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em@pwco.com.sg

Esther Mok

About Esther Mok

Esther Mok is a Fellow member of The Association of International Accountants, UK and an Approved Accredited Tax Advisor specializing in both Income Tax and GST with Singapore Institute of Accredited Tax Professionals (SIATP). She has behind her more than 20 years of tax experience dealing with international and local clients.

Understanding the Singapore Income Tax Notice of Assessment (NOA)

By |2020-01-24T19:35:46+08:00January 24th, 2020|IRAS Income Tax|

By Singaporean legislation, individuals (employees or sole proprietors) and companies are required to file annual income tax returns to the Inland Revenue Authority of Singapore (IRAS). To ensure compliance with Singapore’s tax laws, it’s important for taxpayers to be familiar with the forms and documents included in the tax settlement [...]

Tax Guide: Personal Income Tax Reliefs in Singapore

By |2020-01-24T19:32:56+08:00January 24th, 2020|IRAS Tax Relief|

As we usher in the new year in 2020, the tax season is approaching once again. The deadline for YA2019 income tax filing for companies recently elapsed last December 19, 2019. On the other hand, individual taxpayers are required to submit their income tax filing by April 2020 for [...]

What is the IRAS and What Are Its Primary Roles?

By |2020-01-28T19:33:54+08:00December 20th, 2019|Taxation|

The Inland Revenue Authority of Singapore (IRAS) is the institution in charge of collecting taxes from the nation’s citizens and businesses. Its history can be traced back to 1947 when the Singapore Income Tax Department started its operations as part of that year’s Income Tax Ordinance. Since then, the [...]

Factors to Consider Before Applying for Voluntary GST Registration

By |2019-12-17T16:49:42+08:00December 17th, 2019|IRAS GST|

By law, Singapore companies must apply for GST registration should they meet the sales threshold set by the Inland Revenue Authority of Singapore (IRAS). Companies that do not meet the criteria for compulsory registration may also apply for voluntary GST registration. Our basic guide can help businesses and companies decide [...]

Singapore Tax Guide: IRAS Corporate Tax Calculator

By |2019-12-13T13:06:46+08:00December 13th, 2019|IRAS Income Tax|

Individuals (employees or sole proprietors) and companies are required to file annual income tax returns to the Inland Revenue Authority of Singapore (IRAS) and pay income tax at the prevailing Singapore corporate tax rate charged on chargeable income. The final IRAS tax rate will then be levied on the [...]

Tax Guide: Singapore Tax Identification Number

By |2020-01-28T19:33:43+08:00December 11th, 2019|Taxation|

A Tax Identification Number (TIN) is a unique set of numbers specifically assigned to an individual or organization to create a “fingerprint” that can facilitate their identification for the government and its agencies. In Singapore, individuals are assigned a Tax Reference Number issued by the Inland Revenue Authority of Singapore [...]

Singapore Tax Guide: IRAS Individual Income Tax Rate

By |2019-12-11T12:50:05+08:00December 11th, 2019|IRAS Income Tax|

Individuals are required to file annual income tax returns to the Inland Revenue Authority of Singapore (IRAS) and pay income tax at the prevailing Singapore personal IRAS income tax rate charged on chargeable income. Chargeable income is defined as total taxable income less deductible expenses. The final IRAS tax rate [...]

What is VAT and How Does It Work in Singapore?

By |2020-01-28T19:33:03+08:00December 10th, 2019|GST Registered Company|

Value-Added Tax (VAT) is a type of indirect tax collected on the value of goods and services consumed by individuals and businesses to alleviate the effect of direct taxes such as income tax. In Singapore, VAT is known as Goods and Services Tax (GST) and it is applied to most [...]