Goods and Services Tax (Composition of Offences) (Amendment No. 2) Regulations 2019

Status:

Published in Subsidiary Legislation Supplement
on 30 Dec 2019

No. S 876

Goods and Services Tax Act

(CHAPTER 117A)

Goods and Services Tax
(Composition of Offences)
(Amendment No. 2) Regulations 2019

In exercise of the powers conferred by section 75(3) of the Goods and Services Tax Act, the Minister for Finance makes the following Regulations:

Citation and commencement

1. These Regulations are the Goods and Services Tax (Composition of Offences) (Amendment No. 2) Regulations 2019 and come into operation on 1 January 2020.

Amendment of regulation 2

2. Regulation 2 of the Goods and Services Tax (Composition of Offences) Regulations (Rg 4) is amended by inserting, immediately after “62(1),”, “62A(2), 62B(3),”.

[G.N. No. S 60/2019]

Made on 30 December 2019.

TAN CHING YEE

Permanent Secretary,
Ministry of Finance,
Singapore.

[R060.001.0013.V 48; AG/LEGIS/SL/117A/2015/14 Vol. 1]

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

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