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No. S 728

Goods and Services Tax Act

(Chapter 117A)

Goods and Services Tax (General) (Amendment No. 2) Regulations 2004

In exercise of the powers conferred by sections 41 (1), (2), (4), (5) and (6) 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 No. 2) Regulations 2004 and shall come into operation on 8th December 2004.

Deletion of regulations 53 and 54

2. Regulations 53 and 54 of the Goods and Services Tax (General) Regulations (Rg 1) (referred to in these Regulations as the principal Regulations) are deleted.

Amendment of regulation 55

3. Regulation 55 of the principal Regulations is amended by deleting paragraph (1) and substituting the following paragraph:

“(1) The Comptroller may, by notice in writing, direct a taxable person to produce to him any return or other document furnished under this Part or a copy thereof.”.

Amendment of regulation 56

4. Regulation 56 of the principal Regulations is amended by deleting the words “an electronic notice” and substituting the words “the electronic service”.

Deletion of regulation 57

5. Regulation 57 of the principal Regulations is deleted.

Amendment of regulation 62

6. The principal Regulations are amended by renumbering regulation 62 as paragraph (1) of that regulation, and by inserting immediately thereafter the following paragraph:

“(2) No person shall be liable to prosecution for an offence under paragraph (1) in respect of failure or neglect to comply with any notice issued by the Comptroller unless the notice has been served on him personally or by registered post.”.

Amendment of regulation 108

7. Regulation 108 of the principal Regulations is amended by deleting the words “53 (4), (5) and (6),”.

[G.N. Nos. S 261/2002; S427/2002; S 648/2002; S 182/2003; S 316/2003; S 627/2003; S 237/2004]

Made this 3rd day of December 2004.

LIM SIONG GUAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[MF R60.001.0013 Vol. 23; AG/LEG/SL/117A/2002/2 Vol. 2]

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