Goods and Services Tax - Law & Practice, 2nd Edition [eBook]

Author : Koh Soo How
This edition of the publication provides a comprehensive update on the law and practice of GST in Singapore combining learned scholarship and sound legal analysis with practical advice on the administrative and compliance aspects of GST.

Publication Date: January 2016

Publisher: LexisNexis

Product Format Details Qty
eBook
SG$ 305.20
ISBN: 9789814753005
Seeking for a complete and practical book on GST 2015 written by eminent Tax Practitioners in Singapore? This edition of the publication provides a comprehensive update on the law and practice of GST in Singapore. It combines learned scholarship and sound legal analysis with practical advice on the administrative and compliance aspects of GST. It also explains the subtle difference in the provisions and the legislative intention behind them. Key Features: - Current and comprehensive update with commentaries - An update of the changes since publication of book in 2002 - Practical advice on the administration and compliance of GST - Brand new chapter on 'Statutory Interpretation and GST - Authors and General Editor comprising eminent tax practitioners in Singapore

Chapter 1 GST in Singapore - Background to its Introduction and Implementation

Chapter 2 Overview and Synopsis of the GST Act

Chapter 3 Statutory Interpretation and GST

Chapter 4 The Imposition and Extent of Tax

Chapter 5 Meaning of Business and Taxable Person

Chapter 6 Classification of Supplies

Chapter 7 Out of Scope Supplies

Chapter 8 Input Tax Recovery

Chapter 9 Refunds

Chapter 10 Time of Supply

Chapter 11 The Value of Supply and Importation of Goods

Chapter 12 Zero-Rating of Supplies - Exports and International Services

Chapter 13 Exempt Supply: Financial Services

Chapter 14 Exempt Supply: Residential Property

Chapter 15 GST on Import of Goods and Services

Chapter 16 Zero GST Warehouse Scheme

Chapter 17 Major Exporter Scheme

Chapter 18 Transitional Provisions

Chapter 19 Special Regimes

Chapter 20 The Impact of GST on Law Practice

Chapter 21 Registration and Deregistration

Chapter 22 Tax Invoices and Receipts

Chapter 23 Records, Returns and Payment

Chapter 24 Assessments and Penal Tax

Chapter 25 Tax Avoidance

Chapter 26 Interaction with Income Tax and Other Taxes

Chapter 27 Objections and Appeals

Chapter 28 Offences and Penalties

Chapter 29 GST Administration and Collection

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