GOODS AND SERVICES TAX ACT 1993 新加坡《商品和服务税》

繁星追梦

PART 10

PROCEEDINGS

Comptroller, etc., may direct prosecution
68.—(1)  Subject to section 69, the Comptroller or such other officer as may be authorised by the Comptroller in that behalf may direct any prosecution for any offence under this Act and may authorise the incurring of such expense as may be necessary to the prosecution.
(2)  Any officer employed in the administration of this Act may conduct such prosecution on behalf of the Comptroller.

Consent of Public Prosecutor
69.  No prosecution may be commenced in respect of an offence under section 6, 62, 62C, 63, 65 or 66 except with the consent of the Public Prosecutor.
[15/2010]
[Act 35 of 2022 wef 01/01/2023]

Saving for criminal proceedings
70.  Nothing in this Act affects any criminal proceedings under any other written law.

Provisions as to evidence in legal proceedings
71.—(1)  Statements made or documents produced by or on behalf of any person are not inadmissible in evidence against the person in any proceedings to which this section applies by reason only that the person was or may have been induced to make the statements or produce the documents by any inducement or promise lawfully given or made by a person having any official duty under, or being employed in the administration of, this Act.

(2)  This section applies to any proceedings against the person in question —
(a)        under the provisions of section 59, 62 or 62C; or
[Act 35 of 2022 wef 01/01/2023]
(b)        for the recovery of any sum due from the person whether by way of tax or penalty.

Evidence by certificate, etc.
72.—(1)  A certificate purporting to be under the hand of the Comptroller —
(a)        that a person was or was not, at any date, registered under this Act;
(b)        that any return required by or under this Act has not been made or had not been made at any date;
(c)        that any return made under this Act has been made by the person named therein;
(d)        that any tax shown as due in any return or assessment made under this Act has not been paid; or
(e)        that any penalty and the amount thereof shown as due from the person named therein,
is sufficient evidence of that fact until the contrary is proved.

(2)  Any document purporting to be a certificate under subsection (1) is, until the contrary is proved, deemed to be such a certificate.

Service of summons
73.—(1)  Every summons issued by a court against any person in connection with any offence under this Act may be served on the person —
(a)        by delivering the summons to the person or to some adult member of the person’s family at the person’s last known place of residence;
(b)        by leaving the summons at the person’s usual or last known place of residence or business in an envelope addressed to the person;
(c)        by sending the summons by registered post addressed to the person at the person’s usual or last known place of residence or business; or
(d)        where the person is a body of persons or a company —
(i)        by delivering the summons to the secretary or other similar officer of the body of persons or company at its registered office or principal place of business; or
(ii)        by sending the summons by registered post addressed to the body of persons or company at its registered office or principal place of business.

(2)  Any summons sent by registered post to any person in accordance with subsection (1) is deemed to be duly served on the person to whom the letter is addressed at the time when the letter would, in the ordinary course of post, be delivered and in proving service of the summons, it is sufficient to prove that the envelope containing the summons was properly addressed, stamped and posted by registered post.

Notice to attend court
73A.—(1)  Where the Comptroller has reasonable grounds to believe that a person has committed an offence under this Act that is punishable by a fine or by an imprisonment term not exceeding 12 months or both, the Comptroller may, in lieu of applying to a court for a summons, serve on that person a written notice, containing such information as may be prescribed by regulations made under section 86, requiring that person to attend at the court described, at the time and on the date specified in the notice.

(2)  The Comptroller must, if so required by a court, produce a copy of the notice to the court.

(3)  The notice may be served on the person alleged to have committed the offence in the manner provided in section 73, as if it were a summons issued by a court.

(4)  On a person appearing before a court pursuant to such notice, the court is to proceed as though the person were produced before the court under section 153 of the Criminal Procedure Code 2010.

(5)  If a person on whom such notice has been served fails to appear before a court in accordance with the notice, the court may, if satisfied that the notice was duly served —
(a)        issue a warrant for the arrest of the person, unless that person has before that date been permitted to compound the offence; or
(b)        proceed with the matter in the absence of the person pursuant to section 156 of the Criminal Procedure Code 2010, and a reference in that section to a summons or notice to attend court is to a written notice served under this section.

(6)  Upon a person arrested pursuant to a warrant issued under subsection (5)(a) being produced before a court, the court is to proceed as though the person were produced under section 153 of the Criminal Procedure Code 2010.

(7)  The Comptroller may, at any time before the date specified in the notice, cancel the notice.
[Act 30 of 2023 wef 01/01/2024]

Offences by bodies of persons and by agents and employees
74.—(1)  Where an offence under this Act has been committed by a company, firm, society or other body of persons, any person who at the time of the commission of the offence was a director, manager, secretary or other similar officer or a partner of the company, firm, society or other body of persons or was purporting to act in that capacity is deemed to be guilty of that offence unless the person proves that —
(a)        the offence was committed without the person’s consent or connivance; and
(b)        the person exercised all such diligence to prevent the commission of the offence as the person ought to have exercised, having regard to the nature of the person’s functions in that capacity and to all the circumstances.

(2)  Where any person would be liable under this Act to any punishment or penalty for any act, omission, neglect or default the person shall be liable to the same punishment or penalty for every such act, omission, neglect or default of any agent or employee, or of the employee of the agent provided that the act, omission, neglect or default was committed by —
(a)        the employee in the course of the employee’s employment;
(b)        the agent when acting on behalf of the person; or
(c)        the employee of the agent when acting in the course of the employee’s employment in such circumstances that had the act, omission, neglect or default been committed by the agent, the agent’s principal would have been liable under this section.

Composition of offences
75.—(1)  The Comptroller or any person authorised by the Comptroller may compound any offence under this Act that is prescribed to be a compoundable offence by accepting from the person reasonably suspected of having committed the offence a sum not exceeding $5,000.

(2)  On payment of the sum of money, no further proceedings are to be taken against that person in respect of such offence.

(3)  The Minister may make regulations to prescribe the offences which may be compounded.

(4)  All sums received for the composition of offences under this section must be paid into the Consolidated Fund.

Jurisdiction of court
76.  A District Court or a Magistrate’s Court shall have jurisdiction to hear and determine all offences under this Act and, despite anything to the contrary in the Criminal Procedure Code 2010, shall have power to impose the full penalty or punishment in respect of any offence under this Act.

Proceedings for offences and penalties under Customs Act 1960
77.  Parts 14 and 15 of the Customs Act 1960 (Provisions as to Trials and Proceedings; and Offences and Penalties) and such other related provisions of that Act as the Minister may by order specify apply, with such exceptions, adaptations and modifications as may be prescribed in that order, in relation to offences under this Act (which include any act or omission in respect of which a penalty is imposed) and penalties imposed under this Act as they apply in relation to offences and penalties under the Customs Act 1960 as defined in that Act; and accordingly in those provisions as they apply by virtue of this section the reference to customs duty or excise duty is to be construed as a reference to the tax.

繁星追梦

PART 11

COLLECTION AND ENFORCEMENT

Recovery of tax and penalty
78.—(1)  Tax due from any person is, despite any objection or appeal against any decision of the Comptroller, recoverable as a debt due to the Government and the Comptroller may, in the Comptroller’s own name, sue for such tax by way of a specially endorsed originating claim.
[Act 25 of 2021 wef 01/04/2022]
(2)  Where an invoice shows a supply of goods or services as taking place with tax chargeable on it, an amount equal to that which is shown on the invoice as tax or, if the tax is not separately shown, to so much of the total amount shown as payable as is to be taken as representing tax on the supply, is recoverable from the person who issued the invoice.

(3)  Subsection (2) applies whether or not —
(a)        the invoice is a tax invoice issued under section 41;
(b)        the supply shown on the invoice actually takes or has taken place, or the amount shown as tax, or any amount of tax, is or was chargeable on the supply; or
(c)        the person issuing the invoice is a taxable person.
(3A)  Any sum recoverable from a person under subsection (2) is, if it is in any case tax, recoverable as such and is otherwise recoverable as a debt due to the Government.

(4)  In any proceedings referred to in subsection (1), the production of a certificate signed by the Comptroller that any tax and the amount thereof shown as due in any return or assessment made pursuant to this Act from a person named therein is sufficient evidence of that fact and the amount so due and is sufficient authority for the court to give judgment for that amount.

(5)  The Minister may by regulations make provision for —
(a)        authorising distress to be levied on the goods and chattels of any person refusing or neglecting to pay any tax due from the person or any amount recoverable as if it were tax due from the person;
(b)        the disposal of any goods or chattels on which distress is levied under the regulations; and
(c)        the imposition and recovery of costs, charges, expenses and fees in connection with anything done under the regulations.

(6)  Any penalty imposed under this Act is, for the purposes of this Act and the Limitation Act 1959, recoverable as if it were tax due and payable under this Act and accordingly section 6(4) of the Limitation Act 1959 does not apply to such penalty.

(7)  For the purposes of this section, tax includes any penalty or any other money which a person is liable to pay to the Comptroller under this Act.

Power to appoint agent, etc., for recovery of tax
79.—(1)  The Comptroller may by written notice, if the Comptroller thinks it necessary, declare any person to be the agent of any other person.
[33/2008]

(2)  The person declared the agent under subsection (1) is the agent of such other person for the purposes of this Act and may be required to pay any tax due or which may become due from any moneys, including pensions, salary, wages or any other remuneration, which, at the date of receipt of the notice or at any time not later than 90 days thereafter may be held by the firstmentioned person for or due by the firstmentioned person to the person whose agent the firstmentioned person has been declared to be, and in default of such payment, the tax is recoverable from the firstmentioned person in the manner provided by section 78.
[33/2008]

(3)  For the purposes of this section, the Comptroller may require any person to give the Comptroller information as to any moneys, funds or other assets which may be held by the person for, or of any moneys due by the person to, any other person.

(4)  For the purposes of payment of any tax due from any moneys referred to in subsection (2) in a joint account at any bank or from the proceeds of sale of any immovable property owned by 2 or more persons as joint owners, the following provisions apply:
(a)        the person declared by the Comptroller under subsection (1) to be the agent of any person who is an owner of such moneys must —
(i)        within 14 days after the receipt of the notice under subsection (1), send a notice by registered post addressed to every owner of such moneys at the address last known to the agent informing the owner of such declaration; and
(ii)        retain such amount of the moneys as is presumed under paragraph (b) to be owned by the person from whom tax is due and, subject to paragraph (c), within 42 days after the receipt of the notice under subsection (1), pay over the tax due from such amount to the Comptroller;
(b)        it is presumed, until the contrary is proved, that the holders of a joint account at any bank have equal share of the moneys in the account as at the date of receipt of the notice under subsection (1) and that the joint owners of any immovable property share the proceeds of sale of the property equally;
(c)        any owner of such moneys who objects to the share presumed under paragraph (b) must give notice of that owner’s objection in writing to the person declared to be the agent under subsection (1) within 28 days after the receipt of the notice of the agent under paragraph (a)(i), or within such further period as the Comptroller may allow, and furnish proof as to that owner’s share of the moneys;
(d)        where an objection under paragraph (c) has been received, the person declared to be the agent must —
(i)        retain the amount of such moneys referred to in paragraph (a)(ii) until such time as the Comptroller by notice under paragraph (e) informs the agent of the Comptroller’s decision on the objection; and
(ii)        inform the Comptroller of the objection within 7 days after the receipt of the objection;
(e)        the Comptroller must consider the objection and must by written notice inform the person declared to be the agent of the Comptroller’s decision and the agent must, despite any appeal under paragraph (f), pay over any tax due from the share of moneys decided by the Comptroller as the amount, not exceeding the amount presumed under paragraph (b) to be the share of the person by whom the tax is payable, held by the agent for or due by the agent to the person;
(f)        any owner of such moneys aggrieved by the decision of the Comptroller under paragraph (e) may appeal against the decision to the Board of Review and the provisions of Part 8 apply, with the necessary modifications, to the appeal;
(g)        for the purpose of this subsection, “joint account” means any account in the names of 2 or more persons but excludes any partnership account, trust account and any account where a minor is one of the joint account holders.
[42/2020]

(5)  Where an agent makes any payment of moneys to the Comptroller under this section —
(a)        the agent is deemed to have been acting under the authority of the person by whom the tax is payable (called in this section the defaulting taxpayer);
(b)        the amount of the tax due from the defaulting taxpayer is reduced by the amount paid by the agent to the Comptroller; and
(c)        the amount of the reduction is, to the extent of that amount, deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys held by the agent for or due from the agent to the defaulting taxpayer.
[33/2008]
(5A)  Where —
(a)        an amount of tax is due from any person under this Act otherwise than as an agent under this section;
(b)        except for this subsection, an amount is or would, at any time during the period of 90 days after the date of the receipt of the notice in paragraph (c), be payable by the Government to the defaulting taxpayer by or under any written law, contract or scheme; and
(c)        before payment of the amount referred to in paragraph (b) is made to the defaulting taxpayer, the Comptroller serves notice on any public officer (including an employee appointed under section 9(3) of the Inland Revenue Authority of Singapore Act 1992) by whom the payment is to be made that the tax is due from the defaulting taxpayer,
then the public officer is, despite any other written law, contract or scheme, entitled to reduce the amount referred to in paragraph (b) by the amount of the whole or any part of the tax referred to in paragraph (a), and if the public officer makes such a reduction —
(d)        the amount of the tax referred to in paragraph (a) is reduced by the amount of the reduction; and
(e)        the amount of the reduction is, to the extent of such amount, deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys referred to in paragraph (b) to the defaulting taxpayer.
[33/2008; 21/2013]

(6)  For the purposes of this section, “tax” includes any penalty or any other money which a person is liable to pay to the Comptroller under this Act.

Indemnification of agent
80.  Every person liable under this Act for the payment of tax on behalf of another person may retain out of any money coming to the firstmentioned person’s hands on behalf of the other person so much thereof as is sufficient to pay the tax; and is indemnified against any person for all payments made by the firstmentioned person in pursuance and by virtue of this Act.

Power to require security and production of evidence
81.—(1)  The Comptroller may, as a condition of allowing or repaying any input tax to any person, require the production of such documents relating to the tax as may have been supplied to that person.

(2)  The Comptroller may, if he or she thinks it necessary for the protection of the revenue, require as a condition of making any payment under section 19(5) the giving of such security for the amount of the payment as appears to the Comptroller appropriate.

(3)  Where it appears to the Comptroller requisite to do so for the protection of the revenue, the Comptroller may require any person, as a condition of the person’s importing any goods or supplying goods or services under a taxable supply, to give security, or further security, of such amount and in such manner as the Comptroller may determine, for the payment of any tax which is or may become due from the person.

(4)  Any person who without any reasonable cause fails to furnish such security as is required under subsection (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.

(5)  In this section —
“document” includes, in addition to a document in writing —
(a)        any map, plan, graph or drawing;
(b)        any photograph;
(c)        any label, marking or other writing which identifies or describes anything of which it forms a part, or to which it is attached by any means;
(d)        any disc, tape, soundtrack, or other device in which sounds or other data (not being visual images) are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced therefrom;
(e)        any film (including microfilm), negative, tape, disc or other device in which one or more visual images are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced therefrom; and
(f)        any paper or other material on which there are marks, impressions, figures, letters, symbols or perforations having a meaning for persons qualified to interpret them;
“writing” includes any mode of representing or reproducing words, figures, drawings or symbols in a visible form.

Recovery of tax from persons leaving Singapore
82.—(1)  Where the Comptroller is of the opinion that any person —
(a)        is about or is likely to leave Singapore without paying all tax assessed on or due from the person under this Act; or
(b)        being outside Singapore, is likely, if the person returns to Singapore, to leave Singapore without paying all tax assessed on or due from the person under this Act,
then the Comptroller may issue a certificate containing particulars of such tax and a direction to the Controller of Immigration to prevent the person from leaving Singapore without paying the tax or furnishing security to the satisfaction of the Comptroller for payment of the tax.
[1/2016]

(2)  Subject to the provisions of any order issued or made under any written law for the time being in force relating to banishment or immigration, the Controller of Immigration must pursuant to the direction take, or cause to be taken by any immigration officer, such measures as may be necessary to prevent the person named in the direction from leaving Singapore until payment of the tax has been made or secured, including the use of such force as may be necessary and, if appropriate, the detention of any passport, certificate of identity or other travel document and any exit permit or other document authorising such person to leave Singapore.

(3)  At the time of issue of the certificate under subsection (1), the Comptroller must issue to the person named in the certificate a notification thereof.
[Act 33 of 2022 wef 04/11/2022]
(3A)  Any proceedings under this section are not invalidated on the ground that the notification under subsection (3) had not been received.

(4)  Payment of the tax to a customs or immigration officer or production of a certificate signed by the Comptroller stating that the tax has been paid or secured, is sufficient authority for allowing such person to leave Singapore.

(5)  Any person who, knowing that a direction has been issued under subsection (1) for the prevention of the person’s departure from Singapore, voluntarily leaves or attempts to leave Singapore without paying all tax assessed on or due from the person under this Act or furnishing security to the satisfaction of the Comptroller for payment thereof, shall be guilty of an offence and may be arrested, without warrant, by any immigration officer.

(6)  No civil or criminal proceedings may be instituted or maintained against the Government, the Controller of Immigration or any customs or immigration officer in respect of anything lawfully done under this section.

(7)  A reference in this section to tax due from a person under this Act includes —
(a)        an amount which becomes payable to the Comptroller by a tourist or a person holding himself or herself out to be a tourist, after the approval for the refund of the amount is revoked under a scheme for the refund established by regulations made under section 25; and
(b)        any surcharge, and any interest on any tax or surcharge, under section 45A, 47 or 47A.
[42/2020]

(8)  In subsection (7), “tourist” means a tourist as defined in regulations establishing the scheme referred to in that subsection.
[1/2016]

Power to take samples
83.—(1)  The Comptroller or an officer authorised by the Comptroller, if it appears to the Comptroller necessary for the protection of the revenue against mistake or fraud, may at any time take, from the goods in the possession of any person who supplies goods, such samples as the Comptroller or the authorised person may require with a view to determining how the goods or the materials of which they are made ought to be or to have been treated for the purposes of tax.

(2)  Any sample taken under this section must be disposed of and accounted for in such manner as the Comptroller may direct.

Seizure of goods
83A.—(1)  Without affecting section 21(8) and except where any written law relating to customs or excise duties on imported goods under section 26 applies, any specially authorised officer may seize, or prohibit the disposal of or dealing in, any goods (including the receptable or package in which the goods are found) —
(a)        which are suspected to have been used or intended to be used to commit an offence under this Act; or
(b)        which are suspected to constitute evidence of an offence under this Act or which may aid in any investigation or prosecution in connection with such offence.
[42/2020]

(2)  Whenever any goods are seized, the specially authorised officer must immediately give notice of the seizure and the grounds thereof to the owner of the goods, if known, except that the notice is not required to be given where the seizure is made on the person, or in the presence of the offender or the owner or the owner’s agent.
[42/2020]

(3)  Any goods of a perishable nature or any animal or bird seized may be sold immediately and the proceeds of sale held to abide the result of any prosecution or claim.

(4)  Any goods which are of a dangerous character or which cannot be removed without undue expense may be destroyed on the instructions of the Comptroller.

(5)  The Comptroller may release any goods seized to the importer, owner or person having custody of the goods subject to such conditions and on such security as the Comptroller may require.

(6)  Where the goods liable to seizure are found in any vehicle, vessel not exceeding 200 tons net registered tonnage or aircraft, such vehicle, vessel or aircraft may be seized in order to facilitate the removal or transportation of those goods.

(7)  If a specially authorised officer seizes any goods in the exercise of any power under subsection (1), the specially authorised officer must make a report of the seizure to a District Judge or Magistrate at the earlier of the following times:
(a)        when the specially authorised officer considers that the goods are not relevant for the purposes of any investigation, inquiry, trial or other proceeding under this Act;
(b)        one year after the date of seizure of the goods.
[42/2020]

(8)  Subsection (7) does not apply if, by the earlier time mentioned in that subsection —
(a)        the goods have been dealt with under subsection (3) or (4);
(b)        the goods have been released under subsection (5); or
(c)        the goods have been forfeited or released under section 83B.
[42/2020]

(9)  Subject to subsection (10) and to any provisions on forfeiture, confiscation, destruction or delivery in any other written law under which goods may be seized, the District Judge or Magistrate must, upon receiving a report mentioned in subsection (7), make such order as the District Judge or Magistrate thinks fit for —
(a)        the disposal of the goods;
(b)        the delivery of the goods to the person entitled to possession of the goods; or
(c)        if the person in paragraph (b) cannot be ascertained, the custody and production of the goods.
[42/2020]

(10)  The District Judge or Magistrate must not make an order under subsection (9) if —
(a)        there is any pending court proceeding under any written law in relation to the goods; or
(b)        the District Judge or Magistrate is satisfied that the goods are relevant for the purposes of any investigation, inquiry, trial or other proceeding under any written law.
[42/2020]

Goods liable to seizure liable to forfeiture
83B.—(1)  Subject to section 83J, all goods liable to seizure under the provisions of this Act are liable to forfeiture except for the vehicle, vessel or aircraft seized under section 83A(6).
[42/2020]

(2)  An order for the forfeiture or for the release of anything liable to forfeiture under the provisions of this Act is to be made by the court before which the prosecution with regard thereto has been held.

(3)  An order for the forfeiture of goods is to be made if it is proved to the satisfaction of the court that an offence under this Act has been committed and that the goods were the subject matter, or were used in the commission, of the offence, even though no person may have been convicted of the offence; and in the absence of such proof, the court may order the release of the goods to a person determined by the court.
[42/2020]

(4)  The court may, in an order for the forfeiture of goods under this section or by a subsequent order, further provide for the disposal of the goods in any manner as the court thinks fit.
[42/2020]

(5)  If an order is made under this section in a case in which an appeal lies, the order must not, except where the goods are perishable, be carried out until the period allowed for the appeal has lapsed or the appeal has been dealt with.
[42/2020]

83C.  [Repealed by Act 42 of 2020]

No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause
83D.  No person is, in any proceedings before any court in respect of the seizure of any goods seized in exercise or the purported exercise of any power conferred under this Act, entitled to the costs of the proceedings or to any damages or other relief other than an order for the return of the goods or the payment of their value unless the seizure was made without reasonable or probable cause.

