# legal_provisions

document_id: gpa-1956
provision_ref: s36
chapter: PART 5 - MISCELLANEOUS AND SUPPLEMENTAL
section: 36
title: Application to Government of certain statutory provisions
content:
36. This Act shall not prejudice the right of the Government to take advantage of the provisions of any written law although not named therein; and in any civil proceedings against the Government the provisions of any written law which could, if the proceedings were between private persons, be relied upon by the defendant as a defence to the proceedings, whether in whole or in part, or otherwise, may, subject to any express provision to the contrary, be so relied upon by the Government. Supplemental


document_id: gpa-1956
provision_ref: s37
chapter: PART 5 - MISCELLANEOUS AND SUPPLEMENTAL
section: 37
title: Rules of Court
content:
37. —(1) Any power to make Rules of Court shall include power to make rules for the purpose of giving effect to the provisions of this Act, and any such rules may contain provisions to have effect in relation to any proceedings by or against the Government in substitution for or by way of addition to any of the provisions of the rules applying to proceedings between private persons. (2) Provision shall be made by Rules of Court with respect to the following matters: ( a ) for securing that where any civil proceedings are brought against the Government in accordance with the provisions of this Act the claimant shall, before the Government is required to take any step in the proceedings, provide the Government with such information as the Government may reasonably require as to the circumstances in which it is alleged that the liability of the Government has arisen and as to the departments and officers of the Government concerned; [Act 25 of 2021 wef 01/04/2022] ( b ) for providing that in the case of proceedings against the Government the claimant shall not enter judgment against the Government in default of a notice of intention to contest or not contest or pleading without the permission of the court to be obtained on an application of which notice has been given to the defendant; [Act 25 of 2021 wef 01/04/2022] ( c ) for excepting proceedings brought against the Government from the operation of any Rules of Court providing for summary judgment without trial, and for enabling any such proceedings to be put in proper cases into any special list which may be kept for the trial of short causes in which permission to defend is given under any such rules of court; [Act 25 of 2021 wef 01/04/2022] ( d ) for enabling evidence to be taken on commission in proceedings by or against the Government; ( e ) for providing — (i) that a person shall not be entitled to avail himself of any set‑off or counterclaim in any proceedings by the Government for the recovery of taxes, duties or penalties, or to avail himself in proceedings of any other nature by the Government of any set‑off or counterclaim arising out of a right or claim to repayment in respect of any taxes, duties or penalties; (ii) that a person shall not be entitled without the permission of the court to avail himself of any set‑off or counterclaim in any proceedings by the Government; and [Act 25 of 2021 wef 01/04/2022] (iii) that the Government shall not be entitled to avail itself of any set‑off or counterclaim without the permission of the court. [Act 25 of 2021 wef 01/04/2022] (3) Provision may be made by Rules of Court for regulating any appeals to the General Division of the High Court, whether by way of case stated or otherwise, under any written law relating to revenue, and any rules made under this subsection may revoke any written law in force immediately before 25 February 1965 so far as they regulate any such appeals, and may make provision for any matters for which provision was made by any written law so in force. [40/2019] (4) Rules of Court made under this section shall be published in the Gazette and, as soon as possible thereafter, shall be presented to Parliament and if at the next meeting of Parliament after any such rule is presented a resolution is passed annulling such rule or any part thereof, the whole rule shall thenceforth be void, but without prejudice to the validity of anything previously done thereunder, as from the date of notification in the Gazette of the passing of such resolution.


document_id: gpa-1956
provision_ref: s38
chapter: PART 5 - MISCELLANEOUS AND SUPPLEMENTAL
section: 38
title: Savings
content:
38. —(1) Nothing in this Act shall apply to proceedings by or against, or authorise proceedings in tort to be brought against, the President in his private capacity. (2) Except as therein otherwise expressly provided, nothing in this Act shall — ( a ) affect the law relating to prize salvage, or apply to proceedings in causes or matters within the jurisdiction of the General Division of the High Court as a prize court or to any criminal proceedings; ( b ) subject the Government to any greater liabilities in respect of the acts or omissions of any independent contractor employed by the Government than those to which the Government would be subject in respect of such acts or omissions if it were a private person; ( c ) affect any rules of evidence or any presumption relating to the extent to which the Government is bound by any written law; ( d ) affect any right of the Government to control or otherwise intervene in proceedings affecting its rights, property or profits; ( e ) apply to any proceedings by or against the Official Assignee or the Public Trustee or affect any liability imposed on the Public Trustee or on the revenues of Singapore by the Public Trustee Act 1915; or ( f ) apply to any proceedings by or against the railway administration or any person employed or deemed to be employed by the railway administration under the provisions of the Railways Act 1905. [40/2019] (3) Where any property vests in the Government by virtue of any rule of law which operates independently of the acts or the intentions of the Government, the Government shall not by virtue of this Act be subject to any liabilities in tort by reason only of the property being so vested; but this subsection shall be without prejudice to the liabilities of the Government under this Act in respect of any period after the Government or any person acting for the Government has in fact taken possession or control of any such property, or entered into occupation thereof.


document_id: gpa-1997
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: Interpretation
content:
2. In this Act, unless the context otherwise requires — “Agreement on Government Procurement” means the Agreement by that name done at Marrakesh on 15 April 1994 and amended by the Protocol; “applicant” has the meaning given by section 12(1); “award”, in relation to a contract or tender, means to accept an offer made; “challenge proceeding” means any proceeding under Part 3; “Commissioner” means the Commissioner appointed under section 8(2) and includes an acting Commissioner appointed under section 8(9); “contracting authority” means a ministry or department of the Government, an Organ of State or a statutory board declared, by order made under section 4(1), as a contracting authority for the purposes of this Act; “Deputy Commissioner” means a Deputy Commissioner appointed under section 8(2); “document” includes an electronic record; “legal officer” has the same meaning as in the Government Proceedings Act 1956; “procurement” means procurement of goods or service or a combination of goods and service by any contractual means, such as purchase or lease, rental or hire‑purchase, with or without an option to buy the goods or service or combination of goods and service; “procurement subject to the Act” means a procurement declared, by order made under section 4(2), to be a procurement subject to this Act; “Protocol” means the Protocol Amending the Agreement on Government Procurement done at Geneva on 30 March 2012; “qualification of suppliers” means a process undertaken by a contracting authority to shortlist suppliers for a particular procurement, a particular type of procurement or procurement in general; “relevant Protocol State” means a country or territory declared, by order made under section 3, as a relevant Protocol State for the purposes of this Act; “relevant Protocol supplier”, in relation to a procurement subject to the Act, means — ( a ) a supplier who is a national of Singapore or of a relevant Protocol State that is specified in an order made under section 4(2) as one to which that procurement relates; ( b ) a supplier which is a company or an association or a body of persons, corporate or unincorporate, which is formed under the laws of Singapore or such relevant Protocol State and has its principal place of business in Singapore or such relevant Protocol State; or ( c ) a supplier, or supplier within a class of suppliers, specified under that order as a relevant Protocol supplier or class of relevant Protocol suppliers in relation to that procurement; “relevant State” means a country or territory declared, by order made under section 3, as a relevant State for the purposes of this Act; “relevant supplier”, in relation to a procurement subject to the Act, means — ( a ) a supplier who is a national of Singapore or of a relevant State that is specified in an order made under section 4(2) as one to which that procurement relates; ( b ) a supplier which is a company or an association or a body of persons, corporate or unincorporate, which is formed under the laws of Singapore or such relevant State and has its principal place of business in Singapore or such relevant State; or ( c ) a supplier, or supplier within a class of suppliers, specified under that order as a relevant supplier or class of relevant suppliers in relation to that procurement; “supplier” means a person who sought, or who seeks, or who would have wished, to be the person to whom a contract of procurement, being a procurement subject to the Act, is awarded; “Tribunal” means the Government Procurement Adjudication Tribunal established under section 8. [28/2004; 2/2014]


