Candidates have adapted well to online examinations and the e-Examination platform (“Cirrus”). The examination format remained broadly similar; a restricted open-book format with an Appendix containing information relating to tax rates, rebates, personal reliefs, and allowances. In addition, Candidates were allowed to bring one (1) A4-sized double-sided cheat sheet and a blank scratch paper to the examination. 考生已很好地适应了在线考试和电子考试平台（“Cirrus”）。考试形式大致保持不变；采用有限开放书籍形式，附录中包含与税率、减免、个人减免和津贴相关的信息。此外，考生被允许携带一张 A4 大小的双面备考纸和一张空白草稿纸参加考试。
The following were noted for the current cohort: 本届考生的情况如下：
Most Candidates attempted all four (4) questions, although some did not attempt Question 4 or some parts of it, likely due to insufficient time to complete the paper. Additionally, some Candidates did not attempt the qualitative questions in Questions 1, 2 and 3. Candidates’ performance on computational questions such as 1(a), 2(a), and 3(a) was mostly competent. However, answers also showed gaps in Candidates’ basic knowledge and understanding of those taxes. 大多数考生尝试了全部四（4）道题目，尽管有些考生未尝试第 4 题或其部分内容，可能是由于时间不足以完成整张试卷。此外，一些考生未尝试第 1、2、3 题中的定性问题。考生在计算题如 1(a)、2(a)和 3(a)上的表现大多称职。然而，答案也显示出考生在这些税种的基本知识和理解方面存在不足。
Performance for the qualitative questions, particularly in Questions 4(a) and (b) was rather poor with less than 50%50 \% of the Candidates attaining a pass grade in this June exam session. The Examiner would like to emphasise that qualitative questions seek to assess the Candidates’ ability to apply the relevant tax rules and concepts to the case scenario posed. Simply regurgitating the conditions and rules in their answers is insufficient, as demonstrated by the answers submitted for Question 4(a). Candidates must apply the rules and conditions to the information provided, explaining how those rules and conditions are either met or not met in the given scenarios. 定性题的表现，特别是在第 4(a)和(b)题中，相当差劲，本次 6 月考试中不到 50%50 \% 的考生达到了及格标准。考官想强调的是，定性题旨在评估考生将相关税法规则和概念应用于案例情境的能力。仅仅在答案中重复条件和规则是不够的，正如第 4(a)题提交的答案所示。考生必须将规则和条件应用于所提供的信息，解释这些规则和条件在给定情境中是如何满足或不满足的。
Many Candidates have incorporated workings in their answers, making it easier for markers to award marks for the correct application despite careless computational or transposition errors. 许多考生在答案中加入了计算过程，使评分者即使面对粗心的计算或转录错误，也能更容易地为正确的应用给予分数。
Candidates are reminded to prepare well for the examination through reading, comprehending, and applying the relevant sections from: 提醒考生通过阅读、理解并应用以下相关章节，做好考试准备：
i) The Income Tax Act and associated regulations applicable to the TXF syllabus, i) 适用于 TXF 课程大纲的《所得税法》和相关法规，
ii) The Goods and Services Tax Act and related regulations, and ii) 《商品及服务税法案》及相关法规，和
iii) The Inland Revenue Authority of Singapore (IRAS) e-Tax guides. iii) 新加坡国内税务局（IRAS）电子税务指南。
There is much tax-related information in the public domain (for example, the IRAS website). Sieving through all the information available can be overwhelming, especially when taxation is not part of the daily work routine. For easier 公共领域中有大量与税务相关的信息（例如，IRAS 网站）。筛选所有可用信息可能令人不知所措，尤其是当税务不是日常工作内容时。为了更容易