Arrest of persons
83E.—(1)  The Comptroller, a specially authorised officer or a specially authorised customs officer (called in this section and sections 83F, 83G and 83H an arresting officer) may arrest without warrant any person whom the arresting officer reasonably believes —
(a)        is committing or attempting to commit, or employing or aiding any person to commit, or is abetting the commission of, any offence under section 62, 62C or 63 in connection with any refund sought or obtained pursuant to regulations made under section 25;
[Act 35 of 2022 wef 01/01/2023]
(b)        has in the person’s possession any goods —
(i)        used or intended to be used by any person to obtain any refund pursuant to regulations made under section 25, in circumstances that constituted or would constitute an offence under section 62, 62C or 63; or
[Act 35 of 2022 wef 01/01/2023]
(ii)        that may aid in any investigation or prosecution in connection with such offence; or
(c)        has committed an offence under section 62, 62C or 63 in connection with any refund sought or obtained pursuant to regulations made under section 25.
[52/2018; 42/2020]
[Act 35 of 2022 wef 01/01/2023]

(2)  Without affecting subsection (1), an arresting officer (other than a specially authorised customs officer) may arrest without warrant any person whom the arresting officer reasonably believes —
(a)        has committed any offence under section 62, 62C or 63; or
[Act 35 of 2022 wef 01/01/2023]
(b)        is doing any of the following:
(i)        destroying or attempting to destroy any document or thing with a view to hindering or obstructing the Comptroller, or an officer of the Inland Revenue Authority of Singapore charged with duties of investigation, in the exercise of his or her powers;
(ii)        deleting or attempting to delete any information contained in any thing with a view to hindering or obstructing the Comptroller or an officer mentioned in sub‑paragraph (i), in the exercise of his or her powers;
(iii)        resisting or attempting to resist, without reasonable excuse, the taking of any document or thing by the Comptroller or an officer mentioned in sub‑paragraph (i),
being any document, thing or information that may be relevant to an investigation of an offence under this Act, or that may be required as evidence in proceedings for an offence under this Act.
[52/2018]

(3)  An arresting officer may search or cause to be searched an arrested person.
[52/2018]

(4)  A woman must not be searched except by a woman.
[52/2018]

(5)  An arresting officer making an arrest must, without unnecessary delay and subject to subsection (8) and the regulations mentioned in subsection (10), take or send an arrested person before a Magistrate’s Court.
[52/2018]

(6)  An arresting officer must not detain in custody an arrested person for a longer period than under the circumstances of the case is reasonable.
[52/2018]

(7)  Such period must not exceed 48 hours, excluding the time necessary for the journey from the place of arrest to the Magistrate’s Court.
[52/2018]

(8)  An arrested person must not be released except —
(a)        on the person’s own bond;
(b)        on bail by a Magistrate or an arresting officer; or
(c)        under the special order in writing by a Magistrate or an arresting officer.
[52/2018]

(9)  If any arrested person escapes, he or she may, at any time afterwards, be arrested in accordance with this section and section 83F.
[52/2018]

(10)  The Minister may make regulations under section 86 to provide for —
(a)        any matter relating to the release of any person on any bond, bail or special order under subsection (8); and
(b)        the arrest of any person with or without warrant by an arresting officer for a breach of the conditions of a bond, bail or special order or other specified circumstances.
[52/2018]

No unnecessary restraint
83F.—(1)  In making an arrest, an arresting officer must touch or confine the body of a person to be arrested unless the person submits to arrest by word or action.
[52/2018]

(2)  If the person forcibly resists or tries to evade arrest, the arresting officer may use all reasonable means necessary to make the arrest.
[52/2018]

(3)  An arrested person must not be subject to more restraint than is necessary to prevent the person’s escape.
[52/2018]

(4)  An arresting officer may use handcuffs or any similar means of restraint on an arrested person to prevent the person from —
(a)        inflicting any bodily injury to himself or herself or others;
(b)        damaging any property;
(c)        creating any disturbance; or
(d)        escaping from custody.
[52/2018]

(5)  The handcuffs or means of restraint must not be used for the purpose of punishment.
[52/2018]

Arresting officer to be armed
83G.  An arresting officer may be provided with such batons and accoutrements as may be necessary for the effective discharge of his or her duties under sections 83E and 83F.
[52/2018]

Search of place entered by person sought to be arrested
83H.—(1)  This section does not apply to a specially authorised customs officer.
[52/2018]

(2)  If an arresting officer has reason to believe that a person to be arrested under section 83E is inside any building or place and demands entry to that building or place, any person who resides in or is in charge of the building or place must allow the arresting officer free entry and provide all reasonable facilities for a search in it.
[52/2018]

(3)  If entry to that building or place cannot be gained under subsection (2), it is lawful for the arresting officer to enter and search the building or place.
[52/2018]

(4)  After stating his or her authority and purpose and demanding entry to a building or place, the arresting officer who is unable to obtain entry may, for the purposes of subsection (3), break open any outer or inner door or window or use any other reasonable means to gain such entry.
[52/2018]

Arrested person may be orally examined
83I.—(1)  The Comptroller or any suitably qualified officer of the Inland Revenue Authority of Singapore charged with duties of investigation (called in this section an investigation officer), may examine orally a person arrested under section 83E(1).
[52/2018]

(2)  A person examined by an investigation officer need not state anything which —
(a)        the person is under any statutory obligation (other than sections 128, 128A, 129 and 131 of the Evidence Act 1893) to observe secrecy; or
(b)        is subject to legal privilege.
[52/2018]

(3)  A statement made by an arrested person must —
(a)        be reduced to writing;
(b)        be read over to the person;
(c)        if the person does not understand English, be interpreted in a language that the person understands; and
(d)        after correction (if necessary), be signed by the person.
[52/2018]

(4)  Any person who, without reasonable excuse, fails or refuses to answer any question when examined under subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.
[52/2018]

(5)  The generality of the term “reasonable excuse” in subsection (4) is not affected by subsection (2).
[52/2018]

(6)  Except as provided under subsection (2), it is not a defence to a charge under subsection (4) for a failure or refusal to provide any information demanded by an investigation officer that the person is under a duty of secrecy in respect of that information (called in this section a displaced duty of secrecy).
[52/2018]

(7)  A person who in good faith provides information demanded by an investigation officer under subsection (1) is not treated as being in breach of a displaced duty of secrecy.
[52/2018]

(8)  No civil or criminal action for a breach of a displaced duty of secrecy, other than a criminal action for an offence under subsection (9), shall lie against the person mentioned in subsection (7) for providing any information if the person had done so in good faith in compliance with a demand of an investigation officer under subsection (1).
[52/2018]

(9)  Any person who, in purported compliance with a demand of an investigation officer under subsection (1), provides any information known to the person to be false or misleading in a material particular —
(a)        without indicating to the investigation officer that the information is false or misleading and the part that is false or misleading; and
(b)        without providing correct information to the investigation officer if the person is in possession of, or can reasonably acquire, the correct information,
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both.
[52/2018]

Disposal of item furnished or seized
83J.—(1)  Any item furnished to or seized by the Comptroller or an officer authorised by the Comptroller under section 81 or 84 must —
(a)        where the item is produced in any criminal proceedings, be dealt with in accordance with section 364 of the Criminal Procedure Code 2010; or
(b)        in any other case, be dealt with in accordance with subsections (2), (3) and (4).
[52/2018]

(2)  The Comptroller or an officer authorised by the Comptroller must serve a notice on the owner of the item instructing the owner to take custody of it within the period specified in the notice, which must be at least 5 days after the date of service of the notice.
[52/2018]

(3)  If the owner fails to take custody of the item within the period specified in the notice, or where the owner is unknown or cannot be found —
(a)        if the item is a document (other than one specified in paragraph (d) or (e) of the definition of “document” in section 81(5)), the item may be disposed of in such manner as the Comptroller directs; or
(b)        if the item is anything not specified in paragraph (a), the Comptroller must make a report of this to a Magistrate.
[52/2018]

(4)  The Magistrate to whom a report is made under subsection (3)(b) may order the item to be forfeited or disposed of in such manner as the Magistrate thinks fit.
[52/2018]

(5)  Nothing in this section affects any right to retain or dispose of any item which may exist in law apart from this section.
[52/2018]

Power of Comptroller to obtain information and furnishing of information
84.—(1)  The Comptroller or any officer authorised by the Comptroller in that behalf —
(a)        has at all times full and free access to all buildings, places, documents, computers, computer programs and computer software (whether installed in a computer or otherwise) for any of the purposes of this Act;
(b)        has access to any information, code or technology which has the capability of retransforming or unscrambling encrypted data contained in or available to such computers into readable and comprehensive format or text for any of the purposes of this Act;
(c)        is entitled —
(i)        without fee or reward, to inspect, copy or make extracts from any such document, computer, computer program, computer software or computer output; and
(ii)        at any reasonable time to inspect and check the operation of any computer, device, apparatus or material which is or has been in use in connection with anything to which this section applies;
(d)        may take possession of any such document, computer, device, apparatus, material, computer program or computer software where in his or her opinion —
(i)        the inspection, checking, copying thereof or extraction therefrom cannot reasonably be performed without taking possession;
(ii)        any such items may be interfered with or destroyed unless possession is taken; or
(iii)        any such items may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of tax or penalty, or in proceedings by way of an appeal against an assessment;
(e)        is entitled to require —
(i)        the person by whom or on whose behalf the computer is or has been used, or any person having charge of, or otherwise concerned with the operation of the computer, device, apparatus or material, to provide the Comptroller or officer with such reasonable assistance as he or she may require for the purposes of this section; and
(ii)        any person in possession of decryption information to grant the Comptroller or officer access to such decryption information necessary to decrypt data required for the purposes of this section; and
(f)        is entitled to require a person in or at the building or place, and who appears to the Comptroller or officer to be acquainted with —
(i)        any facts or circumstances concerning the person’s or another person’s transactions (whether or not made in the course or furtherance of a business), that is relevant for the purposes of this Act; or
(ii)        any facts or circumstances that are relevant to an investigation of, or the prosecution of a person for, an offence under this Act,
to do any or both of the following:
(iii)        answer any question to the best of that person’s knowledge, information and belief;
(iv)        take reasonable steps to produce a document for inspection.
[34/2016; 52/2018; 33/2019]
(1A)  The Comptroller or a specially authorised officer may, for the purpose of investigating an offence under section 62, 62C or 63, break open any outer or inner door or window, or use any other reasonable means, to gain entry to a building or place.
[52/2018]
[Act 35 of 2022 wef 01/01/2023]
(1B)  The Comptroller or a specially authorised officer may only exercise the power under subsection (1A) if —
(a)        he or she has reason to believe that there is in that building or place any document or thing that may be, or that contains information that may be —
(i)        relevant to the investigation; or
(ii)        required as evidence in proceedings for the offence being investigated;
(b)        he or she has reason to believe that the document or thing is likely to be concealed, removed or destroyed, or the information is likely to be deleted, by any person; and
(c)        he or she is unable to gain entry to that building or place after stating his or her authority and purpose and demanding such entry.
[52/2018]
(1C)  To avoid doubt, the Comptroller or a specially authorised officer who has gained entry to a building or place by exercising his or her power under subsection (1A), may exercise any of his or her powers under subsection (1) after such entry.
[52/2018]
(1D)  The Comptroller or a specially authorised officer may, after gaining entry into a building or place under subsection (1) or (1A) for the purpose of investigating an offence under this Act, search or caused to be searched a person found in the building or place for any document or thing which may be relevant for the investigation, or is required as evidence in proceedings for that offence.
[52/2018]
(1E)  A woman must not be searched except by a woman.
[52/2018]

(2)  The Comptroller may by notice require any person to give orally, in writing, or through the electronic service —
(a)        any information concerning the person’s or any other person’s income, assets or liability, or concerning the person’s or any other person’s transactions (whether or not made in the course or furtherance of a business), that is relevant for the purposes of this Act; or
(b)        any information that is relevant for an investigation of, or the prosecution of a person for, an offence under this Act.
[52/2018; 33/2019]
(2A)  The Comptroller may by notice require any person to attend personally before the Comptroller or an officer authorised by the Comptroller, at a place and time specified in the notice, to do one or both of the following:
(a)        provide, to the best of that person’s knowledge, information and belief —
(i)        any information concerning the person’s or any other person’s transactions (whether or not made in the course or furtherance of a business), that is relevant for the purposes of this Act; or
(ii)        any information that is relevant for an investigation of, or the prosecution of a person for, an offence under this Act;
(b)        take reasonable steps to produce for inspection any document concerning such transactions, or that contains such information.
[34/2016; 52/2018; 33/2019]
(2B)  The power to require a person to provide information or produce a document under subsection (1)(f) or (2), or when in attendance before the Comptroller or an authorised officer pursuant to a notice under subsection (2A), includes the power —
(a)        to require that person, or any person who is or was an officer or employee of that person, to provide an explanation of the information or document;
(b)        if the information is not provided or the document is not produced, to require that person to state, to the best of the person’s knowledge and belief, where it is;
(c)        if the information is recorded otherwise than in legible form, to require the information to be made available to the Comptroller or authorised officer (as the case may be) in legible form; and
(d)        in the case of a document, to inspect, copy or make extracts from the document without fee or reward, and to take possession of the document if in the Comptroller or authorised officer’s opinion —
(i)        the inspection, copying or extraction cannot reasonably be performed without taking possession of the document;
(ii)        the document may be interfered with or destroyed unless possession of the document is taken; or
(iii)        the document may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of tax or penalty, or in proceedings by way of an appeal against an assessment.
[34/2016]
(2C)  A statement made by any person asked under subsection (1)(f), or in compliance with a demand for information, must —
(a)        be reduced to writing;
(b)        be read over to the person;
(c)        if the person does not understand English, be interpreted in a language that the person understands; and
(d)        be signed by the person.
[34/2016]
(2D)  Any person who, without reasonable excuse, fails, neglects or refuses to comply with any notice or requirement of the Comptroller or an officer authorised by the Comptroller under this section, or with a demand for information, shall be guilty of an offence and shall be liable on conviction to —
(a)        a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both; and
(b)        in the case of a continuing offence, a further fine not exceeding $100 for every day or part of a day during which the offence continues after conviction.
[34/2016]
(2E)  Any person who, in purported compliance with a notice or requirement of the Comptroller or an officer authorised by the Comptroller under this section, or with a demand for information, produces any document which contains any information, or provides any information, known to the person to be false or misleading in a material particular —
(a)        without indicating to the Comptroller or the officer that the information is false or misleading and the part that is false or misleading; and
(b)        without providing correct information to the Comptroller or the officer if the person is in possession of, or can reasonably acquire, the correct information,
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both.
[34/2016]

(3)  No person is, by virtue of this section, obliged to disclose (including through the production of a document) any particulars which the person is under any statutory obligation to observe secrecy.
[34/2016]
(3A)  The generality of the term “reasonable excuse” in subsection (2D) is not affected by subsection (3).
[34/2016]

(4)  The Minister may by regulations make provision for requiring taxable persons to notify the Comptroller of such particulars of changes in circumstances relating to those persons or any business carried on by them as appear to the Comptroller to be required for the purpose of keeping the register kept under this Act up to date.

(5)  In this section, “document” has the meaning given by section 81.

(6)  In this section, “demand for information” means a demand by the Comptroller or an officer authorised by the Comptroller to answer a question when in attendance before the Comptroller or the officer pursuant to a notice under subsection (2A).
[34/2016]

Protection of informers
84A.—(1)  Except as provided in subsection (3), no witness in any civil or criminal proceedings commenced on or after 16 November 2021 is obliged or permitted —
(a)        to disclose the identity of an informer who has given any information (whether the information is given before, on or after that date) with respect to an offence under this Act; or
(b)        to answer any question if the answer to the question would lead, or would tend to lead, to the discovery of the identity of the informer.
[27/2021]

(2)  If any document which is in evidence or liable to inspection in any civil or criminal proceedings contains any entry in which any informer is named or described or which may lead to the discovery of the informer’s identity, the court must cause the entry to be concealed from view or to be obliterated so far only as may be necessary to protect the informer from discovery.
[27/2021]

(3)  If —
(a)        in any proceedings for an offence under any written law, the court, after full enquiry into the case, believes that the informer wilfully made a material statement which the informer knew or believed to be false or did not believe to be true; or
(b)        in any other proceedings, the court is of the opinion that justice cannot be fully done between the parties to the proceedings without the discovery of the informer,
the court may permit enquiry and require full disclosure concerning the informer.
[27/2021]

(4)  In this section, a reference to civil proceedings includes any proceedings before the Goods and Services Tax Board of Review.
[27/2021]

繁星追梦

PART 12

GENERAL PROVISIONS

Receipts and notices may be given by authorised officer
85.—(1)  All notices, orders, permits, receipts and other documents of whatsoever nature which the Comptroller is empowered to give by this Act may be given by any officer authorised by the Comptroller.
(2)  Where any such notice, order, permit, receipt or other document requires authentication, the signature or an official facsimile thereof of the Comptroller or any officer authorised by the Comptroller affixed thereto is sufficient authentication.

Orders and regulations
86.—(1)  The Minister may make orders and regulations generally to give effect to the provisions of this Act and to prescribe anything which may be prescribed under this Act and such orders or regulations may provide that a contravention thereof shall be punishable with a fine not exceeding $10,000 or with imprisonment for a term not exceeding 2 years or with both.
(1A)  Without affecting subsection (1), the Minister may make regulations to prescribe the mode of payment for any refund under this Act in relation to any person or class of persons.
[42/2020]

(2)  All orders and regulations made under this Act must be presented to Parliament as soon as possible after publication in the Gazette.

(3)  Any direction which may be made or issued by the Comptroller under this Act may be made by written notice issued by the Comptroller.

(4)  The notice referred to in subsection (3) may be withdrawn or varied by a subsequent written notice issued by the Comptroller.

(5)  For a period of 2 years starting on 15 January 2020, the Minister may make regulations to prescribe further modifications to the provisions of this Act in their application to VCCs, umbrella VCCs and sub-funds.
[28/2019]

Service of notices, etc.
87.—(1)  Except where it is provided by this Act that service must be effected either personally or by registered post, every notice, direction, order, permit, receipt or other document required or authorised by this Act to be served on any person may be served —
(a)        by delivering it to the person or to some adult member or employee of the person’s family at the person’s last known place of residence;
(b)        by leaving it at the person’s usual or last known place of residence or business in an envelope addressed to the person;
(c)        by sending it by ordinary post addressed to the person at the person’s usual or last known place of residence or business; or
(d)        through the electronic service in accordance with regulations made under section 42(2), by transmitting an electronic record of it to the person’s account with the electronic service.
[37/2017]
[Act 33 of 2022 wef 26/04/2024]

(2)  Where a notice is served by ordinary or registered post, it is deemed to have been duly served at the time the notice would have been received in the ordinary course of post if the notice is addressed —
(a)        in the case of a company incorporated in Singapore, to the registered office of the company;
(b)        in the case of a company incorporated outside Singapore, either to the individual authorised to accept service of process under the Companies Act 1967 at the address filed with the Registrar of Companies, or to the registered office of the company wherever it may be situated; and
(c)        in the case of an individual, partnership or a body of persons, to the last known business or private address of such individual, partnership or body of persons.

(3)  Where any notice is served by registered post in accordance with subsection (2), in proving service of the notice, it is sufficient to prove that the envelope containing the notice was properly addressed, stamped and posted by registered post.
(3A)  Where any notice, direction, order, permit, receipt or other document is served on any person through the electronic service under subsection (1)(d), the notice, direction, order, permit, receipt or other document is taken to have been served at the time when an electronic record of it enters the person’s account with the electronic service.
[37/2017]

(4)  Subject to subsection (7), every notice to be given by the Comptroller under this Act must be signed by the Comptroller or by some person or persons from time to time authorised by the Comptroller in that behalf.

(5)  Every such notice is valid if the signature or an official facsimile thereof of the Comptroller or of such person or persons is duly printed or written thereon.

(6)  Subject to subsection (7), any notice under this Act requiring the attendance of any person or witness before the Comptroller must be signed by the Comptroller or by a person duly authorised by the Comptroller.

(7)  Where any notice mentioned in subsection (4) or (6) is served on any person through the electronic service under subsection (1)(d), the notice need not be signed if it is served on the person by transmitting an electronic record of the notice to the person’s account with the electronic service.
[37/2017]

Free postage
88.  All returns, additional information and resulting correspondence and payment of tax under the provisions of this Act may be sent post-free to the Comptroller in envelopes marked “Goods and Services Tax”.

Remission of tax or penalty
89.—(1)  The Comptroller may, if he or she thinks fit, and upon such conditions as he or she may impose, on the ground of poverty or where it is just and equitable to do so, give to any person or class of persons —
(a)        relief from, or a remission or refund of, the whole or part of any tax chargeable on the importation of goods or supply of goods or services by that person or class of persons;
(b)        a refund of the whole or part of any tax on the supply of goods or services to that person or class of persons —
(i)        which, if the person or the persons in the class were taxable persons, would be the person’s or those persons’ input tax; or
(ii)        for which, as a taxable person or as taxable persons, the person or the persons in the class would not be entitled to any credit as input tax under this Act;
(c)        relief or remission from the whole or part of any penalty payable by that person or class of persons; or
(d)        relief from, or a remission or refund of, the whole or part of any tax on a reverse charge supply.
[19/2012; 52/2018]

(2)  The Minister may, if he or she thinks fit, and upon such conditions as he or she may impose, give to any person or class of persons —
(a)        relief from, or a remission or refund of, the whole or part of any tax chargeable on the importation of goods or supply of goods or services by that person or class of persons;
(b)        a refund of the whole or part of any tax on the supply of goods or services to that person or class of persons —
(i)        which, if the person or the persons in the class were taxable persons, would be the person’s or those persons’ input tax; or
(ii)        for which, as a taxable person or as taxable persons, the person or the persons in the class would not be entitled to any credit as input tax under this Act;
(c)        relief or remission from the whole or part of any penalty payable by that person or class of persons; or
(d)        relief from, or a remission or refund of, the whole or part of any tax on a reverse charge supply.
[19/2012; 52/2018]
(2A)  Where —
(a)        the Comptroller is satisfied that the person to whom relief from, or a remission or refund of, tax is given fails to comply with any condition imposed under subsection (1) (whether a condition precedent or condition subsequent); or
(b)        the Minister is satisfied that the person to whom relief from, or a remission or refund of, tax is given fails to comply with any condition imposed under subsection (2) (whether a condition precedent or condition subsequent),
an amount equal to the amount of tax to which the relief, remission or refund relates is recoverable as a debt due to the Government.
[19/2012]
(2B)  The amount recoverable under subsection (2A) is payable in the manner stated in a notice served by the Comptroller on the person within one month after the service of the notice.
[19/2012; 42/2020]
(2C)  The Comptroller may, in the Comptroller’s discretion, and subject to such terms and conditions (including interest) as he or she may impose, extend the time limit within which payment is to be made.
[19/2012]
(2D)  Sections 60(1), 78 and 87 apply to the collection and recovery by the Comptroller of the amount recoverable under subsection (2A) and any interest imposed under subsection (2C) as they apply to the collection and recovery of tax.
[19/2012]

(3)  The Minister may, if he or she thinks fit, and upon such conditions as he or she may impose, exempt any taxable person or class of taxable persons from collecting and accounting for tax on any taxable supply of goods or services.

