e-Tax Guide GST: Assisted Compliance Assurance Programme (ACAP) revised

On or about 29 October 2019, the Inland Revenue Authority of Singapore (IRAS) has released the tenth edition of the e-Tax Guide GST: Assisted Compliance Assurance Programme (ACAP). It replaces the ninth edition published on 2 April 2018.

The revised e-Tax Guide incorporates the following updates:

1. inserted Glossary under paragraph 3
2. editorial changes
3. Appendix 1 “GST ACAP Review Guidance”
   1. inserted and amended the following on customer accounting, imposing GST on imported services by way of reverse charge/overseas vendor registration regime:
      • inserted sample sizes for substantive testing under table 1 and 2 of paragraph 5.31 and 5.40 respectively
      • amended paragraphs 1.17(b), 1.23(b), 5.20, 5.26, 5.29, 5.32, 5.36, 5.39, and 5.41; diagram under paragraph 5.7; and footnotes 14, 16, 20, and 24
      • amended paragraphs 3.12, 3.4(b), 5.25, 5.35, 6.4(b), and 6.4(d)
      • removed examples of common GST risk areas under paragraphs 5.25, 5.35 and 6.4(b).
      • inserted Section 10 “GST risks at Entity, Transaction and GST Reporting levels”
      • editorial changes
4. Appendix 1 – Annex 1 “Self-Review of GST Controls” & Appendix 1 – Annex 5B “Notes to Report on Factual Findings”
   1. refer to ‘Updates’ tab in Annex 1 “Self-Review of GST Controls” for the amendments made.
5. Appendix 2 “Information Leaflet on Post ACAP Review”
   1. inserted paragraphs 2.7 to 2.9 on review of new processes
   2. inserted sample sizes for substantive testing on customer accounting, imported services and digital services under paragraph 4.1
   3. editorial changes

For more information, please visit the IRAS website.

Source: IRAS website, 29 October 2019