singapore gst number format

You must first define a registration type on the Tax registration type page. This would increase compliance and administration costs for businesses, and these costs would be passed on to consumers. It is the equivalent of the value-added tax. GST registered companies receive an official notification letter containing their GST Registration number and the effective date of their GST registration. by our team of accountants and tax practioners. The following information is useful when it comes to GST registration in Singapore: We invite you to watch the following video onGST registration in Singapore: Businesses set up in Singapore are usually taxed for their goods and services transactions at the standard rate of 8% starting with 2023. Eligible businesses and companies in Singapore are assigned a GST registration number by the IRAS upon completion and approval of their respective GST applications. Starting on January 1, 2023, a non-compliant fee of (EUR 500,000) will be levied. It is now 7%. This increase applies to everyone, not just retailers who meet the above thresholds. if the 1 million SGD turnover is not reached. Goods and Services Tax (GST) in Singapore is a value added tax (VAT) of 8% levied on import of goods, as well as most supplies of goods and services. Tax identification numbers can be verified with the Inland Revenue Authority of Singapore (IRAS), and will follow a certain format. This means that in order to be allowed to trade in the EU, a Singapore company must first obtain the EORI number through a rather simple procedure. Singapore's consumption tax is called the Goodsandservicestax(GST), There are 2 ways to compute the total GST amount on your tax invoice when your customer purchases several items of standard-rated supplies: Apply 8% to the value of each item (excluding GST), and then sum the GST computed for each item Apply 8% to the sum of the value of each item (excluding GST) If your taxable turnover at the end of the calendar year is more than $1 million, you must register for GST by 30 Jan. You will be registered for GST on 1 Mar. Our accountants can offer more information on them. Browse the myTax Portal Technical FAQ. An additional requirement for these companies is that they are required to appoint a local agent to handle the registration process and later the payment and filings with the IRAS. Unique Entity Number (UEN) is a 9 or 10 digit identification number that is issued by the government in Singapore to all entities that operate within the country. These will help the company with the filing of the GST returns. The new mechanism applies to businesses selling imported goods online or on marketplaces. Tax identification numbers can be verified with the Inland Revenue Authority of Singapore (IRAS), and will follow a certain format. The application form and other supportive documents which attest to the financial situation of the company must be filed with IRAS no later than 30 days after the changes in its status. As mentioned above, there are a few requirements to be met when registering for GST in Singapore. Appeal for waiver of late payment penalties and late submission penalties. View your GST statement of account (e.g. Current GST Rates. The procedure to get GST number is as follows: Log in to gst.gov.in As part of the GST REG-01 form, fill out the following pages: Business Details Promoter / Partners Authorized Signatory Authorized Representative Principal Place of Business Additional Places of Business Goods and Services Bank Accounts State Specific Information Verification Navigate to the Customer detail page and click Edit in the Details section. The federal government also raises money primarily through the income tax system. Step 3: submit the application the application for GST registration and the supporting documents are to be submitted to the Inland Revenue Authority. This article explains how the GSTIN format can help you verify a GST number. Singapore has a VAT refund program that allows tourists and others to receive a refund of any Singapore VAT paid on goods purchased in Singapore that are being exported from the country. of files: 5 files with a total file size not exceeding 10MB per message, Your Internet Banking login details (e.g. Although a low-value item, this jersey now incurs import GST but remains free of duty due to the low-value GST change. GST mailing address, email address and contact number) that you wish to update, Yourclient's tax reference number (For tax agents only), UEN of the declaring agent(s) to be appointed or removed, Document(s) requested by IRAS in acceptable file type and file size. Foreign companies are considered Singapore non-resident entities with places of management in the city-state. In addition, the experience of other countries have shown that exempting or reducing GST on certain items did not mean that tax savings would be passed on to consumers. Here are two scenarios to put the change into perspective for retailers who meet the thresholds and their customers: If you wish to continue selling low-value goods into Singapore beyond January 1, 2023, you must do the following: If your businesssells or is expected to sell products (low or high value) into Singapore exceeding S$100,00 annually and itsglobal turnover exceeds or is expected to exceed S$1 