No. S 423
Goods and Services Tax Act
(Chapter 117A)
Goods and Services Tax (General) (Amendment No. 2) Regulations 2007
In exercise of the powers conferred by section 25 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 No. 2) Regulations 2007 and shall come into operation on 1st October 2007.
Amendment of regulation 47
2.  Regulation 47 of the Goods and Services Tax (General) Regulations (Rg 1) (referred to in these Regulations as the principal Regulations) is amended —
(a)by deleting the words “regulation 4” in the definition of “application form” and substituting the words “regulation 48”; and
(b)by inserting, immediately after the definition of “proper officer of customs”, the following definition:
“ “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);”.
Amendment of regulation 48
3.  Regulation 48 (1) of the principal Regulations is amended by inserting, immediately after the words “on the goods” in sub-paragraph (a), the words “, within 3 months from the date of endorsement by a proper officer of customs of an application form in respect of such goods,”.
Amendment of regulation 49
4.  Regulation 49 of the principal Regulations is amended —
(a)by deleting the words “An individual” and substituting the words “Subject to paragraph (2), an individual”;
(b)by deleting the word “and” at the end of paragraph (c);
(c)by deleting the full-stop at the end of paragraph (d) and substituting the word “; and”, and by inserting immediately thereafter the following paragraph:
(e)he is 16 years of age or above at the date of purchase of the goods.”; and
(d)by renumbering the regulation as paragraph (1) of that regulation, and by inserting immediately thereafter the following paragraph:
(2)  The holder of a student’s pass shall only be eligible to receive a refund under paragraph (1) if he intends to remain outside Singapore for a period of at least 12 months from the date of his departure from Singapore.”.
Amendment of regulation 50
5.  Regulation 50 (1) of the principal Regulations is amended —
(a)by inserting, immediately after the word “completes” in sub-paragraph (a), the words “, at the time of his purchase of the goods to which the refund relates,”;
(b)by inserting, immediately after sub-paragraph (a), the following sub-paragraphs:
(aa)the application form shall be supported by invoices or receipts showing the amount (including the amount of tax) paid by the individual for the goods;
(ab)unless otherwise allowed by the Comptroller, each invoice or receipt in support of the application form shall be for an amount (including the amount of tax) not less than $100;”;
(c)by inserting, immediately after the words “together with the goods” in sub-paragraph (d), the words “and the supporting invoices or receipts”;
(d)by inserting, immediately after sub-paragraph (d), the following sub-paragraphs:
(da)the tourist shall furnish such information and documents as the proper officer of customs may require for the purpose of ascertaining whether the tourist will depart from Singapore in accordance with sub-paragraph (db);
(db)the tourist shall depart from Singapore within 12 hours from the time of endorsement of the application form by the proper officer of customs;”; and
(e)by deleting sub-paragraph (h) and substituting the following sub-paragraph:
(h)the tourist shall, within 2 months from the date of endorsement of the application form by the proper officer of customs, send the application form to the taxable person who supplied the goods to the tourist.”.
[G.N. Nos. S 261/2002; S 427/2002; S 648/2002; S 182/2003; S 316/2003; S 627/2003; S 237/2004; S 728/2004; S 729/2004; S 646/2005; S 394/2006; S 673/2006; S 327/2007]

Made this 8th day of August 2007.

TEO MING KIAN
Permanent Secretary,
Ministry of Finance,
Singapore.
[MF(R)60.001.0013 Vol. 30; AG/LEG/SL/117A/2002/2 Vol. 4]
(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act).