In Comptroller of Goods and Services Tax v Dynamac Enterprise [2022] SGHC 61, the General Division of the Singapore High Court affirmed the decision of the Goods and Services Tax Board of Review in GDY v Comptroller of Goods and Services Tax [2021] SGGST 1 to allow a taxpayer to claim zero-rating for goods allegedly exported even though the taxpayer had not furnished certain documents that were required by the Inland Revenue Authority of Singapore e-Tax Guide entitled “GST: Guide on Exports” issued in 2009.
If you would like information or assistance on the above or any other area of law, you may wish to contact the Partner at WongPartnership whom you normally work with or any of the following Partners:
TAN Kay Kheng
Head – Tax
d +65 6416 8102
e kaykheng.tan@wongpartnership.com
Click here to view Kay Kheng's CV.
TAN Shao Tong
Partner – Tax
d +65 6416 8186
e shaotong.tan@wongpartnership.com
Click here to view Shao Tong's CV.