Goods and Services Tax Act(CHAPTER 117A)
Table of Contents
Long Title
Part I PRELIMINARY
1 Short title
2 Interpretation
3 Meaning of "business", etc.
3A Meaning of partnership and partner
Part II ADMINISTRATION
4 Comptroller and other officers
5 Responsibility of Comptroller and delegation of powers
6 Official secrecy
Part III IMPOSITION AND EXTENT OF TAX
7 Goods and services tax
8 Scope of tax
9 Registration
10 Meaning of "supply"
11 Time of supply: general provisions
11A Time of supply: exceptions to section 11(2) and (3)
11B Time of supply: exceptions to section 11(2)
12 Time of supply: directions and regulations
12A Time of supply: transitional provision
13 Place of supply
14 Reverse charge on supplies received from abroad
15 Place where supplier or recipient of services belongs
16 Rate of tax
17 Value of supply of goods or services
18 Value of imported goods
Part IV CREDIT FOR INPUT TAX AGAINST OUTPUT TAX
19 Credit for input tax against output tax
20 Input tax allowable under section 19
Part V RELIEFS
21 Zero-rating for exports and international services
21A Zero-rating of supply of certain tools, machinery and prototypes
21B Zero-rating of supplies relating to goods to approved taxable person in shipping or marine industry
21C Zero-rating of grant or assignment of lease, tenancy or licence to occupy land
22 Exempt supply and exempt import
23 Relief on supply of certain goods under Margin Scheme
24 Relief from tax on importation and supply of goods
25 Refund or remission of tax in certain cases
26 Application of Customs legislation
27 Importation and supply of goods by taxable persons
27A Deferment of payment of tax on importation of goods
Part VI SPECIAL CASES
28 Application to Government
29 Input tax deemed incurred in relation to insurance cash payments
30 Persons treated as a group
31 Partnerships
32 Business carried on in divisions or by unincorporated bodies, personal representatives, etc.
33 Agents
33A Repayment of tax to persons in business overseas
34 Transfers of going concerns
34A Transfers of going concerns: input tax deemed deducted
35 Betting, sweepstakes, lotteries and gaming
35A Vouchers
36 Commodity, futures or securities markets and exchanges
37 Goods under customs control
37A Process applied to or carried out on goods of a person belonging in a country other than Singapore
37B Refining of goods into investment precious metals
38 Customers to account for tax on certain supplies
39 Supplies spanning change of rate, etc.
40 Adjustment of contracts on changes in tax
Part VII ACCOUNTING AND ASSESSMENTS
41 Accounting for and payment of tax, etc.
42 Electronic service
43 Production of tax invoices by computer
44 Giving of receipts
45 Power of Comptroller to assess tax due
46 Duty to keep records
47 Comptroller may disregard certain transactions and dispositions
48 Assessment of penal tax
Part VIII BOARD OF REVIEW
49 Application for review and revision
50 Constitution of Board of Review
51 Right of appeal
52 Hearing and disposal of appeals
53 Hearing of appeal in absence of member of Board
54 Appeals to High Court
55 Cases stated for High Court
56 Proceedings before Board of Review and Supreme Court
57 Decision to be final and conclusive
Part IX OFFENCES AND PENALTIES
58 General penalties
59 Penalty for incorrect return
60 Penalty for failure to pay or make returns within prescribed period
61 Penalty for failure to register
62 Penalty provisions relating to fraud, etc.
63 Improperly obtaining refund
64 Offences in relation to goods and invoices
65 Penalties for offences by authorised and unauthorised persons
66 Penalty for obstructing Comptroller in carrying out his duties
67 Tax to be payable notwithstanding any proceedings for penalties and penalties not part of tax
Part X PROCEEDINGS
68 Comptroller, etc., may direct prosecution
69 Consent of Public Prosecutor
70 Saving for criminal proceedings
71 Provisions as to evidence in legal proceedings
72 Evidence by certificate, etc.
73 Service of summons
74 Offences by bodies of persons and by agents and employees
75 Composition of offences
76 Jurisdiction of court
77 Proceedings for offences and penalties under Customs Act
Part XI COLLECTION AND ENFORCEMENT
78 Recovery of tax and penalty
79 Power to appoint agent, etc., for recovery of tax
80 Indemnification of agent
81 Power to require security and production of evidence
82 Recovery of tax from persons leaving Singapore
83 Power to take samples
83A Seizure of goods
83B Goods liable to seizure liable to forfeiture
83C Goods seized in respect of which there is no prosecution, deemed to be forfeited if not claimed within one month
83D No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause
84 Power of Comptroller to obtain information and furnishing of information
Part XII GENERAL PROVISIONS
85 Receipts and notices may be given by authorised officer
86 Orders and regulations
87 Service of notices
88 Free postage
89 Remission of tax or penalty
90 Return of tax or penalty overpaid or erroneously paid
90A Advance rulings
91 Transitional provisions
Legislative Source Key
Legislative History
Comparative Table