Zero Rate in GST
Q: |
What if customer is an individual? |
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A: |
Your customer will be treated as belonging in Singapore if his usual place of residence is in Singapore during the period of service. For GST purposes, an individual should have only one usual place of residence at any point in time. The “usual place or residence” means:
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Q: |
What if residential address as proxy? |
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A: |
The Comptroller of GST may regard the residential address of an individual as his "usual place of residence". If your customer has a Singapore residential address, he will, for GST purposes, be regarded as belonging in Singapore. |
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Q: |
What if more than one Residential Address? |
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A: |
Where an individual stays overseas to study or work and he has more than one residential address, the Comptroller of GST may regard the individual as belonging overseas when all of the following conditions are satisfied:
If your customer meets all these conditions, he is treated as belonging overseas for the entire duration of his overseas stay. |
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Q: |
What if customer is a Business? |
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A: |
Your customer will be treated as belonging in Singapore when:
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Q: |
What if business establishment? |
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A: |
Your customer will be treated as having a business establishment in Singapore if:
The main seat of economic activity refers to the place where the essential decisions concerning the general management of the company are made and where the functions of its central administration are carried out. It usually refers to the head office, headquarters or principal place of business. |
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Q: |
What if fixed establishment? |
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A: |
A fixed establishment is an establishment, other than the business establishment, that has both the technical and human resources necessary to provide or receive services on a permanent basis. Example: Company A is incorporated in Japan. It has no branch in Singapore. However, it has an office and staff in Singapore to help provide support services to its Singapore customers. This office and staff are considered a fixed establishment in Singapore. |