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With  effect from 1 January 2020,    GST-registered businesses in Singapo=
re can  zero-rate their supply of    services 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 t=
o  determine your customer's    belonging status (i.e. whether the custom=
er is  a local or an overseas    entity) before your supply of services c=
an be  zero-rated. Your supply    of goods can be zero-rated when you are=
 certain  that at the point of    supply (based on the time of supply for=
 exports) :

The goods supplied will be exported or have been exported;=
 and
You have the required documents to support zero-rating.

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 workshop, you will be able to determine whether  your =
   service qualifies as an international service and can thus be     zero=
-rated. You will also be able to determine whether your export  sales    =
can be zero-rated and what supporting export documents should  be    main=
tained.&nbsp;






















Key topics:

=

Overview of GST &amp; Types of Supply
Reimbursement vs Disbursement
Ze=
ro-Rating for International Services* under Section 21(3)(a) to (y) of th=
e GST Act
Latest Changes to International Services* with effect from 1 J=
anuary 2020
Zero-Rating for Goods that are exported out of Singapore tog=
ether with supporting export documents
Hand-Carried Export Scheme
Expor=
ts for Marine &amp; Shipping Industry
Out-of-Scope Supplies

* Interna=
tional Services will cover:

Businesses that provide Consultancy, Manag=
ement, Engineering or Training services
Inter-company billing of service=
s to overseas subsidiaries
Exhibition or Convention Services held in Sin=
gapore and Outside of Singapore
Freight-Forwarding Industry
Marine &amp=
; Shipping Industry
Aerospace Industry
Advertising Industry

Trainer:=
&nbsp;Andre Lim (view profile)
Date : Wednesday, 26 March 2025
Venue : =
Carlton Hotel, 76 Bras Basah Road&nbsp;
Time : 9:00am to 5:00pm (Registr=
ation starts at 8:45am)&nbsp;
Fee : $450 per participant (inclusive of C=
ourse Materials, Writing Stationery, Buffet Lunch and Refreshments)&nbsp;=

To enrol for the workshop,&nbsp;please&nbsp;register&nbsp;online&nbsp;s=
o     that we may reserve a seat for you. Once we have received your     =
registration details, we will send you a confirmation email along with   =
  an invoice to facilitate your payment.
Since     2007, TAKX Solutions =
has trained more than 16,000 participants from     over 6,500 organisatio=
ns with our range of GST, tax, finance, risk     management and internati=
onal trade documentation workshops. In the     coming weeks, Takx Solutio=
ns will be conducting the following workshops:

Taxation&nbsp;




=





































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=





































=





































=





































=





































=





































=





































=





































=

































MIntrod=
uction to Transfer Pricing on 23 Apr (Wed)
Mastering the Basic &amp; Int=
ermediate Concepts of GST on 29 Apr (Tue)
Withholding Tax on 7 May (Wed)=

Managing Transfer Pricing in Asia on 9 May (Fri)
Fundamentals of Corpo=
rate Tax on 27 May (Tue)


Finance / Accounting&nbsp;=20

Preparing =
Unaudited Financial Statements on 19 Mar (Wed)
Business Writing to Colle=
ct Debts on 23 Apr (Wed)
AI Automation for Accountants with VBA, ChatGPT=
 &amp; Copilot on 24 Apr (Thu)
A Practical Guide to FRS Updates on 25 Ap=
r (Fri)
Effective Credit Control &amp; Debt Recovery on 21 May (Wed)
Pr=
eparing Cash Flow Statements - Getting it Right on 13 Jun (Fri)
FRS Over=
view Part 1: A Practical Guide to the Commonly Used Accounting Standards =
on 25 Jul (Fri)
FRS Overview Part 2: A Practical Guide to the Commonly U=
sed Accounting Standards on 12 Sep (Fri)

International Trade Documenta=
tion

Understanding Incoterms 2020 on 21 Mar (Fri)
The Basics of Impor=
t/Export &amp; International Trade on 16 Apr (Wed)
Understanding the Ess=
entials of Letters of Credit on 25 Apr (Fri)
How to Handle Export LCs &a=
mp; BLs: Understanding the Revised ISBP 821 &amp; Clarifications to UCP 6=
00 on 23 May (Fri)
Understanding Pitfalls in LC Transactions on 22 Aug (=
Fri)


