REPUBLIC OF SINGAPORE
GOVERNMENT GAZETTE
ACTS SUPPLEMENT
Published by Authority
NO. 26]Friday, August 20 [1999
The following Act was passed by Parliament on 4th August 1999 and assented to by the President on 6th August 1999:—
Goods and Services Tax (Amendment) Act 1999

(No. 26 of 1999)

I assent.

ONG TENG CHEONG,
President.
6th August 1999.
Date of Commencement: 20th August 1999
An Act to amend the Goods and Services Tax Act (Chapter 117A of the 1997 Revised Edition).
Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows:
Short title and commencement
1.  This Act may be cited as the Goods and Services Tax (Amendment) Act 1999 and shall come into operation on such date as the Minister may, by notification in the Gazette, appoint.
Amendment of section 12
2.  Section 12(8) of the Goods and Services Tax Act (referred to in this Act as the principal Act) is amended by deleting the words “section 38 applies” in paragraph (d) and substituting the words “sections 37A and 38 apply”.
Amendment of section 20
3.  Section 20 (2) of the principal Act is amended by deleting the word “provides” in paragraph (d) and substituting the words “or regulations made under section 37A provide”.
New section 37A
4.  The principal Act is amended by inserting, immediately after section 37, the following section:
“Treatment or processing of goods for and to a person belonging in a country other than Singapore
37A.—(1)  The Minister may by regulations make provisions for a supply, made by a taxable person approved by the Comptroller, which comprises the treatment or processing of goods for and to a person who belongs in a country other than Singapore to be disregarded for the purposes of this Act subject to such conditions or restrictions as may be prescribed or as the Comptroller may impose for the protection of the revenue.
(2)  Regulations made under subsection (1) may require that another taxable person, who receives such treated or processed goods from the taxable person referred to in subsection (1), shall account for and pay the tax as if the recipient had himself supplied the goods in Singapore in the course or furtherance of his business, and as if that supply were a taxable supply.”.
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