• Service: Tax, Global Indirect Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 8/16/2013

Singapore - Treatment of expense recovery for GST purposes 

August 16:  The Inland Revenue Authority of Singapore issued guidance for the goods and services tax (GST) treatment with respect to the reimbursement and disbursement of expenses.

The guide provides guidance concerning the GST treatment of the recovery of expenses and focuses on three areas:

  • GST principles for differentiating between a reimbursement and a disbursement, and indicators to assist this differentiation
  • GST treatment of reimbursement of expenses
  • Concessions granted for claiming of input tax on disallowed expenses when they are recovered from another GST-registered business

Read an August 2013 report [PDF 199 KB] prepared by the KPMG member firm in Singapore: New GST e-Tax Guide issued by IRAS - Reimbursement and Disbursement

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