Understanding the GST treatment for Recovery of Expenses


Date:
06 October 2020, Tuesday

Time:
09.00AM - 05.00PM
Venue:
60 Cecil Street, ISCA House, Singapore 049709

Details/ Promotion:
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Contact:
Please refer to organiser’s webpage here.
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Programme Synopsis

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?

About the Presenter(s)/ Trainer(s)


Ms Catherine Chiang
Senior Consultant (GST)
Consul Biz Consultancy Services


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.



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