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;
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(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.
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(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
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(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.
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(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.
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(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
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(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.
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(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
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(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.
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(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.
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(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
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(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.
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(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
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(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.
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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;
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(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
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(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.
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(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.
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(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
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(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.
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(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
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(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,
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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
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(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).
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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),
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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]
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Last updated 27 May 2024
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