Return of tax or penalty overpaid or erroneously paid
90.—(1)  [Deleted by Act 42 of 2020]
(1A)  Subject to subsection (1C), where any person makes a claim in accordance with subsection (1B) —
(a)        that any money was overpaid or erroneously paid by the person as tax or penalty under this Act —
(i)        in the case of a claim relating to tax on a supply made or deemed to have been made by a person not registered for tax purposes, on or after 1 January 2007; and
(ii)        in any other case, in respect of a prescribed accounting period ending on or after 1 January 2007; or
(b)        that any money is due to the person under this Act in respect of a prescribed accounting period ending on or after 1 January 2007,
it is lawful for the Comptroller to refund or pay such money to the claimant if it is proved to the satisfaction of the Comptroller that the money was overpaid or erroneously paid as tax or penalty by, or the money is due to, the claimant.
[28/2007; 52/2018]
(1AA)  Subject to subsections (1AB) and (1C), where any person makes a claim in accordance with subsection (1B) that any money was overpaid or erroneously paid by the person as tax chargeable on the importation of goods under this Act (whether such goods were imported by the person or by another person), it is lawful for the Comptroller to refund such money to the person if it is proved to the satisfaction of the Comptroller that the money was overpaid or erroneously paid by the person as tax chargeable on the importation of those goods.
[42/2020]
(1AB)  Despite subsection (1AA) and subject to subsections (1AC) and (1C), where —
(a)        it is proved to the satisfaction of the Comptroller that —
(i)        any person (X) has overpaid or erroneously paid any money as tax chargeable on the importation of goods under this Act; and
(ii)        the person making the claim to the Comptroller is a taxable person (Y) who has reimbursed X or otherwise provided X with funds for the whole or any part of that money paid by X; and
(b)        X has not received from the Comptroller the amount claimed by Y,
then, it is lawful for the Comptroller to refund or pay to Y the money overpaid or erroneously paid.
[42/2020]
(1AC)  Nothing in subsection (1AB) entitles Y to any refund in excess of the reimbursement or funds provided by Y for the purpose of X’s payment as tax chargeable on the importation of goods, less the correct amount of the tax.
[42/2020]
(1AD)  To avoid doubt, nothing in subsection (1AB) prevents X from claiming under subsection (1AA) any part of the overpayment or erroneous payment not claimed by Y under subsection (1AB).
[42/2020]
(1B)  A claim referred to in subsection (1A), (1AA) or (1AB) must be made —
(a)        in writing in such form and manner as the Comptroller may determine; and
(b)        within 5 years after —
(i)        in the case of a claim referred to in subsection (1A)(a)(i), the date on which the tax was paid by the buyer to the supplier;
(ii)        in the case of a claim referred to in subsection (1A)(a)(ii) or (b), the end of the prescribed accounting period to which the claim relates;
(iii)        in the case of a claim referred to in subsection (1AA), the date on which the tax chargeable on the importation of the goods concerned was paid by the claimant; and
(iv)        in the case of a claim referred to in subsection (1AB), the date on which the tax chargeable on the importation of the goods concerned was paid by X.
[28/2007; 42/2020]
(1C)  The Comptroller may refuse to make any refund or payment under subsection (1A), (1AA) or (1AB) if the claim relates to any tax or penalty which has not been received by the Comptroller.
[28/2007; 42/2020]

(2)  The Comptroller may reduce or altogether withhold any refund or payment due under this section to the extent that the refund or payment would unjustly enrich the claimant.
[52/2018]

(3)  The Comptroller may, instead of making a refund or payment of any amount to a claimant under this section, reduce the whole or any part of any tax due or which may become due from the claimant under this Act, by the whole or any part of such amount and —
(a)        the amount of the tax due from the claimant is reduced by the amount of the reduction; and
(b)        the amount of the reduction is, to the extent of that amount, deemed to have been refunded or paid to the claimant by the Comptroller.
[52/2018]

(4)  Where the Comptroller makes any refund or payment to a claimant, the Comptroller may deduct from the refund or payment any expenses that the Comptroller may incur in making the refund or payment.
[52/2018]

(5)  Except as provided in this section, a person is not entitled to any refund or payment of any money which has been overpaid or erroneously paid by the person as tax or penalty under this Act.
[52/2018]

Advance rulings
90A.—(1)  The Comptroller may, on an application made by a person in accordance with Part 1 of the Fifth Schedule, make a ruling on any of the matters specified in that Part in accordance with that Part.
[28/2007]

(2)  Part 1 of the Fifth Schedule applies to and in connection with an application under subsection (1) and any ruling made by the Comptroller under that subsection.
[28/2007]

(3)  The fees specified in Part 2 of the Fifth Schedule are payable to and are to be retained by the Authority in respect of any application under subsection (1).
[28/2007]

(4)  The Authority may, in exceptional circumstances in its discretion, waive in whole or in part any fee payable by an applicant under subsection (3).
[28/2007]

(5)  The Minister may by order amend the Fifth Schedule.
[28/2007]

(6)  In this section, “Authority” means the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act 1992.
[28/2007]

Temporary arrangements for Seventh Schedule supplies and reverse charge supplies: registration
91.—(1)  Where, on or before 22 October 2019, a person has reasonable grounds for believing that the person will be liable on 1 January 2020 to be registered —
(a)        by virtue of paragraph 1A(1)(b) of the First Schedule; or
(b)        by virtue of paragraph 1B(1)(b) of the First Schedule,
the person must notify the Comptroller of that fact within the period between 1 October 2019 and 1 November 2019 (both dates inclusive), or within such longer time as the Comptroller may allow, and the Comptroller must register the person with effect from 1 January 2020.
[52/2018]

(2)  Where, during the period from 23 October 2019 to 31 December 2019 (both dates inclusive), a person has reasonable grounds for believing that the person will be liable on 1 January 2020 to be registered —
(a)        by virtue of paragraph 1A(1)(b) of the First Schedule; or
(b)        by virtue of paragraph 1B(1)(b) of the First Schedule,
the person must notify the Comptroller of that fact no later than 31 January 2020, or within such longer time as the Comptroller may allow, and the Comptroller must register the person with effect from 1 February 2020 or from such earlier date as may be agreed between the Comptroller and that person.
[52/2018]

(3)  Where, on or before 23 September 2022, as a result of the inclusion in the total value of a person’s taxable supplies of the values of the following supplies of the person:
(a)        Seventh Schedule supplies of goods;
(b)        new Seventh Schedule supplies of services;
(c)        supplies of distantly taxable goods that give rise to reverse charge supplies,
the person has reasonable grounds for believing that the person will be liable on 1 January 2023 to be registered —
(d)        by virtue of paragraph 1(1)(b) of the First Schedule;
(e)        by virtue of paragraph 1A(1)(b) of the First Schedule; or
(f)        by virtue of paragraph 1B(1)(b) of the First Schedule,
the person must notify the Comptroller of that fact within the period between 1 September 2022 and 1 October 2022 (both dates inclusive), or within such longer time as the Comptroller may allow, and the Comptroller must register the person with effect from 1 January 2023.
[Act 34 of 2021 wef 01/01/2022]

(4)  Where, during the period from 24 September 2022 to 31 December 2022 (both dates inclusive), as a result of the inclusion in the total value of a person’s taxable supplies of the values of the following supplies of the person:
(a)        Seventh Schedule supplies of goods;
(b)        new Seventh Schedule supplies of services;
(c)        supplies of distantly taxable goods that give rise to reverse charge supplies,
the person has reasonable grounds for believing that the person will be liable on 1 January 2023 to be registered —
(d)        by virtue of paragraph 1(1)(b) of the First Schedule;
(e)        by virtue of paragraph 1A(1)(b) of the First Schedule; or
(f)        by virtue of paragraph 1B(1)(b) of the First Schedule,
the person must notify the Comptroller of that fact no later than 31 January 2023, or within such longer time as the Comptroller may allow, and the Comptroller must register the person with effect from 1 February 2023 or from such earlier date as may be agreed between the Comptroller and that person.
[Act 34 of 2021 wef 01/01/2022]

(5)  In this section, “new Seventh Schedule supply of services” means a Seventh Schedule supply of services other than the following:
(a)        services that are supplied over the Internet or other electronic network and the nature of which renders the supply essentially automated with minimal or no human intervention, and impossible without the use of information technology, including —
(i)        any digital product;
(ii)        any software or software update;
(iii)        any image, text or information, or the making available of any database;
(iv)        any music, film or game;
(v)        any distance teaching through any pre-recorded medium or electronic learning;
(vi)        any website supply, web hosting, or automated or digital maintenance of any programme;
(vii)        any service providing or supporting a business or personal presence on any electronic network;
(viii)        any search engine or automated helpdesk service;
(ix)        any listing service for the right to put goods or services for sale on any online market or auction house;
(x)        any live streaming service;
(xi)        any advertising service on any intangible media platform (whether or not the advertisement is intended to be substantially promulgated in Singapore); and
(xii)        any support service performed, through electronic means, for arranging or facilitating the completion of underlying transactions;
(b)        services (the firstmentioned services), not being services mentioned in paragraph (a), that are supplied in all the following circumstances:
(i)        a person makes or is treated under the Seventh Schedule as making a supply of services mentioned in paragraph (a);
(ii)        the supply of the firstmentioned services is made in the course of making the supply of the services mentioned in sub‑paragraph (i);
(iii)        the supply of the firstmentioned services is ancillary to the supply of the services mentioned in sub‑paragraph (i);
(iv)        the Comptroller has, upon an application by the person, notified the person that the Comptroller is satisfied that the supply of the firstmentioned services is within sub‑paragraphs (ii) and (iii).
[Act 34 of 2021 wef 01/01/2022]

Temporary arrangements for Seventh Schedule supplies
92.—(1)  Where an agreement provides (expressly or impliedly) for a Seventh Schedule supply to be performed progressively and continuously over a period, then —
(a)        if the agreement was made before 19 February 2018 — tax is not chargeable on the supply; and
(b)        if the agreement was or is made on or after 19 February 2018 but before 1 January 2020 — tax is chargeable on the supply to the extent the services are performed on or after 1 January 2020.
[33/2019]

(2)  If any services under subsection (1)(b) are covered by an invoice issued or consideration received before 1 January 2020, the tax chargeable in relation to those services must be accounted for in the return for the accounting period in which the later of the following falls:
(a)        1 January 2020;
(b)        the day on which the person making the supply is registered in accordance with the First Schedule.
[33/2019]

(3)  Subject to subsection (1), where an invoice for a Seventh Schedule supply was or is issued on or after 19 February 2018 but before 1 January 2020, tax is chargeable on the supply to the extent of —
(a)        the amount of the invoice received on or after 1 January 2020; or
(b)        the value of the services to which the invoice relates that are performed on or after 1 January 2020, if lower.
[33/2019]

(4)  Subsection (3) does not apply if the whole amount of the invoice is received, or the whole of the services is performed, before 1 January 2020.
[33/2019]

(5)  Tax chargeable under subsection (3) must be accounted for in the return for the accounting period in which the later of the following falls:
(a)        1 January 2020;
(b)        the day on which the person making the supply is registered in accordance with the First Schedule.
[33/2019]

(6)  Subject to subsection (1), where an invoice for a Seventh Schedule supply is issued on or after 1 January 2020 —
(a)        tax is chargeable on the supply to the extent of the amount of the invoice received on or after that date; but
(b)        the taxable person may elect for the tax to be chargeable only to the extent of the value of the services that are performed on or after that date, if lower.
[33/2019]

(7)  Subsection (6) does not apply if the whole amount of the invoice is received, and the whole of the services is performed, on or after 1 January 2020.
[33/2019]

(8)  For the purposes of this section, where only a part of the services under a Seventh Schedule supply is performed, the value of the part is a value that is, in the opinion of the Comptroller, reasonably attributable to the part.
[33/2019]

(9)  Where the supply in subsection (1)(b), (3) or (6) spans one or more other specified changes within the meaning of section 39(3), then tax is chargeable on the chargeable value of the supply in accordance with Division 1 of Part 6A.
[Act 35 of 2022 wef 01/01/2023]

(10)  In this section, “chargeable value”, in relation to a supply, means the value of the services or the amount of the invoice on which tax is chargeable under subsection (1)(b), (3) or (6), as the case may be.
[Act 35 of 2022 wef 01/01/2023]

Temporary arrangements for Seventh Schedule supplies: distantly taxable goods and new services
92A.—(1)  Where an agreement provides (expressly or impliedly) for a new Seventh Schedule supply of services to be performed progressively and continuously over a period, then —
(a)        if the agreement was made before 16 February 2021 — tax is not chargeable on the supply; and
(b)        if the agreement was or is made on or after 16 February 2021 but before 1 January 2023 — tax is chargeable on the supply to the extent that the services are performed on or after 1 January 2023.

(2)  Subject to subsection (1), where an invoice for a new Seventh Schedule supply of services was or is issued on or after 16 February 2021 but before 1 January 2023, tax is chargeable on the supply to the extent of —
(a)        the amount of the invoice received on or after 1 January 2023; or
(b)        the value of the services to which the invoice relates that are performed on or after 1 January 2023, if lower.

(3)  Subsection (2) does not apply if the whole amount of the invoice is received, or the whole of the services is performed, before 1 January 2023.

(4)  Where an invoice for a Seventh Schedule supply of goods was or is issued on or after 16 February 2021 but before 1 January 2023, tax is chargeable on the supply to the extent of —
(a)        the amount of the invoice received on or after 1 January 2023; or
(b)        the value of the goods to which the invoice relates that were removed or made available to the person to whom they are supplied on or after 1 January 2023, if lower.

(5)  Subsection (4) does not apply if the whole amount of the invoice is received, or the whole of the goods is removed or made available to the person to whom they are supplied, before 1 January 2023.

(6)  Subject to subsection (1), where an invoice for a new Seventh Schedule supply of services is issued on or after 1 January 2023 —
(a)        tax is chargeable on the supply to the extent of the amount of the invoice received on or after that date; but
(b)        the taxable person may elect for the tax to be chargeable only to the extent of the value of the services that are performed on or after that date, if lower.

(7)  Subject to subsection (1) and despite subsection (6), where an invoice for a new Seventh Schedule supply of services is issued on or after 1 January 2023 but before the day on which the person making the supply is registered in accordance with the First Schedule —
(a)        tax is chargeable on the supply to the extent of the amount of the invoice received on or after the day on which the person making the supply is registered in accordance with the First Schedule; but
(b)        the person may elect for the tax to be chargeable only to the extent of the value of the services that are performed on or after 1 January 2023, if lower.

(8)  Subsections (6) and (7) do not apply if the whole amount of the invoice is received, and the whole of the services is performed, on or after 1 January 2023.

(9)  Where an invoice for a Seventh Schedule supply of goods is issued on or after 1 January 2023 —
(a)        tax is chargeable on the supply to the extent of the amount of the invoice received on or after that date; but
(b)        the taxable person may elect for the tax to be chargeable only to the extent of the value of the goods that are removed or made available to the person to whom they are supplied on or after that date, if lower.

(10)  Despite subsection (9), where an invoice for a Seventh Schedule supply of goods is issued on or after 1 January 2023 but before the day on which the person making the supply is registered in accordance with the First Schedule —
(a)        tax is chargeable on the supply to the extent of the amount of the invoice received on or after the day on which the person making the supply is registered in accordance with the First Schedule; but
(b)        the person may elect for the tax to be chargeable only to the extent of the value of the goods that are removed or made available to the person to whom they are supplied on or after 1 January 2023, if lower.

(11)  Subsections (9) and (10) do not apply if the whole amount of the invoice is received, and the whole of the goods is removed or made available to the person to whom they are supplied, on or after 1 January 2023.
(11A)  Subject to subsections (14A), (14B) and (14C), tax is chargeable under subsections (1)(b), (2), (4), (6), (7), (9) and (10) at the tax rate of 8% on the chargeable value of the supply.
[Act 35 of 2022 wef 01/01/2023]

(12)  Tax chargeable —
(a)        under subsection (1) for any services under subsection (1)(b) that are covered by an invoice issued or consideration received before 1 January 2023; or
(b)        under subsection (2) or (4),
must be accounted for in the return for the accounting period in which the later of the following falls:
(c)        1 January 2023;
(d)        the day on which the person making the supply is registered in accordance with the First Schedule.

(13)  Tax chargeable under subsections (6) and (9) must be accounted for in the return for the accounting period in which the earlier of the following falls:
(a)        the invoice for the new Seventh Schedule supply of services or Seventh Schedule supply of goods (as the case may be) is issued;
(b)        the consideration for the amount of the invoice is received by the supplier.

(14)  Tax chargeable under subsection (7) or (10) must be accounted for in the return for the accounting period in which the consideration for the amount of the invoice is received on or after the day on which the person making the supply is registered in accordance with the First Schedule.
(14A)  Where —
(a)        the invoice for a supply under subsection (1)(b), (6), (7), (9) or (10) is issued on or after 1 January 2024; and
(b)        any consideration for the supply remains to be paid, or any part of the supply remains to be performed, on or after 1 January 2024,
then tax is chargeable —
(c)        at the tax rate of 8% on the part or the whole of the chargeable value of the supply that is treated as taking place under section 11, 11A, 11B or 12 before 1 January 2024; and
(d)        at the tax rate of 9% on the part or the whole of the chargeable value of supply that is treated as taking place under section 11, 11A, 11B or 12 on or after 1 January 2024.
[Act 35 of 2022 wef 01/01/2023]
(14B)  Despite subsection (14A) —
(a)        the taxable person or person (as the case may be) may elect for tax to be chargeable at 8% on the higher of —
(i)        the amount of any consideration received on or after 1 January 2023 but before 1 January 2024, less any amount of the consideration that is attributable to the part of the supply performed before 1 January 2023; and
(ii)        the value of the part of the supply performed on or after 1 January 2023 but before 1 January 2024; and
(b)        (if the taxable person or person so elects under paragraph (a)) tax is chargeable at 9% on the chargeable value of the supply less the amount of the consideration or the value on which tax is charged at 8% under paragraph (a).
[Act 35 of 2022 wef 01/01/2023]
(14C)  Where —
(a)        the invoice for a supply under subsection (1)(b), (2), (4), (6), (7), (9) or (10) is issued before 1 January 2024; and
(b)        any consideration for the supply remains to be paid, or any part of the supply remains to be performed, on or after 1 January 2024,
then tax is chargeable —
(c)        at 9% on the lower of —
(i)        the amount of consideration received on or after 1 January 2024; and
(ii)        the value of the part of the supply performed on or after 1 January 2024,
or (if the amount and value are the same) on either of them; and
(d)        at 8% on the chargeable value of the supply less the amount of consideration or the value on which tax is charged at 9% under paragraph (c).
[Act 35 of 2022 wef 01/01/2023]
(14D)  Sections 39D, 39E and 39F apply to the cases in subsections (14B) and (14C) as if —
(a)        a reference in those sections to section 39B were a reference to subsection (14B); and
(b)        a reference in those sections to section 39C were a reference to subsection (14C).
[Act 35 of 2022 wef 01/01/2023]

(15)  For the purposes of this section, where, as the case may be —
(a)        only a part of the services under a new Seventh Schedule supply of services is performed; or
(b)        only a part of the goods under a Seventh Schedule supply of goods is removed or made available to the person to whom they are supplied,
then the value of the part is a value that is, in the opinion of the Comptroller, reasonably attributable to the part.

(16)  [Deleted by Act 35 of 2022 wef 01/01/2023]

(17)  For the purposes of paragraphs 1(1)(b) and (2)(b) and 1A(1)(b) and (2)(b) of the First Schedule, references to taxable supplies and Seventh Schedule supplies of a person do not include any Seventh Schedule supplies of goods or new Seventh Schedule supplies of services of the person for the purposes of any 12‑month period mentioned in those provisions that commences before 1 January 2023.
[Act 35 of 2022 wef 01/01/2022]

(18)  For the purposes of paragraphs 1(2)(a)(ii) and 1A(2)(a) of the First Schedule in relation to a business transferred before 1 January 2023, references to taxable supplies and Seventh Schedule supplies of the transferee do not include any Seventh Schedule supplies of goods or new Seventh Schedule supplies of services of the transferee that take place before 1 January 2023.

