Singapore GST – ASK Review: Declaration Form On ASK Administrative Concession

In 2017, the Inland Revenue Authority of Singapore had shared that it was reviewing the commonly encountered ASK issues /requests so that the GST: Assisted Self-Help Kit (ASK) Annual Review Guide can be issued to allow businesses to self-assess without the need to disclose such issues to IRAS as long as certain conditions are satisfied.

On 5 September 2017, IRAS issued the revised e-Tax Guide and stated that a list of administrative concessions for common erros discovered in the course of ASK Annual REview can be found in the “ASK: Declaration Form on ASK Administrative Concessions”.  The IRAS states that businesses may enjoy these concessions if the errors fall within the prescribed scenarios.  No approval is required to be sought from the Comptroller for the purpose of enjoying these concessions which would only apply to past errors.   Businesses are required to take remedial actions to prevent recurrence of these errors and submit the “ASK: Declaration Form on ASK Administrative Concessions” to IRAS and retain the declaration for at least 5 years.

However, if IRAS discovers that a business has either wrongly applied, abused any concession, made a false or incorrect declaration or failed to take remedial actions, enforcement actions (such as the recovery of tax and the imposition of penalties) may be taken against the business.

Finally, the scenarios cited in the administrative concessions list are not exhaustive. If the scenarios not covered in the guide or other publications issued by IRAS (e.g. other GST guides or Practice Notes), businesses are advised to write to IRAS, providing full details of the errors.

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