Mastering the Basic & Intermediate Concepts of GST

 workshop is designed to equip participants with the knowledge and understanding to effectively apply the concepts of GST into their area of work - including GST treatment for international services, exports, disbursement vs reimbursement, gifts/benefits-in-kind for staff and business associates and more - that will enable you to complete the GST F5 return correctly and accurately, and avoid costly penalties. It is also ideal for current finance/accounting staff as a refresher and an ideal platform to clarify their doubts.

Tax Invoice, Simplified Tax Invoices & Receipts

Correcting Mistakes in Import Declaration

Fringe Benefits - Update on Closed Nexus Test

Mastering the Basic & Intermediate Concepts of GST - 241st Run

This workshop is relevant to both newly and existing GST-registered businesses and to staff not familiar with proper GST taxation and treatment.

Withholding tax, a tax on payments made to non-residents including employees, business partners and overseas agents, is an area often overlooked by businesses. Gain an understanding of withholding tax and how it affects your business in the introductory 

 workshop that will shed light on the types of payments that are subject to withholding tax as well as the compliance requirements.

Types of payment subject to withholding tax:

Administrative procedures - sections 45, 45A

Withholding tax & e-commerce transactions

Rights-based approach for characterising software payments & payments for the use of/or the right to use information and digitised goods

Withholding tax and double taxation agreements

Withholding Tax - 55th Run

This workshop will shed light on the types of payments that are subject to withholding tax as well as the compliance requirements.

This workshop is designed specifically for accountants and auditors who need to be aware of recent changes and updates to the Singapore Financial Reporting Standards.

SFRS(I) EFFECTIVE FOR FINANCIAL PERIODS BEGINNING ON OR AFTER 1 JANUARY 2025

SFRS(I) EFFECTIVE FOR FINANCIAL PERIODS BEGINNING ON OR AFTER 1 JANUARY 2026

Amendments to the Classification and Measurement of Financial Instruments

 Contracts Referencing Nature-dependent Electricity

Annual Improvements to SFRS(I)s Volume 11

SFRS(I) EFFECTIVE FOR FINANCIAL PERIODS BEGINNING ON OR AFTER 1 JANUARY 2027

 Subsidiaries without Public Accountability: Disclosures

Presentation and Disclosures In Financial Statements covering in detail:

Categories in the statement of profit or loss

Totals and subtotals to be presented in the statement of profit or loss

Items to be presented in the statement of profit or loss or disclosed in the notes

Principles of aggregation and disaggregation

* STATEMENT PRESENTING COMPREHENSIVE INCOME

Classification of assets and liabilities as current or non-current

Items to be presented in the statement of financial position or disclosed in the notes

FRS Updates 2026 - A Practical Guide - 14th Run

This advanced-level GST training is specially designed for GST practitioners, finance professionals, accountants and business owners who wish to deepen their understanding of complex GST issues frequently encountered in practice.

Unlike a general GST overview programme, this workshop focuses extensively on the practical application of GST rules relating to fringe benefits, reimbursements, disbursements, inter-company billings and recovery of expenses - areas commonly misunderstood by businesses and often identified during GST audits.

Participants will gain a deeper understanding of the distinction between reimbursements and disbursements, when recovery of expenses constitutes a taxable supply and the GST implications arising from inter-company transactions between head offices, local subsidiaries and overseas related parties.

The workshop will also examine the conditions and restrictions surrounding input tax claims on employee benefits and staff-related expenses, including areas where input tax claims are specifically disallowed under GST rules.

Using practical examples, case studies and real-life scenarios, this workshop aims to help participants minimise GST compliance risks, avoid costly errors and apply GST principles confidently in day-to-day operations.





By the end of the workshop, participants will be able to:

• Distinguish correctly between reimbursements and disbursements
• Determine when recovery of expenses attracts GST
• Apply the correct GST treatment for inter-company transactions
• Understand the conditions and restrictions for claiming input tax on fringe benefits
• Identify common GST compliance risks and avoid costly mistakes
• Handle complex GST scenarios with greater confidence





• Participants who have attended our “Mastering the Basic & Intermediate Concepts of GST” workshop
• Finance & Accounting Professionals
• GST Compliance Personnel
• Tax Professionals & Consultants
• Business Owners & Finance Managers
• Anyone seeking a deeper, practical understanding of GST treatment in complex business scenarios





1) Overview of GST Principles

2) GST Treatment of Fringe Benefits
- Conditions for Claiming Input Tax
- Invoice addressed to Employee
- Allowances provided to Employee
- Close Nexus Test (6 Indicators)
- Fringe Benefits provided solely to the Director, Partner or Sole-Proprietor
- Disallowed Input Tax Claims:
   (i) Club Subscription Fees
   (ii) Medical & Accident Insurance Premium
   (iii) Medical & Dental Expenses
   (iv) Family Benefits
   (v) Motor Car
- Gifts and other benefits given to Employees, Customers and Supplies
- Accounting Back the Output Tax
- Food, Beverage and Hotel Accommodation provided to Employee
- Transport Expenses

3) Reimbursement vs Disbursement
- Difference between Reimbursement and Disbursement
- Examples of Reimbursement and Disbursement
- Recovery of Expenses:
   (i) Not Amounting to a Supply
   (ii) Amounting to a Supply
   (iii) Relating to the Main Supply
   (iv) Cost-to-Cost Recovery vs Mark-Up
- Zero-Rating the Recovery of Expenses
- Secondment of Staff
- Re-Billing of Rental of Residential Properties
- Re-Billing of Financial Services
- Re-Billing of Disallowed Expenses relating to a Medical & Accident Insurance Premium and Motor Car
- Mixture of Reimbursement and Disbursement

In-Depth GST Workshop on Reimbursements vs Disbursements & Fringe Benefits - 2nd Run

This advanced-level GST workshop focuses extensively on the practical application of GST rules relating to fringe benefits, reimbursements, disbursements, inter-company billings and recovery of expenses  - areas commonly misunderstood by businesses and often identified during GST audits.

Date:	Wednesday, 26 Aug 2026
Time:	01:00 AM - 09:00 AM
Venue:	Hotel venue to be confirmed
Fees:	$450 nett per participant (inclusive of course materials, e-certificate, lunch, tea breaks & refreshments)

Date:	Thursday, 27 Aug 2026
Time:	01:00 AM - 09:00 AM
Venue:	Hotel venue to be confirmed
Fees:	$450 nett per participant (inclusive of course materials, e-certificate, lunch, tea breaks & refreshments)

Date:	Tuesday, 8 Sep 2026
Time:	01:00 AM - 09:00 AM
Venue:	Hotel venue to be confirmed
Fees:	$450 nett per participant (inclusive of course materials, e-certificate, lunch, tea breaks & refreshments)

Date:	Friday, 11 Sep 2026
Time:	01:00 AM - 09:00 AM
Venue:	Hotel venue to be confirmed
Fees:	$450 nett per participant (inclusive of course materials, e-certificate, lunch, tea breaks & refreshments)