document_id: gpa-1997
provision_ref: s3
chapter: PART 1 - PRELIMINARY
section: 3
title: Relevant State or relevant Protocol State
content:
3. The Minister may, from time to time, by order in the Gazette , declare any country or territory as a relevant State or relevant Protocol State for the purposes of this Act. [2/2014]


document_id: gpa-1997
provision_ref: s4
chapter: PART 1 - PRELIMINARY
section: 4
title: Application
content:
4. —(1) The Minister may, by order in the Gazette , declare any ministry or department of the Government, Organ of State or statutory board as a contracting authority for the purposes of this Act. (2) The Minister may, by order in the Gazette , declare a procurement to be subject to the Act. (3) An order made under subsection (2) may identify the procurement by one or more of the following: ( a ) the means by which the procurement is undertaken; ( b ) the contracting authority undertaking the procurement; ( c ) the goods or service, or combination of goods and service, to be procured; ( d ) the value of the procurement. (4) An order made under subsection (2) may specify — ( a ) the method by which the procurement is to be valued; ( b ) the circumstances under which the procurement is not a procurement subject to the Act; ( c ) the grounds on which the contracting authority may exclude a procurement, or an act or measure to be taken in relation to a procurement, from the application of all or any of the regulations made under section 6; and ( d ) the effect of an exclusion referred to in paragraph ( c ). (5) An order made under subsection (2) — ( a ) must specify that the procurement is a procurement subject to the Act in relation to all or any of the following: (i) all relevant States or a specified relevant State; (ii) all relevant Protocol States or a specified relevant Protocol State; and ( b ) may specify any supplier or class of suppliers as — (i) a relevant supplier or class of relevant suppliers in relation to that procurement for the purposes of paragraph ( c ) of the definition of “relevant supplier” in section 2; or (ii) a relevant Protocol supplier or class of relevant Protocol suppliers in relation to that procurement for the purposes of paragraph ( c ) of the definition of “relevant Protocol supplier” in section 2. [28/2004; 2/2014]


document_id: gpa-1997
provision_ref: s5
chapter: PART 1 - PRELIMINARY
section: 5
title: Certification by Minister
content:
5. —(1) The Minister may issue a certificate certifying that a particular procurement is not a procurement subject to the Act by virtue of section 4(4)( b ). (2) The Minister may issue a certificate certifying that a ground referred to in section 4(4)( c ) exists in relation to a particular procurement or an act or measure in relation to a particular procurement. (3) A certificate issued under subsection (1) or (2) is conclusive evidence of the matters so certified.


document_id: gpa-1997
provision_ref: s6
chapter: PART 2 - REGULATIONS GOVERNING PROCUREMENT
section: 6
title: Power to make regulations
content:
6. —(1) The Minister may, for the purposes of implementing the Agreement on Government Procurement and other international obligations of Singapore relating to procurements by the Government and public authorities, make regulations to govern procurements subject to the Act. [28/2004] (2) Without limiting subsection (1), the regulations may prescribe — ( a ) the technical specifications for a procurement; ( b ) the procedure for qualification of suppliers for a procurement; ( c ) the procedure for the award of a procurement contract and the procedure following such award; ( d ) the provision of any information pertaining to a procurement; and ( e ) different provisions for different procurements. [28/2004]


document_id: gpa-1997
provision_ref: s7
chapter: PART 2 - REGULATIONS GOVERNING PROCUREMENT
section: 7
title: Duty of contracting authority
content:
7. —(1) Subject to an order made under section 4(2), a contracting authority must, in undertaking a procurement subject to the Act, comply with the regulations made under section 6. (2) The duty of a contracting authority referred to in subsection (1) is a duty owed to — ( a ) relevant suppliers or relevant Protocol suppliers in relation to that procurement; and ( b ) such other supplier or class of suppliers as the Minister may, by order published in the Gazette , declare. [28/2004; 2/2014] (3) A breach of a duty referred to in subsection (1) is not to be the subject of any proceedings in any court but may be the subject of a challenge brought before the Tribunal by a supplier to whom the duty is owed and who has suffered, or reasonably risks suffering, loss or damage as a result of the breach.


document_id: gpa-1997
provision_ref: s8
chapter: PART 3 - CHALLENGE PROCEEDINGS
section: 8
title: Government Procurement Adjudication Tribunal
content:
8. —(1) For the purposes of hearing and determining challenges mentioned in section 7(3), there is established a Tribunal to be called the Government Procurement Adjudication Tribunal consisting of the Commissioner or a Deputy Commissioner. (2) The Minister may appoint a Commissioner and such number of Deputy Commissioners as the Minister thinks fit. (3) The Commissioner and Deputy Commissioners are to be appointed for a period of 2 years and are eligible for re‑appointment. (4) A person must not be appointed or continue to hold office as Commissioner or Deputy Commissioner if the person — ( a ) has a mental disorder and is incapable of managing himself or herself or his or her affairs; ( b ) is an undischarged bankrupt or has made any arrangement or composition with his or her creditors; or ( c ) is convicted of an offence involving dishonesty, fraud or moral turpitude and has not received a free pardon. [21/2008] (5) The Commissioner or a Deputy Commissioner may at any time resign from his or her office by giving notice in writing to the Minister. (6) The Commissioner and Deputy Commissioners are deemed to be public servants within the meaning of the Penal Code 1871, and enjoy the same judicial immunity as is enjoyed by a Supreme Court Judge. [40/2019] (7) The Commissioner and Deputy Commissioners are to be paid such remuneration and allowances as the Minister may from time to time determine. (8) The Minister may at any time revoke the appointment of a Commissioner or Deputy Commissioner who — ( a ) ceases to be eligible to hold that appointment in accordance with subsection (4); ( b ) has become permanently incapable of discharging the functions of a Commissioner or Deputy Commissioner, as the case may be; or ( c ) has misconducted himself or herself in such a manner as to render him or her unfit to continue holding the appointment. (9) When the Commissioner is or is expected to be absent from duty, the Commissioner or, if the Commissioner is absent, the Minister may appoint a Deputy Commissioner to be acting Commissioner during the Commissioner’s absence.


