No. S 400
Goods and Services Tax Act
(Chapter 117A)
Goods and Services Tax (General) (Amendment) Regulations 1998
In exercise of the powers conferred by sections 41(4) and 42(10) 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 1998 and shall come into operation on 24th July 1998.
New regulations 45A to 45E
2.  The Goods and Services Tax (General) Regulations (Rg 1) are amended by inserting, immediately after regulation 45, the following regulations:
Furnishing of return by electronic transmission
45A.—(1)  Any person who is required to furnish a return to the Comptroller under this Part may apply to the Comptroller to be a registered user of the computer service and to furnish the return by way of an electronic notice.
(2)  An application made under paragraph (1) shall be made in such form and manner as the Comptroller may determine and the Comptroller may, in his discretion, approve the application and impose such conditions as he may think fit.
(3)  For the purposes of these Regulations, a return furnished by way of any electronic notice by the registered user in accordance with this Part shall be deemed to be furnished at the time when the data service provider causes an electronic acknowledgment to be sent to the registered user to the effect that the return has been transmitted to the computer account of the Comptroller.
(4)  Where the Comptroller allows the return of a taxable person to be furnished by way of an electronic notice by another person on his behalf (referred to in this regulation and regulation 45D as the filer), the filer shall, if required by the Comptroller —
(a)obtain from the taxable person a signed statement authorising him to so act and other details in such form as the Comptroller may determine;
(b)retain one copy of the statement; and
(c)provide the taxable person with a copy of such return.
(5)  The filer and the taxable person referred to in paragraph (4) shall keep and preserve the statement under that paragraph for a period not less than 7 years or such shorter period as the Comptroller may, in his discretion, allow.
(6)  If an error is made in any return furnished by the registered user under this regulation, he shall correct it by way of electronic notice and within such time as the Comptroller may require.
(7)  Notwithstanding paragraph (6), the Comptroller may direct or allow a registered user to correct a return furnished by him under this regulation in such manner (other than by way of an electronic notice) and within such time, as the Comptroller may require.
(8)  The Comptroller may, at any time by notice in writing to the registered user, withdraw the approval given under this regulation and cancel his registration if the registered user fails to comply with any condition or requirement imposed by the Comptroller under paragraph (2) or contravenes any regulation in this Part.
Authentication code
45B.—(1)  The Comptroller shall cause to be assigned to a registered user an authentication code for the purposes of this Part and the registered user shall acknowledge receipt of the authentication code.
(2)  A registered user shall ensure that his authentication code is kept confidential and shall not disclose his authentication code to any unauthorised person.
Power to direct production of documents
45C.—(1)  The Comptroller may, by notice in writing, direct a taxable person, a data service provider or an independent record keeper to produce to him any return and any other document (including the signed statement referred to in regulation 45A(4)(a) where applicable), furnished under this Part or a copy thereof (including a print-out of that return or copy thereof) or any database report (including a print-out of that report) relating to that return, where applicable.
(2)  Any person who is directed to produce any document under this regulation shall comply with the direction in such manner and within such time as the Comptroller may specify in the notice directing the production.
Preservation of returns
45D.  A taxable person shall keep for a period of not less than 7 years every copy of his return which is furnished by way of an electronic notice or otherwise to the Comptroller, whether or not such return is furnished by the taxable person himself or by a filer on his behalf.
Appointment of independent record keeper
45E.—(1)  The Minister may appoint any person as an independent record keeper for the purposes of this Part to be charged with the duty to maintain, for not less than 7 years from the time of receipt, a record of all the electronic notices and transactions made through the data service provider between the Comptroller and the registered users, such a duty to include keeping the database reports.
(2)  The independent record keeper shall keep and maintain all electronic notices and transactions for the period as provided under paragraph (1), notwithstanding that he ceases to be appointed by the Comptroller to act as such independent record keeper.”.
Amendment of regulation 96
3.  Regulation 96 of the Goods and Services Tax (General) Regulations is amended by inserting, immediately after "44D," in the second line, the words "45A(4), (5) and (6), 45C(2),".
[G.N. Nos.S108/94; S244/94; S174/95; S491/95]

Made this 17th day of July 1998.

Permanent Secretary,
Ministry of Finance,
[MF(R) R60.1.0013 Vol.12; AG/LEG/SL/117A/97/4 Vol.1]
(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act).