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With effect from 1 January 2020, GST-registered businesses in Singapore c=
an zero-rate their supply of services only if it falls within the descrip=
tion of international services under Section 21(3) of the GST Act. Depend=
ing on the nature of your services, you may be required to determine your=
 customer's belonging status (i.e. whether the customer is a local or an =
overseas entity) before your supply of services can be zero-rated. Your s=
upply of goods can be zero-rated when you are certain that at the point o=
f supply (based on the time of supply for exports) :

The goods supplie=
d will be exported or have been exported; and
You have the required docu=
ments to support zero-rating.

This workshop by TAKX Solutions is desig=
ned to equip participants with the knowledge on when to zero-rate their s=
upply of services and goods. At the end of this workshop, you will be abl=
e to determine whether your service qualifies as an international service=
 and can thus be zero-rated. You will also be able to determine whether y=
our export sales can be zero-rated and what supporting export documents s=
hould be maintained.&nbsp;






















K=
ey topics:

Overview of GST &amp; Types of Supply
Reimbursement vs Dis=
bursement
Zero-Rating for International Services* under Section 21(3)(a)=
 to (y) of the GST Act
Latest Changes to International Services* with ef=
fect from 1 January 2020
Zero-Rating for Goods that are exported out of =
Singapore together with supporting export documents
Hand-Carried Export =
Scheme
Exports for Marine &amp; Shipping Industry
Out-of-Scope Supplies=


* International Services will cover:

Businesses that provide Consu=
ltancy, Management, Engineering or Training services
Inter-company billi=
ng of services to overseas subsidiaries
Exhibition or Convention Service=
s held in Singapore and Outside of Singapore
Freight-Forwarding Industry=

Marine &amp; Shipping Industry
Aerospace Industry
Advertising Industr=
y

Trainer:&nbsp;Andre Lim (view profile)
Date : Thursday, 15 June 202=
3
Venue : Carlton Hotel, 76 Bras Basah Road&nbsp;
Time : 9:00am to 5:00=
pm (Registration starts at 8:45am)&nbsp;
Fee : $398 per participant (inc=
lusive of Course Materials, Writing Stationery, Buffet Lunch and Refreshm=
ents)&nbsp;
To enrol for the workshop,&nbsp;please&nbsp;register&nbsp;on=
line&nbsp;so that we may reserve a seat for you. Once we have received yo=
ur registration details, we will send you a confirmation email along with=
 an invoice to facilitate your payment.
Since 2007, TAKX Solutions has t=
rained more than 15,000 participants from over 6,000 organisations with o=
ur range of GST, tax, finance, risk management and international trade do=
cumentation workshops. In the coming weeks, Takx Solutions will be conduc=
ting the following workshops:&nbsp;

=20
Taxation&nbsp;







=





































=





































=





































=





































=





































=





































=





































=





































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=





































=


























Preparing for GST Rat=
e Change webinar on 14 Jun (Wed)
Preparing for GST Rate Change workshop =
(classroom-based) on 20 Jun (Tue)
Mastering the Basic &amp; Intermediate=
 Concepts of GST on 22 Jun (Thu)
Fundamentals of Corporate Tax on 21 Jul=
 (Fri)
Introduction to Transfer Pricing on 26 Jul (Wed)
Withholding Tax=
 on 22 Aug (Tue)


Finance / Accounting&nbsp; =20

Business Writing =
to Collect Debts on 21 Jun (Wed)
Introduction to Consolidated Accounts o=
n 28 Jul (Fri)
A Practical Guide to 2023 FRS Updates on 29 Sep (Fri)

=
International Trade Documentation

Understanding the Essentials of Lett=
ers of Credit on 26 May (Fri)
Understanding Incoterms 2020 on 23 Jun (Fr=
i)
Understanding Pitfalls in LC Transactions on 11 Jul (Tue)
The Basics=
 of Import/Export &amp; International Trade on 23 Aug (Wed)
How to Handl=
e Export LCs &amp; BLs: Understanding the ISBP 745 &amp; Clarifications t=
o UCP 600 on 26 Oct (Thu)


Finance for Non-Finance

Effective Cash =
Flow Management, Budgeting &amp; Analysis on 14 Jun (Wed)
Understanding =
Financial Statements for Non-Finance Persoonel on 13 Jul (Thu)





=



To find out more about these workshops and to download the registrat=
ion forms, please visit&nbsp;www.takx.com.sg














=





































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=





































=





































=





































=





































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=





















In the mean time, if you have a=
ny enquiries, I'll be glad to answer them on tel: 6293 9068.
Looking for=
ward to your participation in our workshop!&nbsp;