document_id: gpa-1997
provision_ref: s9
chapter: PART 3 - CHALLENGE PROCEEDINGS
section: 9
title: Registrar and officers of Tribunal
content:
9. —(1) The Minister may appoint a Registrar of the Tribunal and such other officers of the Tribunal as the Minister considers necessary. (2) The duties of the Registrar and other officers of the Tribunal are, subject to this Act and any regulations made under this Act, as the Minister directs. (3) The Registrar and other officers of the Tribunal are deemed to be public servants for the purposes of the Penal Code 1871.


document_id: gpa-1997
provision_ref: s10
chapter: PART 3 - CHALLENGE PROCEEDINGS
section: 10
title: Constitution of Tribunal
content:
10. —(1) Subject to subsection (2), a challenge proceeding is to be heard and disposed of by the Tribunal consisting of the Commissioner or a Deputy Commissioner designated by the Commissioner. (2) The Commissioner or a Deputy Commissioner must not hear or dispose of any challenge proceeding if he or she is, directly or indirectly, interested in the procurement in relation to which the proceeding is brought. (3) Where the Commissioner has commenced the hearing of a challenge proceeding and is unable through death, illness or other cause to complete the hearing or to dispose of the proceeding — ( a ) the acting Commissioner appointed under section 8(9); or ( b ) if the acting Commissioner is, directly or indirectly, interested in the procurement in relation to which the proceeding is brought, a Deputy Commissioner designated by the acting Commissioner, must complete the hearing and dispose of the proceeding. (4) Subject to subsection (2), where a Deputy Commissioner who has commenced the hearing of a challenge proceeding is unable through death, illness or other cause to complete the hearing or to dispose of the proceeding, the Commissioner may designate another Deputy Commissioner to complete the hearing and dispose of the proceeding, or may himself or herself complete the hearing and dispose of the proceeding.


document_id: gpa-1997
provision_ref: s11
chapter: PART 3 - CHALLENGE PROCEEDINGS
section: 11
title: Parties may be represented at challenge proceedings
content:
11. —(1) The applicant and the contracting authority concerned may be represented by an advocate and solicitor at the hearing of any challenge proceeding. (2) Where the contracting authority concerned is a ministry or department of the Government or is an Organ of State, a legal officer may appear as advocate on behalf of the contracting authority and may make and do all appearances, acts and applications in respect of the proceeding on behalf of the contracting authority.


document_id: gpa-1997
provision_ref: s12
chapter: PART 3 - CHALLENGE PROCEEDINGS
section: 12
title: Initiation of challenge
content:
12. —(1) A supplier who wishes to bring a challenge before the Tribunal (called in this Act the applicant) must, within 15 days from the date the facts constituting the basis of the challenge first took place — ( a ) lodge with the Registrar a notice of challenge (called in this Act the Notice of Challenge); ( b ) pay the Registrar the fee prescribed (if any) for bringing a challenge before the Tribunal; and ( c ) serve a copy of the Notice of Challenge on the contracting authority undertaking or who has undertaken the procurement that is the subject of the challenge. (2) The Notice of Challenge must be in such form and must contain such information, and be accompanied by such documents, as may be prescribed.


document_id: gpa-1997
provision_ref: s13
chapter: PART 3 - CHALLENGE PROCEEDINGS
section: 13
title: Deposit
content:
13. —(1) The applicant must, at the time the Notice of Challenge is lodged with the Registrar of the Tribunal, deposit in cash or in such other form as the Registrar in a particular case may allow, such sum as may be prescribed (called in this Act the deposit). (2) The challenge is deemed to have been withdrawn if the applicant fails to comply with subsection (1). (3) The deposit is to be used by the Registrar to pay any costs awarded by the Tribunal to the contracting authority concerned under section 21 in relation to the challenge. (4) Where the deposit is insufficient to cover the costs mentioned in subsection (3), the contracting authority concerned may recover the balance of the costs in the manner referred to in section 21. (5) After the challenge has been disposed of by the Tribunal, the Registrar must, if he or she is satisfied that there is no outstanding claim for costs by the contracting authority concerned against the applicant, release the deposit or the balance of the deposit (as the case may be) to the applicant.


document_id: gpa-1997
provision_ref: s14
chapter: PART 3 - CHALLENGE PROCEEDINGS
section: 14
title: Fixing of hearing of challenge
content:
14. On receipt of a Notice of Challenge, the fee mentioned in section 12(1)( b ) and the deposit, the Registrar must — ( a ) forward a copy of the Notice of Challenge to the contracting authority concerned; ( b ) fix a time and place for the hearing of the challenge; and ( c ) give 14 days’ notice of the hearing to the applicant and the contracting authority concerned.


document_id: gpa-1997
provision_ref: s15
chapter: PART 3 - CHALLENGE PROCEEDINGS
section: 15
title: Preliminary hearing
content:
15. —(1) The Tribunal may at any time, on its own motion or upon the application of the contracting authority concerned, hear and determine, as a preliminary issue and with a view to a possible final disposal of the challenge, the validity of the challenge. (2) For the purposes of subsection (1), the Tribunal must declare a challenge invalid if — ( a ) the procurement which is the subject of the challenge is not a procurement subject to the Act; ( b ) the regulation made under section 6 which the contracting authority concerned is alleged to have breached is inapplicable to the procurement which is the subject of the challenge; ( c ) the regulation made under section 6 which the contracting authority concerned is alleged to have breached is inapplicable, by virtue of an order made under section 4, to the procurement or the act or measure in relation to a procurement, which is the subject of the challenge; ( d ) the procurement which is the subject of the challenge is a procurement which has been initiated before 13 May 2002 within the meaning of section 26; ( e ) the applicant is not a supplier entitled to bring a challenge under section 7(3); ( f ) the applicant did not lodge or serve the Notice of Challenge within the time prescribed by section 12(1), unless the Tribunal is satisfied that there has been no unreasonable delay on the part of the applicant; or ( g ) the Notice of Challenge does not comply with section 12(2). [28/2004] (3) For the purposes of subsection (2)( f ), the Tribunal must take into account the date the applicant became aware, or ought reasonably to have become aware, of the facts constituting the basis of the challenge, and may, in granting any permission to the applicant to proceed with the challenge, impose such conditions as it considers just on the applicant. (4) If the applicant fails to comply with any of the conditions imposed by the Tribunal under subsection (3), the Tribunal may declare the challenge invalid.