(19)  In this section —
“chargeable value”, in relation to a supply, means the value of the services, the amount of the invoice or the value of the goods on which tax is chargeable under subsection (1)(b), (2), (4), (6), (7), (9) or (10), as the case may be;
“new Seventh Schedule supply of services” has the meaning given by section 91(5).
[Act 35 of 2022 wef 01/01/2023]

(20)  In this section, a reference to a part of a supply being performed before, or on or after, a specified date is a reference to —
(a)        for a supply of goods —
(i)        where the goods to which the supply relates are to be removed — the removal of the part of the goods before, or on or after, that date, as the case may be; and
(ii)        where the goods to which the supply relates are not to be removed — the making available of the part of the goods to the person to whom they are supplied before, or on or after, that date, as the case may be; and
(b)        for a supply of services — the part of the performance of the services before, or on or after, that date, as the case may be.
[Act 35 of 2022 wef 01/01/2023]

(21)  Unless otherwise specified, this section applies despite anything in —
(a)        section 11, 11A, 11B or 12; or
(b)        Division 1 of Part 6A.
[Act 35 of 2022 wef 01/01/2023]

Temporary arrangements for reverse charge supplies
93.—(1)  Where an invoice for a supply in fact made that gives rise to a reverse charge supply was or is issued on or after 19 February 2018 but before 1 January 2020, tax is chargeable on the reverse charge supply to the extent of —
(a)        the amount of the invoice paid on or after 1 January 2020; or
(b)        the value of the services to which the invoice relates that are performed on or after 1 January 2020, if lower.
[33/2019]

(2)  Subsection (1) does not apply if the whole amount of the invoice is paid, or the whole of the services to which the invoice relates is performed, before 1 January 2020.
[33/2019]

(3)  Tax chargeable under subsection (1) must be accounted for in the return for the accounting period in which the later of the following falls:
(a)        1 January 2020;
(b)        the day on which the recipient is registered in accordance with the First Schedule.
[33/2019]

(4)  Where an invoice for a supply in fact made that gives rise to a reverse charge supply is issued on or after 1 January 2020 —
(a)        tax is chargeable on the reverse charge supply to the extent of the amount of the invoice paid on or after that date; but
(b)        the recipient may elect for the tax to be chargeable only to the extent of the value of the services that are performed on or after that date, if lower.
[33/2019]

(5)  Subsection (4) does not apply if the whole amount of the invoice is paid, and the whole of the services is performed, on or after 1 January 2020.
[33/2019]

(6)  For the purposes of this section, where only a part of the services in fact supplied is performed, the value of the part is a value that is, in the opinion of the Comptroller, reasonably attributable to the part.
[33/2019]

(7)  Where the reverse charge supply in subsection (1) or (4) spans one or more other specified changes within the meaning of section 39(3), then tax is chargeable on the chargeable value of the reverse charge supply in accordance with Division 1 of Part 6A.
[Act 35 of 2022 wef 01/01/2023]

(8)  In this section, “chargeable value”, in relation to a reverse charge supply, means the amount of the invoice or the value of the services on which tax is chargeable under subsection (1) or (4), as the case may be.
[Act 35 of 2022 wef 01/01/2023]

Temporary arrangements for reverse charge supplies: distantly taxable goods
94.—(1)  Where an invoice for a supply in fact made that gives rise to a reverse charge supply of distantly taxable goods was or is issued on or after 16 February 2021 but before 1 January 2023, tax is chargeable on the reverse charge supply to the extent of —
(a)        the amount of the invoice paid on or after 1 January 2023; or
(b)        the value of the distantly taxable goods that are delivered on or after 1 January 2023, if lower.
[Act 35 of 2022 wef 01/01/2022]

(2)  Subsection (1) does not apply if the whole amount of the invoice is paid, or the whole of the goods to which the invoice relates is delivered, before 1 January 2023.
[Act 35 of 2022 wef 01/01/2022]

(3)  Where an invoice for a supply in fact made that gives rise to a reverse charge supply of distantly taxable goods is issued on or after 1 January 2023 —
(a)        tax is chargeable on the reverse charge supply to the extent of the amount of the invoice paid on or after that date; but
(b)        the recipient may elect for the tax to be chargeable only to the extent of the value of the goods that are delivered on or after that date, if lower.
[Act 35 of 2022 wef 01/01/2022]

(4)  Despite subsection (3), where an invoice for a supply in fact made that gives rise to a reverse charge supply of distantly taxable goods is issued on or after 1 January 2023 but before the day on which the person receiving the supply is registered in accordance with the First Schedule —
(a)        tax is chargeable on the reverse charge supply to the extent of the amount of the invoice paid on or after the day on which the person receiving the supply is registered in accordance with the First Schedule; but
(b)        the person may elect for the tax to be chargeable only to the extent of the value of the goods that are delivered on or after 1 January 2023, if lower.
[Act 35 of 2022 wef 01/01/2022]

(5)  Subsections (3) and (4) do not apply if the whole amount of the invoice is paid, and all of the distantly taxable goods are delivered, on or after 1 January 2023.
[Act 35 of 2022 wef 01/01/2022]
(5A)  Subject to subsections (8A), (8B) and (8C), tax is chargeable under subsections (1), (3) and (4) at the tax rate of 8% on the chargeable value of the supply.
[Act 35 of 2022 wef 01/01/2023]

(6)  Tax chargeable under subsection (1) must be accounted for in the return for the accounting period in which the later of the following falls:
(a)        1 January 2023;
(b)        the day on which the recipient is registered in accordance with the First Schedule.

(7)  Tax chargeable under subsection (3) must be accounted for in the return for the accounting period in which the earlier of the following falls:
(a)        the invoice for the reverse charge supply of distantly taxable goods is issued;
(b)        the consideration for the amount of the invoice is paid by the recipient.

(8)  Tax chargeable under subsection (4) must be accounted for in the return for the accounting period in which the consideration for the amount of the invoice is paid on or after the day on which the person receiving the supply is registered in accordance with the First Schedule.
(8A)  Where —
(a)        the invoice for a supply under subsection (3) or (4) is issued on or after 1 January 2024; and
(b)        any consideration for the supply remains to be paid, or any part of the supply remains to be performed, on or after 1 January 2024,
then tax is chargeable —
(c)        at the tax rate of 8% on the part or the whole of the chargeable value of the supply that is treated as taking place under section 11C before 1 January 2024; and
(d)        at the tax rate of 9% on the part or the whole of the chargeable value of supply that is treated as taking place under section 11C on or after 1 January 2024.
[Act 35 of 2022 wef 01/01/2023]
(8B)  Despite subsection (8A) —
(a)        the taxable person or person (as the case may be) may elect for tax to be chargeable at 8% on the higher of —
(i)        the amount of any consideration paid on or after 1 January 2023 but before 1 January 2024, less any amount of the consideration attributable to the part of the supply performed before 1 January 2023; and
(ii)        the value of the part of the supply performed on or after 1 January 2023 but before 1 January 2024; and
(b)        (if the taxable person or person so elects under paragraph (a)) tax is chargeable at 9% on the chargeable value of the supply less the amount of the consideration or the value on which tax is charged at 8% under paragraph (a).
[Act 35 of 2022 wef 01/01/2023]
(8C)  Where —
(a)        the invoice for a supply under subsection (1), (3) or (4) is issued before 1 January 2024; and
(b)        any consideration for the supply remains to be paid, or any part of the supply remains to be performed, on or after 1 January 2024,
then tax is chargeable —
(c)        at 9% on the lower of —
(i)        the amount of consideration paid on or after 1 January 2024; and
(ii)        the value of the part of the supply performed on or after 1 January 2024,
or (if the amount and value are the same) on either of them; and
(d)        at 8% on the chargeable value of the supply less the amount of consideration or the value on which tax is charged at 9% under paragraph (c).
[Act 35 of 2022 wef 01/01/2023]
(8D)  Sections 39D, 39E and 39F apply to the cases in subsections (8B) and (8C) as if —
(a)        a reference in those sections to section 39B were a reference to subsection (8B); and
(b)        a reference in those sections to section 39C were a reference to subsection (8C).
[Act 35 of 2022 wef 01/01/2023]

(9)  For the purposes of this section, where only a part of the distantly taxable goods is delivered, the value of the part is a value that is, in the opinion of the Comptroller, reasonably attributable to the part.
[Act 35 of 2022 wef 01/01/2022]

(10)  [Deleted by Act 35 of 2022 wef 01/01/2023]

(11)  For the purposes of paragraph 1B(1)(b) and (2)(b) of the First Schedule, references to supplies of distantly taxable goods received by a person do not apply for the purposes of any 12‑month period mentioned in those provisions that commences before 1 January 2023.
[Act 35 of 2022 wef 01/01/2022]

(12)  For the purpose of paragraph 1B(2)(a) of the First Schedule in relation to a business transferred before 1 January 2023, references to supplies of goods and services received by the transferee do not include any supplies of distantly taxable goods received by the transferee before 1 January 2023.
[Act 34 of 2021 wef 01/01/2022]

(13)  In this section, “chargeable value”, in relation to a supply, means the amount of the invoice or the value of the distantly taxable goods on which tax is chargeable under subsection (1), (3) or (4), as the case may be.
[Act 35 of 2022 wef 01/01/2023]

(14)  In this section, a reference to a part of a supply being performed before, or on or after, a specified date is a reference to —
(a)        for a supply of goods — the delivery of the part of the goods before, or on or after, that date, as the case may be; and
(b)        for a supply of services — the part of the performance of the services before, or on or after, that date, as the case may be.
[Act 35 of 2022 wef 01/01/2023]

(15)  Unless otherwise specified, this section applies despite anything in —
(a)        section 11C; or
(b)        Division 1 of Part 6A.
[Act 35 of 2022 wef 01/01/2023]

繁星追梦

FIRST SCHEDULE

Sections 2(1), 9, 11A(2), 11C(1), 14(1)(a)(i)(B), 30(4)(d), 33(3), 38, 49(1)(f), 51(9), 61, 91, 92(2)(b) and (5)(b) and 93(3)(b)

REGISTRATION

Liability to be registered
1.—(1)  A person who makes taxable supplies but is not registered is liable to be registered in accordance with any of the following:
(a)        either —
(i)        at the end of any quarter the last day of which is a day before 1 January 2019, if the total value of all the person’s taxable supplies made in Singapore in that quarter and the 3 quarters immediately preceding that quarter has exceeded $1 million; or
(ii)        at the end of the year 2019 or a subsequent calendar year, if the total value of all of the following in that calendar year has exceeded $1 million:
(A)        the person’s taxable supplies made in Singapore;
(B)        if the subsequent calendar year is 2022 or later and the person belongs in Singapore, the person’s taxable supplies under paragraph 3(2)(b)(ii) and (3A) of the Seventh Schedule;
[Act 34 of 2021 wef 01/01/2022]
(b)        at any time, if there are reasonable grounds for believing that the total value of all of the following in the period of 12 months then beginning will exceed $1 million:
(i)        the person’s taxable supplies made in Singapore;
(ii)        if the person belongs in Singapore, the person’s taxable supplies under paragraph 3(2)(b)(ii) and (3A) of the Seventh Schedule.
[Act 34 of 2021 wef 01/01/2022]
(2)  Where a business carried on by a taxable person is transferred to another person as a going concern and the transferee is not registered at the time of the transfer, then the transferee becomes liable to be registered at that time —
(a)        if —
(i)        for a business transferred before 1 January 2019, the total value of all the transferee’s taxable supplies made in Singapore in the quarter in which the time of the transfer falls and the 3 quarters immediately preceding that quarter exceeds $1 million; or
(ii)        for a business transferred on or after 1 January 2019, the total value of all of the following in the calendar year immediately preceding the calendar year in which the time of transfer falls exceeds $1 million:
(A)        the transferee’s taxable supplies made in Singapore;
(B)        if the business is transferred on or after 1 January 2022 and the transferee belongs in Singapore, the transferee’s taxable supplies under paragraph 3(2)(b)(ii) and (3A) of the Seventh Schedule; or
[Act 34 of 2021 wef 01/01/2022]
(b)        if there are reasonable grounds for believing that the total value of all of the following in the period of 12 months then beginning will exceed $1 million:
(i)        the transferee’s taxable supplies made in Singapore;
(ii)        if the transferee belongs in Singapore, the transferee’s taxable supplies under paragraph 3(2)(b)(ii) and (3A) of the Seventh Schedule.
[Act 34 of 2021 wef 01/01/2022]

(3)  A person is not liable to be registered, as the case may be —
(a)        by virtue of sub-paragraph (1)(a)(i) or (2)(a)(i) at the end of any quarter if the Comptroller is satisfied that the value of the person’s taxable supplies made in Singapore in the next 4 quarters will not exceed $1 million; or
(b)        by virtue of sub-paragraph (1)(a)(ii) or (2)(a)(ii) at the end of any calendar year if the Comptroller is satisfied that the value of all of the following in the next calendar year will not exceed $1 million:
(i)        the person’s taxable supplies made in Singapore;
(ii)        if the person belongs in Singapore, the person’s taxable supplies under paragraph 3(2)(b)(ii) and (3A) of the Seventh Schedule.
[Act 34 of 2021 wef 01/01/2022]
(3A)  Where a sub-fund (called A) is merged with another sub-fund (called B) (whether of the same umbrella VCC or of another umbrella VCC) and either —
(a)        all of the following conditions are satisfied:
(i)        B is the surviving sub-fund following the merger;
(ii)        the umbrella VCC of A was a taxable person in relation to A immediately before the merger;
(iii)        the umbrella VCC of B is not a registered person in relation to B at the time of the merger; or
(b)        all of the following conditions are satisfied:
(i)        a new sub-fund (called C) is formed following the merger;
(ii)        either —
(A)        the umbrella VCC of A was a taxable person in relation to A; or
(B)        the umbrella VCC of B was a taxable person in relation to B,
immediately before the merger, or both;
(iii)        the umbrella VCC of C is not a registered person in relation to C at the time of the merger,
then the umbrella VCC of B or C (as the case may be) becomes liable to be registered in relation to it at the time of the merger if —
(c)        in the case of paragraph (a), the total value of all of its taxable supplies made in Singapore for the purpose of B in the calendar year immediately preceding the calendar year in which the time of merger falls exceeds $1 million; or
(d)        in the case of either paragraph (a) or (b), there are reasonable grounds for believing that the total value of all of its taxable supplies made in Singapore for the purpose of B or C in the period of 12 months then beginning will exceed $1 million.
(3B)  An umbrella VCC is not liable to be registered in relation to a sub-fund by virtue of sub‑paragraph (3A)(c) at the end of any calendar year if the Comptroller is satisfied that the value of its taxable supplies made in Singapore for the purpose of that sub‑fund in the next calendar year will not exceed $1 million.

(4)  In determining the liability of a person to register by virtue of this paragraph, the taxable supplies mentioned in this paragraph exclude any reverse charge supplies of the person.

1A.—(1)  A person who belongs in a country other than Singapore and makes any Seventh Schedule supply is liable to be registered —
(a)        at the end of the year 2019 or any subsequent calendar year, if in that year —
(i)        the total value of all the person’s taxable supplies, and supplies outside Singapore which would have been taxable supplies if made in Singapore, has exceeded $1 million; and
(ii)        the total value of the person’s Seventh Schedule supplies has exceeded $100,000; or
[Act 34 of 2021 wef 01/01/2022]
(b)        at any time on or after 1 January 2020, if there are reasonable grounds for believing that, in the period of 12 months then beginning —
(i)        the total value of all the person’s taxable supplies, and supplies outside Singapore which would have been taxable supplies if made in Singapore, will exceed $1 million; and
(ii)        the total value of the person’s Seventh Schedule supplies will exceed $100,000.
[Act 34 of 2021 wef 01/01/2022]

(2)  Where a business carried on by a taxable person who belongs in a country other than Singapore and who makes any Seventh Schedule supply, is transferred on or after 1 January 2020 as a going concern to another person who belongs in a country other than Singapore and the transferee is not registered at the time of the transfer, then the transferee becomes liable to be registered at that time if —
(a)        in the calendar year immediately preceding the calendar year in which the time of transfer falls —
(i)        the total value of all the transferee’s taxable supplies, and supplies outside Singapore which would have been taxable supplies if made in Singapore, has exceeded $1 million; and
(ii)        the total value of the transferee’s Seventh Schedule supplies has exceeded $100,000; or
[Act 34 of 2021 wef 01/01/2022]
(b)        there are reasonable grounds for believing that, in the period of 12 months then beginning —
(i)        the total value of all the transferee’s taxable supplies, and supplies outside Singapore which would have been taxable supplies if made in Singapore, will exceed $1 million; and
(ii)        the total value of the transferee’s Seventh Schedule supplies will exceed $100,000.
[Act 34 of 2021 wef 01/01/2022]

(3)  A person is not liable to be registered by virtue of sub-paragraph (1)(a)(i) or (2)(a)(i) at the end of any calendar year if the Comptroller is satisfied that, in the next calendar year —
(a)        the total value of the person’s taxable supplies, and supplies outside Singapore which would be taxable supplies if made in Singapore, will not exceed $1 million; or
(b)        the value of the person’s Seventh Schedule supplies will not exceed $100,000.
[Act 34 of 2021 wef 01/01/2022]

(4)  Where a person is liable to be registered by virtue of this paragraph and paragraph 1, the Comptroller must register the person in accordance with paragraph 1 rather than this paragraph.

(5)  If a person registered by virtue of this paragraph subsequently becomes liable to be registered by virtue of paragraph 1, the person must inform the Comptroller —
(a)        within 30 days after the date on which the person becomes so liable; or
(b)        if no particular day is identifiable as the day on which the person becomes so liable, within 30 days after the end of the quarter in which the person becomes so liable.

1B.—(1)  A person who receives distantly taxable goods or services mentioned in section 14(1), but is not registered is liable to be registered —
(a)        at the end of the year 2019 or any subsequent calendar year, if in that year the total value of all supplies of such goods and services received by the person in Singapore has exceeded $1 million, and the person is not entitled to credit for the full amount of input tax as mentioned in section 14(1) (read with section 14(1A)) in that calendar year; or
[Act 34 of 2021 wef 01/01/2022]
(b)        at any time on or after 1 January 2020, if there are reasonable grounds for believing that the total value of all supplies of such goods and services received by the person in Singapore in the period of 12 months then beginning will exceed $1 million, and the person is not entitled to credit for the full amount of input tax as mentioned in section 14(1) (read with section 14(1A)) in that period of 12 months.
[Act 34 of 2021 wef 01/01/2022]

(2)  Where a business carried on by a taxable person who received distantly taxable goods or services mentioned in section 14(1) is transferred on or after 1 January 2020 as a going concern to another person and the transferee is not registered at the time of the transfer, the transferee becomes liable to be registered at that time if —
(a)        the total value of all supplies of such goods and services received by the transferee in Singapore in the calendar year immediately preceding the year of the time of transfer has exceeded $1 million, and the person is not entitled to credit for the full amount of input tax as mentioned in section 14(1) (read with section 14(1A)) in that calendar year; or
[Act 34 of 2021 wef 01/01/2022]
(b)        there are reasonable grounds for believing that the total value of all supplies of such goods and services received by the transferee in Singapore in the period of 12 months then beginning will exceed $1 million, and the person is not entitled to credit for the full amount of input tax as mentioned in section 14(1) (read with section 14(1A)) in that period of 12 months.
[Act 34 of 2021 wef 01/01/2022]

1C.—(1)  In determining the value of a person’s supplies for the purposes of paragraph 1(1)(a) or (2)(a), 1A(1)(a) or (2)(a) or 1B(1)(a) or (2)(a), supplies made at a time when the person was previously registered must be disregarded if —
(a)        the person’s registration was cancelled otherwise than under paragraph 14; and
(b)        the Comptroller is satisfied that before the person’s registration was cancelled the person had given the Comptroller all the information the Comptroller needed in order to determine whether to cancel the registration.

(2)  In determining the value of a person’s supplies for the purpose of paragraphs 1 and 1A, supplies of goods or services that are capital assets of the business in the course or furtherance of which they are supplied must be disregarded.

2.—(1)  Without affecting section 47 and paragraphs 1, 1A and 1B, if the Comptroller makes a direction under this paragraph, the persons named in the direction are treated as a single taxable person carrying on the activities of a business described in the direction and that taxable person is liable to be registered with effect from the date of the direction or, if the direction so provides, from such later date as may be specified therein.

(2)  The Comptroller may make a direction under this paragraph naming any person where the Comptroller is satisfied —
(a)        that the person —
(i)        is making or has made taxable supplies; or
(ii)        is a recipient within section 14(1);
(b)        that the activities in the course of which the person makes or made those taxable supplies or receives distantly taxable goods or services mentioned in section 14(1) (as the case may be) form only part of certain activities which should properly be regarded as those of the business described in the direction, the other activities being carried on concurrently or previously (or both) by one or more other persons;
[Act 34 of 2021 wef 01/01/2022]
(c)        that, if all the taxable supplies of or the distantly taxable goods or services mentioned in section 14(1) received for (as the case may be) that business were taken into account, a person carrying on that business would, at the time of the direction, be liable to be registered by virtue of paragraph 1, 1A or 1B; and
[Act 34 of 2021 wef 01/01/2022]
(d)        that the main reason or one of the main reasons for the person concerned carrying on the activities first referred to in sub‑paragraph (b) in the way the person does is the avoidance of a liability to be registered (whether that liability would be the person’s, another person’s or that of 2 or more persons jointly).

(3)  A direction made under this paragraph must be served on each of the persons named in it.

(4)  Where, after a direction has been given under this paragraph specifying a description of business, it appears to the Comptroller that a person who has not been named in that direction is making taxable supplies or receiving distantly taxable goods or services mentioned in section 14(1) (as the case may be) in the course of activities which should properly be regarded as part of the activities of that business, the Comptroller may make and serve on the person a supplementary direction referring to the earlier direction and the description of business specified in it and adding that person’s name to those of the persons named in the earlier direction with effect from —
(a)        the date on which the person began to make those taxable supplies or receives the distantly taxable goods or services mentioned in section 14(1) (as the case may be); or
(b)        if it was later, the date on which the single taxable person referred to in the earlier direction became liable to be registered.
[Act 34 of 2021 wef 01/01/2022]

(5)  If, immediately before a direction (including a supplementary direction) is made under this paragraph, any person named in the direction is registered in respect of the taxable supplies made or distantly taxable goods or services mentioned in section 14(1) received (as the case may be) by the person as mentioned in sub‑paragraph (2) or (4), the person ceases to be liable to be so registered with effect from whichever is the later of —
(a)        the date with effect from which the single taxable person concerned became liable to be registered; and
(b)        the date of the direction.
[Act 34 of 2021 wef 01/01/2022]

(6)  In relation to a business specified in a direction under this paragraph, the persons named in the direction, together with any person named in a supplementary direction relating to that business (being the persons who together are treated as the taxable person), are in sub‑paragraphs (7) and (8) referred to as “the constituent members”.

