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Singapore GST Tax Follow

 

What is GST?

GST is the abbreviation of Goods and Services Tax which is a value-added tax levied at a rate of 7% on most goods and services supplied in Singapore. It is a consumption tax because it is borne ultimately by the final consumer.

The GST rate will be increased to 9% sometime between 2022 to 2025 (to be announced by the Singapore Government).

Who has to pay GST?

GST is a consumption tax that is borne by the consumer.

The GST is invoiced by the supplier of the goods/services and collected from the customer. The supplier then remits the collected GST to the government.

Based on the Singapore rules for the Overseas Vendor Registration regime, the GST-registered overseas vendor is required to charge GST on its supplies to Singapore customers who are not registered for GST (referred to as “B2C” supplies).

GST is not chargeable if the customer is registered for GST in Singapore (referred to as “B2B” supplies). However, in this case, the customer will need to determine whether it is required to self-assess GST under the “reverse charge rule”.

Where does GST apply?

GST generally applies to all transactions supplied in Singapore.

What is a GST registration number?

A GST registration number is a unique identifier assigned to a business or person registered under the GST Act in Singapore.

GST registration numbers can be checked at the Inland Revenue Authority of Singapore’s website.

Based on the Singapore rules for the Overseas Vendor Registration regime, the GST-registered overseas vendor is required to charge GST on its supplies to Singapore customers who are not registered for GST (referred to as “B2C” supplies).

GST is not chargeable if the customer is registered for GST in Singapore (referred to as “B2B” supplies). Zoom will collect the GST registration number and a declaration from the customer that it is registered for GST, and use available resources to verify the GST registration number provided. However, if the information provided is found to be incorrect, Zoom reserves the right to charge and collect an additional amount in respect of GST related to the transactions. Any customer misrepresentation is a serious offense under the GST Act and penalties can apply upon conviction by the Inland Revenue Authority of Singapore. 

You are required to notify us if there is a change in your GST registration status.

Does Zoom have a GST registration number?

Zoom has undertaken an assessment of its services and determined that some are subject to GST in Singapore. 

Zoom is registered with the Inland Revenue Authority of Singapore under the Overseas Vendor Registration regime.

How do I enter my GST registration number?

If you are registered for GST, to enter the GST registration number, please follow these steps:

  1. Log in to the Zoom Portal.
  2. Under Account Management, click Billing.
  3. Click the Billing Information tab.
  4. Under Billing Contact, choose to enter the tax registration number (which appears after the Sold To Contact Address field).
  5. Enter your GST registration number and save.

You are required to notify us if there is a change in your GST registration status.

How is Zoom determining which customers GST applies to?

Zoom will apply GST if the location of supply (e.g., the “Sold To” contact address) entered by the Customer is in Singapore (unless the customer is registered for GST and provides a valid GST registration number).

Why did I get a notification email if I am not located in Singapore?

In order to ensure complete and thorough notification to any of our customers who may be impacted, we sent the notification communication to all customers who had a “Bill To” OR “Sold To” address in Singapore.

Is there a minimum threshold purchase amount before GST is applied?

No. GST applies to the sale of all Zoom’s services in case the customer is not registered for GST and/or no valid GST registration number is provided.

What exemptions are available and how does a customer notify Zoom?

Customers who provide a valid GST registration number (where they are registered for GST) will not be charged GST by Zoom.

Are there any special exemptions applicable for charities under which GST may not be charged?

The rules apply in the same manner to Charities as ordinary businesses. Charities will not be charged GST only if they are registered for GST and provide a valid GST registration number.

Are there any GST obligations for me as a customer?

If you have provided a valid GST registration number, no GST will be charged to you.

However, in this case, you will need to determine whether you are required to self-assess GST under the “reverse charge rule”.

You are required to notify us if there is a change in your GST registration status.

What if I have a GST registration number and forget to enter it?

The GST registration number can be entered at any time.  If entered before the next invoice, Zoom will not charge GST.  If no GST registration number is entered at the time of the next invoice, GST will be charged.