Goods and Services Tax (Board of Review) (Amendment) Regulations 2022

Status:

Published in Subsidiary Legislation Supplement
on 30 Mar 2022

No. S 234

Goods and Services Tax Act 1993

Goods and Services Tax
(Board of Review)
(Amendment) Regulations 2022

In exercise of the powers conferred by section 50(10) of the Goods and Services Tax Act 1993, the Minister for Finance makes the following Regulations:

Citation and commencement

1. These Regulations are the Goods and Services Tax (Board of Review) (Amendment) Regulations 2022 and come into operation on 1 April 2022.

Miscellaneous amendments

2. The Goods and Services Tax (Board of Review) Regulations (Rg 3) are amended —

(a)

by deleting the words “Order 38 of the Rules of Courts (Cap. 322, R 5)” in the following provision and substituting the words “Order 15, Rule 4 of the Rules of Court 2021 (G.N. No. S 914/2021)”:

Regulation 10(1);

(b)

by deleting the words “a subpoena to testify or subpoena to produce documents” in the following provision and substituting the words “an order to attend or order to produce documents”:

Regulation 10(1);

(c)

by deleting the words “Order 59 of the Rules of Courts (Cap. 322, R 5)” in the following provision and substituting the words “Order 21 of the Rules of Court 2021”:

Regulation 15;

(d)

by deleting the word “taxed” in the following provision and substituting the word “assessed”:

Regulation 15;

(e)

by deleting the words “Order 59 of those Rules” in the following provision and substituting the words “Order 21 of those Rules”:

Regulation 15;

(f)

by deleting the word “subpoena” in the following provision and substituting the words “order to attend or order to produce documents”:

Item 2 of the Second Schedule (first column); and

(g)

by deleting the words “issue of a writ of subpoena specified in Appendix B to the Rules of Court (Cap. 322, R 5)” in the following provision and substituting the words “sealing of an order to attend court or order to produce documents specified in Part 1 of the Fourth Schedule to the Rules of Court 2021”:

Item 2 of the Second Schedule (second column).

[G.N. Nos. S 122/2014; S 570/2019; S 28/2021]

Made on 28 March 2022.

LAI WEI LIN

Second Permanent Secretary,
Ministry of Finance,
Singapore.

[MOF.LD.LD.2020.MISC.2; AG/LEGIS/SL/117A/2020/6 Vol. 1]

(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act 1993).

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