No. S 181
Goods and Services Tax Act
(Chapter 117A)
Goods and Services Tax (General) (Amendment) Regulations 2011
In exercise of the powers conferred by section 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 2011 and shall come into operation on 1st April 2011.
Deletion and substitution of Part VII
2.  Part VII of the Goods and Services Tax (General) Regulations (Rg 1) is deleted and the following Part substituted therefor:
PART VII
TOURIST REFUND SCHEME
Division 1 — General
Definitions of this Part
47.  In this Part —
“airport” means the Changi International Airport or Seletar Airport, as the case may be;
“application form” means the application form referred to in regulations 50(1)(a);
“approved central refund agency” means an approved central refund agency referred to in regulation 50E(1);
“approved central refund counter operator” means an approved central refund counter operator referred to in regulation 50F(1);
“approved independent retailer” means an approved independent retailer referred to in regulation 50E(1);
“date of approval”, in relation to an application by a tourist for a refund under the scheme, means ¯
(a)the date on which the tourist obtains an approval for his refund from a proper officer of customs at the Goods and Services Tax Refund Inspection Counter at the airport; or
(b)the date on which the tourist obtains an approval for his refund through the electronic system,
as the case may be;
“electronic system” means the electronic system designated by the Comptroller under regulation 50(2);
“goods” means the goods in respect of which an application has been or is to be made by a tourist for a refund under the scheme;
“proper officer of customs” means any officer of customs acting in the fulfilment of his duties under the Act, whether such duties are assigned to him specially, generally, expressly or by implication;
“scheme” means the tourist refund scheme referred to in regulation 48;
“student’s pass” means a student’s pass issued by the Controller of Immigration under regulation 14 of the Immigration Regulations (Cap. 133, Rg 1);
“tourist” means an individual referred to in regulation 49.
Tourist refund scheme
48.—(1)  A tourist refund scheme is hereby established under this Part for ¯
(a)the refund by a taxable person that ¯
(i)is made to a tourist who departs from Singapore from an airport; and
(ii)is of an amount equivalent to the tax chargeable on a supply of goods to the tourist by ¯
(A)the taxable person; or
(B)another taxable person with whom the first-mentioned taxable person is affiliated; and
(b)the refund by the Comptroller to the taxable person who made the refund to the tourist, of the amount refunded to the tourist under sub-paragraph (a).
(2)  For the avoidance of doubt, this regulation shall not apply where the taxable person making the refund to the tourist is acting in the capacity of an approved central refund counter operator.
Division 2 — Refund to tourist
Meaning of tourist
49.—(1)  For the purposes of this Part, subject to paragraph (2), an individual is a tourist if —
(a)he has in the 24 months immediately preceding the date of purchase of the goods in question been present in Singapore for not more than 365 days in the aggregate;
(b)he is neither a citizen nor a permanent resident of Singapore;
(c)he is not a member of the cabin or flight crew of the aircraft on which he is departing out of Singapore;
(d)he has not, at any time in the 6 months immediately preceding the date of purchase of the goods, been at any time employed in Singapore; and
(e)he is 16 years of age or above at the date of purchase of the goods.
(2)  The holder of a student’s pass who would otherwise be regarded as a tourist under paragraph (1) shall not be so regarded unless he intends to remain outside Singapore for a period of at least 12 months from the date of his departure from Singapore.
