Goods and Services Tax Act 1993
Table of Contents
Long Title
Part 1 PRELIMINARY
1 Short title
2 Interpretation
2A Digital payment tokens
3 Meaning of "business", etc.
3A Meaning of partnership and partner
Part 2 ADMINISTRATION
4 Comptroller and other officers
5 Responsibility of Comptroller and delegation of powers
6 Official secrecy
Part 3 IMPOSITION AND EXTENT OF TAX
7 Goods and services tax
8 Scope of tax
9 Registration
10 Meaning of "supply"
10A Making of supply: bare trustees
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)
11C Time of supply: reverse charge supplies
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 or supplier of Seventh Schedule supplies belongs
16 Rate of tax
17 Value of supply of goods or services
18 Value of imported goods
18A Entry value of items of goods
Part 4 CREDIT FOR INPUT TAX AGAINST OUTPUT TAX
19 Credit for input tax against output tax
20 Input tax allowable under section 19
Part 5 RELIEFS
21 Zero-rating for exports and international services
21A Zero-rating of supply of certain tools, machinery and prototypes
21B Zero-rating of sale or letting on hire of 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 6 SPECIAL CASES
28 Application to public agencies
28A Application to persons registered by virtue of Seventh Schedule supplies
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
33AA Umbrella VCCs
33A Repayment of tax to persons in business overseas
33B Claiming of input tax on import of processed goods
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
38A Customers to account for tax on relevant supplies of goods or services
Part 6A CHANGES IN TAX CHARGED
Division 1 — Supplies spanning change in tax rate, etc.
39 Interpretation of this Division
39A Application to supplies spanning one or more specified changes
39B Supplies spanning specified change: election for tax chargeable at old and new rates
39C Supplies spanning specified change: tax chargeable at new rate and old rate without election
39D Effect of specified change on invoice, etc.
39E Accounting of tax at new rate
39F Effect of specified change on tax chargeable at old rates
Division 2 — Adjustment of contracts on changes in tax
40 Adjustment of contracts on changes in tax
Part 7 ACCOUNTING AND ASSESSMENTS
41 Accounting for and payment of tax, etc.
42 Use of electronic service
43 Production of tax invoices by computer
44 Giving of receipts
45 Power of Comptroller to assess tax due
45A Surcharge on supplies forming part of arrangements causing loss of public revenue
46 Duty to keep records
47 Comptroller to disregard certain transactions and dispositions
47A Surcharge on adjustments under section 47
48 Assessment of penal tax
Part 8 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 by committee where member becomes unavailable
53A Hearing of appeal by single member where member becomes unavailable
54 Appeals to General Division of High Court
55 Cases stated for General Division of High Court
56 Proceedings before Board
57 Decision to be final and conclusive
Part 9 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.
62A Penalty for misrepresenting status of person
62B Penalty for wilfully misrepresenting status of person
62C Penalty relating to arrangements to cause loss of public revenue
63 Improperly obtaining refund
64 Offences in relation to goods and services
64A Offences in relation to unauthorised collections of tax or amounts attributable to tax
65 Penalties for offences by persons administering Act, etc.
66 Penalty for obstructing Comptroller in carrying out duties
67 Tax to be payable despite any proceedings for penalties and penalties not part of tax
Part 10 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
73A Notice to attend court
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 1960
Part 11 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 (Repealed)
83D No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause
83E Arrest of persons
83F No unnecessary restraint
83G Arresting officer to be armed
83H Search of place entered by person sought to be arrested
83I Arrested person may be orally examined
83J Disposal of item furnished or seized
84 Power of Comptroller to obtain information and furnishing of information
84A Protection of informers
Part 12 GENERAL PROVISIONS
85 Receipts and notices may be given by authorised officer
86 Orders and regulations
87 Service of notices, etc.
88 Free postage
89 Remission of tax or penalty
90 Return of tax or penalty overpaid or erroneously paid
90A Advance rulings
91 Temporary arrangements for Seventh Schedule supplies and reverse charge supplies: registration
92 Temporary arrangements for Seventh Schedule supplies
92A Temporary arrangements for Seventh Schedule supplies: distantly taxable goods and new services
93 Temporary arrangements for reverse charge supplies
94 Temporary arrangements for reverse charge supplies: distantly taxable goods
Legislative History
Abbreviations
Comparative Table