消费税申报指南(1)

GoodsandServicesTaxHowDoIPrepareMyGSTReturn?INLANDREVENUEAUTHORITYOFSINGAPOREPublishedbyInlandRevenueAuthorityofSingaporeRevisedEditionJuly2005©InlandRevenueAuthorityofSingaporeAllrightsreserved.Nopartofthispublicationmaybereproducedortransmittedinanyformorbyanymeans,includingphotocopyingandrecordingwithoutthewrittenpermissionofthecopyrightholder,applicationforwhichshouldbeaddressedtothepublisher.Suchwrittenpermissionmustalsobeobtainedbeforeanypartofthispublicationisstoredinaretrievalsystemofanynature.Contents1.Introduction12.AccountingPeriod12.1WhatisanAccountingPeriod?12.1.1ThreeMonthAccountingPeriod12.1.2OneMonthAccountingPeriod22.1.3SixMonthAccountingPeriod22.2CanIChangemyAccountingPeriods?22.3CanIRequestforAccountingPeriodsthatdonotEndontheLastDayofaMonth?23.Return(GSTF5)33.1WhenWilltheGSTReturnBeIssuedtome?33.2WhenMustISubmitMyReturn?33.3WhatIfIDoNotReceiveOrLoseMyGSTReturn?43.4WhatMustIDoIfThereAreErrorsonPreviousReturns?43.5WhatMustIDoIfIHaveNotTradedinthePeriod?43.6WhatMustIDoIfThisIsMyFinalReturn(GSTF8)?43.7WhatIfIFailtoSubmitMyReturnorSubmitanIncompleteReturn?54.FormCompletion64.1InFillingUpBox1,WhatMustIInclude?64.2HowDoIFillUpBox2?64.3HowDoIFillUpBox3?64.4HowDoIFillUpBox4?74.5InFillingUpBox5,WhatShallILeaveOut?74.6HowtoFillUpBoxes6,7&8?84.7HowtoFillUpBox985.Payment85.1WhenMustIPay?85.2IHaveCompletedMyReturn,HowCanIPay?95.3WhatShallIDoIfIHaveNotSignedUpforGIROScheme?95.4WhatIfMyNetAmountPayableisLessThan$5.00?95.5WhatIfMyPaymentisNotMadeOnorBeforetheDueDate?95.6WhatIfMyReturnisNotSubmittedOnorBeforetheDueDate?105.7WhatIfICannotPaytheGSTDue?105.8WhatIfIHaveNotReceivedMyRefund?106.Miscellaneous106.1WhatIfMyBusinessCircumstancesChange?106.2DoINeedtoPayforPostage?117.Checklist11HowdoIpreparemyreturn?.11.INTRODUCTIONAsaGoodsandServicesTax(GST)registeredperson,youarerequiredtosubmitareturn(GSTF5)totheComptrollerofGSTbasedonyouraccountingcycle,normallyonaquarterlybasis.Inyourreturn,youwillindicatethetotalvalueofyourlocalsales,exportsandpurchasesfromGSTregisteredpersons,theGSTcollectedandGSTclaimedforthataccountingperiod.Goodnews!Youcannowe-fileyourGSTreturnanywhereatyourconvenience.e-filingofGSTreturnsiseasy,fastandfree.Inaddition,youwillreceiveanimmediateacknowledgementifyoure-filingissuccessful.Younolongerneedtoworryaboutlostreturns.Youarestronglyencouragedtoe-file,ase-filingwilleventuallyreplacepaperfilingasthesolemodeoffilingacceptabletoIRAS.Formoredetailsonauthorizingyourstaff/thirdpartytoe-fileonbehalfofyourorganizationande-filingofGSTreturn,pleaserefertoourdemonstrationslidesavailablefromourwebsiteat(Select‘InformationonGoodsandServicesTax’,‘DemonstrationSlides’).ThisbookletexplainshowtoprepareyourGSTreturncorrectlyandthepenaltiesforfailingtosubmityourGSTreturnandtheGSTdueontime.2.ACCOUNTINGPERIOD2.1WHATISANACCOUNTINGPERIOD?Theperiodcoveredbythereturniscalledanaccountingperiod.Itisalsoknownasaprescribedaccountingperiod.Thestandardaccountingperiodisthreemonths.AccountingperiodsofonemonthandsixmonthsarealsoavailablebutsubjecttotheComptroller'sapproval.2.1.1ThreeMonthAccountingPeriod(QuarterlyAccountingPeriod)Whenyouregister,youwillautomaticallybegivena3monthaccountingperiodunlessyourequestotherwise.Therearethreecyclesofaccountingperiods:-Firstcycleendson31January,30April,31Julyand31October;-Secondcycleendson28/29February,31May,31Augustand30November;-Thirdcycleendson31March,30June,30Septemberand31December.Youraccountingperiodswillfitinwithyourfinancialyear.Forexample,ifyourfinancialyearendson31December,youraccountingperiodwillbeunderthethirdcycle;forexample,quarterending31March,30June,30Septemberand31December.HowdoIpreparemyreturn?.22.1.2OneMonthAccountingPeriod(MonthlyAccountingPeriod)YoumayrequestforaonemonthaccountingperiodifyouarelikelytoreceiveGSTrefundsregularly.YoucanwriteintorequestforachangebutthisissubjecttotheComptroller'sapproval.2.1.3SixMonthAccountingPeriod(Half-yearlyAccountingPeriod)Youmayrequestfora“half-yearlyaccountingperiod”ifyouareregisteredforGSTonavoluntarybasis.ThisissubjecttotheComptroller'sapproval.Thefollowingconditionsneedtobecompliedafteryourapplicationisapproved:-a.NorecordsofGSToffence;b.ThevalueoftaxablesuppliesattheendofeachfinancialyearmustbelessthanS$1milliononaretrospectiveorprospectivebasis;c.MaintaingoodcompliancerecordsinthesubmissionofGSTreturnsandpaymentofGST;andd.AttendGSTclasswithin6monthsofthedateofapprovalofthescheme.2.2CANICHANGEMYACCOUNTINGPERIODS?Ifthereisachangeinthecircumstancesofyourbusinessorachangeoffinancialyear,youmayapplytochangeyouraccountingperiods.Inyourapplication,pleasestateyourreasonsforthechange,provideadirector’sresolution,quoteyourGSTregistrationnumberandtheaccountingperiodsyouprefer.2.3CANIREQUESTFORACCOUNTINGPERIODSTHATDONOTENDONTHELASTDAYOFAMONTH?(i.e.SpecialAccountingPeriod)Ifyouwantyouraccountingperiodstoendonadaywhichisnotonthelastdayofanycalendarmonth,youarerequiredtowritetotheComptrollerforpriorapproval.Youarealsorequiredtostatethereasonandthedatesofthespecialaccountingperiods.Onceapproved,youwillreceivet