Conditions for refund to tourist
50.—(1)  Subject to paragraph (2), a tourist shall be entitled to a refund under the scheme if and only if the following conditions are satisfied:
(a)the tourist purchases the goods and makes and duly completes, at the time of his purchase, an application for a refund under the scheme on such application form as the Comptroller may determine;
(b)the application form is supported by one or more invoices or receipts showing the amount (including the amount of tax) paid by the tourist for the goods;
(c)unless otherwise allowed by the Comptroller, each invoice or receipt in support of the application form is for an amount (including the amount of tax) of not less than $100;
(d)the goods are purchased no earlier than 2 months before the goods are brought out of Singapore by the tourist to another country;
(e)the goods are brought to the airport by the tourist —
(i)as the tourist’s accompanied luggage or hand luggage, which is to be brought out of Singapore by the tourist to another country ¯
(A)on the same aircraft as that on which the tourist is travelling; and
(B)within 12 hours after the time of approval of the application; or
(ii)as the tourist’s unaccompanied luggage, provided that —
(A)the tourist has insufficient accompanied luggage or hand luggage allowance; and
(B)such luggage is checked in at the unaccompanied luggage counter of the airport within 12 hours before the announced time of departure of his flight;
(f)the tourist seeks an approval for his refund from the proper officer of customs at the Goods and Services Tax Refund Inspection Counter at the airport, by furnishing to the proper officer of customs ¯
(i)the application form together with the goods and the supporting invoices or receipts; and
(ii)such information and documents as the proper officer of customs may require for the purpose of ascertaining that the tourist will depart from Singapore within 12 hours after the time of approval of the application; and
(g)the tourist obtains approval for his refund from the proper officer of customs —
(i)where the goods are to be brought out of Singapore by the tourist as his accompanied luggage or hand luggage, before such luggage is checked in or brought into the aircraft, as the case may be; and
(ii)where the goods are to be brought out of Singapore by the tourist as his unaccompanied luggage, before such luggage is checked in.
(2)  Where an application for a refund referred to in regulation 48(1)(a) is made by means of an electronic system designated by the Comptroller for the purposes of the scheme, the tourist shall be entitled to the refund under the scheme if and only if the following conditions are satisfied:
(a)the tourist purchases the goods and makes, at the time of his purchase, an application for a refund of the tax through the taxable person from whom he purchased the goods, by means of the electronic system; and the taxable person provides the tourist with evidence (in one or more forms) of the application having been so made;
(b)the application is supported by one or more invoices or receipts showing the amount (including the amount of tax) paid by the tourist for the goods;
(c)unless otherwise allowed by the Comptroller, each invoice or receipt in support of the application is for an amount (including the amount of tax) of not less than $100;
(d)the goods are purchased no earlier than 2 months before the goods are brought out of Singapore by the tourist to another country;
(e)the goods are brought to the airport by the tourist —
(i)as the tourist’s accompanied luggage or hand luggage, which is to be brought out of Singapore by the tourist to another country ¯
(A)on the same aircraft as that on which the tourist is travelling; and
(B)within 12 hours after the time of approval of the application; or
(ii)as the tourist’s unaccompanied luggage, provided that —
(A)the tourist has insufficient accompanied luggage or hand luggage allowance; and
(B)such luggage is checked in at the unaccompanied luggage counter of the airport within 12 hours before the announced time of departure of his flight;
(f)the tourist seeks an approval for his refund —
(i)through the electronic system at the airport, using any evidence referred to in sub-paragraph (a); or
(ii)if necessary, from the proper officer of customs at the Goods and Services Tax Refund Inspection Counter at the airport, furnishing to the proper officer of customs ¯
(A)the goods, the supporting invoices or receipts, and such evidence referred to in sub-paragraph (a) as the proper officer of customs may require, for inspection, as may be necessary; and
(B)such information and documents as the proper officer of customs may require for the purpose of ascertaining whether the tourist will depart from Singapore within 12 hours after the time of approval of the application; and
(g)the tourist obtains approval for his refund —
(i)where the goods are to be brought out of Singapore by the tourist as his accompanied luggage or hand luggage, before such luggage is checked in or brought into the aircraft, as the case may be; and
(ii)where the goods are to be brought out of Singapore by the tourist as his unaccompanied luggage, before such luggage is checked in.
(3)  No person shall seek or obtain an approval for a refund under the scheme unless he is a tourist and is entitled to the refund in accordance with this regulation.
(4)  No person shall procure another person to seek or obtain an approval for a refund under the scheme if the other person is not entitled to the refund in accordance with this regulation.
