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Goods and Services Tax (GST) in Singapore is a value added tax (VAT) of 9% levied on import of goods, as well as most supplies of goods and services. Exemptions are given for the sales and leases of residential properties, importation and local supply of investment precious metals and most financial services. [ 1 ]
On 1 September 1992, the Inland Revenue Authority of Singapore (IRAS) was established by legislation as a statutory board [3] under the Ministry of Finance. With this conversion, IRAS was incorporated by the Inland Revenue Authority of Singapore Act to take over the functions previously performed by the Inland Revenue Department.
English Language Intensive Courses for Overseas Students (ELICOS) is a course offered to international students to increase english proficiency levels. All English courses provided to non-student visa holders are not considered ELICOS programs. [8] In 2011, ELICOS became legislation under ESOS and extended to the regulation of CRICOS providers ...
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Induction training of directly recruited Group A officers, Specialized and periodic training to in-service officers, Induction training to group B and C officers, Training to State/UT and other stake holders in the area of indirect taxation, Management and soft skills training for overall personal and professional development of officers,
The Singapore Institute of Management (SIM) is a private tertiary education institution in Singapore. Founded on 28 November 1964 by the Economic Development Board (EDB), SIM is registered under the Committee for Private Education (CPE). [1] SIM offers diploma, transnational undergraduate and postgraduate programmes, and executive education ...
This is especially popular with students who are struggling with their mother tongues, expatriates, or students returning from abroad. Non-Chinese students may also study Standard Mandarin and non-Malay students Malay as a third language. This programme is known as CSP (Chinese Special Programme) and MSP (Malay Special Programme).
A hundred years later, the tax which was devised to be efficient and relatively simple to collect and enforce is, together with the goods and services tax (GST), now in place in over 140 countries globally. [8] General government revenue, in % of GDP, from indirect taxes.