Consultancy and Professional Services

Key requirements

Legal, accounting, engineering and comparable consultancy can qualify under section 21(3)(k) where the overseas person contracts wholly in business capacity and the service directly benefits qualifying overseas or registered Singapore persons. Direct connection with Singapore land or goods and accommodation or entertainment components can prevent that route. Overseas-land services have a separate section 21(3)(e) rule. Expense recovery as principal can be taxable reimbursement; a true agent’s disbursement is not its supply. Determine who is legally responsible for the supplier invoice and who may claim input tax. Foreign payment alone does not satisfy zero-rating.