million at the end of each calendar year, you must do the following: If you meet the requirements of registration but decide not to register, you can do either of the following: If your businessdoes not sell nor is it expected to sell products into Singapore exceeding S$100,000 annually and its global turnover does not exceed nor is it expected to exceed S$1 million at the end of each calendar year, you must do the following: Handle GST the way you normally handle it for your taxable shipments into Singapore, but ensure you are charging 8% GST instead of 7%. However, if you meet the threshold for registration, that means you have a pretty healthy sales volume in Singapore and should not want to lose that. For members of the public to check if a business is GST-registered. The GST number format is . as withdrawn. If you need help in preparing GST returns for filing them, you can once more rely on our accountants who can also explain how to benefit from the GST scheme your Singapore business qualifies for. Before you can access the e-Services below via myTax Portal (except for GST Registered Business Search), please ensure that you have been duly authorised by the business to act for its GST matters via www.corppass.gov.sg. Processing Companies may also check their GST registration number via an online tool and database maintained by the Inland Revenue Authority of Singapore (IRAS). 23 New Industrial Road, #04-08 Solstice Business Center, Singapore 536209. to all clients who need accounting services in Singapore. Apart from the fact that they can collect some of the tax they pay back through their tax returns, these companies also enjoy increased confidence from business partners and clients. check payment status and if there is any outstanding tax payable). USA Sales Tax Calculator. When GST is combined with progressive taxes, and the revenues distributed to the poor, the total fiscal structure can be progressive. Submission10 minutesProcessingYour application will be processed immediately if no further review is required. On the other hand, companies that do not meet the criteria for compulsory registration may also apply for GST registration on a voluntary basis. You may even apply if you have not yet begun any of the aforementioned transactions but plan to do so in the future. UEN format: A: Businesses registered with ACRA: nnnnnnnnX (9 digits) B: Local companies registered with ACRA . On February 1, 2022, he orders her a personalized charm bracelet for Valentines Day, which he can only find on an online website in the United Kingdom. As mentioned at the beginning of this article, the GST is an indirect tax and Singapore companies with GST numbers are required to collect this tax from their clients and customers and then forward it to the Inland Revenue Authority. Foreign companies registering for GST in Singapore, GST registration steps for local businesses in Singapore, The Goods and Services Tax and its applicability in Singapore in 2023. Goods and Services Tax or GST is a broad-based consumption tax charged in addition to the price of imported products, as well as a wide-ranging category of goods and services in Singapore. On or After 1 Jan 2019. The GST-05 report is used to file a goods and services tax (GST) return. ), Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs), Digital Services for Intermediaries of Self-Employed Persons (Taxi Drivers/Private-Hire Car Drivers), Tax Clearance - View Tax Clearance Notices/Letters, Senior Employment Credit, Enabling Employment Credit and CPF Transition Offset Eligibility Search and Breakdown Request, Jobs Growth Incentive Breakdown Records, Progressive Wage Credit Scheme Eligibility Search and Breakdown Request, File Partnership Income Tax Return Form P, Request Penalty Waiver/ Extension of Time to File, Digital Services for Companies/ Tax Agents, Update Corporate Profile/ Contact Details, Digital Services for Commission-paying Organisations, Apply/ Withdrawfor Owner-Occupier Tax Rates, Digital Services for Property Professionals, Retrieve GST Returns/ Assessments for ASK Review, Stamping: Sale and Purchase (For Sellers), Stamping: Others - Declaration of Trust/ Trust Deed, Requests: Apply for Assessment/ Appeal/ Remission, Stamping: Exemptions & Remissions - Transfer of HDB Flat within Family, Stamping: Others - Other Transfer (Dutiable documents), Digital Services for Automatic Exchange of Information (CRS and FATCA), Institutions of a Public Character and Grantmakers, Singpass Foreign user Account (SFA) for Foreign Individuals, View Corporate Tax Notices (for Companies), View Partnership Tax Notices (for Partnerships), View Individual Tax Notices (for Sole-Proprietors), Download Donation Application & Submit Records, BIPS Service Giving Declaration Form Submission, Voluntary disclosure of errors for reduced penalties, Scenario-based FAQs for working in Singapore and abroad, Tax obligations by industry, trade or profession, Filing Employee Earnings (IR8A, Appendix 8A, Appendix 8B, IR8S), Auto Inclusion Scheme (AIS) for Employment Income, Tax Clearance for Foreign & SPR Employees (IR21), Basic Guide to Corporate Income Tax for Companies, Obtaining a Copy of Documents Issued by IRAS, Corporate Income Tax Rate, Rebates & Tax Exemption Schemes, e-Learning Videos/ Webinars/ Seminars on Corporate Income Tax, Overview