document_id: gpa-1997
provision_ref: s16
chapter: PART 3 - CHALLENGE PROCEEDINGS
section: 16
title: Suspension order
content:
16. —(1) The applicant may, at any time after the applicant has — ( a ) lodged the Notice of Challenge with the Registrar; ( b ) paid the fee mentioned in section 12(1)( b ) and the deposit to the Registrar; and ( c ) served the Notice of Challenge on the relevant contracting authority, apply to the Tribunal for an order to suspend, pending the disposal of the challenge — ( d ) the procedure leading to the award of the contract for the procurement which is the subject of the challenge; or ( e ) the implementation of any decision made while undertaking the procedure mentioned in paragraph ( d ). (2) The Tribunal may make the order either unconditionally or upon such terms and conditions as the Tribunal thinks just. (3) The Tribunal must not make an order under this section if — ( a ) such suspension is against the public interest; or ( b ) the contract mentioned in subsection (1)( d ) has already been awarded at the date of hearing of the application for the order. (4) If the Tribunal refuses to make an order under this section, the Tribunal must give the reasons for its refusal in writing. (5) Where an order under this section has been made, the contracting authority concerned may, at any time before the determination on the challenge mentioned in section 18 is made, apply to the Tribunal for the order to be varied or rescinded. (6) Subject to subsection (7), the Tribunal may, in its discretion, vary or rescind the order either unconditionally or upon such conditions as it thinks just. (7) The Tribunal must rescind the order if the continuance of such suspension is against the public interest. (8) The Minister may issue a certificate that such suspension, or the continuance of such suspension, in a particular case is against the public interest, and such a certificate is conclusive evidence of the matters so certified.


document_id: gpa-1997
provision_ref: s17
chapter: PART 3 - CHALLENGE PROCEEDINGS
section: 17
title: Onus of proof, etc.
content:
17. —(1) The onus of proving the breach of duty which is the subject of the challenge is on the applicant. (2) Except with the consent of the Tribunal and in accordance with such conditions as the Tribunal may determine, the applicant may not, at the hearing of the challenge, rely on any breach of duty other than that identified in the Notice of Challenge.


document_id: gpa-1997
provision_ref: s18
chapter: PART 3 - CHALLENGE PROCEEDINGS
section: 18
title: Determination on challenge
content:
18. —(1) The Tribunal must issue its determination on a challenge within 45 days from the date of lodgment of the Notice of Challenge by the applicant unless there are exceptional circumstances justifying an extension of time. (2) Subsection (1) does not apply if the challenge has been disposed of under section 15. (3) If the Tribunal makes a determination in favour of the applicant, the Tribunal may do one or more of the following: ( a ) order any decision or action taken by the contracting authority concerned in relation to the procurement which is the subject of the challenge to be set aside; ( b ) order the contracting authority to make a decision or take action, in accordance with the applicable regulations made under section 6, in place of that which has been set aside under paragraph ( a ); ( c ) order the contracting authority to amend any document pertaining to the procurement; ( d ) order the contracting authority to pay to the applicant the costs of participation in the qualification of suppliers, or the costs of tender preparation, reasonably incurred by the applicant for the purposes of the procurement. (4) An order made under subsection (3)( b ) may specify the decision or action which the contracting authority is to make or take. (5) Despite subsection (3), if — ( a ) the Tribunal makes a determination in favour of the applicant; and ( b ) the contract for the procurement has already been awarded, the Tribunal may only — ( c ) make an order under subsection (3)( d ); or ( d ) if the applicant did not incur any of the costs mentioned in subsection (3)( d ), award the applicant the costs of the challenge proceeding in accordance with section 21.


document_id: gpa-1997
provision_ref: s19
chapter: PART 3 - CHALLENGE PROCEEDINGS
section: 19
title: Determination and order to be in writing
content:
19. —(1) Every determination and order of the Tribunal must be given in writing and must include a statement of the Tribunal’s reasons for the determination or order, as the case may be. (2) The Registrar must, within 7 days of the making of the determination or order, send certified copies of the determination or order to the applicant and the relevant contracting authority.


document_id: gpa-1997
provision_ref: s20
chapter: PART 3 - CHALLENGE PROCEEDINGS
section: 20
title: Satisfaction of order
content:
20. —(1) A contracting authority against whom an order under section 16 or 18(3)( a ), ( b ) or ( c ) is made must comply with the order. (2) An applicant in whose favour an order under section 18(3)( d ) is made may recover the amount ordered to be paid to the applicant by an action for a debt in any court of competent jurisdiction. (3) This section does not affect the right of the contracting authority to seek judicial review of a determination or order of the Tribunal.


document_id: gpa-1997
provision_ref: s21
chapter: PART 3 - CHALLENGE PROCEEDINGS
section: 21
title: Costs of challenge proceeding
content:
21. —(1) Subject to any regulations made under this Act, the costs of any challenge proceeding, including the costs of the Tribunal, are at the discretion of the Tribunal. (2) The costs may be recovered as if they were costs in a suit in the General Division of the High Court and as if the determination of the Tribunal in relation to the costs were a decree made in the General Division of the High Court. [40/2019]


document_id: gpa-1997
provision_ref: s22
chapter: PART 3 - CHALLENGE PROCEEDINGS
section: 22
title: Procedure and powers of Tribunal
content:
22. —(1) Subject to the provisions of this Act and any regulations made under this Act, the Tribunal has the power to determine the procedure to be adopted for any challenge proceeding. (2) The Tribunal has the following additional powers: ( a ) to summon to attend at any challenge proceeding any person whom it may consider able to give evidence in respect of the proceeding, to examine the person as a witness either on oath or otherwise and to require the person to produce such books, records or documents as the Tribunal may think necessary for the proceeding; ( b ) to allow any person attending any challenge proceeding any reasonable expenses necessarily incurred by the person in so attending; ( c ) to fix the remuneration of any expert witness appointed by the Tribunal for any challenge proceeding; ( d ) with the consent of the applicant and the relevant contracting authority, to refer the parties for mediation by such person as the parties may agree on or failing such agreement, as the Tribunal may appoint; ( e ) all the powers of the Supreme Court with regard to the enforcement of attendance of witnesses, hearing evidence on oath and punishment for contempt; ( f ) to admit or reject any evidence adduced, whether oral or documentary, and whether admissible under the provisions of any written law for the time being in force relating to the admissibility of evidence; ( g ) to conduct its proceedings or any part of its proceedings in camera; and ( h ) generally to give any direction, or to do anything, necessary or expedient for the expeditious and just hearing and disposal of any challenge proceeding. (3) The expenses mentioned in subsection (2)( b ) and the remuneration mentioned in subsection (2)( c ) form part of the costs of the challenge proceeding and, pending and subject to any order made by the Tribunal as to such costs, must be paid by the applicant or the contracting authority concerned, as the Tribunal may direct. (4) Evidence of anything said, or of any admission made, in the course of any mediation mentioned in subsection (2)( d ) is not admissible in any proceedings before the Tribunal or any court. (5) Where the Minister certifies that it is against the public interest for any challenge proceeding to take place in public, the Tribunal must conduct the proceeding in camera.


