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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
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