÷

ٷΰ

˾̾ ˸

˾̾ ˸ ϴ.
  • Languages


  • Goods and Services Tax (GST) is a domestic consumption tax which is chargeable on supplies of goods and services made in Singapore. As a GST-registered merchant, you are effectively acts as a tax collecting agent in collecting the GST which you have charged on your local supplies of goods and services. Businesses are required to continually assess the need to be registered for GST.

    In most cases, registering for GST is compulsory when:

    ⓐ The taxable turnover of your business for the past 4 quarters* is more than S$1 million (unless you are certain that business turnover in the next 12 months will not exceed S$1 million (under “Retrospective View”); or

    ⓑ You are currently making sales and you can reasonably expect your taxable turnover of your business in the next 12 months to be more than S$1 million. e.g. signing of a sales contract or business agreement. You must continuously monitor if have reasons to believe (e.g. confirmed contract or agreement bringing in high revenue) that the taxable supplies will be more than S$1 million in the next 12 months (under “Prospective View”).

    ⓒ Your combine sales for all your sole-proprietorship OR combines sales for all your partnership with the same composition of partners is more than $1 million.

    If your situation is either of the above, you need to apply for GST registration within 30 days of the date which your registration liability arises.

    You can also choose to be voluntarily registered for GST even though your business turnover does not fall under above circumstances. However, approval is subjected to assessment by Inland Revenue Authority of Singapore (“IRAS”). A deposit may be required from the applicant if the Comptroller deems fit and the applicant is expected to attend a course to learn the basic knowledge of GST so that you can be in compliance with the GST law.

    *Note: Business turnover for the past 4 quarters is determined at the end of any quarter and consist of the total value of your turnover in that quarter and the previous 3 quarters. Quarter refers to a period of 3 months ending on the last day of March, June, September or December.

    Our services include:

    ⓐ GST Registration

    ⓑ GST Deregistration

    ⓒ GST computation

    ⓓ Perform regular submission and filing of GST Returns


  • Hong Kong Office

    : Unit 706, 7/F, South Seas Centre Tower 2, No.75 Mody Road, Tsim Sha Tsui East, Hong Kong / Tel:(852)3913-9500 / Fax:(852)2170-1919 / Webmaster:tnccsteam@korchina.com

  • Singapore Office

    : 3 Shenton Way #16-08 Shenton House Singapore 068805 / Tel: (65)6542-2309 / Fax : (65)3125-7338 / Privacy - 私隱政策

  • Korea Office

    : 9F, Pung Sung Bldg, 21, World Cup buk-ro, Mapo-gu, Seoul, Korea 04001 / Tel : (82)70-7436-5844 / Fax : (82)2-713-0056

상단으로