Finance for Non-Finance

Understanding Financial Statements f=
or Non-Finance Personnel on 22 May (Thu)
Effective Cash Flow Management,=
 Budgeting &amp; Analysis on 15 Jul (Tue)







To find out more=
 about these workshops and to download the registration forms, please vis=
it&nbsp;www.takx.com.sg
























=





































=





































=





































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=











In the mean time, if you have any enquiries, I'll be=
 glad to answer them on tel: 6293 9068.
Looking forward to your particip=
ation in our workshop!&nbsp;






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


















=














--=_wGdSod9KFpnQ0ueJ0iEO1-eMDU+GN9HKTyh6xppF7FXchJE2
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   =
 services only if it falls within the  description of international    se=
rvices under Section 21(3) of the GST  Act. Depending on the nature of   =
 your services, you may be required to  determine your customer's    belo=
nging status (i.e. whether the customer is  a local or an overseas    ent=
ity) before your supply of services can be  zero-rated. Your supply    of=
 goods can be zero-rated when you are certain  that at the point of    su=
pply (based on the time of supply for exports) :</span></p>
<ul>
<li><s=
pan style=3D"font-size: small;"><span style=3D"font-size: small;">The goo=
ds 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 documents to support zero-rating.</span></span></=
li>
</ul>
<p><span style=3D"font-size: small;"><span style=3D"font-size=
: small;">This     workshop by TAKX Solutions is designed to equip partic=
ipants with the     knowledge on when to zero-rate their supply of servic=
es and goods.  At    the end of this workshop, you will be able to determ=
ine whether  your    service qualifies as an international service and ca=
n thus be     zero-rated. You will also be able to determine whether your=
 export  sales    can be zero-rated and what supporting export documents =
should  be    maintained.<strong>&nbsp;</strong></span></span></p>
<div>=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-west=
ern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x=
-western">
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=3D"x-western">
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 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-weste=
rn">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div 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></str=
ong></p>
<ul>
<li><span style=3D"font-size: small;"><span style=3D"font=
-size: small;">Overview of GST &amp; Types of Supply</span></span></li>
=
<li><span style=3D"font-size: small;"><span style=3D"font-size: small;">R=
eimbursement vs Disbursement</span></span></li>
<li><span style=3D"font-=
size: small;"><span style=3D"font-size: small;">Zero-Rating for Internati=
onal Services* under Section 21(3)(a) to (y) of the GST Act</span></span>=
</li>
<li><span style=3D"font-size: small;"><span style=3D"font-size: sm=
all;">Latest Changes to International Services* with effect from 1 Januar=
y 2020</span></span></li>
<li><span style=3D"font-size: small;"><span st=
yle=3D"font-size: small;">Zero-Rating for Goods that are exported out of =
Singapore together with supporting export documents</span></span></li>
<=
li><span style=3D"font-size: small;"><span style=3D"font-size: small;">Ha=
nd-Carried Export Scheme</span></span></li>
<li><span style=3D"font-size=
: small;"><span style=3D"font-size: small;">Exports for Marine &amp; Ship=
ping 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"font-size: s=
mall;">* International Services will cover:</span></span></p>
<ul>
<li>=
<span style=3D"font-size: small;"><span style=3D"font-size: small;">Busin=
esses that provide Consultancy, Management, Engineering or Training servi=
ces</span></span></li>
<li><span style=3D"font-size: small;"><span style=
=3D"font-size: small;">Inter-company billing of services to overseas subs=
idiaries</span></span></li>
<li><span style=3D"font-size: small;"><span =
style=3D"font-size: small;">Exhibition or Convention Services held in Sin=
gapore and Outside of Singapore</span></span></li>
<li><span style=3D"fo=
nt-size: small;"><span style=3D"font-size: small;">Freight-Forwarding Ind=
ustry</span></span></li>
<li><span style=3D"font-size: small;"><span sty=
le=3D"font-size: small;">Marine &amp; Shipping Industry</span></span></li=
>
<li><span style=3D"font-size: small;"><span style=3D"font-size: small;=
">Aerospace Industry</span></span></li>
