Goods and Services Tax (General) (Amendment) Regulations 2001

Status:

Published in Subsidiary Legislation Supplement
on 23 Mar 2001

No. S 137

Goods and Services Tax Act

(Chapter 117A)

Goods and Services Tax (General) (Amendment) Regulations 2001

In exercise of the powers conferred by sections 41 (1) and (4) and 86(1) of the Goods and Services Tax Act, the Minister for Finance hereby makes the following Regulations:

Citation and commencement

1. These Regulations may be cited as the Goods and Services Tax (General) (Amendment) Regulations 2001 and shall come into operation on 1st April 2001.

Amendment of regulation 13

2. Regulation 13(1) of the Goods and Services Tax (General) Regulations (Rg 1) is amended —

(a)	by inserting the word “and” at the end of sub-paragraph (c);
(b)	by deleting the word “; and” at the end of sub-paragraph (d) and substituting a full-stop; and
(c)	by deleting sub-paragraph (e).

Deletion and substitution of regulation 67

3. Regulation 67 of the Goods and Services Tax (General) Regulations is deleted and the following regulation substituted therefor:

“Tax shown on receipt

67. Any taxable person who issues a receipt required under section 44 of the Act for any supply of goods or services which he makes shall indicate on the receipt —

(a)	the registration number of the supplier; and
(b)	the total amount payable including the total tax chargeable on the supply.”.

[G.N. Nos. S 108/94; S244/94; S 174/95; S 491/95; S 400/98; S 361/99; S 371/99; S 461/99; S 7/2000; S 160/2000; S 576/2000]

Made this 23rd day of March 2001.

LIM SIONG GUAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[MF(R) R60.1.0013 Vol. 16; AG/LEG/SL/117A/97/4 Vol. 2]

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

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