Obligations of tourist upon approval of refund
50A.—(1)  Where an application of a tourist for a refund under the scheme has been approved, the tourist —
(a)shall depart from Singapore within 12 hours after the time of approval of the application;
(b)pending his departure from Singapore, shall not —
(i)part with possession of the goods to any other person; or
(ii)bring the goods out of the Changi International Airport Check-in Hall or the Seletar Airport Passenger Terminal, as the case may be;
(c)where the application of the tourist was not made through the electronic system, shall send the application form to the taxable person who makes or is to make the refund to him within 2 months from the date of approval of the application; and
(d)where the application of the tourist was made through the electronic system, shall claim the refund from the approved central refund counter operator within 2 months from the date of approval of the application.
(2)  No person who knows or has reason to believe that a tourist has obtained approval for a refund under the scheme shall —
(a)directly or indirectly, receive the goods from the tourist; or
(b)bring the goods out of the Changi International Airport Check-in Hall or the Seletar Airport Passenger Terminal, as the case may be.
(3)  Paragraphs (1)(b) and (2) shall not apply in the following cases:
(a)where a ticketing or luggage officer or other employee, who is authorised by the Civil Aviation Authority of Singapore or the airline or air terminal operator concerned, receives luggage for checking in or handles the luggage for the purpose of loading it into the aircraft;
(b)where the tourist carries the goods in his hand luggage for boarding on the aircraft; or
(c)where the tourist passes the goods to another person whose assistance is reasonably necessary in order to —
(i)store the goods for the tourist prior to his departure from Singapore; or
(ii)carry the goods for the tourist prior to his departure from Singapore.
Revocation of approval of refund
50B.  Where, after a proper officer of customs has approved an application of a tourist for a refund under the scheme, the proper officer of customs or any other proper officer of customs ascertains that —
(a)the tourist was not entitled to the refund; or
(b)the tourist failed to comply with regulation 50A(1),
the approval granted may be revoked.
Division 3 — Refund to taxable person
Conditions for refund to taxable person, etc.
50C.—(1)  A taxable person who has made a refund to a tourist shall be entitled to a refund under the scheme if and only if the following conditions are satisfied:
(a)the taxable person makes a refund to the tourist (including through an approved central refund counter operator) within 3 months after the date the application of the tourist for the refund is approved;
(b)where the approval for the application of the tourist was obtained through the electronic system, the taxable person was an approved central refund agency or an approved independent retailer at the time of purchase of the goods by the tourist; and
(c)the taxable person is able to produce such documents as the Comptroller may require for the purpose of supporting his claim for the refund.
(2)  A taxable person who is entitled to a refund under paragraph (1) may claim the refund by including the correct amount of the refund in the appropriate box on his return.
(3)  If, at the time the taxable person becomes entitled under paragraph (1) to a refund, he is no longer required to make returns to the Comptroller, he shall make a claim to the Comptroller in such form and manner as the Comptroller may determine.
(4)  Where the taxable person fails to comply with any requirement of the scheme or of this Part (including any condition imposed on him under or pursuant to the scheme or this Part), he shall repay to the Comptroller the amount of the refund obtained by the claim to which the failure to comply relates; and he shall repay the amount immediately by including that amount in the appropriate box on his return.
(5)  If, at the time the taxable person is required to repay any amount under paragraph (4), he is no longer required to make returns to the Comptroller, he shall repay such amount to the Comptroller within one month after he receives the payment of the refund to him referred to in paragraph (1) and in such form and manner as the Comptroller may determine.
Division 4 — Approvals and appointments of persons in relation to electronic approvals of refunds to tourists
Prohibition against representations as being approved independent retailer, etc.
50D.  No person shall advertise or otherwise hold himself out to be an approved independent retailer or as being affiliated with an approved central refund agency if he has not been so approved or is not so affiliated, as the case may be.
Approved central refund agencies and approved independent retailers
50E.—(1)  A taxable person who is eligible under paragraph (2) may make an application to the Comptroller to be an approved central refund agency or an approved independent retailer for the following purposes:
(a)to transmit applications made by tourists for refunds under the scheme using the electronic system; and
(b)to make such refunds to tourists through an approved central refund counter operator.