understanding, attending tax courses will help alleviate some of the stress of understanding this information and bridge any gaps in Candidates’ tax knowledge. If the self-study route is taken, Candidates need to ensure that their tax knowledge is up to date by checking the IRAS website. 理解，参加税务课程将有助于减轻理解这些信息的压力，并弥补考生税务知识的不足。如果选择自学路线，考生需要通过查阅 IRAS 网站确保其税务知识是最新的。
Candidates must also put in enough time and effort to reinforce and clarify their understanding. Candidates should avoid rote learning as much as possible. Before cross-checking the suggested solutions, past-year examination questions should preferably be attempted independently. This is especially important for Candidates who are switching from a non-accounting background. 考生还必须投入足够的时间和精力来加强和澄清他们的理解。考生应尽量避免死记硬背。在核对建议答案之前，最好独立完成历年考试题目。这一点对于非会计背景转考的考生尤为重要。
Candidates are also reminded to seek to learn and understand all areas of taxation covered in the syllabus. The examination tests Candidates’ understanding and ability to apply their tax knowledge. In our bid to be good tax preparers, professional accountants, consultants, or key business decision-makers, a solid foundation and clear understanding of the rules will help us avoid costly mistakes or make inferior decisions. We should strive to understand the principles of what we are doing instead of merely carrying out our tasks mechanically and by rote. 同时提醒考生应努力学习并理解大纲涵盖的所有税务领域。考试考查考生对税务知识的理解及应用能力。为了成为优秀的税务准备者、专业会计师、顾问或关键业务决策者，扎实的基础和清晰的规则理解将帮助我们避免代价高昂的错误或做出劣质决策。我们应努力理解所做工作的原理，而不仅仅是机械地、死记硬背地完成任务。
Candidates are strongly encouraged to explore the IRAS website and make good use of the resources available. For instance, Candidates can improve their knowledge by undertaking the free online courses offered by IRAS at https://elearn.iras.gov.sg/iraslearning/content/iras/startpage/index.aspx#. 强烈建议考生浏览 IRAS 网站并充分利用可用资源。例如，考生可以通过参加 IRAS 在 https://elearn.iras.gov.sg/iraslearning/content/iras/startpage/index.aspx# 提供的免费在线课程来提升知识水平。
Section 2 第二部分
Analysis of individual questions 各题分析
Question 1 问题 1
Question 1 is a 2-part question with the main question centred on the determination of the net chargeable income of a company tax resident in Singapore, including a minor question related to the withholding tax implications arising from one of the payments made by the company. Overall, this question was done well by most Candidates. The tax computation in part (a) was competently put together by many Candidates, and most could identify correctly the items that needed tax adjustments. However, the performance on the qualitative question was less satisfactory (see comments below). 问题 1 是一个两部分的问题，主要问题集中在确定一家新加坡税务居民公司的应纳税净收入，包括一个与公司支付款项之一产生的预扣税影响相关的小问题。总体而言，大多数考生对此问题表现良好。许多考生能够熟练地完成第(a)部分的税务计算，并且大多数人能够正确识别需要进行税务调整的项目。然而，关于定性问题的表现则不太理想（见下文评论）。
Part (a) 第(a)部分
Almost all Candidates were able to prepare the corporate tax computation in the correct format to arrive at the adjusted trade profit, and many Candidates scored well on this question part. 几乎所有考生都能够以正确的格式编制公司税务计算表，以得出调整后的贸易利润，许多考生在这一部分得分较高。
As before, the tax computation question tested Candidates’ understanding of tax principles and rules relating to the taxation of income from various sources (trade vs non-trade sources) and deductibility of expenses (in general and against the 与以往一样，税务计算题考察了考生对税收原则和规则的理解，涉及来自不同来源的收入（贸易与非贸易来源）的税务处理以及费用的可扣除性（一般性及针对...