(7)  Where a direction is made under this paragraph, then, for the purposes of this Act —
(a)        the taxable person carrying on the business specified in the direction is registrable in such name as the persons named in the direction may jointly nominate by written notice given to the Comptroller not later than 14 days after the date of the direction or, in default of such a nomination, in such name as may be specified in the direction;
(b)        any supply of goods or services by or to one of the constituent members in the course of the activities of the taxable person is treated as a supply by or to that person;
(c)        each of the constituent members is jointly and severally liable for any tax due from the taxable person;
(d)        without affecting sub-paragraph (c), any failure by the taxable person to comply with any requirement imposed by or under this Act is treated as a failure by each of the constituent members severally; and
(e)        subject to sub-paragraphs (a) to (d), the constituent members are treated as a partnership carrying on the business of the taxable person and any question as to the scope of the activities of that business at any time is determined accordingly.

(8)  If it appears to the Comptroller that any person who is one of the constituent members should no longer be regarded as such for the purposes of sub‑paragraph (7)(c) and (d) and the Comptroller gives notice to that effect, that person does not have any liability by virtue of those sub‑paragraphs for anything done after the date specified in that notice and, accordingly, on that date that person is treated as having ceased to be a member of the partnership referred to in sub‑paragraph (7)(e).
End of liability to be registered

3.  A person that is registered by virtue of paragraph 1 ceases to be liable to be so registered at any time if the Comptroller is satisfied that —
(a)        in the period of 12 months then beginning, the value of the person’s taxable supplies will not exceed $1 million; and
(b)        sub-paragraph (a) applies for a reason other than that the person will cease making taxable supplies, or will suspend making them for a period of 30 days or more.

3A.  A person that is registered by virtue of paragraph 1A ceases to be liable to be so registered at any time if the Comptroller is satisfied that —
(a)        in the period of 12 months then beginning —
(i)        the total value of the person’s taxable supplies, and supplies outside Singapore which would be taxable supplies if made in Singapore, will not exceed $1 million; or
(ii)        the value of the person’s Seventh Schedule supplies will not exceed $100,000; and
[Act 34 of 2021 wef 01/01/2022]
(b)        sub-paragraph (a) applies for a reason other than that the person will cease making taxable supplies or supplies which would be taxable supplies if made in Singapore, or will suspend making them for a period of 30 days or more.

3B.  A person that is registered under paragraph 1B ceases to be liable to be so registered at any time if —
(a)        the Comptroller is satisfied that the value of the person’s supplies mentioned in section 14(1) that will be so received in the period of 12 months then beginning will not exceed $1 million; or
(b)        the person is entitled to claim the full amount of input tax credit under sections 19 and 20 in the period of 12 months mentioned in sub-paragraph (a).

3C.  In determining the value of a person’s supplies for the purposes of paragraphs 3 and 3A, supplies of goods or services that are capital assets of the business in the course or furtherance of which they are supplied must be disregarded.

Notification of liability and registration
4.—(1)  A person who by virtue of paragraph 1(1)(a)(i) is liable to be registered at the end of any quarter must notify the Comptroller in such form as the Comptroller may determine of that liability within 30 days after the end of that quarter.
(1A)  A person who by virtue of paragraph 1(1)(a)(ii), 1A(1)(a) or 1B(1)(a) is liable to be registered at the end of any calendar year must notify the Comptroller in such form as the Comptroller may determine of that liability within 30 days after the end of that calendar year.

(2)  The Comptroller must register any such person (whether or not the person so notifies the Comptroller) with effect from —
(a)        the day immediately after the end of the month that follows the month in which the 30th day falls; or
(b)        such earlier date as may be agreed between the Comptroller and the person.

(3)  Despite paragraphs 1(1), 1A(1) and 1B(1), the Comptroller may, if the Comptroller thinks fit, refuse the registration of any person for the protection of revenue.

(4)  The Comptroller may, if the Comptroller thinks fit, subsequently register the person mentioned in sub‑paragraph (3) with effect from such date as the Comptroller may determine if the person is liable to be registered under paragraph 1, 1A or 1B on that date.

(5)  If the Comptroller registers any person under sub‑paragraph (4) —
(a)        the Comptroller must notify the person; and
(b)        the effective date of the registration must not be earlier than 30 days after the Comptroller has notified the person of the registration.

5.—(1)  Subject to section 91, a person who by virtue of paragraph 1(1)(b), 1A(1)(b) or 1B(1)(b) is liable to be registered by reason of the person’s supplies in any period must notify the Comptroller in such form as the Comptroller may determine of that liability within 30 days after the first day of that period.
[Act 34 of 2021 wef 01/01/2022]

(2)  Subject to sub-paragraph (3), the Comptroller must register any such person (whether or not the person so notifies the Comptroller) with effect from —
(a)        the day immediately after the end of the 30 days; or
(b)        such earlier date as may be agreed between the Comptroller and the person.
(2A)  Despite paragraphs 1(1), 1A(1) and 1B(1), the Comptroller may, if the Comptroller thinks fit, refuse the registration of the person for the protection of revenue.
(2B)  The Comptroller may, if the Comptroller thinks fit, subsequently register the person mentioned in sub‑paragraph (2A) with effect from such date as the Comptroller may determine if the person is liable to be registered under paragraph 1, 1A or 1B on that date.
(2C)  If the Comptroller registers any person under sub‑paragraph (2B) —
(a)        the Comptroller must notify the person; and
(b)        the effective date of the registration must not be earlier than 30 days after the Comptroller has notified the person of the registration.
(3)  Where there are reasonable grounds for believing that, in the first 30 days of the period —
(a)        for a person liable to be registered by virtue of paragraph 1(1)(b), the value of such a person’s taxable supplies will exceed $1 million;
(b)        for a person liable to be registered by virtue of paragraph 1A(1)(b) —
(i)        the total value of all the person’s taxable supplies, and supplies outside Singapore which would have been taxable supplies if made in Singapore, will exceed $1 million; and
(ii)        the total value of the person’s Seventh Schedule supplies will exceed $100,000; or
[Act 34 of 2021 wef 01/01/2022]
(c)        for a person liable to be registered by virtue of paragraph 1B(1)(b), the total value of distantly taxable goods or services mentioned in section 14(1) received by the person in Singapore will exceed $1 million,
[Act 34 of 2021 wef 01/01/2022]

the Comptroller may, if the Comptroller thinks fit, register the person with effect from the beginning of the period.
6.—(1)  A person who becomes liable to be registered by virtue of paragraph 1(2), 1A(2) or 1B(2) must notify the Comptroller of the liability within 30 days after the day on which the business is transferred.

(2)  The Comptroller must register any such person (whether or not that person so notifies the Comptroller) with effect from the day on which the business is transferred.

(3)  Despite paragraphs 1(2), 1A(2) and 1B(2), the Comptroller may, if the Comptroller thinks fit, refuse the registration of the person for the protection of revenue.

(4)  The Comptroller may, if the Comptroller thinks fit, subsequently register the person mentioned in sub‑paragraph (3) with effect from such date as the Comptroller may determine if the person is liable to be registered under paragraph 1, 1A or 1B on that date.

(5)  If the Comptroller registers any person under sub‑paragraph (4) —
(a)        the Comptroller must notify the person; and
(b)        the effective date of the registration must not be earlier than 30 days after the Comptroller has notified the person of the registration.

7.  Where a person becomes liable to be registered at the same time, as the case may be —
(a)        by virtue of sub‑paragraphs (1)(a)(i) and (2)(a)(i) of paragraph 1;
(b)        by virtue of sub‑paragraphs (1)(a)(ii) and (2)(a)(ii) of paragraph 1;
(c)        by virtue of sub-paragraphs (1)(a) and (2)(a) of paragraph 1A; or
(d)        by virtue of sub-paragraphs (1)(a) and (2)(a) of paragraph 1B,
the Comptroller must register the person in accordance with paragraph 6(2) rather than paragraph 4(2).

7A.—(1)  The Comptroller may at any time, if the Comptroller thinks fit —
(a)        impose any condition on any registration of a person under paragraph 1, 1A or 1B for the protection of revenue; and
(b)        vary, add to or remove any condition so imposed.

(2)  Any condition under sub-paragraph (1) may be imposed wholly or partly by reference to, or without reference to, any condition prescribed for the purposes of paragraph 1, 1A or 1B, as the case may be.

(3)  The Comptroller may cancel the registration of the person if the person is in breach of any condition imposed under sub-paragraph (1).

Voluntary registration
8.—(1)  Where a person who is not liable to be registered satisfies the Comptroller that the person —
(a)        makes supplies which are —
(i)        taxable supplies; or
(ii)        exempt supplies of —
(A)        financial services specified in paragraph 1 of Part 1 of the Fourth Schedule, where the financial services are international services under section 21(3);
(B)        investment precious metals referred to in paragraph 1A of Part 1 of the Fourth Schedule, where the supplies of the investment precious metals are supplies referred to in section 21(6), (6AA), (6A) or (7); or
(C)        digital payment tokens specified in paragraph 1B of Part 1 of the Fourth Schedule, where the supplies of the digital payment tokens are supplies of international services under section 21(3);
(b)        is carrying on a business and intends to make such supplies in the course or furtherance of that business;
(c)        is a person not belonging in Singapore and makes or is treated as making Seventh Schedule supplies; or
[Act 34 of 2021 wef 01/01/2022]
(d)        is a recipient within section 14(1),
the Comptroller may, if that person so requests, register the person with effect from such date as may be agreed between the Comptroller and the person.

(2)  Subject to paragraph 12(2), a person registered under sub-paragraph (1) remains registered for a period of not less than 2 years or such other shorter period as the Comptroller may determine.

(3)  The Comptroller may at any time, if the Comptroller thinks fit —
(a)        impose any condition on the registration of the person; and
(b)        vary, add to or remove any condition so imposed.
(3A)  Any condition under sub‑paragraph (3) may be imposed wholly or partly by reference to, or without reference to, any condition prescribed for the purposes of this paragraph.

(4)  The Comptroller may cancel the registration of a person under this paragraph if the person does not begin to make taxable supplies or receive distantly taxable goods or services mentioned in section 14(1) (as the case may be) by the date specified in the person’s request or if the person is in breach of any condition imposed under sub‑paragraph (3).
[Act 34 of 2021 wef 01/01/2022]

9.—(1)  Where a person who is not liable to be registered under this Act and is not already so registered satisfies the Comptroller that the person —
(a)        makes supplies within paragraph (b), (c) or (d) of section 20(2); or
(b)        is carrying on a business and intends to make such supplies in the course or furtherance of that business,
and (in either case) is within sub-paragraph (2), the Comptroller may, if that person so requests, register the person with effect from such date as may be agreed between the Comptroller and the person.

(2)  A person is within this sub-paragraph if —
(a)        the person has a business establishment in Singapore or the person’s usual place of residence is in Singapore; and
(b)        the person does not make and does not intend to make taxable supplies.

(3)  The Comptroller may at any time, if the Comptroller thinks fit —
(a)        impose any condition on the registration of the person; and
(b)        vary, add to or remove any condition so imposed.
(3A)  Any condition under sub-paragraph (3) may be imposed wholly or partly by reference to, or without reference to, any condition prescribed for the purposes of this paragraph.

(4)  The Comptroller may cancel the registration of a person under this paragraph if the person does not begin to make supplies referred to in sub-paragraph (1)(a) by the date specified in the person’s request or if the person is in breach of any condition imposed under sub‑paragraph (3).

(5)  For the purposes of this paragraph —
(a)        a person carrying on a business through a branch or an agency in Singapore is treated as having a business establishment in Singapore; and
(b)        “usual place of residence”, in relation to a body corporate, means the place where it is incorporated or otherwise legally constituted.
Notification of end of liability, etc.

10.  A person registered under paragraph 4, 5, 6 or 8 who (as the case may be) —
(a)        ceases to make or have the intention of making taxable supplies; or
(b)        ceases to receive or have the intention of receiving distantly taxable goods or services mentioned in section 14(1),
[Act 34 of 2021 wef 01/01/2022]
must notify the Comptroller in writing of that fact and the date of the cessation, within 30 days after that date.

11.  A person registered under paragraph 9 who —
(a)        ceases to make or have the intention of making supplies within paragraph 9(1)(a); or
(b)        makes or forms the intention of making taxable supplies,
must notify the Comptroller of that fact within 30 days after the day on which the person does so unless, in the case of a person ceasing as mentioned in sub-paragraph (a), the person would, when the person so ceases, be otherwise liable or entitled to be registered under this Act if the person’s registration and any provision preventing a person from being liable to be registered under different provisions at the same time were disregarded.

Cancellation of registration
12.—(1)  Subject to sub-paragraph (2), where a registered person satisfies the Comptroller that the registered person is not liable to be registered, the Comptroller must, if that person so requests, cancel that person’s registration with effect from the day on which the request is made or from such later date as may be agreed between the Comptroller and the registered person.

(2)  The Comptroller may refuse to cancel the registration of any person registered under paragraph 8 where the Comptroller is not satisfied that the person has ceased to make taxable supplies or receive distantly taxable goods or services mentioned in section 14(1) (as the case may be) and if the Comptroller thinks it necessary for the protection of the revenue.
[Act 34 of 2021 wef 01/01/2022]

13.—(1)  Where the Comptroller is satisfied that a registered person has ceased to be registrable, the Comptroller may cancel the person’s registration with effect from the day on which the registered person so ceased or from such later date as may be agreed between the Comptroller and the registered person.
(2)  In this paragraph and paragraph 14, “registrable” means liable or eligible to be registered under paragraph 8(1).

14.  Where the Comptroller is satisfied that on the day on which a registered person was registered the registered person was not registrable, the Comptroller may cancel the person’s registration with effect from that day.
14A.  The Comptroller may cancel the registration of a person if any supply or purported supply made to or by the person is a part of an arrangement mentioned in section 20(2A).
[Act 35 of 2022 wef 01/01/2023]

Exemption from registration
15.—(1)  Despite the preceding provisions of this Schedule, where a person who makes or intends to make taxable supplies satisfies the Comptroller that any such supply is zero‑rated or would be zero‑rated if the person were a taxable person, the Comptroller may, if the Comptroller thinks fit and on that person’s request, exempt that person from registration until it appears to the Comptroller that the request should no longer be acted upon or is withdrawn.
(1A)  Despite the preceding provisions of this Schedule, where a person who is or intends to be a recipient under section 14(2), satisfies the Comptroller that the person makes substantial zero‑rated supplies out of the person’s total taxable supplies (excluding any reverse charge supplies), the Comptroller may, if the Comptroller thinks fit and on that person’s request, exempt that person from registration until it appears to the Comptroller that the request should no longer be acted upon or is withdrawn.

(2)  Where there is a material change in the nature of the supplies made by a person exempted from registration under this paragraph, the person must notify the Comptroller of the change —
(a)        within 30 days after the date on which it occurred; or
(b)        if no particular day is identifiable as the day on which it occurred, within 30 days after the end of the quarter in which it occurred.

(3)  Where there is a material alteration in any quarter in the proportion of taxable supplies of such a person that are zero‑rated, the person must notify the Comptroller of the alteration within 30 days after the end of the quarter.

Supplementary
16.  The value of a supply of goods or services is determined for the purposes of this Schedule on the basis that no tax is chargeable on the supply.

17.—(1)  Any notification required or request made under this Schedule must be made in such form and must contain such particulars as the Comptroller may determine.

(2)  Any person who is required under this Schedule to notify the Comptroller of the person’s liability to be registered or who requests to be registered must include in the person’s notification or request a declaration to the effect that all the information entered in or accompanying it is true and complete.

(3)  Where the notification or request referred to in sub-paragraph (2) is made by a partnership, it must include, on such form as the Comptroller may determine, the name, address and signature of each partner.

(4)  Every registered person except one to whom paragraph 10, 11, 12, 13 or 14 applies must, within 30 days after any change has been made in the name, constitution or ownership of the registered person’s business, or after any other event has occurred which may necessitate the variation of the register or cancellation of the registered person’s registration, notify the Comptroller in writing of such change or event and furnish the Comptroller with the full particulars thereof.

18.—(1)  References in this Schedule to registration are references to registration in a register kept with the Comptroller in such form as the Comptroller may determine for the purposes of this Act and references in this Schedule to supplies are references to supplies made in the course or furtherance of a business, or of distantly taxable goods or services mentioned in section 14(1), as the case may be.
[Act 34 of 2021 wef 01/01/2022]

(2)  The Comptroller may allow inspection of the register referred to in sub-paragraph (1) under such circumstances and on such terms as the Comptroller may impose.

19.  References in this Schedule to a person making taxable supplies or receiving distantly taxable goods or services mentioned in section 14(1) (as the case may be) include a reference to all the members of a partnership where such persons are carrying on business in partnership.
[19/2012; 52/2018; 28/2019; 33/2019; 42/2020; S 415/2018]
[Act 34 of 2021 wef 01/01/2022]

繁星追梦

SECOND SCHEDULE

Sections 10, 11A(4) and (5), 39(11) and 41(6) and Third and Fourth Schedules

MATTERS TO BE TREATED AS SUPPLY OF

GOODS OR SERVICES

Transfer

1.—(1)  Any transfer of the whole property in goods is a supply of goods; but, subject to sub‑paragraph (2), the transfer —
(a)        of any undivided share of the property; or
(b)        of the possession of goods,
is a supply of services.
(2)  If the possession of goods is transferred —
(a)        under an agreement for the sale of the goods; or
(b)        under agreements which expressly contemplate that the property also will pass at some time in the future (determined by, or ascertainable from, the agreements but in any case not later than when the goods are fully paid for),
it is then in either case a supply of the goods.

Treatment or process
2.  Where a person produces goods by applying to another person’s goods a treatment or process, the person is treated as supplying those goods.
Supply of utilities, etc.

3.  The supply of any form of power (including electricity), gas, water, light, heat, refrigeration, air-conditioning or ventilation is a supply of goods.
Interest in land

4.  The grant, assignment or surrender of any interest in or right over land or of any licence to occupy land is a supply of goods.

Transfer or disposal of business assets
5.—(1)  Subject to sub-paragraph (2), where goods forming part of the assets of a business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets, whether or not for a consideration, that is a supply by the person of the goods.
(2)  Sub-paragraph (1) does not apply where the transfer or disposal is —
(a)        a gift of goods made in the course or furtherance of the business where the cost to the donor is not more than $200; or
(b)        a gift, to an actual or potential customer of the business, of an industrial or commercial sample in a form not ordinarily available for sale to the public.
(3)  Where by or under the direction of a person carrying on a business, goods held or used for the purposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of the business, whether or not for a consideration, that is a supply of services.
(4)  Neither sub-paragraph (1) nor sub-paragraph (3) requires anything which a person carrying on a business does otherwise than for a consideration in relation to any goods to be treated as a supply except in a case where —
(a)        credit for input tax has been allowed to that person in whole or in part in respect of the supply of those goods or anything comprised in them to, or the importation of those goods or anything comprised in them by or for, the person; or
(b)        the goods comprise assets of another business transferred to the person as a going concern by another taxable person.
(5)  Anything which is a supply of goods or services by virtue of sub-paragraph (1) or (3) is treated as made in the course or furtherance of the business (if it would not otherwise be so treated); and in the case of a business carried on by an individual —
(a)        sub-paragraph (1) applies to any transfer or disposition of goods in favour of the individual personally; and
(b)        sub-paragraph (3) applies to goods used, or made available for use, by the individual personally.

6.  Where, in the case of a business carried on by a taxable person, goods forming part of the assets of the business are, under any power exercisable by another person —
(a)        supplied by way of sale; or
(b)        used in the making of any supply (other than a supply by way of sale),
by the other person in or towards satisfaction of a debt owed by the taxable person, the supply by the other person is a supply of goods or a supply of services determined in accordance with this Act and is deemed to be made by the taxable person in the course or furtherance of the taxable person’s business.

7.—(1)  Where a person ceases to be a taxable person, any goods then forming part of the assets of a business carried on by the person is deemed to be supplied by the person in the course or furtherance of the person’s business immediately before the person ceases to be a taxable person, unless —
(a)        the business is transferred as a going concern to another taxable person;
(b)        the business is carried on by another person who is deemed to be a taxable person under section 32(4); or
(c)        the value of deemed supply would not be more than $10,000.
(2)  This paragraph does not apply to any goods where the taxable person can show to the satisfaction of the Comptroller —
(a)        that no credit for input tax in respect of the supply or importation of the goods has been allowed to the taxable person; and
(b)        that the goods were not acquired by the taxable person as part of the assets of a business which was transferred to the taxable person as a going concern by another taxable person.

8.—(1)  Subject to sub-paragraphs (2) and (3), paragraphs 5, 6 and 7 have effect in relation to land forming part of the assets of, or held or used for the purposes of, a business as if it were goods forming part of the assets of, or held or used for the purposes of, a business.
(2)  In the application of those paragraphs by virtue of sub-paragraph (1), references to transfer, disposition or sale have effect as references to the grant or assignment of any interest in, right over or licence to occupy the land concerned.
(3)  Except in relation to a grant or assignment otherwise than for a consideration, in the application of paragraph 5(1) by virtue of sub-paragraph (1), the reference to a supply of goods has effect as a reference to a supply of services.

