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Transfers of going concerns
Where a business carried on by a taxable person is transferred to another person as a going concern, then —
for the purpose of determining whether the transferee is liable to be registered under this Act, the transferee is treated as having carried on the business before as well as after the transfer, and supplies by the transferor are treated accordingly; and
any records relating to the business which under section 46 are required to be preserved for any period after the transfer must be preserved by the transferee instead of by the transferor, unless the Comptroller, at the request of the transferor, otherwise directs.
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Business carried on in divisions or by unincorporated bodies, personal representatives, etc.
The Minister may by regulations provide for the registration under this Act of a taxable person carrying on more than one business or a business in several divisions, if the taxable person so requests and the Comptroller sees fit, to be in the names of those businesses or divisions.
The Minister may by regulations make provisions for determining the persons responsible for carrying out the requirements of this Act, imposed on a person carrying on a business where the business is carried on in partnership or by a club, association, society or organisation the affairs of which are managed by its members or a committee or committees of its members.
The registration under this Act of any such club, association, society or organisation may be in the name of the club, association, society or organisation; and in determining whether goods or services are supplied to or by such a club, association, society or organisation, no account is to be taken of any change in its members.
The registration under this Act of any person who, as trustee, is carrying on the business of a trust created by express written declaration must be in the name of the trust.
19/2009
The registration under this Act of an umbrella VCC making taxable supplies for the purpose of one of its sub-funds must be in the name of that umbrella VCC in respect of that sub-fund, or in the name of that sub-fund.
28/2019
Where a taxable person dies, or goes into liquidation or receivership, or becomes bankrupt or incapacitated, the Comptroller may, for the period —
beginning on the date of the death, liquidation, receivership, bankruptcy or incapacity; and
ending on the date immediately before —
the date another person is registered in respect of the taxable supplies made or intended to be made by that taxable person in the course or furtherance of that taxable person's business; or
in the case of incapacity, the date the incapacity ceases,
deem any person carrying on that business to be a taxable person.
42/2020
Any requirement to pay tax imposed under subsection (4) on any person carrying on the business only applies to that person to the extent of the assets of the deceased or incapacitated person over which that person has control.
Any person carrying on the business referred to in subsection (4) must, within 21 days after commencing to do so, inform the Comptroller in writing of that fact and of the date of the death or of the liquidation, receivership or bankruptcy, or of the nature of the incapacity and the date on which it began.
42/2020
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Meaning of business , etc.
In this Act, business includes any trade, profession or vocation.
Without limiting anything else in this Act, the following are deemed to be the carrying on of a business:
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;
the admission, for a consideration, of persons to any premises.
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.
Where a person, in the course or furtherance of a trade, profession or vocation, accepts any office, services supplied by the person as the holder of that office are treated as supplied in the course or furtherance of the trade, profession or vocation.
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.
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.
In subsection (2), management corporation and subsidiary proprietors have the meanings given by the Land Titles (Strata) Act 1967.
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... licence to occupy land is a supply of goods.
Transfer or disposal of business assets
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.
Sub-paragraph (1) does not apply where the transfer or disposal is —
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
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.
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.
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 —
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
the goods comprise assets of another business transferred to the person as a going concern by another taxable person.
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 —
sub-paragraph (1) applies to any transfer or disposition of goods in favour of the individual personally; and
sub-paragraph (3) applies to goods used, or made available for use, by the individual personally.
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 —
supplied by way of sale; or
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.
Where a...
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Making of supply: bare trustees
For the purposes of this Act, any supply made by a bare trustee relating to any goods, intellectual property rights or licence to use any intellectual property rights held by the bare trustee, is treated as a supply made by the persons or person for whose business the bare trustee holds the goods, rights or licence.
31/2014
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Service of summons
Every summons issued by a court against any person in connection with any offence under this Act may be served on the person —
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;
by leaving the summons at the person's usual or last known place of residence or business in an envelope addressed to the person;
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
where the person is a body of persons or a company —
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
by sending the summons by registered post addressed to the body of persons or company at its registered office or principal place of business.
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.
