Tax Services

税务服务

 

The world as we know it is always in a constant flux, not least with changes in tax laws, regulations and rules becoming commonplace. Enterprising businesses must consider tax issues and its ensuing implications in parallel with, and not as an afterthought with other commercial matters.

Our tax team plays a vital role in steering our clients toward sustainable and workable solutions in today’s ever changing tax landscape. We are committed to help our clients to resolve their most pressing tax issues and to achieve various business / personal goals, including Business / Corporate Tax as well as personal tax in Singapore.

 

Tax Advisory

● Identify and pursue opportunities for Singapore tax incentives, reliefs or grants to maximise tax savings

● Examine Singapore and cross-border withholding tax and permanent establishment issues

● Advice on local and cross-border structuring to ensure tax efficiency taking into account tax losses, group relief, capital gains rules, etc.

● Review contractual agreements to enhance tax risk management

● Advice on tax implications of fund-raising activities through loans, share and asset sales

● Deal with transaction tax costs such as stamp duty

● Explore the applicability of relevant tax treaties in cross-border tax planning

 

Tax Compliance

● Preparation and filing of Singapore corporate/partnership tax returns and computations

● Assistance with withholding tax compliance matters

● Attend to queries raised by the Inland Revenue Authority of Singapore (IRAS)

● Assist with tax audits and investigations initiated by the IRAS

● Handle objections and requests for advance rulings, voluntary disclosures of errors

 

Goods & Services Tax

● Apply for GST registration/exemption from GST registration or de-registration

● Review and e-filing of GST returns, and assist with the claiming of pre-registration input tax claims

● Assist with replies to GST queries raised by the Inland Revenue of Singapore

● Advice on GST treatment of day-to-day business transactions

● Perform due diligence reviews

● Review and improve GST compliance capabilities through: Assisted Self-Help Kit (ASK) review for voluntary disclosure of errors, Assisted Compliance Assurance Programme (ACAP), GST health check

● Evaluate and assist in the application/renewal for GST relief schemes (e.g. Major Exporter Scheme, Approved Contract Manufacturer & Trader Scheme etc) through ASK review

 

Transfer Pricing

● Transfer pricing risk review;

● Transfer pricing planning and policy setting;

● Transfer pricing documentation;

● Transfer pricing implementation; and

● Transfer pricing controversy and defense.

 

Private Wealth and Asset Management

● Advice on tax-efficient (re)structuring of investments via the various types of legal structures and the choice of jurisdiction

● Advice on the applicability of tax incentives and/or regulatory licenses and assistance with the implementation of the structure and relevant incentives / licenses

● Advice on tax issues concerning trusts, funds, fund management companies, family offices and other financial institutions

● Assisting in the preparation and filing of tax returns for trustees, business owners and/or family members and other financial institutions

● Common Reporting Standard (“CRS”) and Foreign Account Tax Compliance (“FATCA”) due diligence studies and reporting obligations

● Jurisdiction analysis from a non-tax, lifestyle perspective and immigration support including citizenship, permanent residency and long-term visa applications

 

Personal Tax

● Prepare, review and file Singapore individual income tax computations and returns to maximize your rightful benefits and claims under the existing tax legislations

● Perform a tax review of past returns and to recommend and assist in risk mitigating actions

● Assist in queries raised by the IRAS, voluntary disclosures of errors, tax audits and investigations

● Apply for tax incentives/rulings

 

税务服务

我们所知道的世界总是在不断变化，尤其是税法、法规和规则的变化变得很常见。富有进取精神的企业必须同时考虑税务问题及其随之而来的影响，而不是事后才考虑其他商业问题。

在当今不断变化的税务环境中，我们的税务服务团队在引导客户寻求可持续且可行的解决方案方面发挥着至关重要的作用。我们致力于帮助客户解决最紧迫的税务问题并实现各种商业/个人目标，包括新加坡的商业/公司税以及个人税。

 

税务咨询

● 识别并利用新加坡税收激励措施、减免或补助机会，最大程度地节省税款

● 审查新加坡和跨境的预扣税和常设机构问题

● 就本地和跨境结构提供建议，以确保税收效率，考虑税损、集团减免、资本利得规则等因素

● 审核合同协议，以增强税务风险管理

● 就通过贷款、股份和资产销售进行筹资活动的税务影响提供建议

● 处理交易税成本，如印花税

● 探讨跨境税收规划中相关税收条约的适用性

 

税务合规

● 准备和提交新加坡公司/合伙企业的税务申报表和计算

● 协助处理预扣税合规事宜

● 回答新加坡税务局（IRAS）提出的查询

● 协助处理由IRAS发起的税务审计和调查

● 处理异议和对错误的自愿披露的请求

 

商品和服务税

● 申请GST注册/免除GST注册或注销

● 审核和电子提交GST申报表，并协助协助预登记进项税的申报

● 协助回答新加坡税务局提出的GST查询

● 就日常业务交易的GST处理提供建议

● 执行尽职审查

● 通过：协助自助揭示错误的ASK审查、协助合规保证计划（ACAP）、GST健康检查，评估和协助申请/续订GST减免计划（例如主要出口商计划、批准的合同制造商和交易商计划等）。

 

转让定价

● 转让定价风险评估；

● 转让定价规划和政策制定；

● 转让定价报告；

● 转让定价实施。

 

私人财富和资产管理

● 就通过各种类型的法律结构和司法管辖区进行投资的税收高效（重新）结构提供建议，并选择司法管辖区

● 就税收激励措施和/或监管许可的适用性提供建议，并协助结构和相关激励/许可的实施

● 就信托、基金、基金管理公司、家族办公室和其他金融机构的税务问题提供建议

● 协助为受托人、企业所有者和/或家庭成员以及其他金融机构准备和提交税务申报表

● 共同报告标准（“CRS”）和外国账户税收遵从（“FATCA”）尽职调查研究和报告义务

 

个人税务

● 准备、审核和提交新加坡个人所得税计算和申报表，以最大程度地发挥您根据现行税法应享有的权益和索赔

● 对过去申报的税务进行审核，并推荐并协助风险缓解措施

● 协助回答IRAS提出的查询、自愿披露错误、税务审计和调查