Course Detail(TAX191v : Understanding the GST treatment for Recovery of Expenses (Synchronous e-learning))
Not Available

UTAP Funding

TAX191v : Understanding the GST treatment for Recovery of Expenses (Synchronous e-learning)

7.00 CPE Hours (Others)
Live Webinar
Please wait...

This session is delivered via live webinar (zoom platform).

A detailed set of instructions on the Live Webinar will be sent to you closer to date. 


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?


Pre-requisites
Please take note of the following admission requirements:

  • Trainings will be conducted on Zoom platform, thus video camera and microphone are compulsory
  • Mandatory for video camera to be turned on throughout the course
  • Display your official name (as per NRIC) in Zoom, to facilitate attendance taking
     

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

13 Jun 2025 (9:00 AM - 5:00 PM)

Fee (inclusive of GST)


SGD pricing -

For Members: $ 328.09
For Non-Members: $ 394.58


Programme Facilitator(s)

Catherine Chiang

Venue

Online Classroom in or outside of
Singapore
Date & Time

14 Oct 2025 (9:00 AM - 5:00 PM)

Fee (inclusive of GST)


SGD pricing -

For Members: $ 393.49
For Non-Members: $ 473.06


Programme Facilitator(s)

Catherine Chiang

Venue

Online Classroom in or outside of
Singapore

Testimonial


Trainer was very experienced and helped us understand how to treat GST in various scenarios

Past Participant


The contents of these courses are very practical and useful for the person in charge who is preparing and submitting GST for the organizations they work for.

Past Participant


The course helps me a lot with understanding the concepts that can be confusing and elaborate. Recommended to attend.

Past Participant


This programme has given us a better understanding of the GST treatment on recovery of
expenses(reimbursement/disbursement) based on illustrations and examples given during the webinar. This helps us to have a clear view of the concept for ease of understanding.

Past Participant

Funding

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

To find more on the UTAP funding and support validity period please click here.


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)


Catherine Chiang
 ATA (GST), BAcc (Hons)
 
 Catherine has more than 20 years of experience in GST consultancy, with more than 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 Chartered Tax Professionals and an Advanced Certificate in Training and Assessment (ACTA) certified Trainer.

This session is delivered via live webinar (zoom platform).

A detailed set of instructions on the Live Webinar will be sent to you closer to date. 


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?


Pre-requisites
Please take note of the following admission requirements:

  • Trainings will be conducted on Zoom platform, thus video camera and microphone are compulsory
  • Mandatory for video camera to be turned on throughout the course
  • Display your official name (as per NRIC) in Zoom, to facilitate attendance taking
     

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
 ATA (GST), BAcc (Hons)
 
 Catherine has more than 20 years of experience in GST consultancy, with more than 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 Chartered Tax Professionals and an Advanced Certificate in Training and Assessment (ACTA) certified Trainer.

Upcoming Schedule

Date & Time

13 Jun 2025 (9:00 AM - 5:00 PM)
Fee (inclusive of GST)


SGD pricing -

For Members: $ 328.09
For Non-Members: $ 394.58


Programme Facilitator(s)

Catherine Chiang

Venue

Online Classroom in or outside of
Singapore


Other courses you might like

View Courses 
3.50
CPE Hours
Live Webinar

Ethical Issues in Fair Value Accounting (Live Webinar)

29 Apr 2025 - 29 Apr 2025

11.00
CPE Hours
Blended Learning (with Live Webinar)

Financial Crime (Live Webinar)

29 Apr 2025 - 29 Apr 2025

7.00
CPE Hours
Classroom

Sustainability Reporting– Applying the IFRS Sustainability Disclosure Standards (ISSB Standards)

05 May 2025 - 05 May 2025