Module 1: Export of goods [Full day]

Module 1 will cover the following topics:

• Time of supply for exports
• Direct and indirect exports
• 60-day rule for exported goods
• Documents to support zero-rating
• Zero-rating for supplies in the Marine and Aviation Industries
• Temporary Export and import relief
• Common Pitfalls

Modul Extra: Imports and GST Schemes

Modul Extra will cover the following topics:

• Background of the legislation
• Imports of goods including LVG
• Section 33(2) agent, section 33A agent and section 33B agent
• Rules under agency arrangements
• GST Schemes to take advantage of
• Tips and tricks and common pitfalls

Take-Aways

• Learn when to apply 0% GST rate
• Understand the conditions of applying 0% GST rate
• Be aware of typical pitfalls and mistakes that could result in non-compliance and penalties
• Gain insights into tips and tricks that you should know
• With Module Extra, gain insights of GST Schemes which could benefit your businesses

Trainer Profile

Eu Chin Sien

Executive Director

BDO Singapore

Chin Sien has over 25 years of specialist experience as a GST regulator and advisor, having started her career with the Inland Revenue Authority of Singapore (IRAS). Having gained an insight on how the regulators work and motivated to help businesses with their GST matters, Chin Sien took up the profession as a GST advisor. Her experience includes her roles as Senior Manager at two Big Four international accounting firms. As a GST advisor, Chin Sien offered a full spectrum of compliance and advisory GST services including ACAP and ASK reviews, assisting businesses in varied industries including logistics, aviation, information technology, manufacturing, shipping, oil and gas, property and construction, pharmaceutical and semi-conductor, to meet their needs and ensure overall GST compliance. Chin Sien was awarded with the title of Highly Regarded Indirect Tax Practitioner by International Tax Review (ITR). Chin Sien was also recently being appointed to the Board of Singapore Chartered Tax Professionals (SCTP).

All businesses and industries that export goods or provide service to overseas;

All businesses and industries that intend to expand their business to overseas;

All accounting, finance and tax professionals including GST return preparer, GST return reviewer and GST return approver

People from the Finance, Tax, Procurement, Logistics and Supply Chain departments