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...Application to public agencies Without affecting the application of section 8, this Act applies in relation to taxable supplies made by a public agency as it applies in relation to taxable supplies made by a taxable person in the course or furtherance of a business. Act 14 of 2024 wef 30/04/2024 For the purposes of this Act, every taxable supply made by a public agency is treated as being made in the course or furtherance of a business. Act 14 of 2024 wef 30/04/2024 However, this Act does not apply to such taxable supplies made by a public agency as the Minister may, by order in the Gazette , prescribe. Act 14 of 2024 wef 30/04/2024 Section 38A applies to relevant supplies of goods and services made by, and made to, the Government in the course or furtherance of a business, as if the Government were a taxable person registered under this Act at the time the supplies are made. 52/2018 In this section, public agency means — any ministry, department or Organ of State of the Government, or a public officer of any ministry, department or Organ of State of the Government; or a body corporate established by a public Act for the purposes of a public function, excluding a Town Council established by section 4 of the Town Councils Act 1988. Act 14 of 2024 wef 30/04/2024 ...
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Importation and supply of goods by taxable persons
The Minister may by regulations —
in relation to goods imported by any taxable person in the course or furtherance of any business carried on by the taxable person, permit those goods to be —
delivered or removed without payment of the tax chargeable on the importation; or
delivered or removed, and supplied to any other person, without payment of the tax chargeable on the importation or on the supply; and
in relation to goods supplied by any taxable person in the course or furtherance of any business carried on by the taxable person to another taxable person, permit those goods to be supplied without payment of the tax chargeable on the supply.
Regulations made under subsection (1) may —
provide that goods imported by a taxable person in the course or furtherance of any business carried on by the taxable person (as referred to in subsection (1)( a )) may, subject to such requirements (including conditions, whether precedent or subsequent) as may be prescribed, include —
imported goods which are consigned to the taxable person as recipient in order for the taxable person to make supplies using or in relation to those goods, other than supplies referred to in section 22; or
goods which are imported in the circumstances referred to in section 33B;
require a taxable person referred to in that subsection to account for the tax chargeable on the importation or supply of the goods in such form and manner and within such time as may be prescribed, even though such tax is not payable; and
where any requirement of the regulations is not complied with or in such other circumstances as may be prescribed, require the tax chargeable on the importation or supply (or an amount equivalent thereto) to be paid by a prescribed person.
24/2011; 21/2013; 31/2014
The Comptroller may, for the protection of revenue, impose conditions or restrictions in relation to any import or supply of goods referred to in subsection (1).
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Place where supplier or recipient of services or supplier of Seventh Schedule supplies belongs
Subsection (3) applies for determining, in relation to any supply of services or any Seventh Schedule supply , whether the supplier belongs in one country or another.
Act 34 of 2021 wef 01/01/2022
Subsections (4) and (5) apply for determining, in relation to any supply of services, whether the recipient (including a recipient mentioned in section 14(1) or a recipient who has elected to have section 14(2) applied to the recipient) belongs in one country or another.
52/2018
The supplier is treated as belonging in a country if —
the supplier has in that country a business establishment or some other fixed establishment and no such establishment elsewhere;
the supplier has no such establishment in any country but the supplier's usual place of residence is in that country; or
the supplier has such establishments both in that country and elsewhere and the supplier's establishment which is most directly concerned with the supply is in that country.
Act 34 of 2021 wef 01/01/2022
If the supply of services is made to an individual and received by him or her otherwise than for the purposes of any business carried on by him or her, he or she is treated as belonging in whatever country he or she has his or her usual place of residence.
Where subsection (4) does not apply, the person to whom the supply is made is treated as belonging in a country if —
either of the conditions mentioned in subsection (3)( a ) or ( b ) is satisfied; or
the person has such establishments as are mentioned in subsection (3) both in that country and elsewhere and the person's establishment at which, or for the purposes of which, the services are most directly used or to be used is in that country.
For the purposes of this section (but not for any other purpose) —
a person carrying on a business through a branch or agency in any country is treated as having a business establishment there; and
usual place of residence , in relation to a body corporate, means the place where it is incorporated or otherwise legally constituted.
The Minister may make regulations to provide for the matters by which a supplier may determine whether a customer receiving a Seventh Schedule supply belongs in Singapore.
52/2018; 33/2019
Act 34 of 2021 wef 01/01/2022
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Section 6(9C) and (9D)
Prescribed information
The business registration number of a company
The name of a company
The prescribed accounting period of a company
The revenue of a company in any period, presented in ranges determined by the Comptroller
The total value of supplies made by a company in any period, presented in ranges determined by the Comptroller
The total value of zero-rated supplies made by a company in any period, presented in ranges determined by the Comptroller
Act 33 of 2022 wef 04/11/2022
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Scope of tax
Tax is charged on any supply of goods or services made in Singapore where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by the taxable person.