document_id: gpa-1997
provision_ref: s23
chapter: PART 4 - MISCELLANEOUS
section: 23
title: Submission of information to Minister
content:
23. A contracting authority must give to the Minister, in such form and at such intervals as may be prescribed, such information as may be prescribed in relation to any procurement subject to this Act which the contracting authority has undertaken or is undertaking or proposes to undertake.


document_id: gpa-1997
provision_ref: s24
chapter: PART 4 - MISCELLANEOUS
section: 24
title: Retention of documents
content:
24. A contracting authority must ensure that all documents relating to procurements subject to this Act are retained for a minimum of 3 years from the date of their creation.


document_id: gpa-1997
provision_ref: s25
chapter: PART 4 - MISCELLANEOUS
section: 25
title: Power to make regulations
content:
25. The Minister may make regulations prescribing — ( a ) the manner in which challenges may be brought to the Tribunal; ( b ) the procedure to be adopted by the Tribunal in the hearing and disposal of challenge proceedings and the records to be kept by the Tribunal; ( c ) the places where and the times at which challenge proceedings are to be heard by the Tribunal; ( d ) the costs and fees in respect of challenge proceedings; and ( e ) anything which is required to be prescribed under this Act or which may be necessary or expedient for carrying out or giving effect to the provisions of this Act.


document_id: gpa-1997
provision_ref: s26
chapter: PART 4 - MISCELLANEOUS
section: 26
title: Transitional provision
content:
26. —(1) This Act does not apply to or affect any procurement which has been initiated before 13 May 2002. (2) For the purposes of subsection (1), a procurement is deemed to have been initiated if — ( a ) the invitation to tender in respect of the procurement has been issued; ( b ) the qualification of suppliers, being a qualification of suppliers undertaken solely for that particular procurement, has commenced; or ( c ) in a case where no tender is to be called for the procurement, the contracting authority concerned had communicated with a potential supplier with a view to the making or obtaining of an offer in relation to the procurement.


document_id: grasa-2022
provision_ref: s1
chapter: PART 1 - PRELIMINARY
section: 1
title: Short title and commencement
content:
1. This Act is the Gambling Regulatory Authority of Singapore Act 2022 and comes into operation on a date that the Minister appoints by notification in the Gazette .


document_id: grasa-2022
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: Interpretation
content:
2. In this Act, unless the context otherwise requires — “appointed day” means the date of commencement of Part 2; “Authority” means the Gambling Regulatory Authority of Singapore, which is the Casino Regulatory Authority of Singapore continued and renamed under section 3; “Casino Regulatory Authority” means the Casino Regulatory Authority of Singapore established under the Casino Control Act 2006 in force before the appointed day; “Chairperson”, in relation to the Authority, means the member of the Authority who is appointed under section 12 as the Chairperson of the Authority, and includes any person appointed under section 14 to act in that capacity; “Chief Executive” means the Chief Executive of the Authority appointed under section 31, and includes any person acting in that capacity; “committee” means a committee of the Authority appointed under section 27; “committee member” means an individual appointed to be a member of a committee; “delegate” means a person to whom the Authority under section 29(1) delegates the performance or exercise of any of its functions or powers; “Deputy Chairperson”, in relation to the Authority, means a member of the Authority who is appointed under section 12 as a Deputy Chairperson of the Authority; “functions”, in relation to the Authority, means functions conferred on the Authority by this Act or any other Act; “gambling” includes any of the following which is not social gambling: ( a ) participating in a lottery; ( b ) playing a game of chance (which includes a game that is partly a game of chance and partly a game requiring skill); ( c ) making or accepting bets or bookmaking; “member”, in relation to the Authority, means a member of the Authority appointed under section 10, and includes any person appointed under section 14 to act in that capacity; “public authority” means a body corporate established by a public Act for the purposes of a public function; “Singapore Totalisator Board” means the Singapore Totalisator Board established under section 3 of the Singapore Totalisator Board Act 1987; “social gambling” has the meaning given by the Gambling Control Act 2022; “subdelegate” means a person to whom a delegate under section 29(2) further delegates the performance or exercise of any of the Authority’s functions or powers.


document_id: grasa-2022
provision_ref: s3
chapter: PART 2 - FUNCTIONS AND POWERS OF AUTHORITY
section: 3
title: Gambling Regulatory Authority of Singapore
content:
3. Despite section 48(2), the Casino Regulatory Authority of Singapore continues to exist under this section and is renamed as the Gambling Regulatory Authority of Singapore.


document_id: grasa-2022
provision_ref: s4
chapter: PART 2 - FUNCTIONS AND POWERS OF AUTHORITY
section: 4
title: Authority is body corporate
content:
4. —(1) The Authority — ( a ) is a body corporate with perpetual succession; ( b ) may acquire, hold and dispose of real and personal property; and ( c ) may sue and be sued in its corporate name. (2) The Authority may use, and operate under, one or more trading names approved by the Minister. (3) A trading name can be an abbreviation or adaptation of the Authority’s corporate name, or a name other than the Authority’s corporate name. (4) The Authority must cause notice of every trading name approved under subsection (2) to be published in the Gazette ; but failure to do so does not invalidate the approval or use of that name.