9.  In paragraphs 5 and 7 —
(a)        a reference to a person carrying on a business includes a reference to any persons or person (as the case may be) carrying on a business for which a bare trustee holds any goods; and
(b)        a reference to goods forming part of the assets of the business carried on by a person includes a reference to goods held by a bare trustee for the business of the persons or person, as the case may be.
[31/2014; S 647/2005; S 328/2007; S 487/2012]

繁星追梦

THIRD SCHEDULE

Sections 11B(3), 11C(4)(a), 17(1), (3C) and (6), 18(1)(b) and 49(1)(g)

VALUATION — SPECIAL CASES

Open market value

1.—(1)  Where —
(a)        the value of a supply made by a taxable person for a consideration in money is (apart from this paragraph) less than its open market value;
(b)        the person making the supply is connected with the person to whom it is made; and
(c)        if the supply is a taxable supply the person to whom the supply is made is not entitled under sections 19 and 20 to credit for all the tax on the supply (the tax not being excluded by regulations made under section 19(14) from the credit),
the Comptroller may direct that the value of the supply is taken to be its open market value.
(1A)  Without affecting sub-paragraph (1), where —
(a)        a supply mentioned in section 14(1) or 30(1A) is made for a consideration in money;
[Act 34 of 2021 wef 01/01/2022]
(b)        the value of the supply is (apart from this paragraph) less than its open market value; and
(c)        the person, branch of the person or member of the group (as the case may be) in fact making the supply is connected with the recipient of the supply,
the Comptroller may direct that the value of the supply is taken to be its open market value.
(2)  A direction under this paragraph must be given by written notice to the person making the supply, but no direction may be given more than 3 years after the time of the supply.
(3)  A direction given to a person under this paragraph in respect of a supply made by the person may include a direction that the value of any supply —
(a)        which is made by the person after giving of the notice, or after such later date as may be specified in the notice; and
(b)        as to which the conditions in sub-paragraph (1)(a), (b) and (c) are satisfied,
is taken to be its open market value.(4)  This paragraph does not apply to a supply to which paragraph 10 applies.

2.  [Deleted by Act 20 of 2010]

Connected persons
3.—(1)  For the purposes of this Act, any question whether a person is connected with another is determined in accordance with the following provisions of this paragraph (any provision that one person is connected with another being taken to mean that they are connected with one another).
(2)  A person is connected with an individual if that person is the individual’s wife or husband, or is a relative, or the wife or husband of a relative, of the individual or of the individual’s wife or husband.
(3)  A person, in the person’s capacity as trustee of a settlement, is connected with any individual who in relation to the settlement is a settlor, with any person who is connected with such an individual and with a body corporate which is connected with that settlement.
(4)  Except in relation to acquisitions or disposals of partnership assets pursuant to bona fide commercial arrangements, a person is connected with any person with whom the firstmentioned person is in partnership, and with the wife or husband or relative of any individual with whom the firstmentioned person is in partnership.
(5)  A company is connected with another company —
(a)        if the same person has control of both, or a person (X) has control of one and persons connected with X, or X and persons connected with X, have control of the other; or
(b)        if a group of 2 or more persons has control of each company, and the groups either consist of the same persons or could be regarded as consisting of the same persons by treating (in one or more cases) a member of either group as replaced by a person with whom the member is connected.
(6)  A company is connected with another person (Y) if Y has control of it or if Y and persons connected with Y together have control of it.
(7)  Any 2 or more persons acting together to secure or exercise control of a company are treated in relation to that company as connected with one another and with any person acting on the directions of any of them to secure or exercise control of the company.
(8)  In this paragraph —
“business trust” has the meaning given by the Business Trusts Act 2004;
“company” includes any body corporate or unincorporated association, but does not include a partnership, and this section applies in relation to any unit trust scheme or business trust scheme as if the scheme were a company and as if the rights of the unit holders were shares in the company;
“control” is construed in accordance with paragraph 4;
“relative” means brother, sister, ancestor or lineal descendant.

Meaning of control
4.—(1)  For the purposes of paragraph 3, a person has control of a company if the person exercises, or is able to exercise or is entitled to acquire, direct or indirect control over the company’s affairs, and in particular, but without limiting the preceding words, if the person possesses or is entitled to acquire —
(a)        the greater part of the total number of issued shares of the company or of the voting power in the company;
(b)        such part of the total number of issued shares of the company as would, if the whole of the income of the company were in fact distributed among the participators (without regard to any rights which the person or any other person has as a loan creditor), entitle the person to receive the greater part of the amount so distributed; or
(c)        such rights as would, in the event of the winding up of the company or in any other circumstances, entitle the person to receive the greater part of the assets of the company which would then be available for distribution among the participators.
(2)  Where 2 or more persons together satisfy any of the conditions of sub-paragraph (1), they are taken to have control of the company.
(3)  For the purposes of sub-paragraphs (1) and (6), a person is treated as entitled to acquire anything which the person is entitled to acquire at a future date, or will at a future date be entitled to acquire.
(4)  For the purposes of sub-paragraphs (1) and (2), there is attributed to any person (A) any rights or powers of a nominee for A, that is to say, any rights or powers which another person possesses on A’s behalf or may be required to exercise on A’s direction or behalf.
(5)  For the purposes of this paragraph, a “participator” is, in relation to any company, a person having a share or interest in the capital or income of the company.
(6)  Without limiting sub-paragraph (5), a “participator” includes —
(a)        any person who possesses, or is entitled to acquire, share capital or voting rights in the company;
(b)        any loan creditor of the company;
(c)        any person who possesses, or is entitled to acquire, a right to receive or participate in distributions of the company or any amounts payable by the company (in cash or in kind) to loan creditors by way of premium on redemption; and
(d)        any person who is entitled to secure that income or assets (whether present or future) of the company will be applied, directly or indirectly, for the person’s benefit.

5.—(1)  Sub-paragraph (2) applies to a supply of goods or services where all the following conditions are satisfied:
(a)        the supply takes place on or after 1 April 2020 for a consideration in money;
(b)        the terms of the supply —
(i)        do not include any provision for payment of the consideration by instalments; and
(ii)        allow a discount for prompt payment of the consideration;
(c)        payment of the consideration is made in accordance with the terms of the supply, such that the discount is applied in relation to the payment.
(2)  For the purposes of section 17, the consideration is the amount of the consideration mentioned in sub-paragraph (1)(a) reduced by the amount of the discount applied under sub-paragraph (1)(c).

6.  Paragraph 4 applies with the following modifications for the purposes of determining whether a person has control over a company that is an umbrella VCC making or receiving the supply in question for the purpose of a sub‑fund:
(a)        a reference to the issued shares or share capital of, or the voting power in, the company is to the issued shares or share capital of the umbrella VCC in respect of that sub‑fund, or the voting power attached to such shares, as the case may be;
(b)        a reference to the income of the company is to the income of the umbrella VCC from the sub‑fund;
(c)        a reference to the assets of the company is to the assets held by the umbrella VCC for the purpose of or that are attributable to that sub‑fund;
(d)        a reference to a creditor of the company is to the creditor of the umbrella VCC in respect of a loan that is taken by the umbrella VCC for the purpose of that sub‑fund;
(e)        a reference to the winding up of a company is to the winding up of the umbrella VCC or the sub-fund.

7.  [Deleted by Act 19 of 2009]

Business assets
8.—(1)  Where there is a supply of goods by virtue of —
(a)        paragraph 5(1) of the Second Schedule (but otherwise than for a consideration); or
(b)        paragraph 7 of the Second Schedule,
the value of the supply is determined in accordance with sub‑paragraphs (2) and (3) except where paragraph 10 applies.
(2)  The value of a supply referred to in sub-paragraph (1) is taken to be —
(a)        such consideration in money as would be payable by the person making the supply if the person were, at the time of the supply, to purchase goods identical in every respect (including age and condition) to the goods concerned;
(b)        where the value cannot be ascertained in accordance with sub-paragraph (a), such consideration in money as would be payable by the person making the supply if the person were, at the time of the supply, to purchase goods similar to, and of the same age and condition as, the goods concerned; or
(c)        where the value cannot be ascertained in accordance with sub-paragraph (a) or (b), the cost of producing the goods concerned if they were produced at the time of the supply.
(3)  For the purposes of sub-paragraph (2), the amount of consideration in money that would be payable by any person if that person were to purchase any goods is taken to be the amount that would be payable after the deduction of any amount included in the purchase price in respect of tax on the supply of the goods to that person.

9.  Where there is a supply of services by virtue of —
(a)        an order made under section 10(3); or
(b)        paragraph 5(3) of the Second Schedule (but otherwise than for a consideration),
the value of the supply is taken to be the full cost to the taxable person of providing the services except where paragraph 10 applies.

Employees’ benefits
10.—(1)  This paragraph applies to a supply of goods or services, whether or not for a consideration, which is made by an employer and consists of —
(a)        the provision in the course of catering of food or beverages to the employer’s employees; or
(b)        the provision of accommodation for the employer’s employees in a hotel, inn, boarding house or similar establishment.
(2)  The value of a supply to which this paragraph applies is taken to be nil unless the supply is for a consideration consisting wholly or partly of money, and in that case its value is determined without regard to any consideration other than money.

Foreign exchange
11.—(1)  Subject to this paragraph, where any sum relevant for determining value is expressed in a currency other than Singapore currency or in digital payment tokens, it is to be converted into Singapore currency at the selling rate of exchange prevailing in Singapore at the time when the supply takes place.
(1AA)  Subject to this paragraph and for the purposes of section 18A, where any sum relevant for determining the entry value for any item of goods is expressed in a currency other than Singapore currency or in digital payment tokens, it is to be converted into Singapore currency at the selling rate of exchange prevailing in Singapore at the point of sale of the item.
[Act 34 of 2021 wef 01/01/2022]
(1A)  Where any sum relevant for determining the value of a Seventh Schedule supply is expressed in a currency other than Singapore currency or in digital payment tokens, it is to be converted into Singapore currency at the selling rate of exchange prevailing in Singapore at one of the following times at the option of the taxable person:
(a)        the time of the supply;
(b)        the last day of the prescribed accounting period applicable to the supply;
(c)        the time of the filing of the return in relation to the supply.
(1B)  An option chosen by the taxable person under sub‑paragraph (1A) must be applied —
(a)        in relation to all Seventh Schedule supplies made by the taxable person; and
(b)        unless the Comptroller otherwise allows, for at least one year after the first time the option is used.
(2)  Where the Comptroller has issued a written notice which, for the purposes of this paragraph, specifies —
(a)        rates of exchange; or
(b)        methods of determining rates of exchange,
a rate specified in or determined in accordance with the notice, as for the time being in force, applies (instead of the rate for which sub-paragraph (1) or (1A) provides) in the case of any supply by a person who opts, in such manner as may be allowed by the Comptroller, for the use of that rate in relation to that supply.
(3)  An option for the purposes of sub-paragraph (2) for the use of a particular rate or method of determining a rate —
(a)        must not be exercised by any person except in relation to all such supplies by that person as are of such description or after such date as may be specified in the notice under sub‑paragraph (2); and
(b)        must not be withdrawn or varied except with the consent of the Comptroller and in such manner as the Comptroller may require.
(4)  The Comptroller may, by a written notice issued under sub‑paragraph (2), allow a person to apply to the Comptroller for the use, for the purpose of valuing some or all of the person’s supplies, of a rate or method of determining rates of exchange which is different from any which would otherwise apply.
(5)  On an application made in accordance with any notice under sub‑paragraph (4), the Comptroller may authorise the use with respect to the applicant of such a rate or method of determining rates of exchange, in such circumstances, in relation to such supplies and subject to such conditions as the Comptroller thinks fit.

Taxes or duties imposed by reason of supply
12.  Where any taxes or duties other than goods and services tax are imposed or levied by reason of the supply of goods or services, including any excise duty, gambling duties, cess, waterborne tax and water conservation tax but excluding stamp duty, the value of the supply shall include the amount of such taxes or duties.
[Act 1 of 2022 wef 29/07/2022]
[S 712/2022 wef 01/09/2022]
[S 250/2024 wef 01/04/2024]

Residential premises
13.—(1)  Where a supply consists of a lease of any building, flat or tenement which is used or to be used principally for residential purposes and a lease or hire of any furniture, furnishings, fittings, appliances or effects, the value of the monthly rent for the lease of the building, flat or tenement shall be —
(a)        taken as one-twelfth of the annual value ascribed to such building, flat or tenement in the Valuation List, currently in force, as prepared by the Chief Assessor under section 10 of the Property Tax Act 1960; or
(b)        where no annual value has been ascribed to such building, flat or tenement in the Valuation List, such amount as the Comptroller may determine.
(2)  For the purpose of sub-paragraph (1), the Minister may, by order in the Gazette, provide that any building, flat or tenement is to be included, or is not to be included, as a building, flat or tenement used or to be used principally for residential purposes.

Motor vehicles
14.  Where a taxable person makes a supply (other than a supply to which section 23 applies) of any used motor vehicle which was registered under the Road Traffic Act 1961 pursuant to a previous supply of that motor vehicle, the value of the supply shall be reduced by 50%.

Reverse charge on supplies received from abroad
15.—(1)  This paragraph applies in relation to services mentioned in section 14(1)(b)(i) or (ii) where —
(a)        the services were previously supplied by a taxable person who belongs in Singapore to the person who belongs in a country other than Singapore mentioned in section 14(1)(b)(i) or the branch of a person in a country other than Singapore mentioned in section 14(1)(b)(ii), that —
(i)        is not a registered person; or
(ii)        is a registered (Seventh Schedule — pay only) person,
(called in this paragraph the overseas supplier) who subsequently supplied those services to the recipient; and
[Act 35 of 2022 wef 01/01/2023]
(b)        the previous supply of those services to the overseas supplier is a taxable supply that is not treated as a supply of international services under section 21(3).
[Act 34 of 2021 wef 01/01/2022]
(2)  Despite section 17(3A), the recipient may elect for the value of the reverse charge supply (A) by the overseas supplier to the recipient to be reduced (as may be applicable) —
(a)        by the value of the services previously supplied that is subject to tax (B); or
(b)        if B exceeds A, to nil.
(3)  To avoid doubt, section 17(3AA) and (3B) applies in determining A.

Seventh Schedule supplies of services
16.—(1)  This paragraph applies in relation to a Seventh Schedule supply of services where —
(a)        the services were previously supplied by a taxable person who belongs in Singapore to a registered (Seventh Schedule — pay only) person who subsequently supplied those services to a customer who belongs in Singapore; and
(b)        the previous supply of those services to the registered (Seventh Schedule — pay only) person is a taxable supply that is not treated as a supply of international services under section 21(3).
(2)  Despite section 17(2) or (3), the registered (Seventh Schedule — pay only) person may elect for the value of the Seventh Schedule supply of services (A) to the customer who belongs in Singapore to be reduced (as may be applicable) —
(a)        by the value of services previously supplied that is subject to tax (B); or
(b)        if B exceeds A, to nil.
[Act 35 of 2022 wef 01/01/2023]
[20/2010; 52/2018; 28/2019; 33/2019; S 395/2006; S 676/2008; S 874/2019]

繁星追梦

FOURTH SCHEDULE

Sections 2A(2)(b), 11B(5)(a), 20(2)(ab), 22, 37B(2) and First, Sixth and Eighth Schedules

PART 1

EXEMPT SUPPLIES

Finance

1.  The following financial services:
(a)        the operation of any current, deposit or savings account;
(b)        the exchange of currency (whether effected by the exchange of bank notes, currency notes or coin, by crediting or debiting accounts, or otherwise) other than the supply of a note or a coin as a collector’s item, investment article or item of numismatic interest;
(c)        any supply by a person carrying on a credit card, charge card or similar payment card operation made directly in connection with that operation to a person who accepts the card used in the operation when presented to that person in payment for goods or services;
(d)        the issue, payment, collection or transfer of ownership of any note or order for payment, cheque or letter of credit or the notification of the issue of a letter of credit;
(e)        the issue, allotment, transfer of ownership, drawing, acceptance or endorsement of a debt security;
(f)        the issue, allotment or transfer of ownership of an equity security or an interest in a partnership;
[S 109/2023 wef 01/03/2023]
(g)        the provision of any loan, advance or credit;
(h)        the provision of the facility of instalment credit finance in a hire‑purchase, conditional sale or credit sale agreement for which facility a separate charge is made and disclosed to the recipient of the supply of goods;
(i)        the transfer or assignment of the provision of the facility of instalment credit finance in a hire-purchase agreement;
(j)        the provision or assignment of a derivative that does not lead to any delivery of goods or supply of taxable services;
(k)        the renewal or variation of a debt security, equity security or contract for the provision of any loan, advance or credit;
(l)        the provision, or transfer of ownership, of a life insurance contract;
(la)        the provision of insurance cover or annuities under any specified CPF scheme;
(m)        [Deleted by S 852/2014]
(n)        the provision or assignment of any contract for the sale of any unallocated commodity which does not lead to a delivery of the commodity from the seller to the buyer;
(o)        [Deleted by S 852/2014]
(p)        the issue or transfer of ownership of a unit under any unit trust or business trust;
(q)        the arrangement, provision, or transfer of ownership, of any contract of re-insurance;
(r)        the provision of financing in connection with a qualifying Islamic financial arrangement in relation to non-residential property, for which the provider of the financing derives an effective return;
(ra)        the provision of financing in connection with a qualifying Islamic financial arrangement in relation to an asset, for which the provider of the financing derives an effective return;
(rb)        the provision of financing in connection with a qualifying Islamic financial arrangement in relation to an asset which is jointly acquired by a provider of the financing and a purchaser, for which the provider of the financing derives an effective return;
(rc)        the provision of financing in connection with a qualifying Islamic financial arrangement in relation to the construction of an asset, for which the provider of the financing derives an effective return;
(s)        the issue or transfer of ownership of Islamic debt securities under an Islamic debt securities arrangement;
(t)        the provision of financing under an Islamic debt securities arrangement for which the provider of the financing derives an effective return;
(u)        the provision of financing by one bank to another bank under a qualifying Islamic agency arrangement.
Investment Precious Metals
1A.  The supply of any investment precious metal specified in Part 2, other than a supply that is treated as a supply of such goods pursuant to paragraph 2 of the Second Schedule.
Digital payment tokens
1B.  Supplies of digital payment tokens by way of any of the following:
(a)        the exchange of digital payment tokens for currency or other digital payment tokens;
(b)        the provision of any loan, advance or credit of digital payment tokens.
Land
2.  The grant, assignment or surrender of any interest in or right over land of any of the following descriptions or of any licence to occupy such land:
(a)        any vacant land zoned “Residential” in the Master Plan under the Planning Act 1998 and used or to be used for residential purposes or for the purposes of condominium development;
(b)        any land where the supply is made by the Government or such public authority as may be approved by the Minister or such other person as the Minister may appoint, and the land —
(i)        is approved exclusively for residential or condominium development; and
(ii)        is vacant, or has any building on it that is required by the Government or the public authority to be demolished;
(c)        any land or part of any land with any building on the land or part, being a building which is used or to be used principally for residential purposes, but not if —
(i)        the land or part is supplied by the Government or such public authority as may be approved by the Minister or such other person as the Minister may appoint;
(ii)        the building on the land or part is required by the Government or the public authority to be demolished; and
(iii)        the land or part (with the building demolished) is not approved exclusively for residential or condominium development.

PART 2

EXEMPT IMPORTS

Investment Precious Metals
1.  Subject to paragraphs 1A and 2, the following precious metals:
(a)        gold which —
(i)        is in the form of a bar, an ingot or a wafer;
(ii)        is of a purity of at least 99.5%; and
(iii)        possesses investment characteristics;
(b)        silver which —
(i)        is in the form of a bar, an ingot or a wafer;
(ii)        is of a purity of at least 99.9%; and
(iii)        possesses investment characteristics;
(c)        platinum which —
(i)        is in the form of a bar, an ingot or a wafer;
(ii)        is of a purity of at least 99%; and
(iii)        possesses investment characteristics;
(d)        any of the following gold coins which is or was legal tender in its country of origin, and is of a purity of at least 99.5%:
(i)        America Buffalo coin;
(ii)        Australia Dragon Rectangular coin;
(iii)        Australia Kangaroo Nugget coin;
(iv)        Australia Lunar coin;
(v)        Australia RAM Kangaroo coin;
(vi)        Austria Philharmonic coin;
(vii)        Canada Maple Leaf coin;
(viii)        Canada Call of the Wild series coin;
(ix)        China Panda coin;
(x)        Malaysia Kijang Emas coin;
(xi)        Mexico Libertad coin;
(xii)        Singapore Lion coin;
(xiii)        United Kingdom Britannia coin;
(xiv)        United Kingdom Lunar coin;
(xv)        United Kingdom Royal Arms coin;
(xvi)        United Kingdom The Queen’s Beasts series coin;
(xvii)        United Kingdom Myths and Legends series coin;
[S 405/2023 wef 23/06/2023]
(xviii)        United Kingdom The Royal Tudor Beasts series coin;
[S 405/2023 wef 23/06/2023]
(e)        any of the following silver coins which is or was legal tender in its country of origin, and is of a purity of at least 99.9%:
(i)        America Eagle coin;
(ii)        Armenia Noah’s Ark coin;
(iii)        Australia Dragon Rectangular coin;
(iv)        Australia Funnel-Web Spider coin;
(v)        Australia Kangaroo coin;
(vi)        Australia Kookaburra coin;
(vii)        Australia Koala coin;
(viii)        Australia Lunar coin;
(ix)        Australia Saltwater Crocodile coin;
(x)        Austria Philharmonic coin;
(xi)        Canada Birds of Prey series coin;
(xii)        Canada Creatures of the North series coin;
(xiii)        Canada Goose coin;
(xiv)        Canada Maple Leaf coin;
(xv)        Canada SupermanTM S‑Shield coin;
(xvi)        Canada Tree of Life coin;
(xvii)        Canada Wildlife series coin;
(xviii)        China Panda coin;
(xix)        Mexico Libertad coin;
(xx)        South Africa Krugerrand coin;
(xxi)        United Kingdom Britannia coin;
(xxii)        United Kingdom Lunar coin;
(xxiii)        United Kingdom Royal Arms coin;
(xxiv)        United Kingdom The Queen’s Beasts series coin;
(xxv)        United Kingdom Myths and Legends series coin;
[S 405/2023 wef 23/06/2023]
(xxvi)        United Kingdom The Royal Tudor Beasts series coin;
[S 405/2023 wef 23/06/2023]
(f)        any of the following platinum coins which is or was legal tender in its country of origin, and is of a purity of at least 99%:
(i)        America Eagle coin;
(ii)        Australia Kangaroo coin;
(iii)        Australia Koala coin;
(iv)        Australia Lunar coin;
(v)        Australia Platypus coin;
(vi)        Austria Philharmonic coin;
(vii)        Canada Maple Leaf coin;
(viii)        South Africa Big Five series coin;
(ix)        United Kingdom Britannia coin;
(x)        United Kingdom Lunar coin;
(xi)        United Kingdom Royal Arms coin;
(xii)        United Kingdom The Queen’s Beasts series coin;
[S 405/2023 wef 23/06/2023]
(xiii)        United Kingdom The Royal Tudor Beasts series coin.
[S 405/2023 wef 23/06/2023]

1A.  Paragraph 1(a), (b) and (c) does not include any bar, ingot or wafer that is a decorative bar, ingot or wafer or a collector’s bar, ingot or wafer.

