Your Partner in Nation Building

GST ACT •Legislation – GST S65A

SIGTAS

•Remittance –GST S65A

•Withholding – GST S65A

SIGTAS

•GST Remittance with S65A Credit

•Refund Process

Your Partner in Nation Building

GST S65A

• S65A(2) - Notwithstanding any other

provision of this Act, the

Commissioner may at any time, or

from time to time, by notice in

writing to a registered person, direct

that person to pay to the

Commissioner all taxes payable by

that person to his suppliers or to a

specified supplier.

Your Partner in Nation Building

Notice to Taxpayers by the Commissioner, direct registered persons to pay to Commissioner all tax payable by that person to his suppliers.

Payment to Commissioner

Advice to suppliers and Commissioner

Deemed payment from supplier

Supplier’s return

Liability for payment

Indemnity

Offence

Penalties

Your Partner in Nation Building

Previously GST S65A have been recorded manually.

SIGTAS can now be used to record, track, reconcile and transfer all S65A credits.

The withholder lodges a separate remittance for what they have withheld – where credits are recorded.

The withholder lodges a normal GST remittance for their business activity- independent to the credit information.

The withholdee lodges a normal GST remittance for their business activity which includes the claim for their credits.

Your Partner in Nation Building

•Lodges monthly return (G1) & (G2) form

•Require to complete G2 form by stating

the Name and Number of suppliers;

•Tax Identification Number (TIN)

•Amount of GST withheld.

Person

(Withholder)

•Capture and revise remittance

•Print Assessment Notice as normal –

notices are the exact same layout as

other notices

IRC

•Payments (withholdings) are credited

into the supplier’s GST account by

transaction officers.

IRC

Withholdings

Your Partner in Nation Building

•Lodge monthly return (G1)

Form.

•Declare in Block 3 line 16 of

the (G1) Form the amount

withheld by the exporter.

Supplier

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• To assist the GST collection and credits for

small-scale coffee growers, under Section

65A, a Coffee Exporter MAY act as a

withholding agent for GST.

• Taxpayer meetings were held in early 2017

to disseminate information to the coffee-

producing community.

• ALL Section 65A transactions – lodgements,

registrations and refund requests are to be

processed and managed through the new

process, in SIGTAS – without exception.

Coffee

Exporters

Your Partner in Nation Building

Your Partner in Nation Building

Person’s directed by the Commissioner to withhold Goods and Service Tax:

Advise the concern supplier of:-

The amount of GST paid to the IRC

The date of payment;

Advise the Commissioner:

Name and registration of each supplier

The amount remitted

The place of supply (location/province)

Your Partner in Nation Building

•Lodge monthly returns

•State the name and address of

exporter

•State total amount of sales to the

exporter

•State total amount of tax remitted to

Commissioner

Suppliers

Obligation

•Credit the payments into various

suppliers GST accounts per the name

list from the exporter

• Issue receipts to the suppliers and

notify the exporter.

IRC

Obligation