Course Detail()

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.

Schedule & Fees

Testimonial

Funding

1] NTUC Union Training Assistance Programme (UTAP)
UTAP (Union Training Assistance Programme) is an individual skills upgrading account for NTUC members.

NTUC members enjoy 50% *unfunded course fee support for up to $250 each year when you sign up for courses supported under UTAP. NTUC members aged 40 and above can enjoy higher funding support up to $500 per individual each year, capped at 50% of unfunded course fees, for courses attended between 1 July 2020 to 31 December 2022. *This excludes miscellaneous fees such as GST and registration fee etc.

This course is approved for UTAP support for intakes conducted between 01 April 2021 – 31 March 2022.

As UTAP is given on calendar year basis, and calculated based on year of training taken, it cannot be accumulated.

Maintained paid-up NTUC membership before course, throughout course duration and at the point of claim and;
Course by training provider must be supported under UTAP and training must commence within the supported period and;
Unfunded course fee must not be fully sponsored by company or other types of funding
Unfunded course fee must be S$20.00 and above, and;
Member must achieve a minimum of 75% attendance for each application and sat for all prescribed examination(s), if any and;
UTAP application must be made within 6 months after course ends.

To submit for UTAP claims, please visit http://skillsupgrade.ntuc.org.sg/. Terms and conditions apply.
Should you have queries on the funding scheme, you can email to UTAP@e2i.com.sg or call NTUC Membership Hotline at 6213-8008

Programme Facilitator(s)