Non-Chargeability of GST for Out-of-Scope Supplies

Out-of-scope supplies refer to supplies that fall outside the scope of the GST Act. Therefore, GST does not need to be charged on this type of supply and it need not be reported in the GST return.

Examples of out-of-scope supplies are third-country sales, sales of overseas goods made within the Free Trade Zone and Zero GST Warehouses, and private transactions.

  1. Third-country sales – sales of goods that are delivered from one place outside Singapore to another place outside Singapore
  2. Free Trade Zones are designated areas in Singapore where the payment of duties, taxes, and GST are suspended when goods arrived and are stored in FTZ
  3. A Zero GST Warehouse is a designated area approved by Singapore Customs for the storage of overseas goods, where you can import non-dutiable overseas goods with GST suspended
  4. Private transactions are non-business activities performed without payment or any expectation of return from the recipients. For example, if you help to move your friend’s belongings.

For more details, consult with a professional GST agent in Singapore


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ACRA Cancels Registration of Filing Agent and Qualified Individual for AML/CFT Breaches

The Accounting and Corporate Regulatory Authority (ACRA) had cancelled the registrations of filing agent (RFA) and qualified individual (RQI) on 18 January 2024. The registrations were cancelled in view of breaches of anti-money laundering and countering the financing of terrorism (AML/CFT) controls under the ACRA (Filing Agents and Qualified Individuals) Regulations 2015 (the “ACRA Regulations”).

Some of the basic AMT/CFT controls that a RFA and RQI are required to exercise are as follows:

(a) perform additional customer due diligence measures when a customer is not physically present during onboarding;

(b) inquiring if there exists any beneficial owner in relation to some of its customers; and

(c) perform risk assessments i

RQIs and RFAs provide corporate secretarial services for business entities, such as helping customers to incorporate companies, file annual returns and fulfil other filing requirements under the Companies Act 1967 or other Acts under ACRA’s purview. RQIs and RFAs are required to perform customer due diligence measures in accordance with the ACRA Regulations, and conduct their business in such a manner as to guard against the facilitation of money laundering and the financing of terrorism. RQIs and RFAs must also satisfy statutory requirements such as being fit and proper persons, to be registered or continue to be registered.

RQIs and RFAs who breach their statutory obligations may be subject to enforcement actions, such as financial penalties of up to $10,000 or $25,000 per breach respectively or have their registrations with ACRA suspended or cancelled.

Therefore, RQIs and RFAs play an important role in helping to detect and combat illicit activities.

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