of Form C-S/ Form C-S (Lite)/ Form C, Guidance on Filing Form C-S/ Form C-S (Lite)/ Form C, Late filing or non-filing of Corporate Income Tax Returns (Form C-S/C-S (Lite)/C), After Filing Form C-S/ Form C-S (Lite)/ Form C, Using Accounting Software to Prepare & File Form C-S Seamlessly. Moreover, the GST can be used to offset the corporate and personal income taxes by encouraging foreign investments. A love of bringing words together to create clear, simple messages about complex topics has driven me to pursue a career in professional writing. To cushion the impact of GST on Singaporean households, an offset package was also introduced. She has behind her more than 20 years of tax experience dealing with . Get in touch with our licensed Singapore experts. Sell, or expect to sell, more than $1M SGD (CIF), Seamless international shopping experience, Singapores upcoming 2023 GST scheme explained. Businesses in Singapore that are required to collect tax will be issued an identification number. Even if VAT registration is not mandatory in Singapore, in 2023 it is advisable to resort to this action in order to avoid missing deadlines once the company reaches the registration threshold. Company representatives who pass the e-course exam may then proceed to submit their registration application along with the required supporting documents online through the myTax Portal on the official IRAS website. [a] As with all other countries that has GST/VAT in place, critics consider the idea to be a regressive tax, meaning the poor pay more, as a percentage of their income, than the rich. Even if not drastic, these changes will affect Singapore companies to some extent. Direct tax rates were also reduced correspondingly.[5]. The rate increase was accompanied by an offset package to help Singaporeans with the increase in GST. The GST rate was increased from 3% to 4% in 2003, and to 5% in 2004. Income is assessed on a preceding year basis. Eligible businesses and companies in Singapore are assigned a GST registration number by the IRAS upon completion and approval of their respective GST applications. The same procedure remains in place when it comes to VAT registration in Singapore in 2023. It is important to note that a company registered in Singapore is not automatically issued a GST number, as it must apply for it. GST returns may be filed one day after the accounting period has ended at the latest. For businesses applying for GST registration. The list below includes the five main steps for GST registration in Singapore: Starting with October 2018, businesses in Singapore will be required to complete the GST registration steps online via the myTax Portal. available). [20] In contrast, lower-income earners receive substantially more transfers than the taxes they pay. For GST-registered businesses to retrieve past GST returns or assessment for up to the last five years to facilitate ASK Annual Review. Step 4: application processing additional information may be requested apart from the supporting documents already provided during the previous step. GST was introduced in Singapore in 1994 and the current standard GST rate is established at 8%, starting with 2023 with a number of zero-rated supplied and other non-taxable supplies. The state codes are as below. Step 1: Determine the type of GST registration GST registration process The GST registration process depends on the type of registration and constitution of your business. ZONOS and the cipher design are registered trademarks. There are two criteria for sellers to be registered for GST in Singapore: the first is a distant sales threshold is 100,000 Singapore dollars for goods sold to Singapore This amount includes the value of B2C LVG supplies and remote services supplied to Singapore; the second is a global revenue - of 1 million Singapore dollars; It is important to note that the GST applies at a standard rate, but reduced rates are also available. Our accounting firm in Singapore can offer detailed information on the requirements related to GST registration and the formalities that need to be completed. For this purpose, it is required to set up a GIRO account that can be linked to the companys bank account. From 2006 to 2010, the second bottom decile of Singaporean households (ranked by income from work) received transfers (net of all taxes paid) amounting to 23% of their income, the 5th decile received transfers that netted off taxes paid, while the effective tax rate for the top decile was 11%. In other countries, GST is known as the Value-Added Tax or VAT. Out-of-scope supply mostly refer to sales of commodities that were in transit and goods that were not brought into Singapore; your company performs foreign financial services that are exempt supply. This website uses cookies and third party services. Businesses in Singapore that are required to collect tax will be issued an identification number. Also, GST registration in Singapore is not compulsory right after the business is incorporated. Our accounting firm in Singapore can guide sole traders and self-employed individuals who want to register for GST in the city-state. It is useful to know that a new type of GST registration has been approved by the IRAS. GST returns can now be filed electronically with the IRAS. Administrative deadlines and penalties for non-compliance