Without affecting subsection (1), tax is charged on any Seventh Schedule supply where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by the taxable person.
52/2018
A person is a taxable person for the purposes of this Act while the person is or is required to be registered under this Act.
A taxable supply is —
for subsection (1), a supply of goods or services made in Singapore other than an exempt supply; and
for subsection (1A), a Seventh Schedule supply.
52/2018
Act 34 of 2021 wef 01/01/2022
Tax on any supply of goods or services is a liability of the person making the supply and (subject to provisions on accounting and payment) becomes due at the time of supply.
Tax is charged, levied and payable on any importation of goods (other than an exempt import) as if it were customs duty or excise duty and as if all goods imported into Singapore are dutiable and liable to customs duty or excise duty.
19/2012
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Deferment of payment of tax on importation of goods
The Minister may by regulations in relation to goods imported by any taxable person in the course or furtherance of any business carried on by the taxable person, permit those goods to be delivered or removed in accordance with those regulations even though the tax chargeable on the importation has yet to be paid and despite —
any other provision of this Act; or
any written law relating to customs or excise duties applicable in accordance with section 26.
20/2010
Regulations made under subsection (1) may —
provide that goods imported by a taxable person in the course or furtherance of any business carried on by the taxable person (as referred to in subsection (1)) may, subject to such requirements (including conditions, whether precedent or subsequent) as may be prescribed, include —
imported goods which are consigned to the taxable person as recipient in order for the taxable person to make supplies using or in relation to those goods, other than supplies referred to in section 22; or
goods which are imported in the circumstances referred to in section 33B; and
require a taxable person referred to in subsection (1) to account for and pay the tax chargeable on the importation of the goods in such form and manner, within such time and to such person as may be prescribed.
24/2011; 31/2014
The Comptroller may, for the protection of revenue, impose conditions in relation to any importation of goods referred to in subsection (1).
20/2010
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Repayment of tax to persons in business overseas
The Minister may by regulations provide for the repayment, to persons carrying on business in countries other than Singapore, not being any registered (Seventh Schedule — full) person, of tax on the importation of goods by them which would be their input tax if they had been taxable persons in Singapore.
52/2018
Repayment must be made in such cases only, and subject to such conditions as the regulations may prescribe or as the Comptroller may impose (either generally or in particular cases).
Regulations made under this section may provide —
for claims and repayments to be made only through agents in Singapore;
either generally or for specified purposes —
for the agents to be treated under this Act as if they were taxable persons; and
for treating claims as if they were returns under this Act and repayments as if they were repayments of input tax; and
for generally regulating the methods by which the amount of any repayment is to be determined and the repayment is to be made.
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Transfers of going concerns: input tax deemed deducted
Where —
a business or part thereof carried on by a taxable person is transferred as a going concern to a transferee who is also a taxable person together with the assets of such business; and
by virtue of any order made under section 10(3)( c ), the supply of such assets to the taxable person is treated as neither a supply of goods nor a supply of services,
the transferee is deemed to have incurred input tax on the value of the supply of such assets, and to have deducted such input tax from any output tax due from the transferee on the day of the supply.
For the purposes of this section, the value of the supply of any assets as referred to in subsection (1) is calculated in accordance with section 17 without the addition of tax.
The Minister may make regulations to provide for any provision of this Act which relates to a person who deducts input tax under section 19 to apply to a transferee referred to in subsection (1).
Regulations made under subsection (3) may provide —
for the modification of any such provision of this Act in order that it may properly apply to a transferee referred to in subsection (1); and
for such incidental and supplementary matters as appear to the Minister necessary or expedient.
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Claiming of input tax on import of processed goods
The Minister may by regulations make provision for a taxable person other than a registered (Seventh Schedule — pay only) person to claim any tax paid or payable by such taxable person on the importation of goods as input tax under section 19 (as if the whole of the input tax were allowable under section 20), where the importation occurs in the following circumstances:
such taxable person makes a supply to the taxable person's customer who is —
a person who belongs in Singapore; or
a taxable person who does not belong in Singapore other than a registered (Seventh Schedule — pay only) person;
the supply comprises the application of any process to, or the carrying out of any process on, goods which such taxable person's customer consigns to the taxable person in Singapore;
in connection with the supply, such taxable person removes the goods to a country outside Singapore for a process to be applied to or carried out on the goods; and
such taxable person then imports the goods back into Singapore after the process in paragraph ( c ) has been applied to or carried out on the goods.
