News & Publications

Interesting takeaway from the first case of Tax Payer Challenge to IRAS on s33(1) Tax Avoidance in Dr W Vs Comptroller of Income tax

December 1, 2020

Following the IRAS haul on medical professional this year (http://cksglobalconsultants.com.sg/iras-advisory-to-medical-professionals-running-private-practice-through-companies/ Nov 2020), we have seen the first case of challenge by…

Do you need to seek tax clearance for your foreign & SPR employees who are away from Singapore due to the COVID-19 restriction?

November 11, 2020

Generally, you will need to file an IR21 (and withhold all payments to the employees) tax clearance with IRAS for non-Singapore…

GST Pitfall: Online Sellers

November 9, 2020

Many local businesses have gone onto the online world to sell its products. With the COVID-19 restriction, this push to online…

Corporatisation of medical professional does not in itself constitute tax avoidance under s33 in the latest decision of GCL v Comptroller of Income Tax [2020].

June 26, 2020

Following from IRAS guidance in Nov 2019 on advisory to all medical professionals that conduct their medical practice through companies, it…

A look into some of the interesting tax avoidance structures caught under s33(1) ITA

November 19, 2019

We have discussed earlier on the latest IRAS stance on the corporatisation of the medical professional in “IRAS advisory to medical…

IRAS advisory to medical professionals running private practice through companies

November 15, 2019

IRAS has recently issued a guidance and advisory to all medical professionals that conduct their medical practice through companies. It is…