DOCUMENT CHECKLIST
Please ensure that you have enclosed all the required documents in section A and section B or C below (tick √
The Comptroller may request for additional supporting documents in the course of reviewing your application. Y
provide a security deposit in the form of a banker’s guarantee/ insurance guarantee.
Your application for GST registration will be rejected if you did not provide all the required supporting documents
Business
Date :
Name :
Name of Contact :
Please delete accordingly: Company / LLP / Partnership / Limited Partership /
Joint Venture / Sole-proprietor / Unincorporated Body
Contact No. :
A. Submit all the following documents where applicable :
A1. i) If registered with ACRA: ACRA Business Profile for the business including each sole-proprietorship b
or each Partnership, Limited Partnership or Joint Venture with same composition of partners (if any)
ii) If incorporated overseas: Certificate of Incorporation (in English)
iii) If Unincorporated Body: Letter of Authorisation and agreement, contract, deed or other documents s
A2. Duly completed Appointment of Local Agent, if incorporated overseas or sole-proprietor is not a Singap
or all partners are not Singapore citizens or PR (refer to "Local Agent" tab for template)
A3. Form GST F3 for Partnership, Limited Partnership and Joint Venture (refer to "F3" tab)
A4. GIRO Application Form (optional for compulsory registration)
A5. Acknowledgement pages[1] from the e-Learning Courses "Registering for GST" and "Overview of GST"
(optional for compulsory registration)
B. If you have started sales / received payment, you are required to submit all the following documents wher
B1. Completed GST Calculator[2] for last 2 years, if past sales is more than S$1M under retrospective basis
B2. A copy of the latest Profit & Loss, including reports & notes to accounts (need not be audited) OR Rece
detailed Sales & Purchase Listings in the format below[3], if business is less than 2 years
B3. Copies of 3 recent suppliers' invoices received, including shipping documents
B4. Copies of 3 recent invoices issued to your customers, including shipping documents
B5. A copy of the 1st invoice issued to your customer, if sales started less than 1year
B6. A copy of the signed contract(s), accepted tender, purchase order & other documents to support the fo
you made a forecast that your sales for next 12 months will exceed S$1M
C. If you have not started sales / received payment, you are required to submit at least any 3 of the followin
(Example: If you are in the business of property investment, you should provide C4, C5 and C6)
C1. Copy of signed contract(s), accepted tender/quotations, confirmed purchase order(s), document(s) on
acquisition of business & other documents supporting your forecasted taxable supplies in the next 12
(You will only be registered under compulsory basis if the documents provided show that your taxable supplies i
months will exceed S$1M)
C2. Copy of rental agreement (including invoice for rental and payment evidence of deposit or rental paid,
business office, warehouse, shop, etc
C3. Copy of Licence/ Permit/ Approval from relevant authorities to run business activities
C4. Copy of signed "Acceptance Copy" of Option to purchase / Sales & purchase agreement of property(ie
GST/FORM001a/1118/R&D
C5. Recent 2 months of detailed Purchase Listing in the format below[3] with 3 copies of recent suppliers' i
received, including shipping documents
C6. Any other documents to support your intention to make taxable supplies, out-of-scope supplies, exemp
of financial services that qualify as international services or wholly exempt supplies of investment prec
metals (IPM) where such supplies are for export
Acknowledgement pages are at the completion of the courses at
[1]
http://elearn.iras.gov.sg/iraslearning/content/iras/startPage/index.aspx (select "Goods and Services Traders")
The GST Calculator can be downloaded from the following link : www.iras.gov.sg > Quick links > Calculators > GST Reg
[2]
[3]
Format for Sales Listing:
Invoice Date Invoice Number Name of Customer Description Invoice Amount Destination of go
(DD/MM/YYYY) (S$) (if applicable
Format for Purchase Listing:
Invoice Date Invoice Number Name of Supplier Supplier's GST Description Invoice am
(DD/MM/YYYY) Registration Number excluding G
(to omit all dashes)
GST/FORM001a/1118/R&D
MASTER GIRO APPLICATION FORM
For payment and refund of Income Tax/ Property Tax/ GST etc.
