Course Detail(TAX191 : Understanding the GST treatment for Recovery of Expenses)

TAX191 : Understanding the GST treatment for Recovery of Expenses

7.00 CPE Hours (Others)
Classroom

Programme Objective

This workshop aims to provide participants with a better understanding on the following:-
a.Understanding the differences between reimbursement and disbursement for GST purposes
b.GST rules for recovery of expenses (i.e. recharge or rebilling of expenses)

Programme Outline

  • Difference between reimbursement and disbursement
  • Are you acting as a principal or an agent ?
  • Indicators for determining the principal or agent relationship
  • Recovery of expenses which is ancillary to a primary supply
  • Recovery of expenses which is separate and not ancillary to any primary supply
  • Recovery of expenses at costs or with a mark-up – is there a difference?


Training Methodology

Lecture style, with Case Studies and Examples.


Closing Date for Registration

1 week before programme or until full enrolment.

Intended For

Intermediate to Advanced course for : Accounting and Tax Professionals, Finance Managers, Finance Directors, Financial Controllers.

Competency Mapping

Others = 7.00 Hours

Schedule & Fees

Date & Time

26 Jun 2019 (9:00 AM - 5:00 PM)

Limited Seats

Fee (inclusive of GST)

For Members: $ 345.61
For Non-Members: $ 415.16

Programme Facilitator(s)

Catherine Chiang

Venue

60 Cecil Street
ISCA House
Singapore 049709

Date & Time

07 Oct 2019 (9:00 AM - 5:00 PM)

Fee (inclusive of GST)

For Members: $ 345.61
For Non-Members: $ 415.16

Programme Facilitator(s)

Catherine Chiang

Venue

60 Cecil Street
ISCA House
Singapore 049709

Date & Time

20 Feb 2019 (9:00 AM - 5:00 PM)

Registration is closed

Programme Facilitator(s)

Catherine Chiang

Date & Time

11 Oct 2018 (9:00 AM - 5:00 PM)

Registration is closed

Programme Facilitator(s)

Catherine Chiang

Date & Time

16 Jul 2018 (9:00 AM - 5:00 PM)

Registration is closed

Programme Facilitator(s)

Catherine Chiang

Testimonial

Funding

No funding Available!

Programme Facilitator(s)


Catherine Chiang
CA (Singapore), ATA (GST), BAcc (Hons)
 

 Catherine has more than 20 years of experience in GST consultancy, with 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 Institute of Accredited Tax Professionals and a member of the Institute of Singapore Chartered Accountants. Catherine is also an Advanced Certificate in Training and Assessment (ACTA) certified Trainer.

Programme Objective

This workshop aims to provide participants with a better understanding on the following:-
a.Understanding the differences between reimbursement and disbursement for GST purposes
b.GST rules for recovery of expenses (i.e. recharge or rebilling of expenses)

Programme Outline

  • Difference between reimbursement and disbursement
  • Are you acting as a principal or an agent ?
  • Indicators for determining the principal or agent relationship
  • Recovery of expenses which is ancillary to a primary supply
  • Recovery of expenses which is separate and not ancillary to any primary supply
  • Recovery of expenses at costs or with a mark-up – is there a difference?


Training Methodology

Lecture style, with Case Studies and Examples.


Closing Date for Registration

1 week before programme or until full enrolment.

Intended For

Intermediate to Advanced course for : Accounting and Tax Professionals, Finance Managers, Finance Directors, Financial Controllers.

Competency Mapping

Others = 7.00 Hours

Programme Facilitator(s)

Catherine Chiang
CA (Singapore), ATA (GST), BAcc (Hons)
 

 Catherine has more than 20 years of experience in GST consultancy, with 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 Institute of Accredited Tax Professionals and a member of the Institute of Singapore Chartered Accountants. Catherine is also an Advanced Certificate in Training and Assessment (ACTA) certified Trainer.

Upcoming Schedule

Limited Seats

Date & Time

26 Jun 2019 (9:00 AM - 5:00 PM)

Fee (inclusive of GST)

For Members: $ 345.61
For Non-Members: $ 415.16

Programme Facilitator(s)

Catherine Chiang

Venue

60 Cecil Street
ISCA House
Singapore 049709