Past Event: Tuesday, June 27, 2023

It is not uncommon for businesses to incur expenses which are then recharged or recovered from local or overseas persons. However, the question of whether GST applies to such recharges of expenses continues to present risks and create confusion for many businesses. This would potentially give rise to errors and incorrect GST reporting which leads to penalty implications.

Join us in our seminar to understand whether the recharge of expense constitutes a reimbursement (taxable) or a disbursement (not taxable). We will also examine the circumstances in which cross-border recharges of expenses can be treated as zero-rated “international services”.

Key Topics:

  • What constitutes a taxable reimbursement
  • What is a payment truly a “payment on behalf” (disbursement)
  • Recovery of expenses as principal vs agent
  • Recharging expenses with mark-up or no mark-up
  • When do cross-border recharges qualify as “international services"

Refreshments will be provided. All food items arranged by The Westin will contain no pork or lard.



General public rate: $170

Client rate: $120

For Grant Thornton clients, please reach out to your Grant Thornton contact or email for a promo code to enjoy the discounted rate.

Registration closes on Wednesday, 21 June 2023.


More about the GST seminar

You will be given the option to receive a certificate of attendance upon completion of the session.

If you are keen to conduct in-house training for your team on this topic, or on any other topics that may be of interest, or would like to explore other GST issues, please reach out to our GST Partner, Soo How, at 

Feel free to reach out to if you have any other questions.


Koh Soo How
Partner - Indirect Tax

Soo How leads Grant Thornton Singapore’s GST practice and has comprehensive knowledge and experience in indirect tax. He started his career in indirect tax with the IRAS as a senior member of the core team that introduced the GST in Singapore in 1994.

The Westin

12 Marina View, Asia Square Tower 2, Singapore 018961