Part 1: PARTICULARS OF APPLICANT (Fields marked with (^) are required)
(This form may take you about 3 - 5 minutes to complete if you have your bank passbook / statement on hand.
Please do not fax the GIRO form to us as the bank requires original signature for verification.)
Amendments made on the form must be countersigned by the bank account holder.
Use ofcorrection fluid / tape is not allowed.
Name of Taxpayer^
Please tick √ the tax type (What do you w
Income Tax
Individual
Mailing Address of Taxpayer^
Corporate
Club & Association
Tax Reference No. (NRIC/FIN/ITR/UEN)^
My/Our Contact Details
Contact No.^:
Email address:
(a) I/We hereby instruct the Bank to process IRAS’ instruction to debit and credit my/our account.
(b) The Bank is entitled to reject IRAS’ debit instruction if my/our account does not have sufficient funds and charge me/u
The Bank may also at its discretion allow the debit even if this results in an overdraft on the account and impose char
(c) This authorisation will remain in force until terminated by the Bank’s written notice sent to my/our address last known
upon the Bank’s receipt of my/our revocation through IRAS.
Bank Account Details (Account must be held by the taxpayer wholly My/Our Signature(s) / Thumbprint(s)* /
or jointly with others. Do not use credit card number.) Company’s Stamp as in Bank’s records
Name of Bank^:
Account No.^:
My Name/ Our Company Account Name as in Bank's Record^: Please remember to sign in this box.
* For thumbprint(s), please go to the Bank’s respective
with your identification document(s).
Date:
Part 2: FOR IRAS’ COMPLETION
GST/FORM001a/1118/R&D
SWIFT BIC Originating Bank Account Tax Reference
D B S S S G S G x x x 001-023871-0
Note: The above Bank account is solely for tax collection by GIRO. Please DO NOT use this account for any payment / Fund Transfer to IRAS.
SWIFT BIC Account No. to be Debited / Credited
Part 3: FOR BANK’S COMPLETION
To: IRAS
This Application is hereby REJECTED (please tick √) for the following reason(s) :
( ) Signature/Thumbprint # differs from Bank’s records ( ) Wrong account number
( ) Signature/Thumbprint # incomplete/unclear # ( ) Amendments not countersigned by customer
( ) Account operated by signature/thumbprint # ( ) Others : ___________________________
Name of Approving Officer Authorised Signature Date
# Please delete where inapplicable
GST/FORM001a/1118/R&D
MENT CHECKLIST
ments in section A and section B or C below (tick √ the documents attached).
ments in the course of reviewing your application. You may also be required to
e/ insurance guarantee.
d not provide all the required supporting documents.
Name of Contact :
or the business including each sole-proprietorship business owned,
Venture with same composition of partners (if any)
nd agreement, contract, deed or other documents supporting existence
porated overseas or sole-proprietor is not a Singapore citizen or PR
rses "Registering for GST" and "Overview of GST"
equired to submit all the following documents where applicable:
sales is more than S$1M under retrospective basis
& notes to accounts (need not be audited) OR Recent 2 months of
elow[3], if business is less than 2 years
urchase order & other documents to support the forecast, if
nths will exceed S$1M
are required to submit at least any 3 of the following documents :
you should provide C4, C5 and C6)
ons, confirmed purchase order(s), document(s) on transfer or
ng your forecasted taxable supplies in the next 12 months
e documents provided show that your taxable supplies in the next 12
tal and payment evidence of deposit or rental paid, if any) for your
chase / Sales & purchase agreement of property(ies)
GST/FORM001a/1118/R&D
e format below[3] with 3 copies of recent suppliers' invoices
ake taxable supplies, out-of-scope supplies, exempt supplies
vices or wholly exempt supplies of investment precious
t
aspx (select "Goods and Services Traders")
www.iras.gov.sg > Quick links > Calculators > GST Registration Calculator
Destination of goods
(if applicable)
Invoice amount GST (S$)
excluding GST (S$) (if applicable)
GST/FORM001a/1118/R&D
55 Newton Road
Revenue House
Singapore 307987
Tel: 1800-356 8633
Please tick √ the tax type (What do you want to pay?) ^
Property Tax
√ GST
S45 Withholding Tax
debit and credit my/our account.
