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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, 27 June 202=
4
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 16,000 participants from over 6,500 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:

Taxation&nbsp;












=





































=





































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=





































=





































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=





































=





































=





































=





































=





































=

























Managing Transfer Pricin=
g in Asia on 26 Jun (Wed)
Fundamentals of Corporate Tax on 11 Jul (Thu)
=

Introduction to Transfer Pricing on 17 Jul (Wed)
Mastering the Basic &a=
mp; Intermediate Concepts of GST on 19 Jul (Fri)
Withholding Tax on 16 A=
ug (Fri)


Finance / Accounting&nbsp;=20

Business Writing to Collec=
t Debts on 28 Jun (Fri)
Accounting for Deferred Tax on 28 Jun (Fri)
A P=
ractical Guide to FRS Updates on 5 Jul (Fri)
Effective Credit Control &a=
mp; Debt Recovery on 18 Jul (Thu)
Introduction to Consolidated Accounts =
on 2 Aug (Fri)

International Trade Documentation

Understanding Inco=
terms 2020 on 21 Jun (Fri)
The Basics of Import/Export &amp; Internation=
al Trade on 24 Jul (Wed)
Understanding the Essentials of Letters of Cred=
it on 26 Jul (Fri)
Understanding Pitfalls in LC Transactions on 23 Aug (=
Fri)
How to Handle Export LCs &amp; BLs: Understanding the Revised ISBP =
821 &amp; Clarifications to UCP 600 on 25 Oct (Fri)&nbsp;- covering revis=
ed ISBP 821 released in July 2023


Finance for Non-Finance

Underst=
anding Financial Statements for Non-Finance Personnel on 25 Jun (Tue)
Ef=
fective Cash Flow Management, Budgeting &amp; Analysis on 15 Aug (Thu)

=







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










=





































=





































=





































=





































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In the mean time, if yo=
u have any enquiries, I'll be glad to answer them on tel: 6293 9068.
Loo=
king forward to your participation in our workshop!&nbsp;






Ja=
y Goh&nbsp;TAKX Solutions Pte LtdTel: 6293 9068We've moved! We're now loc=
ated at:&nbsp;960 Dunearn Road #06-25Singapore 589486WEBSITE:&nbsp;http:/=
/www.takx.com.sgNote: To unsubscribe from this mailing list, please reply=
 to this message and indicate UNSUBSCRIBE in the subject header.