Jay Goh&nb=
sp;TAKX Solutions Pte LtdTel: 6293 9068We've moved! We're now located at:=
&nbsp;960 Dunearn Road #06-25Singapore 589486WEBSITE:&nbsp;http://www.tak=
x.com.sg&nbsp;





Note: To unsubscribe from this mailing list, pl=
ease reply to this message and indicate UNSUBSCRIBE in the subject header=
=2E


































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=







=20




























=





































=































--=_YnIrWULwm790qyDpTpYtxWGx8MIcU4iY9e-KwtPlw-7Zx5KV
Content-Type: text/html; charset=iso-8859-15
Content-Transfer-Encoding: quoted-printable

<p><span style=3D"font-size: small;">With effect from 1 January 2020, GST=
-registered businesses in Singapore can zero-rate their supply of service=
s only if it falls within the description of international services under=
 Section 21(3) of the GST Act. Depending on the nature of your services, =
you may be required to determine your customer's belonging status (i.e. w=
hether the customer is a local or an overseas entity) before your supply =
of services can be zero-rated. Your supply of goods can be zero-rated whe=
n you are certain that at the point of supply (based on the time of suppl=
y for exports) :</span></p>
<ul>
<li><span style=3D"font-size: small;">=
<span style=3D"font-size: small;"><span style=3D"font-size: small;">The g=
oods supplied will be exported or have been exported; and</span></span></=
span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-siz=
e: small;"><span style=3D"font-size: small;">You have the required docume=
nts to support zero-rating.</span></span></span></li>
</ul>
<p><span st=
yle=3D"font-size: small;"><span style=3D"font-size: small;"><span style=3D=
"font-size: small;">This workshop by TAKX Solutions is designed to equip =
participants with the knowledge on when to zero-rate their supply of serv=
ices and goods. At the end of this workshop, you will be able to determin=
e whether your service qualifies as an international service and can thus=
 be zero-rated. You will also be able to determine whether your export sa=
les can be zero-rated and what supporting export documents should be main=
tained.<strong>&nbsp;</strong></span></span></span></p>
<div>
<div lang=
=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div=
 lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-weste=
rn">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-=
western">
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<div lang=3D"x-western">
<div lang=3D=
"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div la=
ng=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<d=
iv lang=3D"x-western">
<p><strong><span style=3D"font-size: small;"><spa=
n style=3D"font-size: small;"><span style=3D"font-size: small;">Key topic=
s:</span></span></span></strong></p>
<ul>
<li><span style=3D"font-size:=
 small;"><span style=3D"font-size: small;"><span style=3D"font-size: smal=
l;">Overview of GST &amp; Types of Supply</span></span></span></li>
<li>=
<span style=3D"font-size: small;"><span style=3D"font-size: small;"><span=
 style=3D"font-size: small;">Reimbursement vs Disbursement</span></span><=
/span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-si=
ze: small;"><span style=3D"font-size: small;">Zero-Rating for Internation=
al Services* under Section 21(3)(a) to (y) of the GST Act</span></span></=
span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-siz=
e: small;"><span style=3D"font-size: small;">Latest Changes to Internatio=
nal Services* with effect from 1 January 2020</span></span></span></li>
=
<li><span style=3D"font-size: small;"><span style=3D"font-size: small;"><=
span style=3D"font-size: small;">Zero-Rating for Goods that are exported =
out of Singapore together with supporting export documents</span></span><=
/span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-si=
ze: small;"><span style=3D"font-size: small;">Hand-Carried Export Scheme<=
/span></span></span></li>
<li><span style=3D"font-size: small;"><span st=
yle=3D"font-size: small;"><span style=3D"font-size: small;">Exports for M=
arine &amp; Shipping Industry</span></span></span></li>
<li><span style=3D=
"font-size: small;"><span style=3D"font-size: small;"><span style=3D"font=
-size: small;">Out-of-Scope Supplies</span></span></span></li>
</ul>
<p=
><span style=3D"font-size: small;"><span style=3D"font-size: small;"><spa=
n style=3D"font-size: small;">* International Services will cover:</span>=
</span></span></p>
<ul>
<li><span style=3D"font-size: small;"><span sty=
le=3D"font-size: small;"><span style=3D"font-size: small;">Businesses tha=
t provide Consultancy, Management, Engineering or Training services</span=
></span></span></li>
<li><span style=3D"font-size: small;"><span style=3D=
"font-size: small;"><span style=3D"font-size: small;">Inter-company billi=
ng of services to overseas subsidiaries</span></span></span></li>
<li><s=
pan style=3D"font-size: small;"><span style=3D"font-size: small;"><span s=
tyle=3D"font-size: small;">Exhibition or Convention Services held in Sing=
