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IRAS shall not be responsible or held accountable in any way for any decision made or action taken by you or any third party in reliance upon the Contents in this e-Tax Guide. Except where specific contents carry legal force, this information aims to provide a better general understanding of taxpayers’ tax obligations and is not intended to comprehensively address all possible tax issues that may arise. While every effort has been made to ensure that this information is consistent with existing law and practice, should there be any changes, IRAS reserves the right to vary its position accordingly.  \n© Inland Revenue Authority of Singapore  \nAll rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means, including photocopying and recording without the written permission of the copyright holder, application for which should be addressed to the publisher. Such written permission must also be obtained before any part of this publication is stored in a retrieval system of any nature.  \nTable of Contents  \nPage  \n1 Aim ........................................................................................................... 1  \n2 At a Glance .............................................................................................. 1  \n3 Input Tax Recovery.................................................................................2  \n4 Accounting for Output Tax ....................................................................7  \n5 Taxable Value of Fringe Benefits ..........................................................8  \n6 Close Nexus Test.................................................................................. 10  \n7 Common Fringe Benefits ..................................................................... 12  \n8 Flowchart and Table .............................................................................20  \n9 Frequently Asked Questions ...............................................................21  \n10 Contact Information..............................................................................22  \n11 Updates and Amendments...................................................................23  \nAnnex A – Flowchart for Input Tax Claims ................................................28  \nAnnex B – Flowchart on Accounting for Output Tax................................29  \nAnnex C – Table on Fringe Benefits........................................................... 30  \nAnnex D – Transport expenses before 1 Feb 2020 ...................................40  \n1 Aim  \n1.1 This guide explains the GST treatment for goods and services provided by you (a GST-registered person) to your employees as fringe benefits. Specifically, it explains when you are allowed to claim the GST incurred on fringe benefits and whether you are required to account for GST when these benefits are given free to your employees.  \n2 At a Glance  \n2.1 Fringe benefits refer to non-wage benefits provided by employers to their employees. These benefits are given to employees as part of their overall remuneration packages a","cbCaieWyPRvkrbIF","https://ap.wps.com/l/cbCaieWyPRvkrbIF","pdf",459613,44,"English","# Aim\n## At a Glance\n# Input Tax Recovery\n## Goods or services “supplied to you”","[{\"question\":\"When can a GST-registered employer claim input tax on fringe benefits?\",\"answer\":\"Input tax may be claimed when the fringe benefits are incurred for the purpose of the employer’s business and all specified conditions are met, including that the goods or services are used or to be used for making taxable or out-of-scope supplies and are not disallowed under the relevant GST (General) Regulations.\"},{\"question\":\"Do employers need to account for output tax when employees receive fringe benefits for free?\",\"answer\":\"Output tax may be required for certain free goods provided as gifts or for temporary personal use, even if no consideration is charged. For services provided free to employees, output tax is generally not required.\"},{\"question\":\"What does the “close nexus” requirement mean for input tax claims?\",\"answer\":\"The Comptroller will consider fringe benefits incurred for business purposes only if they have a close nexus to the employer’s business activities, since fringe benefits contain elements of personal consumption on which GST should be levied.\"}]","GST: Fringe Benefits - Fifth Edition - Tax treatment and input/output tax rules | PDF",1791240566,111]