Exhibit F submitted to the Small Claims Tribunal: IRAS guidelines and written confirmation on the need for Claimant to issue receipts.
Exhibit F supported Claim for default in payment by Loh Meng Chong Stanley & Loh Hui Xin Cheryl
IRAS guidelines and written confirmation on the need for Claimant to issue receipts.
Claimant is a non-GST-registered small business.
IRAS confirmed, by reference to publicly available guidelines on its website and in writing, that Claimant’s understanding still stands correct, that there is “no need to issue receipts if you adopt practices that can ensure the completeness and accuracy of the recording of all your sales receipts.”
“You do not need to issue receipts if you adopt practices that can ensure the completeness and accuracy of the recording of all your sales receipts.”
From: IRAS – SE
Sent: Friday, 24 August 2018 9:55 AM
Subject: RE: RE: S7138 : NAAS :General tax matters : BT-6-6906-20180819
Dear Mr Lee
We refer to your email of 19 Aug 2018.
You must issue serially printed receipts and keep a duplicate of the receipts if your gross income in any year is more than $12,000 from providing tuition services. However, you do not need to issue receipts if you adopt practices that can ensure the completeness and accuracy of the recording of all your sales receipts.
Thus if your current practice is sufficient to record all of your sales receipt accurately, you need not issue receipts to your customers.
Hope the above clarifies.
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You may contact us on 1800-356 8300 (65 6356 8300 if you are overseas) or visit our IRAS website (www.iras.gov.sg) for information on Income Tax.
Nur Adillia Ayoub (Miss)
Senior Tax Officer
Individual Income Tax Division
for Comptroller of Income Tax
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Sent: Sunday, 19 August 2018 12:51 AM
Subject: General tax matters : BT-6-6906-20180819
Dear Mr Lee,
We have received your query. Your acknowledgement number is BT-6-6906-20180819.
We are committed to helping you meet your tax obligations.
We will respond to you within five working days. However, depending on the nature or complexity of your enquiries, we may need more time to review some cases. If so, we will let you know.
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Income tax on businesses
Description of the Enquiry:
I am a tuition teacher.
I am not operating a tuition center. I am not a GST-registered business.
Currently, I send a simple invoice to my customers (parents of students) by SMS/WhatsApp, stating pertinent details such as dates of lessons, number of lessons, amount, and bank account for receipt of payment. I keep records of dates of lessons and records of payments.
I will like to confirm if it is obligatory under the law for me to issue receipts to my customers? Is it compulsory under the law to issue receipts to customers who pay cash?
From IRAS’ guidance notes posted on its website, I understand that I can choose not to issue receipts for less paperwork. Is this correct?
Even a GST-registered business can choose not to issue receipts, as long as it keeps proper records for tax purposes.