=





























--=_VxgqRt4mk9RKczw6kAUdd082YlJ3B+rUAdl+ZEsrcH6-ksTa
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;">The goods supplied will be exported or =
have been exported; and</span></span></li>
<li><span style=3D"font-size:=
 small;"><span style=3D"font-size: small;">You have the required document=
s to support zero-rating.</span></span></li>
</ul>
<p><span style=3D"fo=
nt-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 services and goods. At the end of this worksho=
p, you will be able to determine whether your service qualifies as an int=
ernational service and can thus be zero-rated. You will also be able to d=
etermine whether your export sales can be zero-rated and what supporting =
export documents should be maintained.<strong>&nbsp;</strong></span></spa=
n></p>
<div>
<div lang=3D"x-western">
<div lang=3D"x-western">
<div l=
ang=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=
">
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<div lang=3D"x-western">
<div lang=3D"x-we=
stern">
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<div lang=3D=
"x-western">
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<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">
<div lang=3D"x-western">
<p><strong><span style=3D=
"font-size: small;"><span style=3D"font-size: small;">Key topics:</span><=
/span></strong></p>
<ul>
<li><span style=3D"font-size: small;"><span st=
yle=3D"font-size: small;">Overview of GST &amp; Types of Supply</span></s=
pan></li>
<li><span style=3D"font-size: small;"><span style=3D"font-size=
: small;">Reimbursement vs Disbursement</span></span></li>
<li><span sty=
le=3D"font-size: small;"><span style=3D"font-size: small;">Zero-Rating fo=
r International Services* under Section 21(3)(a) to (y) of the GST Act</s=
pan></span></li>
<li><span style=3D"font-size: small;"><span style=3D"fo=
nt-size: small;">Latest Changes to International Services* with effect fr=
om 1 January 2020</span></span></li>
<li><span style=3D"font-size: small=
;"><span style=3D"font-size: small;">Zero-Rating for Goods that are expor=
ted out of Singapore together with supporting export documents</span></sp=
an></li>
<li><span style=3D"font-size: small;"><span style=3D"font-size:=
 small;">Hand-Carried Export Scheme</span></span></li>
<li><span style=3D=
"font-size: small;"><span style=3D"font-size: small;">Exports for Marine =
&amp; Shipping Industry</span></span></li>
<li><span style=3D"font-size:=
 small;"><span style=3D"font-size: small;">Out-of-Scope Supplies</span></=
span></li>
</ul>
<p><span style=3D"font-size: small;"><span style=3D"fo=
nt-size: small;">* International Services will cover:</span></span></p>
=
<ul>
<li><span style=3D"font-size: small;"><span style=3D"font-size: sma=
ll;">Businesses that provide Consultancy, Management, Engineering or Trai=
ning services</span></span></li>
<li><span style=3D"font-size: small;"><=
span style=3D"font-size: small;">Inter-company billing of services to ove=
rseas subsidiaries</span></span></li>
<li><span style=3D"font-size: smal=
l;"><span style=3D"font-size: small;">Exhibition or Convention Services h=
eld in Singapore and Outside of Singapore</span></span></li>
<li><span s=
tyle=3D"font-size: small;"><span style=3D"font-size: small;">Freight-Forw=
arding Industry</span></span></li>
<li><span style=3D"font-size: small;"=
><span style=3D"font-size: small;">Marine &amp; Shipping Industry</span><=
/span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-si=
ze: small;">Aerospace Industry</span></span></li>
<li><span style=3D"fon=
t-size: small;"><span style=3D"font-size: small;">Advertising Industry</s=
pan></span></li>
</ul>
<p><strong><span style=3D"font-size: small;"><sp=
an style=3D"font-size: small;">Trainer:&nbsp;<a href=3D"https://www.takx.=
com.sg/trainer/andre-lim" target=3D"_blank">Andre Lim (view profile)</a><=
br /></span></span></strong></p>
<p><strong><span style=3D"font-size: sm=
all;"><span style=3D"font-size: small;">Date : Thursday, 27 June 2024</sp=
an></span></strong></p>
<p><span style=3D"font-size: small;"><span style=
=3D"font-size: small;"><strong>Venue : Carlton Hotel, 76 Bras Basah Road<=
/strong>&nbsp;</span></span></p>
<p><span style=3D"font-size: small;"><s=
pan style=3D"font-size: small;"><strong>Time : 9:00am to 5:00pm (Registra=
tion starts at 8:45am)</strong>&nbsp;</span></span></p>
<p><span style=3D=
"font-size: small;"><span style=3D"font-size: small;"><strong>Fee : $398 =
per participant (inclusive of Course Materials, Writing Stationery, Buffe=
t Lunch and Refreshments)</strong>&nbsp;</span></span></p>
<p><span styl=
e=3D"font-size: small;"><span style=3D"font-size: small;">To enrol for th=
e workshop,&nbsp;<strong>please&nbsp;</strong><strong><a href=3D"https://=
www.takx.com.sg/workshop/gst-zero-rating-for-international-services-and-e=
xports" target=3D"_blank">register&nbsp;online</a>&nbsp;</strong>so that =
we may reserve a seat for you. Once we have received your registration de=
tails, we will send you a confirmation email along with an invoice to fac=
ilitate your payment.</span></span></p>
<div lang=3D"x-western"><span st=
yle=3D"font-size: small;"><span style=3D"font-size: small;">Since 2007, T=
AKX Solutions has trained more than 16,000 participants from over 6,500 o=
rganisations with our range of GST, tax, finance, risk management and int=
ernational trade documentation workshops. In the coming weeks, Takx Solut=
ions will be conducting the following workshops:</span></span></div>
<di=
v lang=3D"x-western"><span style=3D"font-size: small;"><span style=3D"fon=
t-size: small;"><br /></span></span></div>
<div lang=3D"x-western"><span=
 style=3D"font-size: small;"><span style=3D"font-size: small;"><span styl=
e=3D"font-weight: bold;">Taxation</span>&nbsp;</span></span></div>
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lang=3D"x-western">
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n">
