2 November 2015
On 30 October 2015, the Inland Revenue Authority of Singapore (IRAS) published the fourth edition of the “GST: Assisted Self-Help Kit (ASK) Annual Review Guide”.
The GST “Assisted Self-help Kit” (ASK) is a self-assessment package designed to facilitate voluntary compliance of GST-registered businesses.
In this edition, amendments were made to:
- Step 3 and Step 3A of paragraph 8 “Overview of the ASK Annual Review Process”
- Table 1- minimum sample size for each category of supplies transactions” of paragraph 9 “Certification of ASK Annual Review”; and
- FAQ 10.1 due to revision of maximum sample size for standard-rated supplies.
For further details, please refer to the IRAS’s e-Tax Guide.
The second edition was published on 31 March 2014.
Source: This article was extracted from the Inland Revenue Authority of Singapore (IRAS) website. Visit http://www.iras.gov.sg for more information.