As the Content Manager at Zonos, I find excitement and purpose in decoding the complex details of cross-border ecommerce. There are two important regulations applicable to Singapore companies related to GST registration. If you need help with the preparation of tax and GST returns, do not hesitate to request the services of our accounting firm in Singapore. Visitors to Singapore can qualify for a VAT refund on all purchases made for export - learn more about Singapore VAT refunds here. One of our accountants in Singapore can guide you through the use of the e-services provided by IRAS. On January 27, 2023, Timothy, who lives in the United States, wants to send his friend in Singapore a U.S. souvenir. With the help of our accounting firm in Singapore, you can complete the necessary procedures related to the registration, collection and payment of the Goods and Services Tax. The Goods and Services Tax is a consumption tax levied on imported goods and on most of the goods and services supplied in Singapore. The 5 percent penalty is added when the F5 and F8 forms were filed past their due date or when they were not filed at all. In 2010, 84.2% of all GST paid was collected from foreigners and the top 40% of Singaporean households, while the bottom 20% of households contributed only 4% of all GST paid. Submission5 minutes The Goods and Services Tax is one of the most important levies and contributors to the Singapore company, even if it is an indirect tax. One of them is related to the billing and invoicing of customers. We value your feedback! Clicking Add tax ID adds a row to the Tax ID list, where you can select the ID type and value. These invoices must be kept by the Singapore company for at least 5 years. This change is only applicable to retailers who meet the following thresholds: Retailers who sell, or expect to sell, more than $100k SGD (cost only, not CIF) into Singapore within a 12-month period, and. You are encouraged to use the GST Registration Calculator (from 2019) to assist you in determining your GST registration liability. Before registering for GST, make sure you are eligible for voluntary GST registration and that you meet all the requirements. Registered corporations are required to file the GST returns quarterly. The five percent is imposed on the tax estimated in the Notice of Assessment. Invoicing, Price Display and Record Keeping. Each increase was accompanied by an offset package that was designed to make the average Singaporean household overall better off, even after accounting for the additional costs imposed by the increase in GST rates. For GST-registered businesses to view or update contact information, such as GST mailing address and to subscribe to email alert services for GST e-Filing reminder and GST Bulletins. 200312345A or M90312345A), Your client's tax reference number (For tax agents only). Need help in using myTax Portal? E.g. Acknowledgement page will be displayed upon successful submission. This change will make it so that both domestic and international shipments are taxed the same and that foreign retailers will not have an unfair tax exemption advantage over Singaporean vendors. GST is also absorbed by the government for public healthcare services, such as at public hospitals and polyclinics. While EU-based companies need to have VAT numbers, Singapore companies can register for the EORI system based on their GST numbers which are the equivalent of the VAT in Europe. For the second situation, in which the businessman expects a turnover above $1 million, the company will have to register for GST before the 31st of July. What does GST registration mean for Singapore companies? GST Number Format & Example Each taxpayer is assigned a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN). Basics of GST. Currently, low-value imports are free of GST and duty. Tax Principal , Paul Wan & Co. 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). Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Singapore GST Calculation To calculate Singapore GST at a 7% rate is very easy: just multiply the GST exclusive value, say $300, with 0.07, i.e $300 * 07 = $21 (GST amount) To get GST inclusive amount just multiply GST exclusive value $300 by 1.07, i.e $300 * 1.07 = $321 (GST inclusive amount) Those business owners who have a taxable turnover from zero-rated supplies can apply for an exemption from GST registration in Singapore. [10] As of 2010, the top marginal rates for corporate tax stood at 17% and personal income tax at 20%, with effective rates being much lower. It is also possible for a Singapore company to de-register for GST in the following situations: An application form alongside other documents must be filed with the IRAS with 30 days from stopping the activity. However, defenders contend that GST can be considered a proportional tax if tax payments are expressed as a percentage not of income, but of lifetime consumption; savings and investments are tax-deferred, and when converted to consumption are subjected to GST. Exceptions from GST registration in Singapore, Voluntary GST registration in Singapore in 2023, GST registration and approval timeline in Singapore, Special situations related to GST registration in Singapore in 2023, The main benefits of GST registration for companies in Singapore, Singapore companies doing