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estern">
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ng=3D"x-western">
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iv lang=3D"x-western">
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tern">
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<ul>
<li><span style=3D"font-size: small;"><span =
style=3D"font-size: small;">Managing Transfer Pricing in Asia on 26 Jun (=
Wed)</span></span></li>
<li><span style=3D"font-size: small;"><span styl=
e=3D"font-size: small;">Fundamentals of Corporate Tax on 11 Jul (Thu)</sp=
an></span></li>
<li><span style=3D"font-size: small;"><span style=3D"fon=
t-size: small;">Introduction to Transfer Pricing on 17 Jul (Wed)</span></=
span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-siz=
e: small;">Mastering the Basic &amp; Intermediate Concepts of GST on 19 J=
ul (Fri)</span></span></li>
<li><span style=3D"font-size: small;"><span =
style=3D"font-size: small;">Withholding Tax on 16 Aug (Fri)</span></span>=
</li>
</ul>
</div>
<div lang=3D"x-western"><span style=3D"font-size: s=
mall;"><strong>Finance / Accounting&nbsp;</strong><br /> </span>
<ul>
<=
li><span style=3D"font-size: small;"><span style=3D"font-size: small;">Bu=
siness Writing to Collect Debts on 28 Jun (Fri)</span></span></li>
<li><=
span style=3D"font-size: small;"><span style=3D"font-size: small;">Accoun=
ting for Deferred Tax on 28 Jun (Fri)</span></span></li>
<li><span style=
=3D"font-size: small;"><span style=3D"font-size: small;">A Practical Guid=
e to FRS Updates on 5 Jul (Fri)</span></span></li>
<li><span style=3D"fo=
nt-size: small;"><span style=3D"font-size: small;">Effective Credit Contr=
ol &amp; Debt Recovery on 18 Jul (Thu)</span></span></li>
<li><span styl=
e=3D"font-size: small;"><span style=3D"font-size: small;">Introduction to=
 Consolidated Accounts on 2 Aug (Fri)</span></span></li>
</ul>
<p><stro=
ng><span style=3D"font-size: small;"><span style=3D"font-size: small;">In=
ternational Trade Documentation</span></span></strong></p>
<ul>
<li><sp=
an style=3D"font-size: small;"><span style=3D"font-size: small;">Understa=
nding Incoterms 2020 on 21 Jun (Fri)</span></span></li>
<li><span style=3D=
"font-size: small;"><span style=3D"font-size: small;">The Basics of Impor=
t/Export &amp; International Trade on 24 Jul (Wed)</span></span></li>
<l=
i><span style=3D"font-size: small;"><span style=3D"font-size: small;">Und=
erstanding the Essentials of Letters of Credit on 26 Jul (Fri)</span></sp=
an></li>
<li><span style=3D"font-size: small;"><span style=3D"font-size:=
 small;">Understanding Pitfalls in LC Transactions on 23 Aug (Fri)</span>=
</span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-s=
ize: small;">How to Handle Export LCs &amp; BLs: Understanding the Revise=
d ISBP 821 &amp; Clarifications to UCP 600 on 25 Oct (Fri)&nbsp;<strong>-=
 covering revised ISBP 821 released in July 2023</strong></span></span></=
li>
</ul>
</div>
<p><strong><span style=3D"font-size: small;"><span st=
yle=3D"font-size: small;">Finance for Non-Finance</span></span></strong><=
/p>
<ul>
<li><span style=3D"font-size: small;"><span style=3D"font-size=
: small;">Understanding Financial Statements for Non-Finance Personnel on=
 25 Jun (Tue)</span></span></li>
<li><span style=3D"font-size: small;"><=
span style=3D"font-size: small;">Effective Cash Flow Management, Budgetin=
g &amp; Analysis on 15 Aug (Thu)</span></span></li>
</ul>
</div>
<div =
lang=3D"x-western">
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=
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-wester=
n"><span style=3D"font-size: small;"><span style=3D"font-size: small;">To=
 find out more about these workshops and to download the registration for=
ms, please visit&nbsp;<a href=3D"http://www.takx.com.sg/" target=3D"_blan=
k">www.takx.com.sg</a></span></span></div>
</div>
</div>
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<p><span style=3D"font-size: small;"><span st=
yle=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 for=
ward to your participation in our workshop!&nbsp;</span></span></p>
<div=
 lang=3D"x-western">
<div lang=3D"x-western"><address>
<div lang=3D"x-w=
estern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D=
"x-western">
<div lang=3D"x-western"><address><span style=3D"font-size: =
small;"><span style=3D"font-size: small;">Jay Goh&nbsp;</span></span></ad=
dress><address><span style=3D"font-size: small;"><span style=3D"font-size=
: small;">TAKX Solutions Pte Ltd</span></span></address><address><span st=
yle=3D"font-size: small;"><span style=3D"font-size: small;">Tel: 6293 906=
8</span></span></address><address><strong><span style=3D"font-size: small=
;"><span style=3D"font-size: small;">We've moved! We're now located at:&n=
bsp;</span></span></strong></address><address><span style=3D"font-size: s=
mall;"><span style=3D"font-size: small;">960 Dunearn Road #06-25</span></=
span></address><address><span style=3D"font-size: small;"><span style=3D"=
font-size: small;">Singapore 589486</span></span></address><address><span=
 style=3D"font-size: small;"><span style=3D"font-size: small;">WEBSITE:&n=
bsp;<a href=3D"http://www.takx.com.sg/" target=3D"_blank">http://www.takx=
=2Ecom.sg</a></span></span></address><address><span style=3D"font-size: s=
mall;"><span style=3D"font-size: small;"><br /></span></span></address><a=
ddress></address><address></address><address></address><address></address=
><address></address><address></address><address></address><address></addr=
ess><address></address><address></address><address></address><address></a=
ddress><address></address><address></address><address></address><address>=
<strong><span style=3D"font-size: small;"><span style=3D"font-size: small=
;">Note: To unsubscribe from this mailing list, please reply to this mess=
age and indicate UNSUBSCRIBE in the subject header.</span></span></strong=
></address></div>
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