respective income source), including special deductions and capital allowances claims. 各自的收入来源），包括专项扣除和资本津贴申报。
Although most Candidates could generally determine the taxability of the various receipts and deductibility of most expenses given in the question, many faltered on the following adjustments: 尽管大多数考生通常能够确定题中各项收入的应税性及大部分费用的可扣除性，但许多人在以下调整上出现了失误：
Receipts 收入
Both the bad debt recovered and write-back of provision are not taxable for the following reasons: 坏账回收和准备金回转均不应纳税，原因如下：
The debt recovered did not arise from CCPL’s trade; it arose from a business taken over by CCPL. Therefore, the recovery is on a capital account (purchase of business) and not taxable. 所收回的债务并非源自 CCPL 的贸易活动；而是源自 CCPL 接管的一项业务。因此，该回收属于资本账户（业务购买），不应纳税。
The provision written back was in respect of trade debt arising from CCPL’s business. However, as the originating provision created was denied a deduction by the Comptroller of Income Tax (“CIT”), as CIT was not convinced then that the sale was irrecoverable, the subsequent write-back should not be brought to tax. 所冲回的准备金涉及 CCPL 业务产生的贸易债务。然而，由于最初设立的准备金被税务局长（“CIT”）拒绝扣除，因为 CIT 当时不认为该销售款项无法收回，因此后续的冲回不应计入应税收入。
Of the total interest income of $70,000,$11,000\$ 70,000, \$ 11,000 relates to interest derived from overdue accounts owing by trade debtors and will be taxable as part of trade income; no tax adjustment is required as it will be taxable as part of trade income. $25,000\$ 25,000 is Singapore sourced as it is received from a bank in Singapore and will be taxable as interest income from non-trade source (arose from passive investment of excess cash reserves). Tax exemption is not applicable as an exemption is only given to individuals or companies with no operations in Singapore. The remaining $34,000 is derived from Country Q, making the income foreign-sourced. We will need to ascertain whether the foreign income was received in Singapore and the applicable tax treatment (see comments further on). Most Candidates were able to make this distinction. 总利息收入中的 $70,000,$11,000\$ 70,000, \$ 11,000 来自于贸易债务人所欠的逾期账户利息，将作为贸易收入的一部分征税；无需进行税务调整，因为其将作为贸易收入的一部分征税。 $25,000\$ 25,000 来源于新加坡，因为它是从新加坡的一家银行收到的，将作为非贸易来源的利息收入征税（源自超额现金储备的被动投资）。税收豁免不适用，因为豁免仅适用于在新加坡无经营活动的个人或公司。剩余的 34,000 美元来自 Q 国，属于境外收入。我们需要确定该境外收入是否在新加坡收到及其适用的税务处理（详见后续评论）。大多数考生能够区分这一点。
The dividend and rental income are clearly not related to CCPL’s business of designing digital games. As such, they are treated as non-trade-related receipts. Their taxability depends on whether they qualify for any tax exemptions and whether there are related expenses incurred specifically to generate the non-trade income, which should be deducted directly from these income (see comments further on). 股息和租金收入显然与 CCPL 设计数字游戏的业务无关。因此，这些收入被视为非贸易相关收入。其应税性取决于是否符合任何税收豁免条件，以及是否有专门为产生非贸易收入而发生的相关费用，这些费用应直接从该收入中扣除（详见后续评论）。
Expenses 费用
For the expenses included in the accounting net profit of $1,050,000\$ 1,050,000, we need to analyse whether the expenses highlighted qualify for tax deduction. The following expenses require adjustment for the following reasons: 对于包含在 $1,050,000\$ 1,050,000 会计净利润中的费用，我们需要分析所列费用是否符合税前扣除的条件。以下费用因以下原因需要调整：
Depreciation relates to capital expenditure on fixed assets and is therefore, capital in nature. Additionally, it is not incurred in the basis period, as the writeoff is over the asset’s accounting useful life. 折旧涉及固定资产的资本支出，因此具有资本性质。此外，折旧费用并非在计税期间发生，因为其是在资产的会计使用寿命内分摊的。
