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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 ]
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. [ 87 ]
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.
Any income arising from sources outside Singapore and received in Singapore on or after 1 January 2004 by an individual (other than partners of a partnership) is exempt from tax. This system has the potential to allow for tax avoidance practiced by individuals who derive income from abroad, gain tax exemptions via their non-resident status ...
The Immigration and Checkpoints Authority (ICA, Chinese: 移民與關卡局 ；Malay: Penguasa Imigresen dan Pusat Pemeriksaan) is a law enforcement agency within the Ministry of Home Affairs (MHA), the border control agency responsible for frontline border control operations at air, sea and rail ports in Singapore.
Fettering of discretion by a public authority is one of the grounds of judicial review in Singapore administrative law.It is regarded as a form of illegality.An applicant may challenge a decision by an authority on the basis that it has either rigidly adhered to a policy it has formulated, or has wrongfully delegated the exercise of its statutory powers to another body.
The NPC is a result of a review of the NPP system initiated in 1996. [5] While the NPP has helped to reduce crime rates since its introduction in 1983, and perceived positively by the general public, it was limited in its ability to offer greater convenience to the community due to their limited size and scope of duties in individual posts. [5]
Goods and Services Tax [1] (GST) in Australia is a value added tax of 10% on most goods and services sales, with some exemptions (such as for certain food, healthcare and housing items [2]) and concessions (including qualifying long term accommodation which is taxed at an effective rate of 5.5% [3]). GST is levied on most transactions in the ...