The first volume to discuss on revenue and taxation in Singapore, this volume provides a wealth of information on customs and excise, goods and services tax, property tax and stamp duty, which will enrich the reader’s mind. For an in-depth look into Singapore’s other taxes, this volume will be a beacon for those in the legal field. A must have for your legal library.

Halsbury’s Laws of Singapore (Vol 16: Revenue and Taxation- Other Taxes), (2018) (LexisNexis)

Goods and Services Tax Chapters
1. Introduction and Overview
2. Imposition and Extent of Goods and Services Tax
3. Meaning of Business and Taxable Person
4. Classification of Supplies
5. ‘Out of Scope’ Supplies and Non-supplies
6. Input Tax Recovery
7. Refunds
8. Time of Supply
9. Value of Supply and Importation of Goods
10. Zero-rating of Supplies
11. Exempt Supply: Financial Services
12. Exempt Supply: Residential Property
13. Gst on Import of Goods and Services
14. Special Regimes
15. Registration and Deregistration
16. Tax Invoices and Receipts
17. Records, Returns and Payment
18. Assessments and Penal Tax
19. Advance Rulings
20. Interaction with Income Tax and Other Taxes
21. Objections and Appeals
22. Offences and Penalties

Contributors for the 2018 Reissue: Ong Ken Loon, Liu Hern Kuan and Vincent Ooi