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.
The tool is especially useful if you are newly registered for GST or filing GST returns for the first time.
Who can use ASK
All GST-registered businesses can use ASK voluntarily. However, conducting ASK is a requirement if you are applying for or renewing certain GST schemes.
What ASK includes
ASK has 3 sections. You can use each section separately or together, depending on your needs.
Section 1: GST Practices
| What you can use it for | Who should use it | How to start |
|---|---|---|
| Assess if your internal processes for People, Record-keeping, Systems, and Internal controls and Risk management ensures GST compliance |
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Section 2: Pre-Filing Checklist
| What you can use it for | Who should use it | How to start |
|---|---|---|
| Check your GST returns before you submit them. |
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Section 3: ASK Annual Review
| What you can use it for | Who should use it | How to start |
|---|---|---|
| Review your past GST returns to detect errors early |
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Benefits of using ASK
When you ask ASK, you will:
- Understand GST filing and record-keeping requirements
- Review if your GST returns are accurate
- Avoid common GST errors that lead to penalties
- Discover past errors early for timely disclosure to IRAS. This helps you to enjoy reduced penalties under the IRAS' Voluntary Disclosure Programme
- Enjoy administrative concessions for common errors found during ASK Annual Review
- Fulfil requirements for certain GST schemes applications or renewals
ASK for GST schemes applications and renewals
You must perform the ASK Annual Review if you are applying for or renewing the following GST schemes:
The ASK Annual Review templates are designed to help you identify and report errors. Please do not include technical questions in these templates. You may submit the technical questions (if any) in a separate cover letter, together with your ASK submission. Alternatively, please submit your questions via myTax Mail on myTax Portal or via the online forms. If you are a Tax Agent submitting questions for a client, please include all the information specified on the webpage “Request for GST Technical Clarification”. If you are not a Tax Agent, we still recommend that you provide the same details. Providing complete and relevant information will facilitate a more efficient review and response to your request.
Who can perform the ASK Annual Review
For GST scheme applications or renewals that require ASK, you need an accredited tax professional to perform or certify the ASK Annual Review.
The tax professional must be accredited with Singapore Chartered Tax Professionals Limited (SCTP) as either:
- Accredited Tax Advisor (GST) [ATA (GST)], or
- Accredited Tax Practitioner (GST) [ATP (GST)]
You have 2 options:
- Option 1: An accredited tax professional performs the review for you
- Option 2: Your business performs the review and an accredited tax professional certifies it
The accredited tax professional can be your staff member or an external consultant.
For more information on accreditation, visit the SCTP website at https://sctp.org.sg.
What you need to submit
If you are applying for or renewing GST schemes that require ASK, submit these forms:
- ASK: Declaration Form on Completing Annual Review (XLSX, 89.6KB); and
- ASK: Declaration Form on Voluntary Disclosure of Errors (XLSX, 65KB)