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  • Writer's pictureChoon Ng

Clarifications on the ASK Pre-filing checklists submitted to the IRAS

GSTax Consultancy has written to the IRAS on the ASK PFC to clarify on certain anomalies in the checklist. Below is an extract of the email to the IRAS:

"In light of the expanded use of ASK for the application of certain GST schemes from 1 Jan 2013, and the question posed to GST traders on the use of ASK PFC for filing of GST returns, we understand the growing importance of ASK as a tool to aid GST traders in their GST compliance.

In the course of helping our clients in using the ASK PFC, we have come across certain anomalies in the questions raised and their desired responses. We would like to take this opportunity to clarify with the Comptroller of GST on the following:

(1) Checklist for Standard-rated supplies and output tax - Phase 3, Qn 24:

- Is "A < 7%"

For the above question, should the "7%" be replaced by "Box 6" instead?

If so, the question should then read: "Is A < Box 6"?

As A is the imputed output tax, traders should only be alerted if the imputed output tax is more than Box 6 (i.e., A > Box 6). Hence, in response to the above question, the desired response should be a "Yes". However, in responding to "Yes", the checklist prompts the trader that there could be errors in GST reporting and further investigation is required.

(2) Checklist for Taxable Purchases and input tax - Phase 3, Qn 24:

- Is "A > Box 7?"

As A is the imputed input tax, and as it also includes zero-rated purchases, the value of A should normally be more than or equal to Box 7. Hence the desired response is "YES". However, similar to our observation under (1), the checklist prompts the trader that input tax may be over claimed and further investigation is warranted.

Could the Comptroller respond to the observations highlighted above? We also seek the Comptroller's assistance in reviewing the above and revising the ASK PFC, where necessary."

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