document_id: grasa-2022
provision_ref: s5
chapter: PART 2 - FUNCTIONS AND POWERS OF AUTHORITY
section: 5
title: Functions of Authority
content:
5. —(1) The Authority has the following functions: ( a ) to scrutinise, regulate and control gambling in or affecting Singapore to ensure that it is conducted honestly and free from criminal influence and exploitation; ( b ) to inquire into, and make recommendations to or otherwise advise the Minister on, matters relating to gambling, either on its own motion or upon the request of the Minister; ( c ) to research and inquire into matters relating to the control of gambling, including the probity and financial security and viability of persons involved in the management of gambling operations; ( d ) to work collaboratively with — (i) the National Council on Problem Gambling to reduce the prevalence of problem gambling and the severity of harm from gambling; [Act 29 of 2024 wef 30/10/2024] (ii) the Singapore Police Force and public authorities or other persons (whether in or outside Singapore) responsible for investigating and prosecuting crimes, or for the regulation and control of the conduct of gambling, including sharing information with them for crime prevention and in circumstances where the Authority reasonably suspects an offence under any written law or other law may have been committed; and [Act 29 of 2024 wef 30/10/2024] (iii) the Ministry of Trade and Industry to ensure that any casino licensed by the Authority is and remains a part of an integrated resort developed on the designated site on which the casino is located; [Act 29 of 2024 wef 30/10/2024] ( e ) to foster responsible gambling and minimise the harm from gambling; ( f ) to set and maintain appropriate standards and levels of accountability for the conduct of gambling; ( g ) to perform such other functions as may be conferred on the Authority by any other Act. (2) In performing the functions conferred on the Authority by subsection (1), the Authority must have regard to — ( a ) the need to minimise harm caused by gambling, particularly the adverse social effects of lawful gambling; ( b ) the promotion of probity and integrity of persons involved in the conduct of gambling; ( c ) the conduct, extent and character of gambling and the provision, use and location of gambling and like wagering facilities, available to people in Singapore; ( d ) the need to ensure that the public in Singapore obtains reasonable net benefits from the conduct of gambling; and ( e ) the maintenance of public confidence and trust that gambling in Singapore is conducted honestly and free from criminal influence and exploitation. (3) In addition to the functions conferred by this section, the Authority may undertake such other functions as the Minister may assign to the Authority, by notification in the Gazette , and in so undertaking — ( a ) the Authority is deemed to be fulfilling the purposes of this Act; and ( b ) the provisions of this Act apply to the Authority in respect of those other functions. (4) Nothing in this section imposes on the Authority, directly or indirectly, any form of duty or liability enforceable by proceedings before any court to which the Authority would not otherwise be subject. (5) In this section, “casino”, “designated site” and “integrated resort” have the meanings given by section 2(1) of the Casino Control Act 2006. [Act 29 of 2024 wef 30/10/2024]


document_id: grasa-2022
provision_ref: s6
chapter: PART 2 - FUNCTIONS AND POWERS OF AUTHORITY
section: 6
title: Powers of Authority
content:
6. —(1) The Authority has power to do all things necessary or expedient to be done for, or in connection with, the performance of its functions. (2) Without limiting subsection (1), the powers of the Authority include the following: ( a ) to enter into contracts, agreements or arrangements; ( b ) to acquire, develop, hold and dispose of real or personal property; ( c ) to appoint and act through agents; ( d ) to employ staff and engage consultants; ( e ) to publish or provide any information, or publish or sponsor the publication of works; ( f ) with the approval of the Minister, to form or join in the formation of a company, an association, a trust or a partnership or enter into a joint venture with any person; ( g ) to be a member of a company, an association, a trust or a partnership; ( h ) to charge for the provision of goods or services, or the performance of work, by or on behalf of the Authority; ( i ) to waive the payment of fees and charges payable to the Authority; ( j ) to accept gifts, grants, bequests and devises made to the Authority, and act as trustee of money and other property vested in the Authority on trust; ( k ) to do any other thing that is incidental or conducive to the performance of its functions. (3) To avoid doubt, subsection (1) does not limit any other power given to the Authority by any other provision in this Act or by any other Act. (4) The Authority may exercise its powers inside or outside Singapore.


document_id: grasa-2022
provision_ref: s7
chapter: PART 2 - FUNCTIONS AND POWERS OF AUTHORITY
section: 7
title: Directions of Minister, etc.
content:
7. —(1) The Minister may give to the Authority any direction under section 5 of the Public Sector (Governance) Act 2018. (2) To avoid doubt, the Minister is entitled — ( a ) to have information in the possession of the Authority; and ( b ) where the information is in or on a document, to have, and make and retain copies of, that document. (3) For the purposes of subsection (2), the Minister may request the Authority — ( a ) to provide information to the Minister; or ( b ) to give the Minister access to information. (4) The Authority must comply with a request under subsection (3). (5) In this section — “document” includes any tape, disk or other device or medium on which information is recorded or stored; “information” means information specified, or of a description specified, by the Minister that relates to the functions of the Authority.


document_id: grasa-2022
provision_ref: s8
chapter: PART 2 - FUNCTIONS AND POWERS OF AUTHORITY
section: 8
title: Authority’s symbol, etc.
content:
8. —(1) The Authority has the exclusive right to the use of one or more symbols or representations as the Authority may select or devise (each called the Authority’s symbol or representation), and to display or exhibit those symbols or representations in connection with the Authority’s activities or affairs. (2) A person who — ( a ) uses, without the prior written permission of the Authority, a symbol or representation identical with the Authority’s symbol or representation; or ( b ) uses a symbol or representation which so resembles the Authority’s symbol or representation as to deceive or cause confusion, or to be likely to deceive or to cause confusion, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 6 months or to both and, in the case of a continuing offence, to a further fine not exceeding $250 for every day or part of a day during which the offence continues after conviction.


document_id: grasa-2022
provision_ref: s9
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AUTHORITY
section: 9
title: Membership of Authority
content:
9. —(1) The Authority consists of at least 5 and not more than 17 members. (2) One of the members (who is not the Chairperson) may be the Chief Executive.


document_id: grasa-2022
provision_ref: s10
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AUTHORITY
section: 10
title: Appointment of Authority members
content:
10. —(1) Each member of the Authority is to be appointed by the Minister. (2) Every appointment must be made by instrument in writing given to the member. (3) The instrument must state — ( a ) the term of the appointment; and ( b ) the date the appointment takes effect, which must not be a date earlier than the date the instrument is received by the member.


document_id: grasa-2022
provision_ref: s11
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AUTHORITY
section: 11
title: Membership disqualification
content:
11. —(1) In appointing members of the Authority, the Minister must have regard to whether the members of the Authority will collectively possess the appropriate knowledge, skills and experience for the Authority to perform its functions effectively. (2) However, the following individuals are disqualified from being a member of the Authority: ( a ) an undischarged bankrupt or an individual who has an arrangement with any of his or her creditors; ( b ) a Judge or judicial officer; ( c ) an individual who has been sentenced to imprisonment for a term of 6 months or more, and has not received a free pardon; ( d ) an individual who is — (i) disqualified under section 154(1) of the Companies Act 1967 from acting as a director, or taking part (whether directly or indirectly) in the management, of a company during the period of disqualification in that section; or (ii) disqualified from being a director or in any way, whether directly or indirectly, being concerned in, or from taking part in, the management of a company by a court order under section 149(1), 149A(1) or 154(2) of the Companies Act 1967 during the period of disqualification in the court order; ( e ) an individual — (i) who lacks capacity in respect of his or her duties as a member within the meaning of the Mental Capacity Act 2008; or (ii) in respect of whom an order is made under section 10 of the Mental Health (Care and Treatment) Act 2008.


