Accredited tax practitioner with the SIATP to certify ASK declaration form with effect from 1 January 2013

5 March 2013

GST Assisted Self-help Kit (ASK) is a self-assessment package which is designed to help GST-registered businesses manage their compliance effectively.

Under ASK, businesses who are applying for GST schemes, such as the Import GST Deferment Scheme (IGDS), Approved Marine Customer Scheme (AMCS) or Approved Contract Manufacturer and Trader (ACMT) Scheme must perform a self-review by way of an ASK declaration form.

With effect from 1 January 2013, one of the qualifying conditions for approval is that the ASK declaration form has to be certified by either the in-house or external tax professional who is accredited as an Accredited Tax Practitioner (GST) with the Singapore Institute of Accredited Tax Professionals (SIATP).

IRAS has on 1 March 2012, updated the following GST guides to reflect the above requirement on the application and renewal processes of the following schemes:

  • GST Guide on Import GST Deferment Scheme (Fifth Edition)
  • GST Guide for on Approved Contract Manufacturer and Trader (ACMT) Scheme (Ninth Edition)
  • GST Guide for the Marine Industry – 2011 Budget Changes (Third Edition)
  • GST Guide on Major Exporter Scheme (Seventh Edition).

GST-registered businesses may adopt ASK on a voluntary basis.
Source: Inland Revenue Authority of Singapore (IRAS)