消费税申报指南.pdfVIP

Goods and Services Tax How Do I Prepare My GST Return? INLAND REVENUE AUTHORITY OF SINGAPORE Published by Inland Revenue Authority of Singapore Revised Edition July 2005 ? Inland Revenue Authority of Singapore All rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means, including photocopying and recording without the written permission of the copyright holder, application for which should be addressed to the publisher. Such written permission must also be obtained before any part of this publication is stored in a retrieval system of any nature. Contents 1. Introduction 2. Accounting Period 2.1 What is an Accounting Period? 2.1.1 Three Month Accounting Period 2.1.2 One Month Accounting Period 2.1.3 Six Month Accounting Period 2.2 Can I Change my Accounting Periods? 2.3 Can I Request for Accounting Periods that do not End on the Last Day of a Month? 3. Return (GST F5) 3.1 When Will the GST Return Be Issued to me? 3.2 When Must I Submit My Return? 3.3 What If I Do Not Receive Or Lose My GST Return? 3.4 What Must I Do If There Are Errors on Previous Returns? 3.5 What Must I Do If I Have Not Traded in the Period? 3.6 What Must I Do If This Is My Final Return (GST F8)? 3.7 What If I Fail to Submit My Return or Submit an Incomplete Return? 4. Form Completion 4.1 In Filling Up Box 1, What Must I Include? 4.2 How Do I Fill Up Box 2? 4.3 How Do I Fill Up Box 3? 4.4 How Do I Fill Up Box 4? 4.5 In Filling Up Box 5, What Shall I Leave Out? 4.6 How to Fill Up Boxes 6, 7 8? 1 1 1 1 2 2 2 2 3 3 3 4 4 4 4 5 6 6 6 6 7 7 8 4.7 How to Fill Up Box 9 5. Payment 5.1 When Must I Pay? 5.2 I Have Completed My Return, How Can I Pay? 5.3 What Shall I Do If I Have Not Signed Up for GIRO Scheme? 5.4 What If My Net Amount Payable is Less Than $5.00? 5.5 What If My Payment is Not Made On or Before the Due Date? 5.6 What If My Return is Not Submitted On or Before the Due Date? 5.7 What If I Cannot Pay the GST Due? 5.8 What If I Have Not Received