GST - ISE Listing Approval

Information on ISE Approval

International Service Entities (ISEs) wishing to be approved by the Comptroller of Income Tax can now make their application using the online Web based application. Guidance on completing the form can also be found in this area.

Please note:

Income Tax understand that some trust company or fund services businesses are not applying for listing as an ISE as they take the view that  services they provide to managed entities may be zero rated for GST as an International Service.  This view is mistaken, please see the advisory note for further information. 

Information on FSI/ISEs and FAQs on ISEs are also available.

Before you complete the on screen application you may wish to download an Excel spreadsheet that will allow you to calculate your fee before you complete the web based application. The spreadsheet, which contains guidance notes, can be downloaded by following this link.

 

Page Last Updated: 11/04/2008