apore and Outside of Singapore</span></span></span></li>
<li><span style=
=3D"font-size: small;"><span style=3D"font-size: small;"><span style=3D"f=
ont-size: small;">Freight-Forwarding Industry</span></span></span></li>
=
<li><span style=3D"font-size: small;"><span style=3D"font-size: small;"><=
span style=3D"font-size: small;">Marine &amp; Shipping Industry</span></s=
pan></span></li>
<li><span style=3D"font-size: small;"><span style=3D"fo=
nt-size: small;"><span style=3D"font-size: small;">Aerospace Industry</sp=
an></span></span></li>
<li><span style=3D"font-size: small;"><span style=
=3D"font-size: small;"><span style=3D"font-size: small;">Advertising Indu=
stry</span></span></span></li>
</ul>
<p><strong><span style=3D"font-siz=
e: small;"><span style=3D"font-size: small;"><span style=3D"font-size: sm=
all;">Trainer:&nbsp;<a href=3D"http://www.takx.com.sg/trainers/andre-lim/=
" target=3D"_blank">Andre Lim (view profile)</a><br /></span></span></spa=
n></strong></p>
<p><strong><span style=3D"font-size: small;"><span style=
=3D"font-size: small;"><span style=3D"font-size: small;">Date : Thursday,=
 15 June 2023</span></span></span></strong></p>
<p><span style=3D"font-s=
ize: small;"><span style=3D"font-size: small;"><span style=3D"font-size: =
small;"><strong>Venue : Carlton Hotel, 76 Bras Basah Road</strong>&nbsp;<=
/span></span></span></p>
<p><span style=3D"font-size: small;"><span styl=
e=3D"font-size: small;"><span style=3D"font-size: small;"><strong>Time : =
9:00am to 5:00pm (Registration starts at 8:45am)</strong>&nbsp;</span></s=
pan></span></p>
<p><span style=3D"font-size: small;"><span style=3D"font=
-size: small;"><span style=3D"font-size: small;"><strong>Fee : $398 per p=
articipant (inclusive of Course Materials, Writing Stationery, Buffet Lun=
ch and Refreshments)</strong>&nbsp;</span></span></span></p>
<p><span st=
yle=3D"font-size: small;"><span style=3D"font-size: small;"><span style=3D=
"font-size: small;">To enrol for the workshop,&nbsp;<strong>please&nbsp;<=
/strong><strong><a href=3D"https://www.takx.com.sg/components/workshops/g=
st-zero-rating-for-international-services-and-exports.html" target=3D"_bl=
ank">register&nbsp;online</a>&nbsp;</strong>so that we may reserve a seat=
 for you. Once we have received your registration details, we will send y=
ou a confirmation email along with an invoice to facilitate your payment.=
</span></span></span></p>
<div lang=3D"x-western"><span style=3D"font-si=
ze: small;"><span style=3D"font-size: small;"><span style=3D"font-size: s=
mall;">Since 2007, TAKX Solutions has trained more than 15,000 participan=
ts from over 6,000 organisations with our range of GST, tax, finance, ris=
k management and international trade documentation workshops. In the comi=
ng weeks, Takx Solutions will be conducting the following workshops:&nbsp=
;</span></span></span></div>
<div lang=3D"x-western"><span style=3D"font=
-size: small;"><span style=3D"font-size: small;"><span style=3D"font-size=
: small;"><br /></span></span></span></div>
<div lang=3D"x-western"><spa=
n style=3D"font-size: small;"><span style=3D"font-size: small;"><span sty=
le=3D"font-size: small;"> </span></span>
<div lang=3D"x-western"><strong=
><span style=3D"font-size: small;"><span style=3D"font-size: small;">Taxa=
tion&nbsp;</span></span></strong></div>
<div lang=3D"x-western">
<div l=
ang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<=
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">
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stern">
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"x-western">
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ng=3D"x-western">
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iv lang=3D"x-western">
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>
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tern">
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tern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"=
x-western">
<div lang=3D"x-western">
<ul>
<li><span style=3D"font-size=
: small;"><span style=3D"font-size: small;">Preparing for GST Rate Change=
 webinar on 14 Jun (Wed)</span></span></li>
<li><span style=3D"font-size=
: small;"><span style=3D"font-size: small;">Preparing for GST Rate Change=
 workshop (classroom-based) on 20 Jun (Tue)</span></span></li>
<li><span=
 style=3D"font-size: small;"><span style=3D"font-size: small;">Mastering =
the Basic &amp; Intermediate Concepts of GST on 22 Jun (Thu)</span></span=
></li>
<li><span style=3D"font-size: small;"><span style=3D"font-size: s=
mall;">Fundamentals of Corporate Tax on 21 Jul (Fri)</span></span></li>
=
<li><span style=3D"font-size: small;"><span style=3D"font-size: small;">I=
ntroduction to Transfer Pricing on 26 Jul (Wed)</span></span></li>
<li><=
span style=3D"font-size: small;"><span style=3D"font-size: small;">Withho=
lding Tax on 22 Aug (Tue)</span></span></li>
</ul>
</div>
<div lang=3D=
"x-western"><span style=3D"font-size: small;"><span style=3D"font-size: s=
mall;"><strong>Finance / Accounting&nbsp;</strong><br /> </span></span>=20=