Of the staff costs listed, all are deductible as they are incurred in the production of income. However, in respect of the total medical expenses incurred of $105,000\$ 105,000, we need to ascertain whether the actual amount spent of $105,000\$ 105,000 is within the amount allowable calculated at 1% of total cash remuneration paid to staff. 列出的员工费用均可扣除，因为这些费用是在产生收入过程中发生的。然而，关于总计 $105,000\$ 105,000 的医疗费用，我们需要确认实际支出 $105,000\$ 105,000 是否在允许的范围内，该范围按支付给员工的现金总报酬的 1%计算。
Travelling and transportation expenses incurred on the use of passenger motor cars (vehicles used for the carriage of not more than 7 passengers excluding the driver) in Singapore will not be allowed under Section 15(1)(k) apart from taxis, cars hired for use exclusively outside Singapore and cars used for specified business purposes. Chauffeured private hire cars where both the driver and car are hired together are allowed for deduction by concession when used for business purposes. Therefore, for the overtime travelling expenses reimbursement, only the car rental charges of $6,900\$ 6,900 should be disallowed. 根据第 15(1)(k)条款，除出租车、专门在新加坡以外使用的租赁车辆以及用于特定业务目的的车辆外，在新加坡使用的乘用车（载客人数不超过 7 人，不含司机）所产生的差旅和交通费用不予扣除。对于司机和车辆一同租用的专车服务，若用于业务目的，可按优惠政策扣除。因此，对于加班差旅费用报销，仅应不允许扣除 $6,900\$ 6,900 的租车费用。
Both the legal and professional fees should be excluded from the net profit for the following reasons: 法律及专业费用应从净利润中剔除，理由如下：
The office tenancy renewal of $17,800\$ 17,800 was incurred to generate rental income and not for the sale of digital games. It is a non-trade-related expense which is deductible from rental income. $17,800\$ 17,800 的办公室租赁续约费用是为产生租金收入而发生的，而非用于数字游戏的销售。这是一项非贸易相关费用，可从租金收入中扣除。
The costs incurred to apply for a grant for the IT upgrade are in relation to a subsidy for capital expenditure and should not be deductible. 为申请 IT 升级补助而发生的费用与资本支出补贴相关，不应予以扣除。
Of the foreign exchange differences, only the exchange loss of $18,600\$ 18,600 is to be excluded from the net profit as it is capital in nature. Since it relates to the acquisition costs of the computing equipment purchased, the exchange loss should be included in the capital allowances claim on the computing equipment. 在外汇差额中，只有 $18,600\$ 18,600 的汇兑损失应从净利润中剔除，因为其属于资本性质。由于该损失与购买计算设备的取得成本相关，汇兑损失应计入计算设备的资本津贴申报中。
The interest expense attributed to the office area rented out should be excluded from the net profit as it was incurred to generate rental income. The amount relating to the rented area should be determined based on the proportion of the floor area occupied for business purposes compared to the floor area occupied by the tenant. 归属于出租办公区域的利息费用应从净利润中剔除，因为该费用是为产生租金收入而发生的。与出租区域相关的金额应根据用于营业目的的楼面面积与租户占用的楼面面积的比例确定。
Of the various sponsorship expenses incurred, only the cash donation, which was not used to generate income, will have to be disallowed. However, the same donation qualified for a deduction at 2.5 times its amount from statutory income derived. The donation of apparel is a sponsorship expense incurred to publicise CCPL to the general public. The cost of lucky draw prizes was incurred to ensure employees had an enjoyable experience at the company-sponsored event. It is a staff welfare expense and should be deductible. 在各种发生的赞助费用中，只有未用于产生收入的现金捐赠需要被拒绝扣除。然而，同一笔捐赠可按其金额的 2.5 倍从法定收入中扣除。服装捐赠是为向公众宣传 CCPL 而发生的赞助费用。抽奖奖品的成本是为确保员工在公司赞助的活动中享受愉快体验而发生的。这属于员工福利费用，应予扣除。
In relation to the costs capitalised to the Balance Sheet, we need to differentiate between those that qualify for capital allowances claim and those that qualify for special deduction under Section 14N. 关于资本化入资产负债表的成本，我们需要区分那些符合资本津贴申报资格的成本和那些符合第 14N 条款特别扣除资格的成本。
Section 14N special deduction 第 14N 条款特别扣除
