Ng Gek Teng and Richard Mackender

Ng Gek Teng

Gek Teng is Tax Director at Deloitte Singapore. She has more than 16 years of Singapore Goods and Services Tax (GST) experience in serving local and multinational companies in industries such as financial services, manufacturing, consumer products, hotel, air transportation, etc.

She has experience in assisting her clients that operates in a wide range of industries with reviews for purpose of GST Assisted Compliance Assurance Programme, GST Assisted Self-help Kit, and GST advisory services.

Gek Teng is also involved in the review of her clients’ GST systems for compliance and adequacy for GST return reporting purposes, preparation and submission of GST returns, reviewing GST returns, dealing with queries raised by the IRAS, and liaising with the IRAS on behalf of clients on issues such as applications for rulings, fines/penalties, and GST assessments raised by the IRAS. She also conducts regular GST training sessions and performs due-diligence reviews for her clients. 

Richard Mackender


Richard Mackender leads the GST service line for Deloitte Singapore and Southeast Asia, and the Corporate Secretarial Services team for Deloitte Singapore. He has more than 20 years of experience with Deloitte. He began his career in 1997 with Deloitte UK’s VAT team in London and moved to Singapore in 2003. 

Richard’s primary focus is advising businesses on the tax aspects of their activities from a Singapore perspective as well as when issues arise across Asia Pacific. Richard helped to establish the Corporate Secretarial Services offering within the organisation. The teams he lead make full use of technology and offshoring resources to deliver a consistent service in an efficient and cost-effective way.

Richard has a focus on technology, working closely with Tax Management Consulting and the Global Tax Centre Asia and is also the Tax and Legal CTO for the Southeast Asia Tax function as well as leading Innovation for Deloitte in Southeast Asia.

Richard holds a law degree from the University of Wales (UK) and subsequently trained as a Barrister. He was called to the Bar in October 1997 and is a member of Gray’s Inn.

He is also an Accredited Tax Advisor (GST) with the Singapore Chartered Tax Professionals (SCTP). He is contributing author for CCH’s Singapore Goods and Services Tax Guide and has co-authored a number of other books on indirect tax in Singapore and Asia Pacific.

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