Goods and Services Tax (Board of Review) (Amendment) Regulations 2004

No. S 810

Goods and Services Tax Act

(Chapter 117A)

Goods and Services Tax (Board of Review) (Amendment) Regulations 2004

In exercise of the powers conferred by section 50(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 (Board of Review) (Amendment) Regulations 2004 and shall come into operation on 31st December 2004.

Amendment of regulation 3

2. Regulation 3 of the Goods and Services Tax (Board of Review) Regulations (Rg 3) (referred to in these Regulations as the principal Regulations) is amended by deleting the word “Schedule” in paragraph (a) and substituting the words “First Schedule”.

New regulation 3A

3. The principal Regulations are amended by inserting, immediately after regulation 3, the following regulation:

“Fees for petition of appeal

3A. Every petition of appeal lodged under section 51 of the Act shall be accompanied by the fee specified in item 1 in the Second Schedule and such fee shall be payable to the Accountant-General.”.

Amendment of regulation 9

4. Regulation 9 of the principal Regulations is amended —

(a)

by deleting the words “7 clear days” in paragraph (1) and substituting the words “14 clear days”; and

(b)

by deleting paragraph (2) and substituting the following paragraphs:

“(2) The request of the Secretary referred to in paragraph (1) shall specify the documents (if any) that the witness is to produce to the Board.

(3) The fee specified in item 2 in the Second Schedule for the issue of the subpoena shall be paid to the Secretary by the person requiring the witness to attend before the Board.”.

Amendment of regulation 11

5. Regulation 11 of the principal Regulations is amended by deleting the words “the Chairman or the member of the Board who presided at the hearing of the appeal” and substituting the words “the Chairman, the Deputy Chairman or such other member of the Board who presided at the hearing of the appeal, as the case may be”.

Amendment of regulation 13

6. Regulation 13 (1) of the principal Regulations is amended by deleting the words “the Chairman or the member of the Board presiding at the appeal” and substituting the words “the Chairman, the Deputy Chairman or such other member of the Board presiding at the appeal, as the case may be”.

Deletion of Schedule and new First and Second Schedules

7. The principal Regulations are amended by deleting the Schedule and substituting the following Schedules:

“FIRST SCHEDULE

Regulation 3

Goods and Services Tax Act
(Chapter 117A)

Goods and Services Tax
(Board of Review)
Regulations

Notice of Appeal under Section 51

SECOND SCHEDULE

Regulations 3A and 9(3)

Fees

First column

Second column

1. Filing a petition of appeal by —

(a) a company

$200 for each decision appealed against

(b) a person other than a company

$50 for each decision appealed against

2. Issue of subpoena

The fee required for the issue of a writ of subpoena specified in Appendix B to the Rules of Court (Cap. 322, R 5).”.

Made this 30th day of December 2004.

LIM SIONG GUAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[MF R60.1.0037 V4; AG/LEG/SL/117A/2002/2 Vol. 1]

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

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