The qualifying costs should be deducted to form part of the adjusted trade profit. In the event the Section 14N deduction is not fully utilised, the unutilised amount will form part of the adjusted trade losses, the utilisation of which in other Years of Assessment is subject to satisfying the shareholding’ test. Many Candidates treated Section 14N deduction as part of a capital allowances claim which is incorrect. 合资格费用应予扣除，作为调整后贸易利润的一部分。如果第 14N 条款扣除未被充分利用，未利用的金额将成为调整后贸易亏损的一部分，其在其他评税年度的利用须满足持股测试。许多考生将第 14N 条款扣除视为资本津贴申报的一部分，这是错误的。
It should be noted that only renovation and refurbishment expenses incurred on business premises, as long as they do not affect the structure of the business premises, will be allowed deduction under Section 14N. Therefore, the renovation costs of $50,000 relating to the rental area will not qualify for the special deduction. As the accelerated write-off over 1 year was not opted for (as indicated in the information given), the Section 14N compliant costs incurred are to be claimed over 3 consecutive years. 应注意，只有在不影响营业场所结构的前提下，发生在营业场所的装修和翻新费用，才可根据第 14N 条款予以扣除。因此，与出租区域相关的 5 万美元装修费用不符合特别扣除资格。由于未选择加速折旧（如所提供信息所示），符合第 14N 条款的费用应在连续三年内申报扣除。
Capital allowances 资本津贴
Many Candidates did not seem to register that the 10 units of cabinets were acquired in YA 2023 where capital allowance is to be claimed over 3 years. As the unit cost of each cabinet is not more than $5,000\$ 5,000, the tax written down value (“TWDV”) of the cabinets can be claimed over 1 year, rather than the remaining 2 years of useful life. This is provided that the TWDV claimed together with the claim for 1-year write-off on new low-value assets acquired in YA 2024 (i.e., the meeting chairs) do not exceed the limit of $30,000\$ 30,000 per YA. Many Candidates do not seem to be aware of this. 许多考生似乎没有注意到这 10 台橱柜是在 2023 课税年度购入的，资本津贴应在 3 年内申报。由于每台橱柜的单价不超过 $5,000\$ 5,000 ，橱柜的税务账面价值（“TWDV”）可以在 1 年内申报，而不是在剩余的 2 年使用寿命内申报。前提是所申报的 TWDV 与 2024 课税年度新购低值资产（即会议椅）的一年内全额扣除的申报总额不超过每课税年度 $30,000\$ 30,000 的限额。许多考生似乎对此并不知情。
Many Candidates also did not include the exchange loss arising from the purchase of the computing equipment in their capital allowance claim on the said equipment. 许多考生在申报上述计算设备的资本津贴时，也未将因购买该设备产生的汇兑损失计入。
Income from non-trade sources 非贸易来源收入
The dividend income from Epic Games Inc., was remitted during the basis period for YA 2024 as the dividend was used to settle a debt arising from CCPL’s Singapore business. The dividend income was omitted from many answers. Epic Games Inc.的股息收入在 2024 课税年度的计税期间内汇出，因为该股息用于偿还 CCPL 新加坡业务产生的债务。许多答案中遗漏了该股息收入。
The interest income from Citibank Singapore is taxable as the tax exemption is not extended to companies with operations in Singapore. 来自花旗银行新加坡的利息收入应纳税，因为税收豁免不适用于在新加坡有业务的公司。
The total interest income from the overseas deposit placements accumulated over the years totalling $154,000\$ 154,000 was remitted to Singapore during the basis period for YA 2024 and will be taxable. Many Candidates did not subject $154,000\$ 154,000 to tax and only included $34,000 in their computations. 多年来累计的海外存款利息总额为 $154,000\$ 154,000 ，在 2024 课税年度的计税期间汇入新加坡，将被征税。许多考生未将 $154,000\$ 154,000 纳税，仅在计算中包括了 34,000 美元。
The expenses relating to the rental income were either not deducted from the rental income or not fully accounted for in many answers submitted. 与租金收入相关的费用在许多提交的答案中未从租金收入中扣除或未完全计入。
Part (b) 第(b)部分
Many Candidates appeared unaware of the circumstances under which rental paid for the use of movable property outside Singapore is not covered by the deeming provisions under Section 12(7)(d) - use of movable property outside Singapore in relation to an overseas business trip. Additionally, many Candidates scored zero marks for this question part. 许多考生未能意识到在何种情况下，支付用于新加坡境外动产使用的租金不适用第 12(7)(d)条款的推定规定——即与海外出差相关的新加坡境外动产使用。此外，许多考生在本题部分得分为零。
