Goods and Services Tax Act |
Goods and Services Tax (General) (Amendment No. 2) Regulations 1999 |
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Citation and commencement |
1. These Regulations may be cited as the Goods and Services Tax (General) (Amendment No. 2) Regulations 1999 and shall come into operation on 15th September 1999. |
Amendment of regulation 67 |
2. Regulation 67(1) of the Goods and Services Tax (General) Regulations (Rg 1) (referred to in these Regulations as the principal Regulations) is amended by inserting, immediately after the word “receipt” in the 3rd line, the words “the registration number of the supplier,”. |
Deletion of regulation 68 |
3. Regulation 68 of the principal Regulations is deleted. |
Amendment of regulation 96 |
4. Regulation 96 of the principal Regulations is amended by deleting “68,” in the 2nd line. [G.N. Nos. S 108/94; S 244/94; S 174/95; S 491/95; S 400/98; S 361/99] |
Made this 2nd day of August 1999.
Permanent Secretary, Ministry of Finance, Singapore. |
[MF(R) R60.1.001 Vol. 24.T3; AG/LEG/SL/117A/97/4 Vol. 1] |
(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act). |