31 Mar '17, 7pm

Taxing the Digital Economy: Impending changes to GST in Singapore

However even if a similar simplified regime may be introduced in Singapore, there is the issue of convincing the suppliers to comply, meaning, an additional enforcement issue from the Government’s perspective. This approach is dependent on the overseas supplier complying with the requirement to register, collect and remit the GST. Without implementing a suitable mechanism to collect the tax in the particular jurisdiction, it is unlikely that the tax would be paid and it would be difficult for tax authorities to audit and sanction them. In Australia, entities that are required to be GST registered but do not do so will be subject to compulsory registration upon identification and may have a range of administrative penalties imposed under the existing law. It has also been suggested that as a “last resort” measure, the Australian Government may possibly also use its powers t...

Full article: http://www.jdsupra.com/legalnews/taxing-the-digital-econo...

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