Question 2 问题 2
This question required Candidates to compute the tax liability of a female taxpayer who derived Singapore-sourced income from three activities - employment, royalty and a sole proprietorship business. Overall, the performance of this question was similar to Question 1, with most Candidates being able to prepare the tax computation competently. However, the answers submitted for part (b) were notably poor. 本题要求考生计算一名女性纳税人从三项活动中获得的新加坡来源收入的税务负担——雇佣收入、特许权使用费和个体经营业务。总体而言，本题的表现与问题 1 相似，大多数考生能够胜任税务计算。然而，提交的(b)部分答案明显较差。
Part (a) (a)部分
This part of the question was generally well-handled by many Candidates apart from the following errors: 除了以下错误外，这部分问题大多数考生处理得较好：
Many Candidates incorrectly subjected the severance compensation of $357,000\$ 357,000 to tax. This compensation is a capital receipt as it was paid to Linh Nguyen for loss of employment even though the compensation was based on her last drawn salary. The compensation is not for employment services rendered, or to be rendered, by her. 许多考生错误地将 $357,000\$ 357,000 的遣散补偿金计入应税收入。该补偿金属于资本性收入，因为它是支付给 Linh Nguyen 的失业补偿，尽管补偿金额是基于她最后的工资计算的。该补偿金并非针对她已提供或将提供的劳动服务。
Many Candidates do not seem to be aware that the taxation of per diem allowances given to employees to cover their daily living expenses during overseas business trips, is dependent on whether the allowance given by the employer is within the prescribed daily rate provided by CIT. Where the actual rate of allowance given by the employer is within the CIT’s prescribed rate, it will not be taxable. However, if it exceeds the prescribed rate, only the excess amount will be taxable. 许多考生似乎不了解，给予员工用于覆盖海外出差期间日常生活费用的每日津贴的税务处理，取决于雇主支付的津贴是否在 CIT 规定的每日标准范围内。如果雇主支付的实际津贴率在 CIT 规定的标准范围内，则不征税；但如果超过规定标准，只有超出部分需纳税。
Of the expenses incurred by Linh, only the business entertainment and the chauffeured private hire car expenses are deductible. Many Candidates claimed a deduction of car expenses of $2,500\$ 2,500, despite Section 15(1)(k)15(1)(\mathrm{k}) specifically prohibited deductions for expenses related to passenger cars used in Singapore, with exceptions only for taxis and chauffeured private hire cars. Linh 发生的费用中，只有商务招待费和带司机的专车费用可扣除。许多考生申报了 $2,500\$ 2,500 的汽车费用扣除，尽管第 15(1)(k)15(1)(\mathrm{k}) 条明确禁止扣除与在新加坡使用的乘用车相关的费用，唯一例外是出租车和带司机的专车。
With respect to the business profits derived from her tax consulting business, some Candidates made adjustments to the salary paid to her husband. No adjustment was required as his remuneration was within the market rate for similar duties. 关于她的税务咨询业务所产生的营业利润，一些考生对支付给她丈夫的薪金进行了调整。由于其报酬在类似职责的市场水平内，因此无需调整。
The personal reliefs available to Linh were generally correctly claimed by most Candidates as follows: 大多数考生普遍正确申报了 Linh 可享受的个人减免，具体如下：
i. Parent relief was claimed by Linh on both her parents as they are living in Singapore, and they did not derive annual income in excess of $4,000\$ 4,000. The lottery winnings won by her mother do not constitute income; that is a windfall gain. i. Linh 为其双方父母申报了父母赡养减免，因为他们居住在新加坡，且年收入未超过 $4,000\$ 4,000 。其母亲赢得的彩票奖金不构成收入；那是一笔意外之财。
ii. Grandparent caregiver relief is available even where the child is above 12 years old provided the child is not married and handicapped which is applicable to her youngest child, Trent. ii. 即使孩子超过 12 岁，只要孩子未婚且有残疾，祖父母照顾者减免仍然适用，这适用于她最小的孩子 Trent。
