Mastering GST Zero-Rating: Practical Strategies for Exports & International Services

Date

Wednesday, 17 September 2025

Time

9AM to 5PM

Hotel

TBA

Cost

$520.00 nett

Includes lunch, tea breaks, materials and e-certificate

Early Bird Discounts:

20% off before 17 August 2025

10% off before 1 September 2025

*Pricing stated is before discount

Payment Methods

Bank transfer, PayNow, cheque or cash

Workshop Overview

Navigating the complexities of GST zero-rating for international services and export goods remains a critical challenge for businesses in Singapore. With evolving regulations and stricter compliance requirements, companies must stay updated to avoid costly penalties. This workshop provides an in-depth exploration of zero-rating rules, including the latest updates on the "belonging" concept, direct vs. indirect exports, and the 60-day rule. Through practical case studies and expert-led discussions, participants will gain clarity on correctly applying zero-rating to crossborder transactions while mitigating compliance risks.

The session will also address common misconceptions and recent changes in GST zero-rating policies, ensuring businesses can optimize tax efficiency without falling into regulatory pitfalls. Whether dealing with international services, export documentation, or determining customer belonging status, this workshop equips attendees with actionable insights to enhance GST compliance. Join industry experts as they break down complex scenarios, share real-world examples, and provide key strategies for accurate GST treatment.

Programme Outline

Programme Outline: GST Zero-Rating for International Services & Export of Goods (2025)**

1. Fundamentals & Latest Updates

• Place of Supply & the "Belonging" Concept - Determining supplier/customer belonging status (2025 IRAS guidelines) - Stricter enforcement trends and common misclassification risks

• Impact of GST Rate Increase (9%) - Higher penalties for errors: Why compliance is critical

2. Zero-Rating of International Services

• Qualifying Conditions & 2025 Challenges - Services that can/cannot be zero-rated (new case law examples) - Clarifying "directly in connection with" and "directly benefit"

• Digital Services & Remote Transactions - IRAS’ latest stance on zero-rating for cloud, SaaS, and cross-border consulting

• Documentation & Compliance Traps - How to prove customer "belonging" status (practical templates) - Avoiding overclaiming: Services often mistaken as zero-rated

3. Zero-Rating for Export of Goods

• Direct vs. Indirect Export - Revised 60-day rule: Tighter documentary requirements - New IRAS rulings on transshipment and temporary exports

• Proof of Export & Audit Risks - Mandatory documents (e.g., customs permits, airway bills) - Red flags triggering IRAS audits

• Goods Hand-Carried Out of Singapore - Compliance pitfalls for SMEs and e-commerce

4. Hot Topics & Interactive Case Studies

• 2025 IRAS Audit Focus Areas - Top zero-rating errors leading to penalties

• Workshop: Solving Real-World Scenarios - Group exercises on contentious cases (e.g., digital services, partial exports)

Key Takeaways

✔ Correctly determine GST zero-rating eligibility for services and goods

✔ Avoid common compliance mistakes leading to penalties

✔ Understand regulatory updates and their impact on cross-border transactions

✔ Gain practical insights through real-world case studies

Who Should Attend?

• Accountants and tax professionals handling GST returns

• Finance managers overseeing cross-border transactions

• Business owners and compliance officers dealing with international trade

• Auditors and advisors ensuring GST compliance for clients

Expert Speaker

Catherine Chiang

With 25+ years of expertise in GST, Catherine combines years at IRAS (conducting GST/Income Tax audits) with years at Big Four firms, specializing in GST compliance, advisory, audits, and training. Her unique background— spanning tax authority and private-sector advisory—enables her to provide strategic, compliance-driven solutions for businesses.

She excels in GST prudential reviews, dispute resolution, and risk management, helping clients align with Singapore’s regulatory requirements while optimizing tax efficiency. An ACTA-certified trainer, she also conducts workshops to upskill professionals on GST updates and best practices.

Qualifications:

- Accredited Tax Advisor (GST) – Singapore Chartered Tax Professionals

- Bachelor of Accountancy (Honours), National University of Singapore

Catherine is a trusted advisor for multinationals and local businesses navigating complex GST landscapes, from compliance to litigation support.

Elevate your GST expertise—transform compliance from a challenge into a competitive advantage!

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Participant Details