31/2014; 52/2018
Regulations made under subsection (1) may —
prescribe the conditions (including conditions subsequent) to which a claim for the deduction of an amount of tax pursuant to that subsection is subject; and
require the taxable person to repay to the Comptroller, if any such condition is not satisfied, the amount of tax allowed to the taxable person in such form and manner, and in such time, as may be prescribed.
31/2014
The Comptroller may, for the protection of revenue, impose conditions or restrictions in relation to any claim referred to in subsection (1).
31/2014
In this section, process , in relation to goods, includes (but is not limited to) any treatment.
31/2014
For the purposes of this section, the customer is treated as belonging in Singapore if the customer —
has in Singapore a business establishment or some other fixed establishment and no such establishment elsewhere;
has no such establishment in any country but the customer's usual place of residence is in Singapore; or
has such establishments both in Singapore and elsewhere and among which the establishment of the customer that is most directly concerned with the supply referred to in subsection (1) being made to the customer, is in Singapore.
31/2014
For the purposes of subsection (5) —
a customer carrying on a business through a branch or an agency in any country is treated as having a business establishment there; and...
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Customers to account for tax on certain supplies
Where any person makes any prescribed supply of goods or services to another person and that supply is a taxable supply but not a zero-rated supply, the prescribed supply is treated for the purposes of the First Schedule —
as a taxable supply of that other person (as well as a taxable supply of the person who makes it); and
insofar as that other person is supplied in connection with the carrying on by that other person of any business, as a supply made by that other person in the course or furtherance of that business.
Nothing in subsection (1)( b ) requires any supply to be disregarded for the purposes of the First Schedule on the grounds that it is a supply of capital assets of that other person's business.
Where a taxable person makes any prescribed supply of goods or services to a person who —
is himself, herself or itself a taxable person at the time when the prescribed supply is made; and
is supplied in connection with the carrying on by the person of any business,
then, it is for the person supplied to account for and pay tax on the prescribed supply as if the person supplied were the supplier; and the supplier must not require payment from the person supplied, of the tax on the prescribed supply or an amount as being attributable to the tax.
37/2017
Nothing in subsection (2) prevents section 78(2) from applying to the person making the prescribed supply of goods or services if, despite that subsection, the person issues an invoice for the prescribed supply of goods or services showing it as taking place with tax chargeable on it.
37/2017
So much of this Act and of any written law as has effect for the purposes of, or in connection with, the enforcement of any obligation to account for and pay goods and services tax applies for the purposes of this section in relation to any person who is required under subsection (2) to account for and pay any tax as if that tax were tax on a supply made by the person.
Despite sections 11, 11A, 11B and 12, for the purposes of this section, a prescribed supply of goods or services is treated as taking place —
in the case of a prescribed supply that is a supply of goods —
if the goods are to be removed, at the time of the removal; or
if the goods are not to be removed, at the time when they are made available to the person to whom they are supplied; or
in the case of a prescribed supply that is a supply of services, at the time when the services are performed.
20/2010
Section 12(1) does not apply for determining the time when any prescribed supply of goods or services is treated as taking place...
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Section 6
PUBLIC SCHEMES UNDER SECTION 6(6C)
Wage credit scheme.
Jobs support scheme.
SkillsFuture Enterprise Credit
Senior Employment Credit
Enabling Employment Credit
CPF Transition Offset
Foreign Worker Levy Rebate
Jobs Growth Incentive
Rental Support Scheme
Small Business Recovery Grant
S 311/2022 wef 11/04/2022
Progressive Wage Credit Scheme
S 311/2022 wef 11/04/2022
Uplifting Employment Credit
S 330/2023
DISCLOSURE OF NAMES AND PARTICULARS OF PERSONS AND PLACES UNDER SECTION 6(7)
Approved warehouses for the purposes of section 21(3)( y ) or 21C.
Taxable persons approved under section 21B(1).
Taxable persons to whom regulations made under section 27, 27A or 37A apply.
Approved persons referred to in section 37B.
Refiners referred to in paragraph 2( a )(iii)(B) of Part 3 of the Fourth Schedule.
