IRAS
www.mof.gov.sg
www.tanchan-cpa.com
www.dni-secretarial.com
www.dni-consulting.com
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GST
CONSIDERATION
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- Sinking
Fund and other levies. (Levies and SF are deemed to be
taxable
supplies “in the course or furtherance of business”)
i.e. expenditure made for enjoyment later
- i.e.
if Management Fund and Sinking Fund and levy
contribution > $1m, then it must register
for GST
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MCST can also register on a voluntary basis BUT must remain
registered for a minimum of 2 years. For compulsory
registration,
MCST can de-register anytime after registering
...GST registration form can be download from the www.iras.gov.sg
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