(2)  A taxable person is eligible to make an application under paragraph (1) if he satisfies the Comptroller that ¯
(a)his accounting and internal control systems are able to meet such accounting and auditing standards as the Comptroller may require;
(b)he has faithfully observed and complied with all duties and obligations relating to his liability to pay customs and excise duties, income tax, property tax and goods and services tax;
(c)he has, in the 12 months immediately prior to the date of his application, processed not less than such number of tourist refund claims per month on average as the Comptroller may specify;
(d)he has the necessary system in place to enable applications made by tourists for refunds under the scheme to be made and submitted through the electronic system;
(e)the operator of the electronic system is able and willing to grant him access to the electronic system for the purpose of submitting such applications by tourists; and
(f)an approved central refund counter operator is able and willing to process and make refunds to tourists on his behalf.
(3)  Every application under paragraph (1) shall —
(a)be made in such form or manner as the Comptroller may determine; and
(b)give a full and true account of the particulars or information furnished.
(4)  The Comptroller may, on an application made under paragraph (1), approve the application on such conditions as he may in his discretion impose.
(5)  The Comptroller may require the applicant to furnish security in such form and amount as he may determine.
(6)   Subject to paragraph (7), an approval granted under paragraph (4) shall have effect for such period as the Comptroller may determine.
(7)  The Comptroller may, in relation to any approved central refund agency or approved independent retailer, at any time, by notice in writing —
(a)suspend or revoke the approval of the approved central refund agency or approved independent retailer, as the case may be, if he is satisfied that the approved central refund agency or approved independent retailer, as the case may be —
(i)has ceased to satisfy any of the conditions for eligibility under paragraph (2);
(ii)has failed to comply with any condition imposed by the Comptroller under paragraph (4) or has failed to comply with paragraph (5); or
(iii)has provided any false, misleading or inaccurate declaration or information in his application under paragraph (1); or
(b)remove, vary or add to the conditions referred to in paragraph (4).
(8)  An approved central refund agency or an approved independent retailer, as the case may be, shall immediately notify the Comptroller of any change relating to particulars or information furnished in respect of his application made under paragraph (1).
Approved central refund counter operators
50F.—(1)  The Comptroller may appoint any person to be an approved central refund counter operator for such period and subject to such conditions as the Comptroller may determine for the purpose of processing and making refunds to tourists under the scheme on behalf of approved central refund agencies and approved independent retailers.
(2)  The approved central refund counter operator shall not require any approved central refund agency or approved independent retailer to pay any fee or other consideration to it for any services provided by the former to the latter unless the amount of such fee or other consideration has been approved by the Comptroller.
(3)  The approved central refund counter operator may only terminate its appointment by giving the Comptroller one-year’s notice in writing; except that where the remaining period of its approval is less than one year, the period of the notice shall be that remaining period.
(4)  The Comptroller may, at any time, by notice in writing —
(a)suspend or revoke the appointment of an approved central refund counter operator if he is satisfied that the approved central refund counter operator has ceased to comply with any condition imposed by the Comptroller under paragraph (1) or fails to comply with paragraph (2); or
(b)remove, vary or add to the conditions referred to in paragraph (1).”.
Amendment of regulation 108
3.  Regulation 108 of the Goods and Services Tax (General) Regulations is amended by deleting “51” and substituting the words “50(3) or (4), 50A(1)(a) or (b) or (2), 50D, 50E(8), 50F(2) or (3)”.
[G.N. Nos. S 674/2008; S 32/2009; S 118/2009; S 626/2009; S 64/2010; S566/2010; S 827/2010]

Made this 30th day of March 2011.

CHAN LAI FUNG
Permanent Secretary
(Finance) (Performance),
Ministry of Finance,
Singapore.
[MOF R60.1.0001 V.46; Customs (Conf) 0105/86/Pt F/V12; AG/LLRD/SL/117A/2010/3 Vol. 1]
(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act).