42/2020; 27/2021
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Persons treated as a group
Subject to subsection (1A), where, under the provisions of any regulations made under subsection (3), any 2 or more persons are treated as members of a group and registered in the name of a representative member —
any supply of goods or services by a member of the group to another member of the group is disregarded;
any business carried on by a member of the group is treated as carried on by the representative member;
any other supply of goods or services by or to a member of the group is treated as a supply by or to the representative member; and
any tax paid or payable by a member of the group on the importation of any goods is treated as paid or payable by the representative member and the goods to be treated for the purposes of sections 26 and 45(6) and (6A) as imported by the representative member.
52/2018
Where a supply made by one member of the group to another member of the group is a supply of distantly taxable goods or services that would, but for subsection (1)( a ), give rise to a reverse charge supply under section 14(2), the supply —
is not disregarded; and
is treated as made to the representative member as the recipient mentioned in section 14.
52/2018
Act 34 of 2021 wef 01/01/2022
All members of the group shall be liable jointly and severally for any tax due from the representative member.
Where the Comptroller, in accordance with regulations made by the Minister, approves an application for 2 or more persons to be treated as members of a group, then, with effect from the beginning of a prescribed accounting period they are so treated, and one of them shall be the representative member.
42/2020
Despite subsection (1), any regulations made under subsection (3) may provide —
for the circumstances in which 2 or more persons are eligible to make an application to be treated as members of a group;
for the manner and time within which any application to be treated as members of a group is to be made;
for the Comptroller, if he or she thinks it necessary for the protection of the revenue, to refuse an application to be treated as members of a group;
for the Comptroller to impose such conditions as he or she may think fit including, where all members of the group are taxable persons registered under paragraph 1B of the First Schedule, a condition that no claim may be...
... provisions of this section, with such exceptions, modifications and adaptations as may be prescribed, where a business, or part of a business, carried on by a taxable person is transferred to another taxable person who is treated as a member of a group under this section. 33/2019 ... |
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Umbrella VCCs
For the purposes of this Act, an umbrella VCC making or receiving a supply for the purpose of one of its sub-funds is taken to be a separate person from the same VCC making or receiving a supply for the purpose of another of its sub-funds.
28/2019
Accordingly —
a supply that is made by an umbrella VCC for the purpose of one of its sub-funds, and received by the same VCC for the purpose of another of its sub-funds, is taken to be a supply made by one person to another person;
supplies made or received by an umbrella VCC for the purpose of different sub-funds are taken to have been made or received by different persons; and
an umbrella VCC making taxable supplies for the purpose of one of its sub-funds is to be registered as a person separately from the same umbrella VCC making taxable supplies for the purpose of another of its sub-funds and each is taken to be a separate taxable or registered person.
28/2019
For the purposes of this Act, a reference to a business carried on by a taxable person is, where the taxable person is an umbrella VCC in relation to any of its sub-funds, a reference to its business in relation to that sub-fund.
28/2019
Where —
the person who receives, is supplied or is the customer of the goods or services mentioned in section 14(1)( a )(i) or ( b )(i) , 38(1) or (2) or 38A(2) is an umbrella VCC; and
Act 34 of 2021 wef 01/01/2022
the goods or services are supplied for the purpose of or in connection with the VCC's business in relation to any of its sub-funds,
then, for the purpose of section 14(2), 38(1) or (2) or 38A(2) (as the case may be), the recipient, person supplied or customer of those goods or services is taken to be the umbrella VCC for the purpose of that sub-fund.
28/2019
Any liability of an umbrella VCC for tax in relation to a supply made by it for the purpose of a sub-fund, together with any penalty or other amounts payable to the Comptroller in relation to the supply, is considered (for the purposes of section 29 of the VCC Act) liability incurred by the umbrella VCC for the purpose of the sub-fund.
28/2019
Any fine or penalty imposed on, or composition sum that may be paid by, an umbrella VCC for an offence under this Act that is committed in connection with any of its sub-funds, including but not limited to —
a supply received or made by it for the purpose of the sub-fund; and
any return, document, information or other matter concerning the sub-fund,
is considered (for the purpose of section 29 of the VCC Act) liability incurred by the umbrella VCC for the purpose of the sub-fund.
28/2019
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Service of notices, etc.
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 —
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;
by leaving it at the person's usual or last known place of residence or business in an envelope addressed to the person;
by sending it by ordinary post addressed to the person at the person's usual or last known place of residence or business; or
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
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 —
in the case of a company incorporated in Singapore, to the registered office of the company;
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
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.
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.
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
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.
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.
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.
Where any notice mentioned in subsection (4) or (6) is served on any...
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