GST on Reverse Charge

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23 March 2021, Tuesday

09.00AM - 12.30PM
Online Classroom in or outside of Singapore

Details/ Promotion:
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Programme Synopsis

To level the GST playing field for all services consumed in Singapore, the Minister for Finance announced in Budget 2018 that a reverse charge regime will be implemented from 1 Jan 2020 to tax imported services.

On 22 August 2019, the IRAS released their latest e-Tax Guide providing some much-needed clarity to the implications and interpretation of the proposed rules.

This workshop aims to provide participants with an understanding of the following: -

  • A recap of the general partial exemption rules in Singapore, which will provide the building blocks for a sound understanding of the Reverse Charge and its implications
  • Applicability and corresponding implications of the Reverse Charge including the relevant compliance and reporting obligations

Programme Outline

Partial exemption (the building block for understanding the GST reverse charge):
  • what is partial exemption 
  • de minimis test 
  • applicability and impact of regulation 33, 34 and 35 
  • apportionment, calculation and longer periods
GST Reverse Charge:
  • who will be affected by the reverse charge and its implications 
  • preparing for the reverse charge 
  • the value and calculation of the reverse charge 
  • when to apply the reverse charge 
  • transitional provisions and rules 

About the Presenter(s)/ Trainer(s)

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Mr Jeremy O'Neill
Indirect Tax Manager
Grant Thornton

Jeremy is a Chartered Tax Adviser, who qualified in the UK, with a specialism in Indirect Tax. He is also an Accredited Tax Practitioner of the Singapore Institute of Tax Professional (“SIATP”).

Jeremy has 6 years' experience in providing GST/VAT advice to a wide variety of domestic and global clients. He has previously advised and coordinated global advisory projects for large multinational clients. He was a part of Grant Thornton’s implementation team during the introduction of VAT in the United Arab Emirate in 2018.

During his time with Grant Thornton, he has lived and worked in the UK, UAE and now Singapore.


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