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

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...

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Bibliographic Details
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:
Online Access:http://hdl.handle.net/10356/7386
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Institution: Nanyang Technological University
Language: English
Description
Summary: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 is essential for both consumers and persons involved in business.