Goods And Services Tax Bill

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1 Short title and commencement

3 Meaning of "business", etc.

4 Comptroller and other officers

5 Responsibility of Comptroller and delegation of powers

7 Goods and services tax

10 Meaning of "supply"

12 Further provisions relating to time of supply

14 Reverse charge on supplies received from abroad

15 Place where supplier or recipient of services belongs

17 Value of supply of goods or services

18 Value of imported goods

19 Credit for input tax against output tax

20 Amount of input tax allowable

21 Zero-rating for exports and international services

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 Act

27 Importation of goods by taxable persons

28 Application to Government

29 Insurance indemnity payments

31 Business carried on in divisions or by un-incorporated bodies, personal representatives, etc.

33 Transfers of going concerns

34 Betting, sweepstakes, lotteries and gaming

35 Commodity, futures or securities markets and exchanges

36 Supplies of dutiable goods in warehouse

37 Supplies spanning change of rate, etc.

38 Adjustment of contracts on changes in tax

39 Accounting for and payment of tax

41 Production of tax invoices by computer

42 Giving of receipts

43 Power of Comptroller to assess tax due

44 Duty to keep records

45 Comptroller may disregard certain transactions and dispositions

46 Assessment of penal tax

47 Application for review

48 Constitution of Board of Review

50 Hearing and disposal of appeals

51 Hearing of appeal in absence of member of Board

52 Appeals to High Court

53 Cases stated for High Court

54 Proceedings before Board of Review and Supreme Court

55 Assessment to be final and conclusive

56 General penalties

57 Penalty for incorrect return

58 Penalty for failure to pay or make returns within prescribed period

59 Penalty for failure to register

60 Penalty provisions relating to fraud, etc.

61 Fraudulently obtaining refund

62 Offences in relation to goods and invoices

63 Penalties for offences by authorised and unauthorised persons

64 Penalty for obstructing Comptroller in carrying out his duties

65 Tax to be payable notwithstanding any proceedings for penalties and penalties not part of tax

66 Comptroller, etc., may direct prosecution

67 Sanction for prosecution

68 Saving for criminal proceedings

69 Proceedings as to evidence in legal proceedings

70 Evidence by certificate, etc.

71 Offences by bodies of persons and by agents and employees

72 Power to compound offences

73 Jurisdiction of District and Magistrate’s Courts

74 Proceedings for offences and penalties under Customs Act

75 Recovery of tax and penalty

76 Power to appoint agent for recovery of tax

77 Indemnification of agent

78 Power to require security and production of evidence

79 Recovery of tax from persons leaving Singapore

80 Power to take samples

81 Power of Comptroller to obtain information and furnishing of information

82 Receipts and notices may be given by authorised officer

83 Orders and Regulations

84 Service of notices

86 Remission of tax or penalty

87 Return of tax or penalty overpaid or erroneously paid

88 Transitional provisions

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Goods And Services Tax Bill

Bill No. 14/1993

Read the first time on 26th February 1993.

An Act to provide for the imposition and collection of goods and services tax and for matters connected therewith.

Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows:

PART I

PRELIMINARY

Short title and commencement

1.—(1) This Act may be cited as the Goods and Services Tax Act 1993 and shall come into operation on such date as the Minister may, by notification in the Gazette, appoint.

(2) The Minister may appoint different dates for the coming into operation of the different provisions of this Act.

Interpretation

2.—(1) In this Act, unless the context otherwise requires —

“authorised person” means any person acting under the authority of the Comptroller;

“Board” means the Goods and Services Tax Board of Review established under section 48;

“Comptroller” means the Comptroller of Goods and Services Tax appointed under section 4 and includes for all purposes of this Act, except the exercise of the powers conferred upon the Comptroller by section 5(2), a Deputy Comptroller or an Assistant Comptroller;

“customs duty” means customs duty imposed on goods imported into Singapore under the Customs Act [Cap. 70];

“document” has the same meaning as in the Evidence Act [Cap. 97];

“excise duty” has the same meaning as in the Customs Act;

“import” has the same meaning as in the Customs Act;

“invoice” includes any document similar to an invoice;

“input tax” has the meaning given to it by section 19;

“money” includes currencies other than Singapore currency but does not include a collector’s piece, investment article or item of numismatic interest;

“open market value”, in relation to a supply of goods or services, has the meaning given to it by section 17(5) and in relation to imported goods has the meaning given to it by section 18(3);

“output tax” has the meaning given to it by section 19;

“prescribed accounting periods” means such accounting periods as may be prescribed by regulations made under section 19;

“quarter” means a period of 3 months ending at the end of March, June, September or December;

“supply” has the meaning given to it by section 10;

“tax” means goods and services tax;

“tax invoice” means such an invoice as is required under section 39;

“taxable person” has the meaning given to it by section 8(2);

“taxable supply” has the meaning given to it by section 8(2).

(2) The question whether, in relation to any supply of services, the supplier or the recipient of the supply belongs in one country or another shall be determined in accordance with section 15.

Meaning of “business”, etc.

3.—(1) In this Act, “business” includes any trade, profession or vocation.

(2) Without prejudice to the generality of anything else in this Act, the following are deemed to be the carrying on of a business:

(a)	the provision by a club, association, society or organisation (for a subscription or other consideration) of the facilities or advantages available to its members; and
(b)	the admission, for a consideration, of persons to any premises.

(3) Where a person, in the course or furtherance of a trade, profession or vocation, accepts any office, services supplied by him as the holder of that office are treated as supplied in the course or furtherance of the trade, profession or vocation.

(4) 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.

(5) 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 the business.