The Group Tax Intern will support the Group Tax team in Singapore in managing tax compliance, reporting, and analysis across group entities. The intern will gain practical exposure to Singapore GST, Corporate Income Tax (CIT), Withholding Tax (WHT), and monthly Group Effective Tax Rate (ETR) analysis, with reference to IRAS regulations and internal group reporting requirements.
Key Responsibilities
1. GST and Corporate Income Tax (CIT) Data Collation
- Collate financial data required for Singapore GST reporting (e.g. F5 return workings, input/output tax schedules)
- Assist in gathering and organizing information for Singapore Corporate Income Tax computations, including tax-adjusted profit schedules
- Support reconciliation of GST and CIT data to the general ledger and management accounts
- Prepare and maintain supporting documents required for IRAS filings, audits, or reviews
- Assist in tracking tax filing deadlines and maintaining compliance documentation
2. Monthly Withholding Tax (WHT) Preparation
- Assist in the preparation of monthly Singapore withholding tax calculations on payments to non-residents (e.g. services, royalties, technical fees)
- Review invoices, contracts, and payment details to assess withholding tax applicability and rates under Singapore tax rules and tax treaties
- Support the preparation of withholding tax schedules and payment summaries
- Liaise with Accounts Payable and internal stakeholders to obtain accurate payment information
- Assist in ensuring timely submission and payment to IRAS
3. Monthly Group ETR Analysis Support
- Assist with monthly Group Effective Tax Rate (ETR) analysis, including data collection from Singapore and overseas entities
- Support reconciliation of current tax, deferred tax, and accounting profit for ETR computation
- Help prepare variance analysis between actual ETR, forecast, and prior periods
- Assist in compiling ETR reports and supporting schedules for Group Finance and Management
- Perform basic analytical reviews to identify unusual tax movements or trends
Learning Opportunities
- Exposure to Singapore corporate tax and indirect tax compliance in a group environment
- Understanding of IRAS regulations, deadlines, and documentation standards
- Hands‑on experience with tax data analysis, reconciliations, and reporting
- Insight into how tax considerations impact group financial results and ETR