<ul>
<li><span style=3D"font-size: small;"><span style=3D"font-size: s=
mall;">Business Writing to Collect Debts on 21 Jun (Wed)</span></span></l=
i>
<li><span style=3D"font-size: small;"><span style=3D"font-size: small=
;">Introduction to Consolidated Accounts on 28 Jul (Fri)</span></span></l=
i>
<li><span style=3D"font-size: small;"><span style=3D"font-size: small=
;">A Practical Guide to 2023 FRS Updates on 29 Sep (Fri)</span></span></l=
i>
</ul>
<p><strong><span style=3D"font-size: small;"><span style=3D"fo=
nt-size: small;">International Trade Documentation</span></span></strong>=
</p>
<ul>
<li><span style=3D"font-size: small;"><span style=3D"font-siz=
e: small;">Understanding the Essentials of Letters of Credit on 26 May (F=
ri)</span></span></li>
<li><span style=3D"font-size: small;"><span style=
=3D"font-size: small;">Understanding Incoterms 2020 on 23 Jun (Fri)</span=
></span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-=
size: small;">Understanding Pitfalls in LC Transactions on 11 Jul (Tue)</=
span></span></li>
<li><span style=3D"font-size: small;"><span style=3D"f=
ont-size: small;">The Basics of Import/Export &amp; International Trade o=
n 23 Aug (Wed)</span></span></li>
<li><span style=3D"font-size: small;">=
<span style=3D"font-size: small;">How to Handle Export LCs &amp; BLs: Und=
erstanding the ISBP 745 &amp; Clarifications to UCP 600 on 26 Oct (Thu)</=
span></span></li>
</ul>
</div>
<p><strong><span style=3D"font-size: sm=
all;"><span style=3D"font-size: small;">Finance for Non-Finance</span></s=
pan></strong></p>
<ul>
<li><span style=3D"font-size: small;"><span styl=
e=3D"font-size: small;">Effective Cash Flow Management, Budgeting &amp; A=
nalysis on 14 Jun (Wed)</span></span></li>
<li><span style=3D"font-size:=
 small;"><span style=3D"font-size: small;">Understanding Financial Statem=
ents for Non-Finance Persoonel on 13 Jul (Thu)</span></span></li>
</ul>
=

</div>
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D=
"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div la=
ng=3D"x-western"><span style=3D"font-size: small;"><span style=3D"font-si=
ze: small;">To find out more about these workshops and to download the re=
gistration forms, please visit&nbsp;<a href=3D"http://www.takx.com.sg/" t=
arget=3D"_blank">www.takx.com.sg</a></span></span></div>
</div>
</div>
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<p><span style=3D"font-size: sm=
all;"><span style=3D"font-size: small;">In the mean time, if you have any=
 enquiries, I'll be glad to answer them on tel: 6293 9068.</span></span><=
/p>
<p><span style=3D"font-size: small;"><span style=3D"font-size: small=
;">Looking forward to your participation in our workshop!&nbsp;</span></s=
pan></p>
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<div lang=3D"x-western"><address><span style=
=3D"font-size: small;">Jay Goh&nbsp;</span></address><address><span style=
=3D"font-size: small;"><span style=3D"font-size: small;">TAKX Solutions P=
te Ltd</span></span></address><address><span style=3D"font-size: small;">=
<span style=3D"font-size: small;">Tel: 6293 9068</span></span></address><=
address><strong><span style=3D"font-size: small;"><span style=3D"font-siz=
e: small;">We've moved! We're now located at:&nbsp;</span></span></strong=
></address><address><span style=3D"font-size: small;"><span style=3D"font=
-size: small;">960 Dunearn Road #06-25</span></span></address><address><s=
pan style=3D"font-size: small;"><span style=3D"font-size: small;">Singapo=
re 589486</span></span></address><address><span style=3D"font-size: small=
;"><span style=3D"font-size: small;">WEBSITE:&nbsp;<a href=3D"http://www.=
takx.com.sg/" target=3D"_blank">http://www.takx.com.sg</a></span></span><=
/address><address><span style=3D"font-size: small;"><span style=3D"font-s=
ize: small;"><a href=3D"http://www.takx.com.sg/" target=3D"_blank"></a>&n=
bsp;</span></span></address></div>
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