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Demystifying the Zero-Rating of GST for International Services & Exports
In-Person


7

CPD Hours Awarded

In Stock

$470.00/Pax

Date: 17 July ( Friday )

Time: 9am-5pm

As part of our commitment towards minimizing carbon footprint and contributing to a healthier planet, we will only be issuing the soft copy of the training materials.

The training materials will be emailed to you 2 days before the workshop. Charging points are available in the training room for you to charge your digital device.

 

Participant (In Person) 1

Events/Attendees Discount Discounted price
2 5% $446.50
3 - 999 10% $423.00


Sign up for 1 event with 2 attendees: 5% discount
Sign up for 1 event with 3 or more attendees: 10% discount

Sign up for 2 events: 5% discount
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Zero-rated GST plays a vital role in Singapore’s tax framework, especially for businesses involved in cross-border trade. A clear understanding of the criteria and compliance requirements for zero-rating enables companies to manage their GST responsibilities efficiently and strengthen their global competitiveness.

For services, zero-rating eligibility depends on the nature of the service provided. In many cases, you must first determine your customer’s belonging status before applying zero-rating. It’s important to note that not all services rendered to overseas clients automatically qualify for zero-rating.

For goods, you may apply zero-rated GST if, at the point of supply (based on the export time), the following conditions are met:

  • The goods are confirmed to be exported or have already been exported.
  • You possess the necessary documentation to substantiate the zero-rating claim.

By the end of this workshop, you will:

  • Gain practical insights into zero-rating GST for both goods and services.
  • Be able to assess whether your services qualify as international services eligible for zero-rating.
  • Understand how to determine the zero-rating status of your export sales and identify the required supporting documents.
  • Learn to recognize and avoid common zero-rating errors frequently flagged by IRAS during GST audits.

  • Fundamentals

    • Place of Supply Rule
    • Belonging concept
    • Determining the belonging status of supplier and customer

    Zero-rating for export of goods

    • 60-day rule
    • Export documents
    • Common Errors and Practical Pointers to avoid the Pitfalls

    Zero-rating of services

    • list of international services and their qualifying conditions
    • Common Errors and Practical Pointers to avoid the Pitfalls
  • Tax Professionals and Executives
  • Accounting and Finance Professionals
  • Business Managers and Directors
  • Anyone who would like to have or require a practical knowledge of the zero-rating of GST in his/her professional role

Catherine Chiang
 ATA (GST), BAcc (Hons)

 Catherine has more than 20 years of experience in GST consultancy, with more than 10 years of training experience. She has previously spent 6 years in IRAS, handling GST and Income Tax audit and almost 10 years with 2 of the Big Four international accounting firms, specializing in GST compliance and advisory work. During this period, she has accumulated extensive experience in performing GST prudential reviews, GST consultancy, GST compliance and GST training for clients.

Catherine has a Bachelor of Accountancy (Honours) degree from the National University of Singapore. She is an Accredited Tax Advisor (GST) registered with the Singapore Chartered Tax Professionals and an Advanced Certificate in Training and Assessment (ACTA) certified Trainer.