2.  Paragraph 1(d), (e) and (f) does not include any coin that is a proof coin, a numismatic coin or a collector’s coin.

PART 3

INTERPRETATION AND APPLICATION

Interpretation
1.  In this Schedule —
“business trust” has the meaning given by the Business Trusts Act 2004;
“credit” includes —
(a)        the supply of credit by a person, in connection with a supply of goods or services by the person, for which a separate charge is made and disclosed to the recipient of the supply of goods or services;
(b)        the discounting of any bill of exchange, promissory note, invoice or any similar instrument or debt security; and
(c)        the supply of credit by way of factoring of debts and forfaiting,
but excludes the supply of a credit card, charge card or similar payment card made to a cardholder for which a fee for joining or subscription is charged other than the provision of credit for which a separate charge in respect of interest is made and disclosed;
“debt security” means any interest in or right to be paid money that is, or is to be, owing by any person or any option to acquire any such interest or right but excludes a contract of insurance and an estate or interest in land, other than an estate or interest as mortgagee or chargeholder;
“derivative” means any financial instrument that derives its value from an underlying financial asset, index or other investment, and includes options, swaps and credit default swaps;
“effective return” means —
(a)        in the case of a qualifying Islamic financial arrangement in relation to non‑residential property in the circumstances described in paragraph (a)(ii)(A) of the definition of that arrangement, the difference between the price of the non‑residential property sold by the provider of the financing to the purchaser over the cost of the non‑residential property bought by the provider of the financing;
(b)        in the case of a qualifying Islamic financial arrangement in relation to non‑residential property in the circumstances described in paragraph (a)(ii)(B) of the definition of that arrangement, the difference between the total of the lease payments made by the purchaser over the cost of the non‑residential property bought by the provider of the financing;
(c)        in the case of a qualifying Islamic financial arrangement in relation to an asset acquired by a provider of the financing, the difference between the price of the asset sold by the provider of the financing to the bank over the cost of the asset bought by the bank on behalf of the provider of the financing;
(d)        in the case of a qualifying Islamic financial arrangement in relation to an asset jointly acquired by a provider of the financing and a purchaser, the difference between the total amount of —
(i)        the money payable by the purchaser for the interest in the asset belonging to the provider of the financing;
(ii)        any lease payments for the lease of the asset;
(iii)        any moneys payable for the subsequent use of any portion of the asset referred to in sub‑paragraph (c)(v) of the definition of “qualifying Islamic financial arrangement”, as may be applicable; and
(iv)        any moneys payable in the event of an early termination of the arrangement referred to in sub‑paragraph (c)(vi) of the definition of “qualifying Islamic financial arrangement”, as may be applicable,
and the money provided by the provider of the financing for the joint purchase of the asset;
(e)        in the case of a qualifying Islamic financial arrangement in relation to the construction of an asset where the asset is constructed or a comparable asset substituted therefor, the difference between the total amount of money payable by the purchaser for the asset or the comparable asset and the amount of money provided by the provider of the financing for the construction of the asset; and
(f)        in the case of an Islamic debt securities arrangement, the payments referred to in paragraph (b) of the definition of “Islamic debt securities”;
“equity security” means any interest in or right to a share in the capital of a body corporate (other than a limited liability partnership) or any option to acquire any such interest or right but excludes a contract of insurance and an estate or interest in land, other than an estate or interest as mortgagee or chargeholder;
[S 109/2023 wef 01/03/2023]
“interest in a partnership” means —
(a)        any right of a partner in a partnership or limited liability partnership to a proportion of the partnership property on the dissolution or winding up of the partnership or limited liability partnership (as the case may be), as specified in the partnership agreement; or
(b)        if none is specified, any right of a partner in a partnership or limited liability partnership to a proportion of the profits of the partnership or limited liability partnership, as the case may be;
[S 109/2023 wef 01/03/2023]

“Islamic debt securities” means debt securities and trust certificates —
(a)        which are endorsed by any Shari’ah council or body, or by any committee formed for the purpose of providing guidance on compliance with Shari’ah law; and
(b)        where the amounts payable from such securities and trust certificates are periodic and supported by a regular stream of receipts from underlying assets;
“Islamic debt securities arrangement” means an arrangement under which —
(a)        immovable properties in Singapore, or all or part of the beneficial interest therein, are acquired by a special purpose vehicle from a person (called in this definition the originator) where the acquisition is funded through the issuance of Islamic debt securities by the special purpose vehicle;
(b)        the immovable properties are leased by the special purpose vehicle to the originator; and
(c)        the immovable properties, or all or part of the beneficial interest therein referred to in paragraph (a), are re‑acquired by the originator upon the maturity of the Islamic debt securities;
“life insurance contract” means a contract for the provision of a life policy within the meaning of the Insurance Act 1966;
“limited liability partnership” has the meaning given by the Limited Liability Partnerships Act 2005;
[S 109/2023 wef 01/03/2023]
“Monetary Authority of Singapore” means the Monetary Authority of Singapore established under section 3 of the Monetary Authority of Singapore Act 1970;
“non-residential property” means any land, building, flat or tenement other than any land, building, flat or tenement described in paragraph 2(a), (b) and (c) of Part 1;
“public authority” means a body established or constituted by or under a public Act to perform or discharge a public function;
“qualifying Islamic financial arrangement” means an arrangement which is endorsed by any Shari’ah council or body or by any committee formed for the purpose of providing guidance on compliance with Shari’ah law, and —
(a)        in relation to non-residential property, is an arrangement that is entered into between a provider of the financing and a purchaser whereby —
(i)        the provider of the financing acquires all or part of the beneficial interest in the non‑residential property from the seller with a view to selling the same to the purchaser; and
(ii)        the provider of the financing —
(A)        immediately sells such beneficial interest to the purchaser (whether for consideration of a lump sum payment or instalment payments); or
(B)        immediately leases such beneficial interest to the purchaser with an option for the purchaser to acquire the non‑residential property;
(b)        in relation to an asset which is acquired by a provider of the financing, is an arrangement that is entered into between the provider of the financing and a bank whereby —
(i)        the provider of the financing appoints the bank as an agent to acquire the asset on its behalf, with a view to selling the asset to the bank;
(ii)        the provider of the financing immediately sells the asset to the bank (whether for consideration of a lump sum payment or instalment payments);
(iii)        the bank immediately sells the asset to another person at the same price at which the asset was first acquired on behalf of the provider of the financing by the bank; and
(iv)        the bank is not required to effect payment to the provider of the financing until after the asset is sold;
(c)        in relation to the asset which is jointly acquired by a provider of the financing and a purchaser, is an arrangement that is entered into between the provider of the financing and the purchaser whereby —
(i)        the provider of the financing (or its agent) acquires partial interest in the asset with a view to selling its interest in the asset to the purchaser;
(ii)        the provider of the financing (or its agent) sells its interest in the asset to the purchaser on a periodic basis for an amount of money determined at the start of the arrangement;
(iii)        the provider of the financing (or its agent) leases the portion of its interest in the asset that has yet to be sold to the purchaser for an amount of money determined at the start of the arrangement;
(iv)        the provider of the financing (or its agent) appoints the purchaser, or a third party, to take on the obligations in connection with the use of the asset, including its maintenance and insurance;
(v)        in the event the asset is not in existence at the time of the joint purchase, and the provider of the financing (or its agent) leases the unsold portion of its interest in the asset to the purchaser, an amount of money may be paid by the purchaser to the provider of the financing (or its agent) for the subsequent use of that portion of the asset;
(vi)        in the event of an early termination of the arrangement, the purchaser purchases the remaining unsold portion of the interest in the asset belonging to the provider of the financing (or its agent) for an amount of money determined at the start of the arrangement;
(vii)        in the event the purchaser is unable to pay the amount of money in sub‑paragraph (vi), the provider of the financing (or its agent) may sell the asset to a third party at a price lower than the outstanding amount payable by the purchaser; and
(viii)        the purchaser purchases the whole of the interest in the asset belonging to the provider of the financing (or its agent) upon the expiry of the arrangement and obtains full ownership of the asset;
(d)        in relation to the construction of an asset, is an arrangement that is entered into between a provider of the financing and a purchaser whereby —
(i)        at the request of the purchaser and in accordance to the purchaser’s specifications, the provider of the financing commissions the purchaser to construct an asset, for an amount of money, with a view to selling the completed asset to the purchaser;
(ii)        either —
(A)        the provider of the financing (or its agent) leases the asset to the purchaser with an option for the purchaser to acquire the asset; or
(B)        the purchaser undertakes to purchase the asset from the provider of the financing (or its agent) after the completed asset has been transferred to the provider of the financing in accordance with sub‑paragraph (v)(A);
(iii)        the purchaser procures the construction of the asset by a third party;
(iv)        the provider of the financing (or its agent) makes periodic payments to the purchaser for the construction of the asset;
(v)        one of the following events takes place:
(A)        the purchaser transfers the ownership of the asset to the provider of the financing (or its agent) on a mutually agreed date on or after the completion of the construction of the asset by the third party;
(B)        the purchaser returns all the periodic payments received to the provider of the financing (or its agent) and cancels the lease arrangement referred to in sub‑paragraph (ii)(A); or
(C)        the provider of the financing (or its agent) agrees to the substitution of the asset that is the subject of the lease arrangement in sub‑paragraph (ii)(A) or the purchase undertaking in sub‑paragraph (ii)(B) with a comparable asset, and the purchaser transfers the ownership of the comparable asset to the provider of the financing (or its agent), on a mutually agreed date;
(vi)        the provider of the financing (or its agent) does not take physical delivery of the asset or the comparable asset, as the case may be; and
(vii)        at the end of the arrangement, the provider of the financing (or its agent) transfers ownership of the asset or the comparable asset, as the case may be, to the purchaser pursuant to —
(A)        the lease arrangement referred to in sub‑paragraph (ii)(A) (except upon the occurrence of the event in sub‑paragraph (v)(B)); or
(B)        the purchase undertaking referred to in sub‑paragraph (ii)(B),
as the case may be;
“qualifying Islamic agency arrangement” means an arrangement —
(a)        which is endorsed by any Shari’ah council or body, or by any committee formed for the purpose of providing guidance on compliance with Shari’ah law; and
(b)        whereby —
(i)        a bank appoints another bank as an agent of the firstmentioned bank for a fee, to use the firstmentioned bank’s funds with a view of generating an expected gain;
(ii)        the second-mentioned bank returns the firstmentioned bank’s funds and the expected gain at the end of the arrangement; and
(iii)        the second-mentioned bank retains any gains in excess of the expected gain;
“special purpose vehicle”, in relation to an Islamic debt securities arrangement, means a company whose only business is to acquire the originator’s immovable properties in Singapore, lease them back to the originator and transfer such properties to the originator upon the maturity of the Islamic debt securities;
“specified CPF scheme” means a scheme established under the Central Provident Fund Act 1953 that —
(a)        provides for the payment of moneys on the death of a person or on the happening of any contingency dependent on the termination or continuance of human life, except where the payment is only to be made in the event of —
(i)        death by accident; or
(ii)        death resulting from specified sickness;
(b)        is subject to payment of premiums for a term dependent on the termination or continuance of human life;
(c)        provides for the payment of an annuity for a term dependent on the termination or continuance of human life; or
(d)        is a combination of any of the above;
“trust certificates” means certificates evidencing beneficial ownership in underlying assets;
“unit” means a right or interest (whether described as a unit, a sub-unit or otherwise) which may be acquired under a unit trust or business trust.
1A.  In the definition of “equity security” in paragraph 1, the reference to a share in the capital of a body corporate includes a share in a VCC.

2.  In this Schedule, gold, silver or platinum (as the case may be) possesses investment characteristics if —
(a)        it is refined (as defined in section 37B(2)) by —
(i)        in the case of gold or silver, a refiner who is or was in the “Good Delivery” list of the London Bullion Market Association;
(ii)        in the case of platinum, a refiner who is or was in the “Good Delivery” list of the London Platinum and Palladium Market; or
(iii)        in any case, a refiner who —
(A)        intends to be on the “Good Delivery” list of the London Bullion Market Association or the London Platinum and Palladium Market, as the case may be; and
(B)        is endorsed by the Enterprise Singapore Board established by section 3 of the Enterprise Singapore Board Act 2018 at the following times:
(BA)        in the case of a supply of investment precious metals, at the time of the supply;
(BB)        in the case of an import of investment precious metals, at the time the investment precious metals are removed from customs control; and
(b)        it bears a mark or characteristic that is internationally accepted as guaranteeing its quality.

Application
3.—(1)  Paragraph 1 (other than sub-paragraph (q)) and paragraph 2 of Part 1 does not apply to any services consisting of arranging, broking, underwriting or advising on any of the activities specified therein in return for a brokerage fee, commission or other similar consideration.
(2)  Paragraph 1(j) and (n) of Part 1 does not apply to any supply which section 37 provides is to be disregarded for the purposes of this Act.
(3)  Paragraph 2 of Part 1 does not apply to that part of the supply comprising —
(a)        the sale and lease of any furniture, furnishings, fittings, appliances or effects;
(b)        services consisting of the maintenance, repair and upkeep of the building, flat or tenement or any common property or limited common property connected therewith; and
(c)        any building, flat or tenement which is not used or to be used principally for residential purposes.
(4)  For the purpose of paragraph 3(3)(c) of this Part and paragraph 2(c) of Part 1, the Minister may, by order in the Gazette, provide that any building, flat or tenement is to be included, or is not to be included, as a building, flat or tenement used or to be used principally for residential purposes.
[28/2007; 20/2010; 19/2012; 37/2017; 10/2018; 28/2019; 33/2019; S 676/2008; S 391/2009; S 567/2010; S 692/2011; S 496/2012; S 852/2012; S 828/2013; S 396/2016; S 374/2017; S 312/2018; S 35/2019; S 575/2019; S 581/2021]

繁星追梦

FIFTH SCHEDULE

Section 90A

ADVANCE RULINGS

PART 1

1.—(1)  Subject to the provisions of this Part, on an application made in accordance with this Part, the Comptroller must make a ruling on how any provision of this Act applies, or would apply, to a person and to an arrangement for which the ruling is sought.
(2)  The Comptroller may make a ruling on how any provision of this Act applies to the arrangement described in an application, whether or not reference was made to that provision in the application.
(3)  The Comptroller must not make a ruling on a provision of this Act that authorises or requires the Comptroller to —
(a)        impose or remit a penalty;
(b)        inquire into the correctness of any return or other information supplied by any person;
(c)        prosecute any person; or
(d)        recover any debt owing by any person.
(4)  An application for a ruling must —
(a)        be made in such form as the Comptroller may determine; and
(b)        comply with the disclosure requirements of paragraph 9.
(5)  An applicant for a ruling may at any time withdraw the application by written notice to the Comptroller.
2.  The Comptroller may decline to make a ruling if —
(a)        the application for the ruling would require the Comptroller to determine any question of fact;
(b)        the Comptroller considers that the correctness of the ruling would depend on the making of assumptions, whether in respect of a future event or any other matter;
(c)        the matter on which the ruling is sought is subject to an objection or appeal, whether in relation to the applicant or any other person; or
(d)        the applicant has outstanding debts relating to earlier ruling applications.

3.  The Comptroller must not make a ruling if —
(a)        the matter on which the ruling is sought is the subject of a return which has been or is due to be lodged under this Act;
(b)        at the time the application is made or at any time before the ruling is issued, the Comptroller considers that the person to whom the ruling is to apply is not seriously contemplating the arrangement for which the ruling is sought;
(c)        the application is frivolous or vexatious;
(d)        the matter on which the ruling is sought involves the interpretation of any foreign law;
(e)        a ruling already exists on how the relevant provision of this Act applies to the person and the arrangement, and the proposed ruling would apply to a period to which the existing ruling applies;
(f)        an assessment (other than an assessment of any estimated tax) relating to the person, the arrangement, and a period to which the proposed ruling would apply, has been made, unless the application is received by the Comptroller before the date the assessment is made;
(g)        the Comptroller is undertaking an audit or investigation on how any provision of this Act applies to the applicant, or to an arrangement similar to the arrangement which is the subject of the application, during any period for which the proposed ruling would apply were the ruling to be made;
(h)        in the Comptroller’s opinion, the applicant has not provided sufficient information in relation to the application after the Comptroller has requested further information;
(i)        in the Comptroller’s opinion, it would be unreasonable to make a ruling in view of the resources available to the Comptroller; or
(j)        the application for the ruling would require the Comptroller to form an opinion as to a generally accepted accounting principle or to form an opinion as to a commercially acceptable practice.

4.  The Comptroller must, where the Comptroller has declined to make a ruling under paragraph 2 or has not made a ruling by virtue of paragraph 3, notify the applicant in writing of the Comptroller’s decision and the reasons therefor.

5.  Where the Comptroller has made a ruling on the application of any provision of this Act in relation to an arrangement, and —
(a)        the ruling applies in relation to the arrangement during the whole or any part of the period specified in the ruling; and
(b)        the person to whom the ruling applies discloses in accordance with paragraph 17 that the person has relied on the ruling in preparing and providing a return,
the Comptroller must apply the provision in relation to the person and the arrangement in respect of the whole or the part of the period (as the case may be) in accordance with the ruling.

6.  A ruling applies in relation to an arrangement as a ruling on a provision of this Act —
(a)        only if the provision is expressly referred to in the ruling; and
(b)        for a period of 3 years beginning on the date the ruling is made or such other period as the Comptroller may, taking into account any special circumstances, determine.

7.  A ruling does not apply to a person in relation to an arrangement if —
(a)        the arrangement is materially different from the arrangement identified in the ruling;
(b)        there was a material omission or misrepresentation in, or in connection with, the application for the ruling;
(c)        the Comptroller makes an assumption about a future event or another matter that is material to the ruling, and the assumption subsequently proves to be incorrect; or
(d)        the Comptroller stipulates a condition that is not satisfied.

8.—(1)  A person, in the person’s own right or on behalf of a person who has yet to come into legal existence, may apply to the Comptroller for a ruling on how a provision of this Act applies, or would apply, to —
(a)        the person making the application or the prospective person, as the case may be; and
(b)        an arrangement.
(2)  Two or more persons may jointly apply, or a person on behalf of 2 or more persons who have yet to come into legal existence may apply, to the Comptroller for a ruling on how a provision of this Act applies, or would apply, to each person and to an arrangement.

9.—(1)  An application for a ruling must —
(a)        identify the applicant;
(b)        disclose all relevant facts (including the reasons for the arrangement, if applicable) and documents relating to the arrangement in respect of which the ruling is sought;
(c)        state the provision of this Act in respect of which the ruling is sought;
(d)        state the proposition of law (if any) which is relevant to the issues raised in the application;
(e)        state whether a previous application has been made on the same or any similar arrangement by the applicant and the result of any such application; and
(f)        provide a draft ruling.
(2)  If the Comptroller considers that it would be unreasonable to require the applicant to comply with any of the requirements in sub-paragraph (1)(c) to (f), the Comptroller may waive those requirements.
(3)  Any document provided by any person under this Schedule must be retained by the Comptroller.

10.  The Comptroller may at any time request further relevant information from an applicant for a ruling.

11.—(1)  If the Comptroller considers that the correctness of a ruling would depend on assumptions being made about a future event or other matter, the Comptroller may make the assumptions that the Comptroller considers to be most appropriate.
(2)  The Comptroller may not make assumptions about information which the applicant can provide.

12.—(1)  A ruling made by the Comptroller must state —
(a)        that it is a ruling made under section 90A;
(b)        the identity of the person, the provision of this Act, and the arrangement (which may be identified by reference to the arrangement in the application) to which the ruling applies;
(c)        how the provision of this Act applies to the person and to the arrangement;
(d)        the period for which the ruling applies pursuant to paragraph 6;
(e)        the material assumptions about future events or other matters made by the Comptroller; and
(f)        the conditions (if any) stipulated by the Comptroller.
(2)  The Comptroller must notify the making of a ruling by sending a copy of the ruling to the person or persons who applied for it.

13.—(1)  The Comptroller may at any time withdraw a ruling by notifying the person to whom the ruling applies in writing of the withdrawal and the reasons therefor.
(2)  The ruling is withdrawn with effect from the date specified in the notice of withdrawal.
(3)  The date referred to in sub-paragraph (2) must not be earlier than the date on which the person could reasonably be expected to receive the notice of withdrawal.
(4)  If the Comptroller withdraws a ruling —
(a)        the ruling does not apply to any arrangement entered into or effected on or after the date of withdrawal; but
(b)        the ruling continues to apply in relation to any arrangement for the remainder of the period set out in paragraph 6(b) if the arrangement has been entered into or effected before the date of withdrawal.

14.—(1)  The Comptroller is not required to withdraw and reissue a new ruling to correct a typographical or a minor error if the correction does not change the meaning of the ruling.
(2)  A ruling that is not withdrawn and reissued remains valid for the period set out in paragraph 6(b).

15.  A ruling does not apply with effect from the date a provision of this Act is repealed or amended to the extent that the repeal or amendment changes the way the provision applies in the ruling.

16.  The fact that there has been an application for a ruling does not affect a person’s obligation to provide any return, make any payment, or do any other act, or the Comptroller’s power to make or amend any assessment.

17.  Where —
(a)        a ruling has been obtained;
(b)        the person to whom the ruling applies is required to provide a return under this Act; and
(c)        in preparing the return the person is required to take into account the way in which a provision of this Act applies to the arrangement identified in the ruling,
the person must disclose the following in such form and manner, and within such time, as the Comptroller may require:
(d)        the existence of the ruling;
(e)        whether or not the person has relied on the ruling in preparing and providing the return; and
(f)        any material changes to the arrangement identified in the ruling.