iii. All three children qualify for Child Relief as well as Working Mother’s Child Relief as they are all studying full-time and are Singapore citizens. However, the qualifying and handicapped child relief should be claimed by her spouse, Toby, as Linh has maximised her overall personal relief claim at $80,000\$ 80,000. Toby has a salary of $36,000\$ 36,000 and the Child Reliefs together with other reliefs applicable to him will enable him to achieve a chargeable income below $20,000. iii. 所有三个孩子均符合子女减免以及在职母亲子女减免的资格，因为他们都是全日制学生且为新加坡公民。然而，符合条件且有残疾的子女减免应由她的配偶 Toby 申报，因为 Linh 已将其个人减免额度最大化至 $80,000\$ 80,000 。Toby 的薪资为 $36,000\$ 36,000 ，子女减免及其他适用于他的减免将使其应纳税收入低于 20,000 美元。
iv. The WMCR on Trent should be capped at $42,500\$ 42,500 as total relief on each child is capped at $50,000. iv. Trent 的在职母亲子女减免应限制在 $42,500\$ 42,500 ，因为每个孩子的总减免上限为 50,000 美元。
v. CPF relief for contributions made on her additional wages was not calculated correctly by many Candidates. v. 许多考生未正确计算她额外工资所缴纳的公积金减免。
vi. CPF cash top-up relief of $4,000\$ 4,000. vi. CPF 现金补充减免 $4,000\$ 4,000 。
Part (b) 第(b)部分
This question part was not well answered as most answers given were not complete. Although Candidates may be aware of the option to voluntarily disclose the error/omission in the tax return submitted by Linh, many were not aware of the actual deadline to make the voluntary disclosure to have the penalty waived - one year from the submission deadline of the relevant tax return. 本题部分回答不佳，大多数答案不完整。尽管考生可能知道可以自愿披露 Linh 提交的纳税申报表中的错误/遗漏，但许多人不知道自愿披露以免除罚款的实际截止日期——即相关纳税申报表提交截止日期起一年内。
Question 3 问题 3
This question comprises two parts and was the best performing question overall with both parts competently answered. 本题包含两个部分，是整体表现最好的题目，两个部分均有较为出色的回答。
Part (a) (a)部分
The GST analysis of transactions given in part (a) was mostly well-attempted. Most Candidates were able to answer in the format required. To be clear, (a)部分中关于交易的 GST 分析大多完成得较好。大多数考生能够按照要求的格式作答。需要明确的是，
The three columns under “Value of Supply” are meant to capture values relating to sales or income received by the GST-registered trader. Thus, where the output tax is $0, there should be a value of supply under columns marked “ZR” or “EX” “供应价值”下的三列旨在记录 GST 注册交易者的销售或收入相关数值。因此，当输出税为$0 时，应在标有“ZR”或“EX”的列下填写供应价值。
or insert “OS” (out of scope supply made) or “NS” (no supply made) under the column marked “Others”. 或在标有“其他”栏下插入“OS”（范围外供应）或“NS”（未发生供应）。
The “Value of Taxable Purchases” is meant to capture the value of supply in respect of purchases made where the input GST is claimable. Where the input GST is not claimable, you need to explain why there is no input tax claim by denoting under the column marked “Others” as follows: “应税采购价值”旨在反映可申报进项 GST 的采购供应价值。若进项 GST 不可申报，需在标有“其他”栏下说明未申报进项税的原因，具体如下：
“EX” for purchases exempted from GST. “EX”表示采购免征 GST。
“EXS” for purchases where the input tax credit is not allowed as the purchase was made to generate sales exempted from GST. “EXS”表示因采购用于产生免征 GST 的销售，故不允许申报进项税抵免。
“BL” for blocked input tax claim. “BL” 表示被阻止的进项税申报。
“NS” where there is no supply in respect of the payment made. “NS” 表示所支付款项不涉及供应。
“OS” where the purchase is out of scope. “OS” 表示采购不在征税范围内。
“ZR” where the purchase qualifies for zero-rating. “ZR” 表示采购符合零税率资格。
It is stated in the opening paragraphs that all expenses, sales and income values given are exclusive of GST (these are also the values usually recorded in the P & L A/C). However, where reference is made to cash received/recovered or cash paid, the amounts given would usually be inclusive of GST (this corresponds to our own personal experience when making payments to vendors/suppliers). Many Candidates stumbled in their answers on those transactions involving actual cash receipts or cash deposits. The cash values given in Transactions (iii) - $8,000, (iv) $13,000 and (v) - $2,160 are inclusive of GST. 开头段落中说明，所有费用、销售和收入数值均不含 GST（这些数值通常也记录在损益账户中）。然而，当提及收到/回收的现金或支付的现金时，所给金额通常包含 GST（这与我们向供应商付款时的个人经验相符）。许多考生在涉及实际现金收款或现金存款的交易中答题时出现了困难。交易(iii)中给出的现金金额为 8,000 美元，(iv)为 13,000 美元，(v)为 2,160 美元，这些金额均含 GST。
