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

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.
by Koh Soo How (Author)
eBook
SG$ 302.40
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Published: 13 January, 2016
ISBN/ISSN: 9789814753005
Country: Singapore

Product description

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
 

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Koh Soo How

Koh Soo How

Chief Editor: Koh Soo How
Contributors: Leung Yew Kwong, Charles Lim, Koh Soo How, Irving Aw, Chua Yee Hoong, Gan Hwee Leng, Ong Ken Loon, Richard Ong, Sundareswara Sharma, Tan Shao Tong, Joanna Yap

View all books by Koh Soo How (1)

Table of contents

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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