Singapore GST F5 Return

The Singapore Localization SuiteApp provides tax reports template and tax reports localization for Singapore. You must install this SuiteApp to have Singapore tax reports available on the Country Tax Report page. For more information, see Singapore Localization.

Note:

This topic is for NetSuite accounts that use the Country Tax Report page to generate the Singapore GST report. If you are using the Tax Reports (International) page, see What goes into each box - Singapore GST F5 Return.

To generate a report, go to Reports > Tax > Country Tax Reports. For more information, see Generating the Singapore GST F5 Return.

Important:

Before you generate the GST F5 report for the first time, you must set and confirm your tax report preferences for Singapore. For more information, see Setting Up Country Tax Reporting Preferences.

The report shows the following filters that Tax Reporting Framework uses to get the values for each of the boxes on the report:

The filters are automatically set up but can be modified. If you want to customize the report and configure the filters, see Customizing Localized Tax Returns.

The following tables describe the reported values on the Singapore GST F5 report.

Supplies

Box

Report Label

Amount

Search Type

Transaction Types

Tax Codes

Tax Transaction Types

Tax Item Types

1

Total value of standard-rated supplies

Net amount

Sales

  • Cash Refund

  • Cash Sale

  • Credit Memo

  • Invoice

  • SG_DS

  • SG_SR

  • SG_SRCA-S

Domestic Sales

  • Goods

  • Services

Billable Expenses

  • Cash Sale

  • Invoice

  • SG_DS

  • SG_SR

  • SG_SRCA-S

Domestic Sales

Purchases

  • Bill

  • Bill Credit

SG_SR_RC

Imports

  • Goods

  • Services

Expenses

  • Bill

  • Bill Credit

  • Expense Report

SG_SR_RC

Imports

Sales

  • Cash Refund

  • Cash Sale

  • Credit Memo

  • Invoice

SG_SROVR-RS

Exports

Services

Billable Expenses

  • Cash Sale

  • Invoice

SG_SROVR-RS

Exports

Sales

  • Cash Refund

  • Cash Sale

  • Credit Memo

  • Invoice

  • SG_SRLVG

  • SG_SROVR-LVG

  • Domestic Sales

  • Exports

Goods

Billable Expenses

  • Cash Sale

  • Invoice

  • SG_SRLVG

  • SG_SROVR-LVG

  • Domestic Sales

  • Exports

Purchases

  • Bill

  • Bill Credit

SG_SRCA-C

Domestic Purchases

  • Goods

  • Services

Expenses

  • Expense Report

  • Bill

  • Bill Credit

SG_SRCA-C

Domestic Purchases

2

Total value of zero-rated supplies

Net amount

Sales

  • Cash Refund

  • Cash Sale

  • Credit Memo

  • Invoice

SG_ZR

  • Domestic Sales

  • Exports

  • Goods

  • Services

Billable Expenses

  • Cash Sale

  • Invoice

SG_ZR

  • Domestic Sales

  • Exports

3

Total value of exempt supplies

Net amount

Sales

  • Cash Refund

  • Cash Sale

  • Credit Memo

  • Invoice

  • SG_ES33

  • SG_ESN33

Domestic Sales

  • Goods

  • Services

Billable Expenses

  • Cash Sale

  • Invoice

  • SG_ES33

  • SG_ESN33

Domestic Sales

4

Total value of (1)+(2)+(3)

Total sum of boxes 1, 2, and 3

(Autogenerated)

