Assisted Self-help Kit (ASK)

ASK is a comprehensive self-assessment compliance package that aids businesses to review the correctness of their GST submissions and discover past GST errors early so as to qualify for IRAS’ Voluntary Disclosure Programme.

Purpose of ASK

ASK helps businesses, especially those who have just registered for GST or are filing GST for the first time, to self-assess their GST submissions and to discover past GST errors early. 

Key Aspects of ASK

ASK is a self-assessment package that focuses on three key aspects:

  1. Putting in place good GST Practices  comprising People, Record-Keeping, Systems and Internal Controls to properly handle the GST reporting of transactions;
  2. Self-assessment using the  Pre-Filing Checklist  to ensure that GST returns are correct before submission; and
  3. Performing Annual Review  of past GST returns to detect errors early and to avoid costly penalties

Features of ASK 

There are 3 sections in the ASK package. Businesses may implement each section individually or put all 3 sections into practice.

 

 

Section 1: GST Practices
What is it GST Practices helps you to put in place internal processes covering PeopleRecord-Keeping, Systems and Internal Controls to ensure overall GST compliance.
Recommended for
  • Businesses planning to register for GST
  • Businesses that are newly registered for GST
 What's next
  1. Have a go at our  GST Practices (370KB) and see how you fare.
  2. Download the step-by-step User Guide (389KB) on how to use GST Practices.

  

Section 2: Pre-Filing Checklist
 What is itPre-Filing Checklist helps you to perform quality checks on your GST returns before submission. 
Recommended for 
  • Businesses filing their first GST return
  • GST-registered businesses with new business arrangement or change in GST personnel
 What's next
  1. Try our  Pre-Filing Checklist (2900KB)
  2. Download the step-by-step  User Guide (303KB) on how to use Pre-Filing Checklist

 

Section 3: ASK Annual Review
What is itASK Annual Review helps you to perform regular review of past GST returns for early detection of errors. 
Recommended for
  • All GST-registered businesses 
What's next 

Find out more about ASK Annual Review


  

Compulsory or Voluntary Adoption of ASK

GST-registered businesses may adopt ASK on a voluntary basis.

Conducting ASK is compulsory when you are applying for or renewing these GST Schemes.

Applying for GST Scheme

ASK is compulsory when you are applying for the following GST Schemes:

  1.   Import GST Deferment Scheme (IGDS);
  2.   Approved Marine Customer Scheme (AMCS);
  3.   Approved Contract Manufacturer and Trader (ACMT) Scheme;
  4.   Approved Refiner and Consolidator Scheme (ARCS);
  5.   Major Exporter Scheme (MES);  
  6.   Approved Import GST Suspension Scheme (AISS); or
  7.   Approved Third Party Logistics (3PL) Company Scheme.

Renewing GST Schemes

ASK is compulsory when you are renewing the following GST Schemes:

  1. Import GST Deferment Scheme (IGDS);
  2. Major Exporter Scheme (MES); or
  3. Approved Contract Manufacturer and Trader (ACMT) Scheme.

ASK Annual Review

One of the qualifying conditions for these GST schemes is that businesses have to perform a self-review using ASK and submit the ASK: Declaration Form on Completing Annual Review & Voluntary Disclosure of Errors (55KB).

The ASK Annual Review must either be performed by:

  1. An individual accredited with Singapore Institute of Accredited Tax Professionals ("SIATP") as Accredited Tax Advisor (GST) [ ATA (GST) ] or Accredited Tax Practitioner (GST) [ ATP (GST) ] or
  2. The GST-registered business and certified by an individual accredited with SIATP as ATA (GST) or ATP (GST), in adherence to the certification procedures set out in the Assisted Help Kit ('ASK') Annual Review Guide (1081KB).

The ATA (GST) or ATP (GST) may either be an in-house staff or external party. Your staff may apply to be an accredited tax professional with the SIATP if he meets the requirements of passing the relevant examinations and having acquired the relevant experience.

SIATP is a tax accreditation body jointly established by the Institute of Certified Public Accountants of Singapore and the Tax Academy of Singapore. An Accredited Tax Advisor or Accredited Tax Practitioner with the SIATP would have the expertise and experience to assist businesses to better manage their tax affairs.

For more information on accreditation, please visit  www.siatp.org.sg.

Benefits of Adopting ASK

You will enjoy the following benefits:

  1. Understand GST requirements on filing and record-keeping;
  2. Review accuracy of GST submissions;
  3. Reduce risk of incurring penalties on common errors made by GST-registered businesses;
  4. Discover past GST errors early for timely disclosure to IRAS to enjoy zero or reduced penalties under  IRAS' Voluntary Disclosure Programme
  5. Enjoy administrative concessions for common errors disclosed through the course of ASK Annual Review; and
  6. Fulfil requirement for application or renewal of GST schemes, such as the

 

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