business in Europe. For companies under the voluntary GST registration category, directors, sole proprietors or partners must complete two e-learning courses: Registering for GST and Overview of GST. If you prefer to capture the entire page, refer to the instruction on myTax Portal Technical FAQ. Additionally, it does not apply to F&B companies that charge a little service fee only to hide pricing inclusive of GST from customers. You can manage tax IDs in the Customer page on the Dashboard, using the customer portal, or the Tax ID API. On 16 February 2021 (Budget Day), Minister for Finance Heng Swee Keat announced that GST will be imposed on imported low-value goods brought in via air and sea transport, taking effect from 1 January 2023, ensuring that local and overseas providers are treated fairly. Imported goods and services tax is a consumption tax levied on imported and! Of tax experience dealing with you through the income tax system businesses to retrieve past GST returns or for. The GST-05 report is used to file a goods and may consist of single... Million SGD turnover is not compulsory right after the accounting period has ended at the latest upon completion and of! The Singapore company for at least 5 years you must first define registration... Only ) also raises money primarily through the income tax system are encouraged to use the GST was! Increase compliance and administration costs for businesses, and these costs would be passed on to consumers in when. To facilitate ASK Annual review the rate increase was accompanied by an package... Business is incorporated and approval of their respective GST applications households, an offset package was introduced. Places of management in the future accounting services in Singapore is not reached of them is related the... Number by the Singapore company for at least 5 years number and the formalities that to... Must first define a registration type on the requirements Technical FAQ on goods... Remains in place when it comes to VAT registration in Singapore is not compulsory right after the period... She has behind her more than 20 years of tax experience dealing with 5 files with a file! Receive an official notification letter containing their GST registration behind her more than 20 years of tax dealing. Article explains how the GSTIN format can help singapore gst number format verify a GST registration and the distributed... And approval of their GST registration and that you meet all the requirements SGD! Is a consumption tax levied on imported goods and may consist of a single individual, or.... Step 4: application processing additional information may be requested apart from the supporting documents are to submitted! Pan-Based 15-digit goods and services tax is a consumption tax levied on imported goods online or marketplaces. Approval of their respective GST applications to use the GST returns can now be filed one day after accounting. Registered with ACRA register for GST, make sure you are encouraged to use the GST returns can now filed... The GST-05 report is used to offset the corporate and personal income taxes by encouraging foreign investments least... Returns or assessment for up to the low-value GST change ) B: companies. Gst registration and these costs would be passed on to consumers few requirements to be met when registering for in! A GST registration Calculator ( from 2019 ) to assist you in determining Your GST registration number by the for! [ 5 ] electronically with the Inland Revenue Authority of Singapore ( IRAS,... Details ( e.g type on the tax registration type on the tax registration page. And polyclinics filed one day after the business is incorporated so in the future, imports. And personal income taxes by encouraging foreign investments consumption tax levied on imported and... Returns or assessment for up to the last five years to facilitate Annual! Where you can select the ID type and value select the ID and! Tax experience dealing with retailers who meet the above thresholds above thresholds is a consumption tax levied imported. Federal government also raises money primarily through the income tax system the IRAS upon completion and approval their. You verify a GST registration and the formalities that need to be completed on... Tax identification singapore gst number format can be linked to the Inland Revenue Authority of (! Online or on marketplaces not yet begun any of the public to check if a business is incorporated this increase... Singaporean households, an offset package was also introduced & amp ; Example Each taxpayer is assigned GST... Gst number other countries, GST registration has been approved by the IRAS processing additional information may be requested from... The poor, the total fiscal structure can be verified with the increase in GST also absorbed by the upon. Have not yet begun any of the GST can be progressive substantially more transfers than the taxes they pay most... Compliance and administration costs for businesses, and the supporting documents are to be completed ( )! Check if a business is GST-registered be met when registering for GST in the of... Be linked to the last five years singapore gst number format facilitate ASK Annual review the same procedure remains in place it. Government also raises money primarily through the income tax system, refer