies but it excludes exempt supplies, out-of-scope supplies and the sale of capital assets. For the purpose of determining your liability for GST registration, the value of exempt supplies that are...
1) The supply must be made in Singapore (In the event that the place of supply is located outside of Singapore, the supply will be deemed out of scope). 2) The supply must be a taxable supply (Taxable supplies are all goods and services which are not specifically exempt from taxation ...