account does not have sufficient funds and charge me/us a fee for this.
results in an overdraft on the account and impose charges accordingly.
Bank’s written notice sent to my/our address last known to the Bank or
My/Our Signature(s) / Thumbprint(s)* /
Company’s Stamp as in Bank’s records
Please remember to sign in this box.
* For thumbprint(s), please go to the Bank’s respective branch
with your identification document(s).
GST/FORM001a/1118/R&D
Tax Reference No.
OT use this account for any payment / Fund Transfer to IRAS.
( ) Amendments not countersigned by customer
( ) Others : ___________________________
Verified by IRAS
GST/FORM001a/1118/R&D
APPOINTMENT OF LOCAL AGENT:
Under Section 33(1) of the Goods and Services Tax Act, an agent resident in Singapore must be appo
person of the overseas person (who is applying for GST Registration) to be accountable for
accountable by the overseas person. As such, please give us a Letter of Authorisation from the app
person). Do not fax or email the letter.
Please send the letter by post or submit it to IRAS Taxpayer Services centre. Please prepare the lette
letterhead based on the following format:
Overseas Person (Name) hereby appoints Singapore Employee or agent (Name, NRIC/UEN
*his/her/its/their agent for the purpose of complying with *his/her/its/their legal obligations in conn
and authorises *him/her/them for this purpose to sign GST Returns and all other documents.
Name of Overseas Person:
Full Name of Signatory & Designation:
Signature & Date:
Agreed and accepted as of DD/MM/YY.
Name of Local Agent:
Full Name of Signatory & Designation:
Signature & Date:
* Delete as appropriate
If you are a foreign company not incorporated in Singapore, you must provide us with the following inf
a. Certificate of incorporation of overseas company.
b. Detailed description of your business activity (including how the transactions are carried out in
GST/FORM001a/1118/R&D
c. Whether you will be setting up a branch in Singapore. If yes, please provide a copy of
registration. If no, please give us the reasons.
d. Detailed description of duties and responsibilities of your local agent.
e. Nature of business carried on by your local agent.
GST/FORM001a/1118/R&D
t, an agent resident in Singapore must be appointed as the substituted
or GST Registration) to be accountable for any tax or any duties
e give us a Letter of Authorisation from the applicant (i.e. the overseas
payer Services centre. Please prepare the letter using your company
apore Employee or agent (Name, NRIC/UEN & Address) as
g with *his/her/its/their legal obligations in connection with GST
gn GST Returns and all other documents.
pore, you must provide us with the following information:-
y.
cluding how the transactions are carried out in Singapore).
GST/FORM001a/1118/R&D
Singapore. If yes, please provide a copy of the certificate of
s of your local agent.
nt.
GST/FORM001a/1118/R&D
GST F3
NOTIFICATION OF LIABILITY TO BE GST-REGISTERED:
DETAILS OF ALL PARTNERSHIPS AND PARTNERS
The Comptroller of Goods and Services Tax
55 Newton Road, Revenue House, Singapore 307987 Tel: 1800-356 8633
Important Notes
(1) Submit the Form in any of the following situations:
· Application for GST registration for partnership business (this form must be submitted together with the GST F1)
If you have other partnership businesses with the same composition of partners, please give us the date of commencement of each
provided below. Please also add the total taxable turnover of these businesses when completing the GST F1. A copy of the Accou
Authority (ACRA) Business Profile for each business, if applicable, has to be submitted together with GST F1 and GST F3.