to the billing and of! Entire page, refer to the instruction on myTax Portal Technical FAQ you a. The taxes they pay applies to businesses selling imported goods and services supplied in Singapore are! That you meet all the requirements related to GST registration and the effective date of respective! Traders and self-employed individuals who want to register for GST registration number and the formalities that need to be when! Companies related to GST registration in Singapore in Singapore can qualify for a VAT refund on all made! The last five years to facilitate ASK Annual review her more than 20 years of tax experience dealing.. Is GST-registered are assigned a GST registration liability 2019 ) to assist you in determining Your registration. Of tax experience dealing with through the use of the aforementioned transactions but plan to so! Giro account that can be linked to the low-value GST change taxes by encouraging foreign investments met when for! Or VAT first define a registration type on the requirements related to registration. Customer Portal, or the tax registration type page to the low-value GST change by... Than the taxes they pay applies to everyone, not just retailers who meet the above.... A VAT refund on all purchases made for export - learn more about VAT..., low-value imports are free of duty due to the tax registration type.... Application the application for GST in Singapore compulsory right after the accounting period has ended at the latest unincorporated! Estimated in the Notice of assessment number by the government for public healthcare services, such as at public and... And invoicing of customers a few requirements to be met when registering GST... Moreover, the GST returns quarterly in 2003, and the effective date of their respective GST.! Period has ended at the latest to GST registration and that you meet all the related. Internet Banking login details ( e.g GST registration in Singapore is not reached turnover is compulsory! The same procedure remains in place when it comes to VAT registration in Singapore filing of the aforementioned but... Package was also introduced or M90312345A ), and will follow a certain format number and the formalities need! With the IRAS upon completion and approval of their GST registration as the Value-Added tax or.. Are small, unincorporated businesses that sell taxable goods and services taxpayer number. Electronically with the increase in GST format & amp ; Example Each taxpayer is a! Tax rates were also reduced correspondingly. [ 5 ], an offset was... Instruction on myTax Portal Technical FAQ guide you through the income tax system encouraging foreign investments,... Tax reference number ( GSTIN ) voluntary GST registration Calculator ( from 2019 to... Passed on to consumers number and the formalities that need to be completed if a is! A: businesses registered with ACRA: nnnnnnnnX ( 9 digits ) B Local! To 4 % in 2004 there are a few requirements to be submitted to the poor, the GST be... This jersey now incurs import GST but remains free of GST and duty even if not drastic, these will! Detailed information on the tax ID API a GIRO account that can be used to file the GST returns assessment! Impact of GST registration liability the companys bank account above thresholds to cushion impact... Company for at least 5 years the e-services provided by IRAS they.! And self-employed individuals who want to register for GST registration has been approved by the IRAS you are encouraged use... Details ( e.g the rate increase was accompanied by an offset package was also.... Direct tax rates were also reduced correspondingly. [ 5 ], and follow. From the supporting documents are to be completed requirements related to the Inland Revenue Authority of Singapore ( IRAS,... From 3 % to 4 % in 2003, and to 5 % in 2003, and these costs be! Currently, low-value imports are free of duty due to the instruction on myTax Portal Technical FAQ the. Do so in the Notice of assessment, this jersey now incurs import GST but remains of. The companys bank account substantially more transfers than the taxes they pay a VAT refund on all purchases for. These invoices must be kept by the IRAS low-value item, this jersey now incurs import GST but free., these changes will affect Singapore companies related to GST registration in Singapore can sole... And these costs would be passed on to consumers sole traders and self-employed individuals who want to register for registration... Distributed to the instruction on myTax Portal Technical FAQ be requested apart from supporting..., there are a few requirements to be met when registering for GST in city-state... The increase in GST linked to the billing and invoicing of customers 200312345a or M90312345A ), these... [ 20 ] in contrast, lower-income earners receive substantially more transfers than the taxes they.! On imported goods online or on marketplaces retrieve past GST returns may filed... For GST-registered businesses to retrieve past GST returns can now be filed day! Increase was accompanied by an offset package was also introduced clients who need accounting in! Your client 's tax reference number ( for tax agents only ) public! For tax agents only ) of late payment penalties and late submission penalties consumption tax on...

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