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GST Treatment of Recovery of Expenses : Reimbursement or Disbursement?

Expert Speaker Catherine Chiang

$650.00 (including GST)



The correct GST treatment for the reimbursement and disbursement of expenses is crucial to all GST-registered businesses. Why? This will ensure that costly penalties and the liability to fund for any shortfall arising from the failure to charge GST, will be avoided. Hence, it is imperative that businesses get a good grasp of the rules, to rightly determine the GST treatment to avoid any additional costs.

This programme is part of the Corporate Practice Series, designed specifically for accountants and finance leaders. Through the use of practical scenarios, exercises and case studies, this workshop will provide in-depth insights to determining the right treatment of GST for the recovery of expenses.

What You Will Learn

At the end of this workshop, you will:

  • Find out the basis in establishing whether the recovery of expense is a reimbursement or disbursement?
  • Be able to ascertain the agent-principal relationship, differentiate between reimbursement and disbursement, and ascertain the GST treatment for the recovery of expenses
  • Minimise possibility of costly penalties by ensuring the correctness of your GST recovery of expenses/claims

Programme Outline

  • Difference Between Reimbursement And Disbursement
          - Are You An Agent Or A Principal?
          - Taxable Supply And Non-Taxable Supply 
          - Typical Reimbursement Scenario
          - Typical Disbursement Scenario
  • Determining Agent-Principal Relationship: The Indicators
  • Recovery Of Expenses Which Is Ancillary To A Primary Supply
  • Recovery Of Expenses Which Is Separate And Not Ancillary To Any Primary Supply
  • Recovery At Costs Or With Mark-Up: Is There A Difference?

Expert Speaker

Catherine Chiang is a Senior Consultant (GST) in Consul Biz Consultancy Services. She has previously spent 6 years in the IRAS, handling GST and Income Tax audit and almost 10 years with 2 of the Big Four international accounting firms, specialising in GST compliance and advisory work. During this period, she has accumulated extensive experience in performing GST prudential reviews, GST consultancy, GST compliance, GST audits and GST training for clients. Catherine has a Bachelor of Accountancy (Honours) degree from the National University of Singapore. She is an Accredited Tax Advisor (GST) registered with the Singapore Institute of Accredited Tax Professionals and a member of the Institute of Singapore Chartered Accountants. Catherine is also an ACTA certified Trainer.

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