GST on Reverse Charge


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Date:
23 March 2021, Tuesday

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

Details/ Promotion:
Please click here for more details and here for the registration form. 
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Contact:
Please refer to organiser’s webpage here.
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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
Associate Director, GST
Grant Thornton


Jeremy has 10 years’ experience in providing indirect tax (GST / VAT) advice to a wide range of clients. Jeremy was a part of Grant Thornton’s implementation team during the introduction of Value-Added Tax in the United Arab Emirates (UAE) in 2017-2018. Throughout the course of his career with Grant Thornton, he has lived in and advised clients on indirect tax matters in UK, UAE and Singapore.

Jeremy advises a portfolio of multinational companies and small-medium enterprises on a full spectrum on GST matters, including those within the Fund Management and digital assets industry. This ranges from GST compliance matters including; GST registration, IRAS GST audits, GST health checks (Assisted Self-Help Kit (ASK) reviews and Assisted Assurance Compliance (ACAP)) through to GST advisory assignments such as: GST scheme applications, international inbound projects, tax rulings, tax automation and software implementation reviews across a wide variety of business sectors.








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