<li><span style=3D"font-size: sm=
all;"><span style=3D"font-size: small;">Advertising Industry</span></span=
></li>
</ul>
<p><strong><span style=3D"font-size: small;"><span style=3D=
"font-size: small;">Trainer:&nbsp;<a href=3D"https://www.takx.com.sg/trai=
ner/andre-lim" target=3D"_blank">Andre Lim (view profile)</a><br /></span=
></span></strong></p>
<p><strong><span style=3D"font-size: small;"><span=
 style=3D"font-size: small;">Date : Wednesday, 26 March 2025</span></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;"><span style=
=3D"font-size: small;"><strong>Time : 9:00am to 5:00pm (Registration star=
ts at 8:45am)</strong>&nbsp;</span></span></p>
<p><span style=3D"font-si=
ze: small;"><span style=3D"font-size: small;"><strong>Fee : $450 per part=
icipant (inclusive of Course Materials, Writing Stationery, Buffet Lunch =
and Refreshments)</strong>&nbsp;</span></span></p>
<p><span style=3D"fon=
t-size: small;"><span style=3D"font-size: small;">To enrol for the worksh=
op,&nbsp;<strong>please&nbsp;</strong><strong><a href=3D"https://www.takx=
=2Ecom.sg/workshop/gst-zero-rating-for-international-services-and-exports=
" target=3D"_blank">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 you a confirmation email along with     an invoice =
to facilitate your payment.</span></span></p>
<div lang=3D"x-western"><s=
pan style=3D"font-size: small;"><span style=3D"font-size: small;">Since  =
   2007, TAKX Solutions has trained more than 16,000 participants from   =
  over 6,500 organisations with our range of GST, tax, finance, risk     =
management and international trade documentation workshops. In the     co=
ming weeks, Takx Solutions will be conducting the following workshops:</s=
pan></span></div>
<div lang=3D"x-western"><span style=3D"font-size: smal=
l;"><span style=3D"font-size: small;"><br /></span></span></div>
<div la=
ng=3D"x-western"><span style=3D"font-size: small;"><span style=3D"font-si=
ze: small;"><span style=3D"font-weight: bold;">Taxation</span>&nbsp;</spa=
n></span></div>
<div lang=3D"x-western">
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 lang=3D"x-western">
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rn">
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iv lang=3D"x-western">
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tern">
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g=3D"x-western">
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<ul>
<li><span style=3D"font=
-size: small;"><span style=3D"font-size: small;">MIntroduction to Transfe=
r Pricing on 23 Apr (Wed)</span></span></li>
<li><span style=3D"font-siz=
e: small;"><span style=3D"font-size: small;">Mastering the Basic &amp; In=
termediate Concepts of GST on 29 Apr (Tue)</span></span></li>
<li><span =
style=3D"font-size: small;"><span style=3D"font-size: small;">Withholding=
 Tax on 7 May (Wed)</span></span></li>
<li><span style=3D"font-size: sma=
ll;"><span style=3D"font-size: small;">Managing Transfer Pricing in Asia =
on 9 May (Fri)</span></span></li>
<li><span style=3D"font-size: small;">=
<span style=3D"font-size: small;">Fundamentals of Corporate Tax on 27 May=
 (Tue)</span></span></li>
</ul>
</div>
<div lang=3D"x-western"><span s=
tyle=3D"font-size: small;"><strong>Finance / Accounting&nbsp;</strong><br=
 /> </span>
<ul>
<li><span style=3D"font-size: small;"><span style=3D"f=
ont-size: small;">Preparing Unaudited Financial Statements on 19 Mar (Wed=
)</span></span></li>
<li><span style=3D"font-size: small;"><span style=3D=
"font-size: small;">Business Writing to Collect Debts on 23 Apr (Wed)</sp=
an></span></li>
<li><span style=3D"font-size: small;"><span style=3D"fon=
t-size: small;">AI Automation for Accountants with VBA, ChatGPT &amp; Cop=
ilot on 24 Apr (Thu)</span></span></li>
<li><span style=3D"font-size: sm=
all;"><span style=3D"font-size: small;">A Practical Guide to FRS Updates =
on 25 Apr (Fri)</span></span></li>
<li><span style=3D"font-size: small;"=
><span style=3D"font-size: small;">Effective Credit Control &amp; Debt Re=
covery on 21 May (Wed)</span></span></li>
<li><span style=3D"font-size: =
small;"><span style=3D"font-size: small;">Preparing Cash Flow Statements =
- Getting it Right on 13 Jun (Fri)</span></span></li>
<li><span style=3D=
"font-size: small;"><span style=3D"font-size: small;">FRS Overview Part 1=
: A Practical Guide to the Commonly Used Accounting Standards on 25 Jul (=
Fri)</span></span></li>
<li><span style=3D"font-size: small;"><span styl=
e=3D"font-size: small;">FRS Overview Part 2: A Practical Guide to the Com=
monly Used Accounting Standards on 12 Sep (Fri)</span></span></li>
</ul>=

