Goods and Services Tax Act 1993(No. 31 of 1993)
Table of Contents
Long Title
Enacting Formula
Part I PRELIMINARY
1 Short title and commencement
2 Interpretation
3 Meaning of "business", etc
Part II ADMINISTRATION
4 Comptroller and other officers
5 Responsibility of Comptroller and delegation of powers
6 Official secrecy
Part III IMPOSITION AND EXTENT OF TAX
7 Goods and services tax
8 Scope of tax
9 Registration
10 Meaning of "supply"
11 Time of supply
12 Further provisions relating to time of supply
13 Place of supply
14 Reverse charge on supplies received from abroad
15 Place where supplier or recipient of services belongs
16 Rate of tax
17 Value of supply of goods or services
18 Value of imported goods
Part IV CREDIT FOR INPUT TAX AGAINST OUTPUT TAX
19 Credit for input tax against output tax
20 Input tax allowable under section 19
Part V RELIEFS
21 Zero-rating for exports and international services
22 Exempt supply
23 Relief on supply of certain secondhand goods
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 of goods by taxable persons
Part VI SPECIAL CASES
28 Application to Government
29 Insurance indemnity payments
30 Persons treated as a group
31 Partnerships
32 Business carried on in divisions or by unincorporated bodies, personal representatives, etc
33 Agents
34 Transfers of going concerns
35 Betting, sweepstakes, lotteries and gaming
36 Commodity, futures or securities markets and exchanges
37 Goods subject to a warehousing regime
38 Customers to account for tax on certain supplies
39 Supplies spanning change of rate, etc
40 Adjustment of contracts on changes in tax
Part VII ACCOUNTING AND ASSESSMENTS
41 Accounting for and payment of tax
42 Computer service
43 Production of tax invoices by computer
44 Giving of receipts
45 Power of Comptroller to assess tax due
46 Duty to keep records
47 Comptroller may disregard certain transactions and dispositions
48 Assessment of penal tax
Part VIII BOARD OF REVIEW
49 Application for review
50 Constitution of Board of Review
51 Right of appeal
52 Hearing and disposal of appeals
53 Hearing of appeal in absence of member of Board
54 Appeals to High Court
55 Cases stated for High Court
56 Proceedings before Board of Review and Supreme Court
57 Decision to be final and conclusive
Part IX 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.
63 Improperly obtaining refund
64 Offences in relation to goods and invoices
65 Penalties for offences by authorised and unauthorised persons
66 Penalty for obstructing Comptroller in carrying out his duties
67 Tax to be payable notwithstanding any proceedings for penalties and penalties not part of tax
Part X PROCEEDINGS
68 Comptroller, etc., may direct prosecution
69 Sanction for prosecution
70 Saving for criminal proceedings
71 Proceedings as to evidence in legal proceedings
72 Evidence by certificate, etc
73 Service of summons
74 Offences by bodies of persons and by agents and employees
75 Power to compound offences
76 Jurisdiction of District and Magistrate’s Courts
77 Proceedings for offences and penalties under Customs Act
Part XI COLLECTION AND ENFORCEMENT
78 Recovery of tax and penalty
79 Power to appoint agent 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
84 Power of Comptroller to obtain information and furnishing of information
Part XII GENERAL PROVISIONS
85 Receipts and notices may be given by authorised officer
86 Orders and Regulations
87 Service of notices
88 Free postage
89 Remission of tax or penalty
90 Return of tax or penalty overpaid or erroneously paid
91 Transitional provisions
92 Consequential amendments