The following errors were also noted: 还发现了以下错误：
A few Candidates seem to be unaware that goods imported into Singapore will be subjected to GST at the standard rate even though the place of supply originated from outside Singapore (a number of Candidates identified the purchase as out-of-scope supply). Input GST is thus payable on the supplies imported at the total cost of $54,000\$ 54,000 which includes the freight charges of $4,000\$ 4,000. 少数考生似乎不知道进口到新加坡的货物即使供应地点在新加坡境外，也需按标准税率缴纳 GST（部分考生将采购认定为境外供应）。因此，进口供应的进项 GST 应按总成本 $54,000\$ 54,000 缴纳，该总成本包括运费 $4,000\$ 4,000 。
Deemed supply arises from the business goods given away to the charitable organisation and staff as well as the meals provided to staff. Thus, output GST at the standard rate needs to be accounted for on the above-deemed supply, except for the meals provided to staff. Food and beverages catered for employees do not require output GST to be accounted for, while input tax on the purchase of the meals can be claimed for input tax credit. 视同供应是指企业赠送给慈善机构和员工的商品以及提供给员工的餐食。因此，除员工餐食外，上述视同供应需按标准税率计算销项 GST。为员工提供的餐饮不需计算销项 GST，但购买餐食的进项税可申报进项税抵扣。
Candidates mostly lost marks due to errors or incorrect answers submitted as shared above. 考生大多因上述错误或提交了不正确的答案而失分。
Part (b) （b）部分
This question part was reasonably attempted by the Candidates. Most Candidates were able to identify the correct tax rate of 8%8 \% to be applied to the equipment sold 该部分问题考生尝试得较为合理。大多数考生能够正确识别出售设备应适用的税率为 8%8 \% 。
in 2023, although a number of the Candidates could not explain the rationale behind this. Many Candidates scored zero marks for this question part. 在 2023 年，尽管许多考生无法解释其背后的理由，许多考生在此题部分得分为零。
Of the Candidates who attempted the question part, most Candidates could highlight the condition for carry forward relief, identify at least one comparison date and the minimum shareholding required. However, many Candidates could not articulate clearly how this test will be met especially since it is not stated in the information when the loss item will be utilised. 尝试回答该问题部分的考生中，大多数能够突出结转抵免的条件，识别至少一个比较日期和所需的最低持股比例。然而，许多考生未能清楚阐述如何满足该测试，尤其是因为信息中未说明亏损项目何时被利用。
Part (b) 第（b）部分
Most Candidates were able to list the conditions for group relief but many did not explain when the minimum 75%75 \% shareholding is to be met - the last day of the basis period to the YA where group relief is to be applied. Many Candidates also did not point out how the amount to be transferred is to be arrived at - the lower of claimant’s assessable income and transferor’s total loss item available for transfer. 大多数考生能够列出集团抵免的条件，但许多人未解释最低 75%75 \% 持股比例应在何时满足——即申请集团抵免的评税年度基础期的最后一天。许多考生也未指出如何确定转让金额——应为申领方应评税收入与转让方可转让的总亏损项目中的较低者。
Part (c) 第（c）部分
Many Candidates passed this question part as Candidates were able to start off the computation correctly. However, many also lost marks as the group relief transfer value was incorrectly computed to include the loss item from the prior YA. Many do not seem to know that loss items can be transferred for group relief only if it arises from the same YA as when assessable income is derived. 许多考生通过了这一部分问题，因为他们能够正确开始计算。然而，许多人也因此失分，因为集团减免转让价值被错误地计算为包括前一课税年度的亏损项目。许多人似乎不知道，亏损项目只有在与应评税收入产生的同一课税年度内，才能用于集团减免转让。
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