<p><strong><span style=3D"font-size: small;"><span style=3D"font-size: =
small;">International Trade Documentation</span></span></strong></p>
<ul=
>
<li><span style=3D"font-size: small;"><span style=3D"font-size: small;=
">Understanding Incoterms 2020 on 21 Mar (Fri)</span></span></li>
<li><s=
pan style=3D"font-size: small;"><span style=3D"font-size: small;">The Bas=
ics of Import/Export &amp; International Trade on 16 Apr (Wed)</span></sp=
an></li>
<li><span style=3D"font-size: small;"><span style=3D"font-size:=
 small;">Understanding the Essentials of Letters of Credit on 25 Apr (Fri=
)</span></span></li>
<li><span style=3D"font-size: small;"><span style=3D=
"font-size: small;">How to Handle Export LCs &amp; BLs: Understanding the=
 Revised ISBP 821 &amp; Clarifications to UCP 600 on 23 May (Fri)</span><=
/span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-si=
ze: small;">Understanding Pitfalls in LC Transactions on 22 Aug (Fri)</sp=
an></span></li>
</ul>
</div>
<p><strong><span style=3D"font-size: smal=
l;"><span style=3D"font-size: small;">Finance for Non-Finance</span></spa=
n></strong></p>
<ul>
<li><span style=3D"font-size: small;"><span style=3D=
"font-size: small;">Understanding Financial Statements for Non-Finance Pe=
rsonnel on 22 May (Thu)</span></span></li>
<li><span style=3D"font-size:=
 small;"><span style=3D"font-size: small;">Effective Cash Flow Management=
, Budgeting &amp; Analysis on 15 Jul (Tue)</span></span></li>
</ul>
</d=
iv>
<div lang=3D"x-western">
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estern">
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<div lang=3D"x-western">
<div lang=3D=
"x-western"><span style=3D"font-size: small;"><span style=3D"font-size: s=
mall;">To find out more about these workshops and to download the registr=
ation forms, please visit&nbsp;<a href=3D"http://www.takx.com.sg/" target=
=3D"_blank">www.takx.com.sg</a></span></span></div>
</div>
</div>
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<p><span style=3D"font-size: small;"=
><span style=3D"font-size: small;">In the mean time, if you have any enqu=
iries, 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;">Lo=
oking forward to your participation in our workshop!&nbsp;</span></span><=
/p>
<div lang=3D"x-western">
<div lang=3D"x-western"><address>
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ng=3D"x-western">
<div lang=3D"x-western">
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<div lang=3D"x-western"><address><span style=3D"f=
ont-size: small;"><span style=3D"font-size: small;">Jay Goh&nbsp;</span><=
/span></address><address><span style=3D"font-size: small;"><span style=3D=
"font-size: small;">TAKX Solutions Pte Ltd</span></span></address><addres=
s><span style=3D"font-size: small;"><span style=3D"font-size: small;">Tel=
: 6293 9068</span></span></address><address><strong><span style=3D"font-s=
ize: small;"><span style=3D"font-size: small;">We've moved! We're now loc=
ated at:&nbsp;</span></span></strong></address><address><span style=3D"fo=
nt-size: small;"><span style=3D"font-size: small;">960 Dunearn Road #06-2=
5</span></span></address><address><span style=3D"font-size: small;"><span=
 style=3D"font-size: small;">Singapore 589486</span></span></address><add=
ress><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-size: small;"><br /></span></span></ad=
dress><address></address><address></address><address></address><address><=
/address><address></address><address></address><address></address><addres=
s></address><address></address><address></address><address></address><add=
ress></address><address></address><address></address><address></address><=
address><strong><span style=3D"font-size: small;"><span style=3D"font-siz=
e: small;">Note: To unsubscribe from this mailing list, please reply to t=
his message and indicate UNSUBSCRIBE in the subject header.</span></span>=
</strong></address></div>
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