document_id: grasa-2022
provision_ref: s12
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AUTHORITY
section: 12
title: Chairperson and Deputy Chairperson
content:
12. —(1) The Minister may, by instrument in writing, appoint — ( a ) a member (other than the Chief Executive) to be the Chairperson of the Authority for the period specified in the instrument; and ( b ) one or more members (other than the Chairperson) to be a Deputy Chairperson of the Authority for the period specified in the instrument. (2) The Chairperson or a Deputy Chairperson holds office until — ( a ) his or her term of office as Chairperson or Deputy Chairperson (as the case may be) expires; ( b ) he or she ceases to hold office as a member of the Authority; or ( c ) the Minister terminates the appointment as Chairperson or Deputy Chairperson, as the case may be, whichever first happens. (3) A Deputy Chairperson has and may exercise all of the functions and powers of the Chairperson in relation to a matter if — ( a ) the Chairperson is unavailable; or ( b ) the Chairperson is interested in the matter (within the meaning given by Part 4 of the Public Sector (Governance) Act 2018).


document_id: grasa-2022
provision_ref: s13
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AUTHORITY
section: 13
title: Premature vacancies
content:
13. —(1) If a premature vacancy occurs in the office of any member of the Authority, the Minister may, subject to sections 9, 10 and 11, appoint an individual to fill the vacancy and hold that office for the remainder of the term for which the vacating member was appointed. (2) In this section, “premature vacancy”, for an office, means a vacancy that occurs in that office for any reason other than the expiry of the term of office.


document_id: grasa-2022
provision_ref: s14
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AUTHORITY
section: 14
title: Acting Chairperson and members
content:
14. —(1) The Minister may appoint an individual to act temporarily as the Chairperson during any period, or during all periods, when the Chairperson — ( a ) is absent from duty or Singapore; or ( b ) is, for any reason, unable to perform the duties of the office. (2) The Minister may appoint an individual to act temporarily as a member of the Authority (other than the Chairperson) during any period, or during all periods, when the member — ( a ) is absent from duty or Singapore; or ( b ) is, for any reason, unable to perform the duties of the office. (3) An individual is ineligible for appointment under this section to act as the Chairperson or a member of the Authority if the individual is disqualified under section 11(2) for appointment as a member of the Authority.


document_id: grasa-2022
provision_ref: s15
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AUTHORITY
section: 15
title: Removal of member
content:
15. —(1) The Minister may, at any time and without giving any reason, remove a member of the Authority from office. (2) Every removal under subsection (1) must be made by written notice given to the member with a copy to the Authority. (3) The notice must state the date the removal takes effect, which must not be a date earlier than the date the notice is received by the member.


document_id: grasa-2022
provision_ref: s16
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AUTHORITY
section: 16
title: Resignation from office
content:
16. —(1) A member of the Authority may resign his or her office by written notice to the Minister (with a copy to the Authority) signed by the member. (2) The resignation is effective when the notice in subsection (1) is received by the Minister or at any later time specified in the notice.


document_id: grasa-2022
provision_ref: s17
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AUTHORITY
section: 17
title: Validity of acts, etc.
content:
17. —(1) Despite section 33 of the Interpretation Act 1965, the exercise of any power or performance of any function of the Authority by the Authority is not affected merely because at the relevant time — ( a ) there was a vacancy in the membership of the Authority, including a vacancy arising from the failure to appoint a member; ( b ) there was some defect or irregularity existing in the appointment or continuance in office of the individual purporting to be a member of the Authority; or ( c ) there was an irregularity in the Authority’s decision‑making procedure that does not affect the merits of the decision made. (2) The acts of an individual as a member of the Authority are not affected merely because — ( a ) there was some defect or irregularity existing in the appointment or continuance in office of the individual purporting to be a member of the Authority; or ( b ) in the case of an individual acting in the capacity of the Chairperson, member or Chief Executive, the occasion for the individual so acting, or for his or her appointment, had not arisen or had ended. Division 2 &#x2014; Terms and conditions for members


document_id: grasa-2022
provision_ref: s18
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AUTHORITY
section: 18
title: Term of appointment
content:
18. —(1) Subject to section 20, each member of the Authority holds office for a period of 3 years or any shorter period specified in the instrument of appointment. (2) A member of the Authority may be re‑appointed.


document_id: grasa-2022
provision_ref: s19
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AUTHORITY
section: 19
title: Remuneration, etc.
content:
19. The members of the Authority may be paid, out of the funds of the Authority, such salaries, fees and allowances as the Minister determines.


document_id: grasa-2022
provision_ref: s20
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AUTHORITY
section: 20
title: Vacation of office
content:
20. —(1) A member of the Authority ceases to hold office if he or she — ( a ) dies; ( b ) is adjudicated a bankrupt or makes an arrangement with any of his or her creditors; ( c ) becomes otherwise disqualified from being a member under section 11(2); ( d ) is removed from office in accordance with section 15; ( e ) resigns in accordance with section 16; ( f ) fails without reasonable cause to disclose any interest required under Division 1 of Part 4 of the Public Sector (Governance) Act 2018 and a notice is given under that Act to the Minister about that default; ( g ) fails to attend 3 consecutive meetings of the Authority without the approval of the Authority; or ( h ) is not re‑appointed when his or her term of office expires. (2) A member of the Authority is not entitled to any compensation or other payment or benefit relating to his or her ceasing, for any reason, to hold office as a member.


document_id: grasa-2022
provision_ref: s21
chapter: PART 4 - DECISION-MAKING BY AUTHORITY
section: 21
title: Procedure generally
content:
21. Except as otherwise provided under this Act or any other Act, the members of the Authority must regulate their own procedure.


document_id: grasa-2022
provision_ref: s22
chapter: PART 4 - DECISION-MAKING BY AUTHORITY
section: 22
title: Notice of meetings
content:
22. —(1) The Authority must hold such meetings as are necessary for the performance of its functions. (2) The Chairperson must appoint the times and places of the meetings of the Authority, and cause notice of those meetings to be given to each member, including those not present when the appointment is made. (3) The meetings of the Authority must be held in accordance with the provisions of this Act and Part 4 of the Public Sector (Governance) Act 2018.


document_id: grasa-2022
provision_ref: s23
chapter: PART 4 - DECISION-MAKING BY AUTHORITY
section: 23
title: Quorum
content:
23. —(1) The quorum is the number that is one‑third the number of members or 3 members, whichever is higher. (2) No business may be transacted at a meeting of the Authority if a quorum is not present.


