Is Singapore goods and services tax act ready for E-commerce?

• Main Authors: Lam, Kelvin Mun Kong, Wong, Jack Hing Man, Phan, Choo Hin
• Other Authors: Samtani, Anilkumar K.
• Format: Theses and Dissertations
• Language: English
• Published: 2008
• Subjects: DRNTU::Business::Information technology::Electronic commerce; DRNTU::Business::Accounting::Tax
• Online Access: http://hdl.handle.net/10356/7386
• Institution: Nanyang Technological University

Goods and Services Tax ("GST"), as the name suggests, is a tax on consumption. It was introduced in April 1994 in Singapore and has become one of the major sources of tax revenue collected by the Singapore Government (see Figure 1). A basic understanding of this form of indirect taxation i...