18.—(1)  The Comptroller may, in respect of an application for a ruling made on or after 1 May 2019, publish a summary of the ruling with the express consent of the applicant.
(2)  For the purpose of sub-paragraph (1) —
(a)        the summary must set out the tax position of the ruling in a general manner; and
(b)        the Comptroller must take reasonable care to ensure that the summary does not permit the applicant, the arrangement to which the ruling relates or any party to the arrangement to be identified.

PART 2

1.—(1)  The fees specified in respect of an application for a ruling made in accordance with Part 1 are —
(a)        a non-refundable application fee of $660 (inclusive of tax), which must accompany the application;
(b)        a further fee, calculated at $165 (inclusive of tax) per hour (or any part of an hour), beyond the first 4 hours, spent in consideration of the application by the Comptroller, including any time spent by the Comptroller in consulting with the applicant;
(c)        an additional fee (inclusive of tax), of up to 2 times the aggregate fee under sub‑paragraphs (a) and (b), for the Comptroller to give priority to the application and to expedite the Comptroller’s consideration thereof; and
(d)        reimbursement fees in respect of —
(i)        any fees paid by the Comptroller to any person, if the Comptroller requires external advice in relation to the ruling and the applicant agrees to the Comptroller seeking such external advice; and
(ii)        any costs and reasonable disbursements incurred by the Comptroller in relation to the ruling.
(2)  If an application for a ruling is withdrawn, the applicant is liable to pay any fees under sub-paragraph (1)(b), (c) and (d) that are incurred up to the time the Comptroller receives the notice of the withdrawal from the applicant.

2.—(1)  This paragraph applies to any application for a ruling made on or after 1 May 2019.
(2)  When the Comptroller informs the applicant that the Comptroller agrees to make a ruling on the application, unless the application is withdrawn, the applicant must pay any further fee and additional fee which may apply to the application under paragraph 1(1), in amounts estimated by the Comptroller.
(3)  The Comptroller may at any time increase any amount estimated for any such fee and, unless the application is withdrawn, the applicant must pay the increase.
(4)  Upon the application being withdrawn or the Comptroller making a ruling, as the case may be —
(a)        if the further fee or additional fee for the application under paragraph 1(1) is more than the amount already paid as that fee, the applicant must pay the difference between those amounts for that fee; and
(b)        if the amount already paid as the further fee or additional fee is more than the amount of that fee for the application under paragraph 1(1), the Authority must refund the applicant the difference between those amounts for that fee.

3.  The Comptroller must ensure as far as is reasonably practicable that every effort is made to minimise the fees to which an applicant is liable in respect of an application for a ruling.
[28/2007; 42/2020; S 129/2012; S 119/2014; S 302/2016; S 289/2019]

繁星追梦

SIXTH SCHEDULE

Section 6

PART 1

PUBLIC SCHEMES UNDER SECTION 6(6C)

1.        Wage credit scheme.
2.        Jobs support scheme.
3.        SkillsFuture Enterprise Credit
4.        Senior Employment Credit
5.        Enabling Employment Credit
6.        CPF Transition Offset
7.        Foreign Worker Levy Rebate
8.        Jobs Growth Incentive
9.        Rental Support Scheme
10.        Small Business Recovery Grant
[S 311/2022 wef 11/04/2022]
11.        Progressive Wage Credit Scheme
[S 311/2022 wef 11/04/2022]
12.        Uplifting Employment Credit
[S 330/2023 wef 05/06/2023]

PART 2

DISCLOSURE OF NAMES AND PARTICULARS OF

PERSONS AND PLACES UNDER SECTION 6(7)

1.        Approved warehouses for the purposes of section 21(3)(y) or 21C.
2.        Taxable persons approved under section 21B(1).
3.        Taxable persons to whom regulations made under section 27, 27A or 37A apply.
4.        Approved persons referred to in section 37B.
5.        Refiners referred to in paragraph 2(a)(iii)(B) of Part 3 of the Fourth Schedule.
[42/2020; 27/2021]

繁星追梦

SEVENTH SCHEDULE

Sections 2(1) and 46(1B)

SUPPLIES FOR THE PURPOSES OF SECTION 8(1A)

General

[Act 34 of 2021 wef 01/01/2022]

Definitions
1.—(1)  In this Schedule —
[Deleted by Act 34 of 2021 wef 01/01/2022]
“electronic marketplace” means a medium that —
(a)        allows suppliers to make supplies available to customers by electronic means; and
(b)        is operated by electronic means,
but not any medium that is solely for processing any payment for any supply;
[Deleted by Act 34 of 2021 wef 01/01/2022]
[Deleted by Act 34 of 2021 wef 01/01/2022]
“local underlying supplier”, in relation to a supply of distantly taxable goods or remote services, means a supplier of the goods or services that belongs in Singapore and makes the supply through an electronic marketplace;
[Act 34 of 2021 wef 01/01/2022]
“overseas underlying supplier”, in relation to a supply of distantly taxable goods or remote services, means a supplier of the goods or services that belongs in a country other than Singapore and makes the supply through an electronic marketplace;
[Act 34 of 2021 wef 01/01/2022]
“redeliverer”, in relation to a supply of goods, means a person who, under an arrangement with the person (X) to whom the supply is made or any person acting on X’s behalf, delivers the goods from outside the customs territory to a place in the customs territory, or arranges or assists in such delivery, and does one or more of the following:
(a)        provides the use of an address outside the customs territory to which the goods are delivered;
(b)        arranges or assists in the use of an address outside the customs territory to which the goods are delivered;
(c)        purchases the goods outside the customs territory as an agent of X or a person acting on X’s behalf;
(d)        arranges or assists in the purchase of the goods outside the customs territory;
[Act 34 of 2021 wef 01/01/2022]
“underlying supplier”, in relation to a supply of distantly taxable goods or remote services, means a supplier of the goods or services that makes the supply through an electronic marketplace.
[Act 34 of 2021 wef 01/01/2022]
(2)  To avoid doubt, in this Schedule, a person that is only the Internet service provider for an electronic marketplace, is not an operator of the electronic marketplace.
Meaning of “customer”
2.—(1)  Subject to sub-paragraph (2), for the purposes of this Schedule, where a supply of goods or services is a Seventh Schedule supply, then the person to whom the supply is made is the customer in relation to the supply, but not if the person —
(a)        is registered under this Act; and
(b)        receives the supply in the course or furtherance of any business carried on by the person.
(2)  In addition, where the supplier knows that any one or more persons (each Y) other than the person (X) described as the customer in sub‑paragraph (1) directly benefit from the goods or services, and that any Y —
(a)        is not registered under this Act; or
(b)        does not receive the supply in the course or furtherance of any business carried on by that Y,
then the supplier must treat that Y as if Y is a customer for the purposes of this Act to the extent of the consideration paid to the supplier by that Y for the goods or services, and X is the customer only to the extent of the consideration not paid to the supplier by any Y.
(3)  For the purposes of sub-paragraph (2), a supplier is not taken to know that the goods or services directly benefit any person by virtue only of the fact that any part of the consideration for the supply is paid by that person to the supplier.
[Act 34 of 2021 wef 01/01/2022]
Meaning of “remote services”
2A.  For the purposes of this Schedule, “remote services” means any services where, at the time of the performance of the services, there is no necessary connection between —
(a)        the place where the services are physically performed; and
(b)        the location of the customer of the services,
but does not include any of the following:
(c)        any services the supply of which, if made by a taxable person in Singapore, would be an exempt supply under section 22 and the Fourth Schedule;
(d)        any services the supply of which, if made by a taxable person in Singapore, would be a supply of international services which is zero‑rated under section 21(1);
(e)        any services supplied by a government of a country other than Singapore which would, if made by a public agency mentioned in section 28, be a supply prescribed under section 28(2A).
[Act 34 of 2021 wef 01/01/2022]
[Act 14 of 2024 wef 30/04/2024]

Supplies for purposes of section 8(1A)
3.—(1)  For the purpose of section 8(1A), the supply of goods or services is any of the following:
(a)        a supply of remote services made or treated as made in the circumstances in sub‑paragraph (2);
[Act 34 of 2021 wef 01/01/2022]
(b)        a supply of services other than remote services (called in this paragraph non‑remote services), made in the circumstances in sub‑paragraph (3);
[Act 34 of 2021 wef 01/01/2022]
(c)        subject to paragraph 4A —
(i)        a supply of distantly taxable goods made or treated as made in the circumstances in sub‑paragraph (3A); or
(ii)        a supply of goods made in the circumstances in sub‑paragraph (3A), where the goods are allowed to be treated as distantly taxable goods under paragraph 4C,
but not if the goods are treated under section 13(2) as being supplied in Singapore.
[Act 34 of 2021 wef 01/01/2022]
[Act 35 of 2022 wef 01/01/2022]
(d)        [Deleted by Act 35 of 2022 wef 01/01/2022]
(2)  The circumstances for a supply of remote services are any of the following:
(a)        the supply is made to a customer who belongs in Singapore, and the taxable person belongs in a country other than Singapore;
(b)        the supply is made to a customer who belongs in Singapore, and the taxable person is —
(i)        an overseas underlying supplier; or
(ii)        the operator of an electronic marketplace treated under paragraph 4 as making the supply instead of an overseas underlying supplier;
(c)        the supply is a supply mentioned in paragraph 5(3)(b) or 6(2)(b).
[Act 34 of 2021 wef 01/01/2022]
(3)  The circumstances for a supply of non-remote services are —
(a)        the supplier makes or is treated as making a supply of remote services in any of the circumstances in sub‑paragraph (2);
[Act 34 of 2021 wef 01/01/2022]
(b)        in the course of making the supply of remote services, the supplier makes a separate supply of non-remote services and that would, but for this sub‑paragraph, not be chargeable to tax;
[Act 34 of 2021 wef 01/01/2022]
(c)        the supply of non-remote services is ancillary to the supply of remote services; and
[Act 34 of 2021 wef 01/01/2022]
(d)        upon an application by the supplier, the Comptroller notifies the supplier that the Comptroller is satisfied that the supply of non-remote services is within sub‑paragraphs (b) and (c).
[Act 34 of 2021 wef 01/01/2022]
(3A)  The circumstances for a supply of distantly taxable goods are any of the following:
(a)        the supply is made to a customer, and the taxable person delivers the goods to a place in the customs territory, or arranges or assists in such delivery;
(b)        the supply is made to a customer, and the taxable person —
(i)        is any of the following:
(A)        an underlying supplier;
(B)        the operator of an electronic marketplace treated under paragraph 4 as making the supply instead of an underlying supplier;
(C)        the redeliverer treated under paragraph 4B as making the supply instead of the supplier, underlying supplier or operator of an electronic marketplace; and
(ii)        delivers the goods to a place in the customs territory, or arranges or assists in such delivery.
[Act 34 of 2021 wef 01/01/2022]
(4)  A supplier of distantly taxable goods, remote services or non-remote services under this paragraph must treat a person to whom any such goods or services are supplied as not being registered under this Act, unless the person provides to the supplier the registration number allocated by the Comptroller to the person upon the registration of the person under this Act.
[Act 34 of 2021 wef 01/01/2022]
(5)  If distantly taxable goods are part of a supply that includes goods that are not distantly taxable goods, the distantly taxable goods and those other goods are treated as separately supplied.
[Act 34 of 2021 wef 01/01/2022]

Supply treated as that of operator of electronic marketplace
4.—(1)  For the purpose of paragraph 3(2)(b)(ii) and (3A)(b)(i)(B), an operator of an electronic marketplace is treated as making the supply of distantly taxable goods or remote services to a customer instead of the underlying supplier making the supply through the electronic marketplace of the operator, if any of the following conditions is satisfied:
(a)        the operator authorises the consideration for the supply to be charged to the customer;
(b)        the operator authorises the delivery of the supply to the customer;
(c)        the operator sets the terms and conditions under which the supply is made;
(d)        the documentation provided to the customer identifies the supply as being made by the operator;
(e)        the operator and the underlying supplier have agreed in writing that the operator is chargeable to tax on such supply.
[Act 34 of 2021 wef 01/01/2022]
(2)  If more than one operator of an electronic marketplace is treated under sub-paragraph (1) as making the supply of distantly taxable goods or remote services —
(a)        the first operator that authorises the charging of or receives consideration for the supply is treated as making the supply; and
(b)        if no operator exists that meets the requirement in sub-paragraph (a), then the first operator that authorises delivery of the supply is treated as making the supply.
[Act 34 of 2021 wef 01/01/2022]
(3)  For the purposes of this paragraph —
(a)        an operator authorises the charging of consideration for a supply of distantly taxable goods or remote services where it influences whether, at what time, or under which preconditions the customer can make payment for the supply of distantly taxable goods or remote services;
[Act 34 of 2021 wef 01/01/2022]
(b)        an operator authorises the delivery of a supply of distantly taxable goods or remote services where it influences whether, at what time, or under which preconditions the delivery is made; and
[Act 34 of 2021 wef 01/01/2022]
(c)        an operator sets the terms and conditions under which the supply is made where it influences —
(i)        any rights and obligations linked to the supply; or
(ii)        the preconditions under which the medium through which supplies are made available to customers is used.
[Act 34 of 2021 wef 01/01/2022]
(4)  This paragraph applies whether or not the operator of the electronic marketplace is a supplier of distantly taxable goods or remote services that belongs in Singapore.
[Act 34 of 2021 wef 01/01/2022]
(5)  Where, under this paragraph, an operator of an electronic marketplace is treated as making a supply of distantly taxable goods to a customer instead of the underlying supplier making the supply through the electronic marketplace of the operator, then the supply by the underlying supplier to the customer is treated as being 2 supplies, namely —
(a)        a supply of goods from the underlying supplier to the operator of the electronic marketplace; and
(b)        a supply of distantly taxable goods by the operator of the electronic marketplace to the customer.
[Act 34 of 2021 wef 01/01/2022]
Distantly taxable goods
[Act 34 of 2021 wef 01/01/2022]

Elected supplies of supplier as not being supplies of distantly taxable goods
4A.—(1)  A taxable person may elect to treat its supplies of 2 or more items of goods that would (but for the election) each be a supply of distantly taxable goods, as supplies of goods that are not distantly taxable goods, if 2 or more items of the goods are delivered to any place in the customs territory as a single consignment having a value that exceeds the entry value threshold.
(2)  For the purpose of sub-paragraph (1), the value of the single consignment is the aggregate of the values of each of those items in the consignment, the value for each item being determined at the point of sale for the item.
(3)  An election under sub-paragraph (1) must be made by notifying the Comptroller in such form and manner and within such time as the Comptroller may require.
(4)  The taxable person must not make an election under paragraph (1) unless —
(a)        the taxable person makes the delivery to a place in the customs territory as a single consignment as described in that paragraph or the taxable person is able to ensure that the person making the delivery delivers the goods as such single consignment;
(b)        the taxable person’s usual business systems and processes allow the taxable person to ensure that the goods that would (but for the election) be distantly taxable goods, are shipped and delivered as a single consignment as described in that paragraph;
(c)        the taxable person is able to maintain records of the business systems and processes in sub‑paragraph (b); and
(d)        the taxable person is able to make the necessary adjustments to the tax accounted for or paid, or to be accounted for or paid, in the form and manner required by the Comptroller if there are subsequent changes to the supply affecting the value of any single consignment.
(5)  Where a taxable person is an operator of an electronic marketplace that is treated as the supplier of the distantly taxable goods, then an election by the taxable person under sub-paragraph (1) must not be made unless the taxable person has obtained the agreement of every underlying supplier of the goods for the operator to ship and deliver the goods as a single consignment.
(6)  Where —
(a)        a taxable person that has made an election under sub‑paragraph (1) ships, as a single consignment, goods that would (but for the election) be distantly taxable goods;
(b)        the goods, when they are delivered to a place in the customs territory, are not delivered as such single consignment; and
(c)        tax is not chargeable on the importation of the goods,
then, despite the election, the supply of the goods is treated as supplies of distantly taxable goods.
(7)  Where a taxable person makes the election when the taxable person does not satisfy the requirements in sub-paragraph (4), the election is of no effect.
(8)  Where, at any time after a taxable person has made an election under sub‑paragraph (1), the taxable person ceases to satisfy any of the requirements in sub‑paragraph (4), the election ceases to have effect as from that time.
(9)  An election made under this paragraph does not prevent any repacking of goods that have been shipped so long as the goods whose supply is treated as not being of distantly taxable goods, are (after repacking) delivered as a single consignment having a value that exceeds the entry value threshold.
[Act 34 of 2021 wef 01/01/2022]

Supplies treated as that of redeliverer
4B.—(1)  For the purpose of paragraph 3(3A)(b)(i)(C), a redeliverer is treated as making the supply of distantly taxable goods to a customer instead of the supplier, underlying supplier or operator of the electronic marketplace through which the underlying supplier makes the supply, if the following conditions are satisfied:
(a)        where the supply was not made through an electronic marketplace — the supplier did not deliver the goods to a place in the customs territory, or arrange or assist in such delivery;
(b)        where the supply was made through an electronic marketplace —
(i)        the underlying supplier did not deliver the goods to a place in the customs territory, or arrange or assist in such delivery; and
(ii)        the operator of the electronic marketplace is not treated as the supplier of the goods under paragraph 4(1).
(2)  If there is more than one redeliverer for any supply of distantly taxable goods, and more than one such redeliverer would be treated as making the supply of the distantly taxable goods under sub‑paragraph (1), then only one such redeliverer is so treated, namely —
(a)        the redeliverer that first entered into an arrangement relating to the supply with the customer; and
(b)        in the absence of any such arrangement, the redeliverer that first entered into an arrangement relating to the supply with a person acting on behalf of the customer.
[Act 34 of 2021 wef 01/01/2022]

Goods transported via land or sea allowed to be treated as distantly taxable goods
4C.—(1)  Subject to sub-paragraph (2), where goods that are supplied or treated as supplied by —
(a)        a supplier;
(b)        an operator of an electronic marketplace to which paragraph 4 applies; or
(c)        a redeliverer to which paragraph 4B applies,
would (but for their import by sea or land) be distantly taxable goods, the Comptroller may, at the request of the supplier, operator or redeliverer, made in the form and manner specified by the Comptroller, grant approval for the supplier, operator or redeliverer to treat the goods as distantly taxable goods for the purposes of this Act.
(2)  The Comptroller must not grant the request unless the Comptroller is satisfied of the following:
(a)        at the time of the request, there are reasonable grounds for believing that the supplier, operator or redeliverer is not able, at the point of sale of the goods, to identify the mode of transport of the goods from outside the customs territory to a place in the customs territory;
(b)        the supplier, operator or redeliverer has a history of previous compliance with the requirements of the taxation laws of Singapore and of countries and territories outside Singapore;
(c)        the supplier, operator or redeliverer satisfies any other condition that the Comptroller thinks necessary.
[Act 34 of 2021 wef 01/01/2022]

Determining whether goods are located outside customs territory
4D.—(1)  In determining whether goods are distantly taxable goods, the operator of an electronic marketplace to which paragraph 4 applies may rely on any information which the Comptroller specifies for the purpose of determining the location of the goods at their point of sale.
(2)  Where the operator in sub-paragraph (1) has information that indicates that the goods could be located both in and outside the customs territory at their point of sale, the location of the goods is to be taken as being outside the customs territory.
[Act 34 of 2021 wef 01/01/2022]

Reimbursement of tax by supplier if tax paid on both supply and importation
4E.—(1)  This paragraph applies if a taxable person makes a supply of goods that was subject to tax under section 8(1A) and (4), and the taxable person receives consideration for the supply that includes an amount as tax charged under section 8(1A) on the supply.
(2)  The taxable person must reimburse the customer for the amount received as tax charged under section 8(1A) if —
(a)        the customer requests the taxable person for the reimbursement; and
(b)        the customer provides the taxable person with such documentation that the Comptroller allows, evidencing that the amount of tax charged under section 8(4) on the importation was paid when the goods were imported.
[Act 34 of 2021 wef 01/01/2022]
Remote services
[Act 34 of 2021 wef 01/01/2022]

Elected supplies of operator of electronic marketplace
5.—(1)  Subject to such conditions as the Comptroller may impose, an operator of an electronic marketplace to which paragraph 4 applies may elect to also be chargeable to tax on all supplies of remote services made by local underlying suppliers through the electronic marketplace to customers who belong in Singapore.
[Act 34 of 2021 wef 01/01/2022]
(2)  An election made under sub-paragraph (1) must be made by notifying the Comptroller in such form and manner and within such time as the Comptroller may require.
(3)  Where an election under sub-paragraph (1) has been made in accordance with sub‑paragraph (2), then a supply of remote services made by a local underlying supplier through the electronic marketplace to a customer who belongs in Singapore is treated as being 2 supplies, namely —
(a)        a supply of services from the local underlying supplier to the operator of the electronic marketplace; and
(b)        a supply of remote services by the operator of the electronic marketplace to the customer who belongs in Singapore.
[Act 34 of 2021 wef 01/01/2022]
(4)  Where the operator of an electronic marketplace belongs in a country other than Singapore, then the supply of services mentioned in sub-paragraph (3)(a) is treated as a supply of services that are international services under section 21.

Supplies to registered persons allowed to be treated as that of operator of electronic marketplace
6.—(1)  Subject to any conditions imposed by the Comptroller, the Comptroller may, at the request of an operator of an electronic marketplace that belongs in Singapore, grant approval for the operator to be chargeable to tax on the following supplies:
(a)        for an operator without an election made under paragraph 5(1) — supplies of remote services made by any overseas underlying supplier through the electronic marketplace to a registered person;
[Act 34 of 2021 wef 01/01/2022]
(b)        for an operator with an election made under paragraph 5(1) — supplies of remote services made by any overseas underlying supplier or any local underlying supplier through the electronic marketplace to a registered person.
[Act 34 of 2021 wef 01/01/2022]
(2)  Where the operator is granted approval under sub-paragraph (1), then a supply mentioned in that sub‑paragraph of remote services made by an overseas underlying supplier or a local underlying supplier (as the case may be) through the electronic marketplace to a registered person is treated as being 2 supplies, namely —
(a)        a supply of services from the overseas underlying supplier or local underlying supplier to the operator of the electronic marketplace; and
(b)        a supply of remote services by the operator of the electronic marketplace to the registered person.
[52/2018; 33/2019]
[Act 34 of 2021 wef 01/01/2022]