How the GST will affect your SAL membership

The Singapore Government has announced that the Goods and Services Tax (GST) rate will be increased from:

 

  • 7% to 8% with effect from 1 Jan 2023; and
  • 8% to 9% with effect from 1 Jan 2024.

The new GST rates will apply to the following SAL goods and services:

 

(A) MEMBERSHIP FEES

Your SAL Membership Fee remains unchanged and is subjected to the prevailing GST rate. The following table sets out how the new GST rates will affect the fees paid by different categories of members:

 

Category

2022 at 7% GST

2023 at 8% GST

2024 at 9% GST

Associate Member

$214.00

$216.00

$218.00

Ordinary Member 1

$128.40

$129.60

$130.80

Ordinary Member 2

$288.90

$291.60

$294.30

Ordinary Member 3

$374.50

$378.00

$381.50

Fellow

$1,070.00

$1,080.00

$1,090.00

 

An invoice for the 2023 SAL Membership Fee will be issued after 01 Jan 2023 to comply with the revised GST rate. However, SAL can assist members who wish to pay their 2023 SAL membership fee before 31 Dec 2022 using this year’s prevailing GST rate (7%).

 

To facilitate this, please submit your request to [email protected] by 12 November 2022.

 

(B) EVENT REGISTRATIONS AND BOOK ORDERS

All new event registrations and book orders on or after 01 Jan 2023 will be subject to the revised GST rate of 8%.

 

(C) SENIOR COUNSEL AND SPECIALIST ACCREDITATION APPLICATIONS

Appointment fees for members applying for Senior Counsel and specialist accreditation on or after 01 Jan 2023 will be subject to the revised GST rate of 8%. The fees will be subject to the revised GST rate of 9% after 01 Jan 2024.

 

(D) LAWNET LEGAL RESEARCH SUBSCRIPTION

Subscription fees for 2023 will be subject to the revised GST rate of 8%. These will be first shown in invoices for January 2023, which will be issued in February 2023. The following statutory fees are exempt from GST: appointment fees for Notaries Public and Commissioners for Oaths.

 

(E) AUTHENTICATION AND LEGALISATION

Fees for authentication and legalisation services on or after 01 Jan 2023 will be subject to the revised GST rate of 8%.

 

(F) OUTSTANDING INVOICES

If members have outstanding SAL invoices that were generated with the prevailing 7% GST and remain unpaid beyond 31 December 2022, these invoices will not be revised to reflect the new GST rate. To avoid disruption to your membership privileges, SAL would like to encourage you to settle these outstanding invoices before 31 December 2022. To review your outstanding invoices, please login to SAL’s member portal using this link.

Waiver of Annual Fee

Read about  rules regarding waiver of annual fee.

Download the waiver form here.

Paying Your Annual Fee

Membership Application

Not a member? Apply here today!