Goods and Services Tax Act 1993 |
Goods and Services Tax (General) (Amendment No. 3) Regulations 2023 |
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Citation and commencement |
1. These Regulations are the Goods and Services Tax (General) (Amendment No. 3) Regulations 2023 and come into operation on 1 January 2024. |
Amendment of regulation 101 |
2. In the Goods and Services Tax (General) Regulations (Rg 1) (called in these Regulations the principal Regulations), in regulation 101(2), replace “fee specified in the Schedule for the attendance of the authorised officer at” with “fee specified in the Schedule for the attendance of one or more authorised officers in connection with”. |
Amendment of regulation 103I |
3. In the principal Regulations, in regulation 103I(4), replace “fee specified in the Schedule for the attendance of the authorised officer at” with “fee specified in the Schedule for the attendance of one or more authorised officers in connection with”. |
Amendment of First Schedule |
4. In the principal Regulations, in the First Schedule —
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Second Permanent Secretary, Ministry of Finance, Singapore. |
[AG/LEGIS/SL/117A/2020/3 Vol. 6] |
(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act 1993). |