Input Tax Recovery Rules

• Qualifying conditions
• Disallowed / blocked expenses
• Time of claiming

When can GST be Claimed

• Claiming input tax in the right accounting period
• Evidence needed to claim GST
  • Tax invoice
  • Customer Accounting Tax Invoice
  • Simplified invoice
  • Import permit
• Purchases by employees

Determining the Amount of GST to Claim

• De-minimis rule
• Attribution / apportionment
• The impact of partial exemption

Specific Expenses

• Gifts
• Fringe benefits
• Business entertainment
• Imported services and Imported Low Value Goods
• Prescribed Goods under Customer Accounting

Common Errors to avoid Input Tax Claims

• Understanding the common errors, and avoid making them in your claims

Key Learning Points in Recent Tax Case

• GHY v. Comptroller of Goods and Services Tax : The GST Board of Review upheld a decision of the GST Comptroller denying the input tax claim of a taxpayer on its purchase of goods from a local supplier on the grounds that it failed to prove that goods were purchased and traded.

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 also available in the training room to charge your digital device.

• Tax Professionals and Executives
• Accounting and Finance Professionals
• Business Managers and Directors
• Anyone who would like to have or require a practical knowledge of GST Input Tax in his/her professional role
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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.