Taxable Purchases and Imports

Box

Report Label

Amount

Search Type

Transaction Types

Tax Codes

Tax Transaction Types

Tax Item Types

5

Total value of taxable purchases

Net amount

Purchases

  • Bill

  • Bill Credit

  • SG_TX

  • SG_TXCA

  • SG_TX-ESS

  • SG_TX-N33

  • SG_TX-RE

  • SG_ZP

Domestic Purchases

  • Goods

  • Services

Purchases

  • Bill

  • Bill Credit

  • SG_IGDS

  • SG_IM

  • SG_ME

Imports

  • Goods

  • Services

Expenses

  • Bill

  • Bill Credit

  • Expense Report

  • SG_TX

  • SG_TXCA

  • SG_TX-ESS

  • SG_TX-N33

  • SG_TX-RE

  • SG_ZP

Domestic Purchases

Expenses

  • Bill

  • Bill Credit

  • Expense Report

  • SG_IGDS

  • SG_IM

  • SG_ME

Imports

Taxes

Box

Report Label

Amount

Search Type

Transaction Types

Tax Codes

Tax Transaction Types

Tax Item Types

6

Output tax due

Tax amount

Sales

  • Cash Refund

  • Cash Sale

  • Credit Memo

  • Invoice

  • SG_DS

  • SG_SR

Domestic Sales

  • Goods

  • Services

Billable Expenses

  • Cash Sale

  • Invoice

  • SG_DS

  • SG_SR

Domestic Sales

Sales

  • Cash Refund

  • Cash Sale

  • Credit Memo

  • Invoice

SG_SROVR-RS

Exports

Services

Billable Expenses

  • Cash Sale

  • Invoice

SG_SROVR-RS

Exports

Sales

  • Cash Refund

  • Cash Sale

  • Credit Memo

  • Invoice

  • SG_SRLVG

  • SG_SROVR-LVG

  • Domestic Sales

  • Exports

Goods

Billable Expenses

  • Cash Sale

  • Invoice

  • SG_SRLVG

  • SG_SROVR-LVG

  • Domestic Sales

  • Exports

Purchases

  • Bill

  • Bill Credit

SG_SR_RC

Imports

  • Goods

  • Services

Expenses

  • Bill

  • Bill Credit

  • Expense Report

SG_SR_RC

Imports

Purchases

  • Bill

  • Bill Credit

SG_SRCA-C

Domestic Purchases

  • Goods

  • Services

Expenses

  • Bill

  • Bill Credit

  • Expense Report

SG_SRCA-C

Domestic Purchases

7

Less: Input tax and refunds claimed

Tax amount

Purchases

  • Bill

  • Bill Credit

  • SG_TX

  • SG_TXCA

  • SG_TX-ESS

  • SG_TX-N33

  • SG_TX-RE

Domestic Purchases

  • Goods

  • Services

Purchases

  • Bill

  • Bill Credit

  • SG_IGDS

  • SG_IM

Imports

  • Goods

  • Services

Expenses

  • Bill

  • Bill Credit

  • Expense Report

  • SG_TX

  • SG_TXCA

  • SG_TX-ESS

  • SG_TX-N33

  • SG_TX-RE

Domestic Purchases

Expenses

  • Bill

  • Bill Credit

  • Expense Report

  • SG_IGDS

  • SG_IM

Imports

8

Equals: Net GST to be paid to IRAS

Tax amount of Box 6 – tax amount of Box 7

(Autogenerated)

Applicable to Taxable Persons under Major Exporter Scheme/Approved 3rd Party Logistics Company/Other Approved Schemes Only

Box

Report Label

Amount

Search Type

Transaction Types

Tax Codes

Tax Transaction Types

Tax Item Types

9

Total value of goods imported under this scheme

Net amount

Purchases

  • Bill

  • Bill Credit

SG_ME

Imports

  • Goods

  • Services

Expenses

  • Bill

  • Bill Credit

  • Expense Report

SG_ME

Imports

Did you make the following claims in Box 7?

Box

Report Label

Details

10

Did you claim for GST you had refunded to tourists?

Enter amount.

11

Did you make any bad debt relief claims?

Enter amount.

12

Did you make any pre-registration claims?

Enter amount.

To enter amounts on boxes 10, 11, and 12, see Making Adjustments on a Country Tax Report.

Revenue

Box

Report Label

Amount

Search Type

Transaction Types

Tax Codes

Tax Transaction Types

Tax Item Types

13

Revenue for the accounting period

Data of the selected account.

14

Did you import services and low-value goods subject to GST under reverse charge?

Net amount

Purchases

  • Bill

  • Bill Credit

SG_SR_RC

Imports

  • Goods

  • Services

Expenses

  • Bill

  • Bill Credit

  • Expense Report

SG_SR_RC

Imports

15

Did you operate an electronic marketplace to supply remote services (includes digital services and non-digital services) subject to GST on behalf of third-party suppliers?

Net amount

Sales

  • Cash Refund

  • Cash Sale

  • Credit Memo

  • Invoice

SG_SROVR-RS

Exports

Services

Billable Expenses

  • Cash Sale

  • Invoice

SG_SROVR-RS

Exports

16

Did you operate as a redeliverer, or an electronic marketplace to supply imported low-value goods subject to GST on behalf of third-party suppliers?

Net amount

Sales

  • Cash Refund

  • Cash Sale

  • Credit Memo

  • Invoice

SG_SROVR-LVG

  • Domestic Sales

  • Exports

Goods

Billable Expenses

  • Cash Sale

  • Invoice

SG_SROVR-LVG

  • Domestic Sales

  • Exports

17

Did you make your own supply of imported low-value goods that is subject to GST?

Net amount

Sales

  • Cash Refund

  • Cash Sale

  • Credit Memo

  • Invoice

SG_SRLVG

  • Domestic Sales

  • Exports

Goods

Billable Expenses

  • Cash Sale

  • Invoice

SG_SRLVG

  • Domestic Sales

  • Exports

The value reported on box 13 is from the account selected when Singapore tax return was set up. To review the account selected or to select or change an account, see Customizing Localized Tax Returns.

Import GST Deferment Scheme

Box

Report Label

Amount

Search Type

Transaction Types

Tax Codes

Tax Transaction Types

Tax Item Types

18

Net GST per box 8 above

Amount of Box 8

(Autogenerated)

19

Add: Deferred import GST payable

Tax amount

Purchases

  • Bill

  • Bill Credit

  • SG_IM

  • SG_IGDS

Imports

  • Goods

  • Services

Expenses

  • Bill

  • Bill Credit

  • Expense Report

  • SG_IM

  • SG_IGDS

Imports

20

Equals: Total tax to be paid to IRAS

Box 18 + Box 19

(Autogenerated)

21

Total value of goods imported under this scheme

Net Amount of Box 19

(Autogenerated)

To view the Singapore GST report in detail, see Viewing a Generated Country Tax Report.

For more information about the reporting features of Tax Reporting Framework, see Country Tax Reports in Tax Reporting Framework.

Related Topic

General Notices