½Û×ÓÊÓƵ

Home / Tolley's EU and Global VAT / 45 Singapore / GST deregistration (Singapore)
Commentary

GST deregistration (Singapore)


45 Singapore

There are a number of reasons why a business may wish or be obliged to cancel its GST registration. The main reasons for doing so are as follows:

  1. Ìý

    •ÌýÌýÌýÌý Transfer of a going concern.

  2. Ìý

    Where the whole of a business is transferred as a going concern to a new owner, the buyer can choose to:

  3. Ìý
    1. Ìý

      –ÌýÌýÌýÌý apply for a new GST registration number; or

    2. Ìý

      –ÌýÌýÌýÌý apply for the old GST registration number to be transferred to it.

  4. Ìý

    •ÌýÌýÌýÌý Ceasing to trade.

  5. Ìý

    If trading has ceased and there is no prospect of it restarting,

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 24 Aug 2024 13:40