|
发表于 6-6-2011 17:14:44|来自:新加坡
|
显示全部楼层
回复 Lion1 的帖子
这什么律师啊。
她看过GOODS AND SERVICES ACT吗?
她懂什么叫做“GOODS”吗?
就算不看GST ACT,凭常识都不应该那么说。如果卖property不属于“supply of Goods and Services“,那么卖property还需要还GST吗?反过来可以说,既然卖property需要交GST,那么卖property肯定是“supply of Goods and Services“。property不是services吧?不是services只能算是GOODS吧?那么property不是属于“GOODS”?
最可笑的是她还不相信你,还要自己去IRAS问。IRAS有时会出错,这是有的。那么觉得IRAS出错了应该怎么做?应该去查法律条文和旧案例啊!最重要的是新加坡法律怎么说。这个律师竟然不懂得要去查法律!
再这样下去我要建议你去新加坡律师公会投诉你的律师了。她这样叫做不作为,损害顾客的利益。前段时间报纸有登某律师因为不作为(不做资料搜寻,不没帮顾客争取利益)而被吊销执照。
这是GOODS AND SERVICES ACT的链接,打印出来叫你的律师好好看几遍!
http://statutes.agc.gov.sg/non_v ... ethod=part&sl=1
以下是解释什么是supply of Goods and Services的有关内容:
GOODS AND SERVICES TAX ACT
(CHAPTER 117A)
PART III
IMPOSITION AND EXTENT OF TAX
Goods and services tax
7. A tax to be known as Goods and Services Tax shall be charged in accordance with the provisions of this Act on the supply of goods and services in Singapore (including anything treated as such a supply) and on the importation of goods into Singapore.
[UK VAT Act 1983, s. 1]
Meaning of “supply”
10. —(1) The Second Schedule shall apply for determining what is, or is to be treated as, a supply of goods or a supply of services.
(2) Subject to any provision made by the Second Schedule and to orders made under subsection (3) —
(a) “supply” in this Act includes all forms of supply, but not anything done otherwise than for a consideration;
(b) anything which is not a supply of goods but is done for a consideration (including, if so done, the granting, assignment or surrender of any right) is a supply of services.
(3) The Minister may by order amend the Second Schedule and may also provide by order with respect to any description of transaction —
(a) that it is to be treated as a supply of goods and not as a supply of services;
(b) that it is to be treated as a supply of services and not as a supply of goods; or
(c) that it is to be treated as neither a supply of goods nor a supply of services.
(4) Without prejudice to subsection (3), an order made under that subsection may provide that paragraph 5 (3) of the Second Schedule is not to apply, in relation to goods of any prescribed description used or made available for use in prescribed circumstances, so as to make that a supply of services under that paragraph.
(5) For the purposes of this section, where goods are manufactured or produced from any other goods, those other goods shall be treated as incorporated in the first-mentioned goods.
[UK VAT Act 1983, s. 3]
|
-
1
查看全部评分
-
|