Goods and Services Tax Act

(CHAPTER 117A)

(Original Enactment: Act 31 of 1993)

REVISED EDITION 2005

(31st July 2005)

An Act to provide for the imposition and collection of goods and services tax and for matters connected therewith.

[26th November 1993]

PART I

PRELIMINARY

Short title

1. This Act may be cited as the Goods and Services Tax Act.

Interpretation

2.—(1) In this Act, unless the context otherwise requires —

“account with the electronic service”, in relation to any person, means a computer account within the electronic service which is assigned by the Comptroller to that person for the storage and retrieval of electronic records relating to that person;

“authentication code”, in relation to any person, means an identification or identifying code, a password or any other authentication method or procedure which is assigned to that person for the purposes of identifying and authenticating the access to and use of the electronic service by that person;

“authorised person” means any person acting under the authority of the Comptroller;

“Board” means the Goods and Services Tax Board of Review established under section 50;

“Comptroller” means the Comptroller of Goods and Services Tax appointed under section 4 and includes for all purposes of this Act, except the exercise of the powers conferred upon the Comptroller by section 5(2), a Deputy Comptroller or an Assistant Comptroller;

“computer” has the same meaning as in the Computer Misuse Act (Cap. 50A);

“computer output” has the same meaning as in the Computer Misuse Act;

“customs duty” means customs duty imposed on goods imported into Singapore under the Customs Act (Cap. 70);

“document” has the same meaning as in the Evidence Act (Cap. 97);

“electronic record” has the same meaning as in the Electronic Transactions Act (Cap. 88);

“electronic service” means the electronic service provided by the Comptroller under section 42(1);

“excise duty” has the same meaning as in the Customs Act;

“free trade zone” has the same meaning as in the Free Trade Zones Act (Cap. 114);

“goods” excludes money;

“import” has the same meaning as in the Customs Act;

“invoice” includes any document similar to an invoice;

“input tax” has the meaning given to it by section 19;

“land” has the same meaning as in the Land Titles Act (Cap. 157);

“limited partnership” means a limited partnership referred to in section 3 of the Limited Partnerships Act 2008;

“money” and “currency” include currencies whether of Singapore or any other country but does not include a collector’s piece, investment article or item of numismatic interest;

“open market value”, in relation to a supply of goods or services, has the meaning given to it by section 17(5) and in relation to imported goods has the meaning given to it by section 18(3);

“output tax” has the meaning given to it by section 19;

“prescribed accounting periods” means such accounting periods as may be prescribed by regulations made under section 19;

“quarter” means a period of 3 months ending at the end of March, June, September or December;

“supply” has the meaning given to it by section 10;

“tax” means goods and services tax;

“tax invoice” means such an invoice as is required under section 41;

“taxable person” has the meaning given to it by section 8(2);

“taxable supply” has the meaning given to it by section 8(2A);

“unit trust” means any trust established for the purpose, or having the effect, of providing facilities for the participation by persons as beneficiaries under a trust, in profits or income arising from the acquisition, holding, management or disposal of securities or any other property.

[25/96; 43/2002; 50/2004]

(2) The question whether, in relation to any supply of services, the supplier or the recipient of the supply belongs in one country or another shall be determined in accordance with section 15.

[UK VAT Act 1983, s. 48]

Meaning of “business”, etc.

3.—(1) In this Act, “business” includes any trade, profession or vocation.

(2) Without prejudice to the generality of anything else in this Act, the following are deemed to be the carrying on of a business:

(a)	the provision by any club, association, society, management corporation or organisation (for a subscription or other consideration) of the facilities or advantages available to its members or subsidiary proprietors, as the case may be; and
(b)	the admission, for a consideration, of persons to any premises.

(3) Where a body has objects which are in the public domain and are of a political, religious, philanthropic or patriotic nature, it is not to be treated as carrying on a business only because its members subscribe to it, if a subscription obtains no facility or advantage for the subscriber other than the right to participate in its management or receive reports on its activities.

(4) Where a person, in the course or furtherance of a trade, profession or vocation, accepts any office, services supplied by him as the holder of that office are treated as supplied in the course or furtherance of the trade, profession or vocation.

(5) Anything done in connection with the termination or intended termination of a business is treated as being done in the course or furtherance of that business.

(6) Subject to any order made under section 10(3), the disposition of a business as a going concern, or of its assets or liabilities (whether or not in connection with its re-organisation or winding up), is a supply made in the course or furtherance of that business.

(7) In subsection (2), “management corporation” and “subsidiary proprietors” have the same meanings as in the Land Titles (Strata) Act (Cap. 158).

[UK VAT Act 1983, s. 47]

Meaning of partnership and partner

3A. For the purposes of this Act, except as otherwise provided —

(a)	references to partnerships include references to limited partnerships; and
(b)	references to partners of a partnership include references to partners of a limited partnership.

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