· Changes in partners
You are required to complete and submit the GST F3 form within 30 days of the date on which the change occurs. Please attach th
Business Profile for verification.
· You have set up additional Partnership Business(es) with the same composition of partners
You are required to notify the Comptroller of GST within 30 days of the formation of any additional partnership business(es) with the
Please attach the latest copy of the ACRA Business Profile and submit this form together with the GST F1.
(2) Original application only: Send the original completed & signed GST F3 Form by post or by hand to the IRAS Taxpayer Services C
Fax, email or photostated copies will not be processed.
(3) Retain a copy: Make a copy of this form and retain it for your internal records.
(4) Have the following information ready:
· Name, Unique Entity Number (UEN), Address and Date of Commencement of the Partnership business
· Name, NRIC/Passport/Fin Number and Address of the partners involved
Please list below, in BLOCK LETTERS, the details of all the PARTNERSHIPS with the same composition of partners and the partic
form must be duly signed by each and every partner in the space provided.
1. PARTNERSHIP DETAILS
Name of
Firm
UEN Commencement date of business
Address Block/House No. Storey _ Unit Number
Street Name
Postal Code Contact Person's Name: E-mail
Contact Number: address:
2. DETAILS OF PARTNERSHIP WITH THE SAME COMPOSITION OF PARTNERS
Name of
Firm
GST/FORM001a/1118/R&D
UEN Commencement date of business
Address Block/House No. Storey _ Unit Number
Street Name
Postal Code
NOTE : PLEASE PHOTOCOPY THIS PAGE IF YOU HAVE MORE THAN 2 PARTNERSHIPS WITH THE SAME COMPOSITION OF PA
GST/FORM001a/1118/R&D
GST F3
1. PARTNER'S DETAILS
Salutation *Mr/Mrs/Mdm/Miss/Ms/Others - specify
Full Name
Block/House No. Storey _ Unit number
Street Name
Postal Code
NRIC/Passport/Fin Number
Signature : Date :
2. PARTNER'S DETAILS
Salutation *Mr/Mrs/Mdm/Miss/Ms/Others - specify
Full Name
Block/House No. Storey _ Unit number
Street Name
Postal Code
NRIC/Passport/Fin Number
Signature : Date :
3. PARTNER'S DETAILS
Salutation *Mr/Mrs/Mdm/Miss/Ms/Others - specify
Full Name
GST/FORM001a/1118/R&D
Block/House No. Storey _ Unit number
Street Name
Postal Code
NRIC/Passport/Fin Number
Signature : Date :
NOTE : PLEASE PHOTOCOPY THIS PAGE IF YOU HAVE MORE THAN 3 PARTNERS.
Please ensure that this form is fully completed and duly signed before submission.
GST/FORM001a/1118/R&D
GST F3
ABILITY TO BE GST-REGISTERED:
ARTNERSHIPS AND PARTNERS
of partners, please give us the date of commencement of each business in the spaces
usinesses when completing the GST F1. A copy of the Accounting and Corporate Regulatory
as to be submitted together with GST F1 and GST F3.
days of the date on which the change occurs. Please attach the latest copy of the ACRA
he formation of any additional partnership business(es) with the same composition of partners.
mit this form together with the GST F1.
T F3 Form by post or by hand to the IRAS Taxpayer Services Centre.
records.
HIPS with the same composition of partners and the particulars of all the partners. This
ed.
D D M M Y Y
GST/FORM001a/1118/R&D
D D M M Y Y
2 PARTNERSHIPS WITH THE SAME COMPOSITION OF PARTNERS.
GST/FORM001a/1118/R&D
GST/FORM001a/1118/R&D
PARTNERS.
ubmission.
GST/FORM001a/1118/R&D