document_id: grasa-2022
provision_ref: s24
chapter: PART 4 - DECISION-MAKING BY AUTHORITY
section: 24
title: Presiding at meetings
content:
24. —(1) At a meeting of the Authority, the following person presides: ( a ) if there is a Chairperson and he or she is present and is not interested (within the meaning given by Part 4 of the Public Sector (Governance) Act 2018) in the matter — the Chairperson; ( b ) if there is no Chairperson, or the Chairperson is not present or is interested (within the meaning given by Part 4 of the Public Sector (Governance) Act 2018) in the matter, and a Deputy Chairperson who is not so interested in the matter is present — a Deputy Chairperson; ( c ) in any other case, the member elected from among themselves to preside. (2) A person mentioned in subsection (1)( b ) or ( c ) may exercise all the powers and functions of the Chairperson for the purposes of the meeting.


document_id: grasa-2022
provision_ref: s25
chapter: PART 4 - DECISION-MAKING BY AUTHORITY
section: 25
title: Voting at meetings
content:
25. —(1) Each member has one vote. (2) In addition to his or her general vote, the member presiding at a meeting has, in the case of an equality of votes, a casting vote. (3) A resolution of the Authority is passed if it is agreed by all members present without dissent, or if a majority of the members who are entitled to vote on the matter cast votes in favour of it. (4) A member present at a meeting of the Authority is presumed to have agreed to, and to have voted in favour of, a resolution of the Authority unless he or she expressly dissents from or votes against the resolution at the meeting.


document_id: grasa-2022
provision_ref: s26
chapter: PART 4 - DECISION-MAKING BY AUTHORITY
section: 26
title: Execution of documents
content:
26. —(1) The Authority must have a seal. (2) The seal of the Authority is to be kept and used as authorised by the Authority. (3) A document is duly executed by the Authority if — ( a ) the seal of the Authority is affixed to the document in the presence of one of its members who must sign the document to attest that the seal was so affixed, and the document is signed — (i) by any 2 members generally or specially authorised by the Authority for the purpose; or (ii) by one member and the Chief Executive; or ( b ) the document is signed on behalf of the Authority by a person or persons authorised to do so by the Authority and in accordance with the terms of that authorisation. (4) A document purporting to be executed in accordance with this section is presumed to be duly executed until the contrary is shown. (5) All courts, judges and persons acting judicially are to take judicial notice of the imprint of the seal of the Authority appearing on a document. (6) When a document is produced bearing a seal purporting to be the seal of the Authority, it must be presumed that the seal is the seal of the Authority until the contrary is shown. Division 2 &#x2014; Committees and delegation


document_id: grasa-2022
provision_ref: s27
chapter: PART 4 - DECISION-MAKING BY AUTHORITY
section: 27
title: Appointment of committees
content:
27. —(1) The Authority may, by resolution, appoint any number of committees that the Authority thinks fit for purposes which, in the opinion of the Authority, would be better regulated and managed by means of those committees. (2) A committee appointed under this section may consist of any number of individuals that the Authority thinks fit, and may include individuals who are not members of the Authority. (3) Without limiting subsection (1), the Authority may appoint committees — ( a ) to advise the Authority on any matters relating to the Authority’s functions and powers that are referred to the committee by the Authority; or ( b ) to perform or exercise any of the Authority’s functions and powers that are delegated to the committee, if the committee includes at least one member of the Authority. (4) An individual may not be appointed as a member of a committee unless, before appointment, he or she discloses to the Authority the details of any interest (within the meaning given by Part 4 of the Public Sector (Governance) Act 2018) the individual may have if he or she were a member of that committee.


document_id: grasa-2022
provision_ref: s28
chapter: PART 4 - DECISION-MAKING BY AUTHORITY
section: 28
title: Proceedings of committees
content:
28. —(1) Section 17 applies to a committee, and to committee members or individuals purporting to be committee members, with the necessary modifications. (2) Subject to this Act, the Public Sector (Governance) Act 2018 and any restrictions by a resolution under section 29(1), a committee may regulate its own proceedings and business as it thinks fit.


document_id: grasa-2022
provision_ref: s29
chapter: PART 4 - DECISION-MAKING BY AUTHORITY
section: 29
title: Ability to delegate, etc.
content:
29. —(1) The Authority may delegate the performance or exercise of any of its functions or powers, either generally or specially, to any of the following persons by resolution and written notice to the person or persons: ( a ) a member of the Authority; ( b ) the Chief Executive, any employee of the Authority or any other person performing duties in the Authority; ( c ) a committee; ( d ) a wholly‑owned subsidiary company of the Authority; ( e ) a person engaged as a contractor by the Authority. (2) A delegation by the Authority under subsection (1) of the performance or exercise of any of its functions or powers — ( a ) to a person in subsection (1)( a ), ( b ) or ( c ) may authorise the delegate to subdelegate the performance or exercise of the function or power to another member, an appropriately qualified employee of the Authority or person performing duties in the Authority (called in this Act a subdelegate); or ( b ) to a person in subsection (1)( d ) or ( e ) may authorise the delegate to subdelegate the performance or exercise of the function or power to an appropriately qualified employee of that delegate (also called in this Act a subdelegate), but subject to the same restrictions, and with the same effect, as if the subdelegate were the delegate. (3) Subsections (1) and (2) do not apply to any power under this Act or any other Act administered by the Authority that is declared by that Act to be non‑delegable. (4) A delegation or subdelegation in accordance with this Act is not affected by any change in the membership of the Authority or of any committee or by any change in the Chief Executive or employee. (5) In this section — ( a ) a reference to a wholly‑owned subsidiary company of the Authority includes a company limited by guarantee the sole member of which is the Authority; and ( b ) a reference to a person performing duties in the Authority includes a person performing duties in the Authority under a contract, or under an arrangement making available temporarily to the Authority the services of public officers (or secondment).


document_id: grasa-2022
provision_ref: s30
chapter: PART 4 - DECISION-MAKING BY AUTHORITY
section: 30
title: Power of delegate, etc.
content:
30. —(1) A delegate (or subdelegate) who purports to perform a function or exercise a power under delegation (or subdelegation) — ( a ) is taken to be in accordance with the terms of a delegation (or subdelegation) under section 29, unless the contrary is shown; and ( b ) must produce evidence of his or her authority to do so, if reasonably requested to do so. (2) A subdelegate to whom a function or power of the Authority is subdelegated under section 29(2) is not authorised to further delegate that function or power to anyone else.


document_id: grasa-2022
provision_ref: s31
chapter: PART 5 - PERSONNEL MATTERS
section: 31
title: Appointment of Chief Executive
content:
31. —(1) There must be a Chief Executive of the Authority, whose appointment, removal, discipline and promotion must be in accordance with the Public Sector (Governance) Act 2018. (2) The Authority may, subject to the Public Sector (Governance) Act 2018, appoint an individual to act temporarily as the Chief Executive during any period, or during all periods, when the Chief Executive — ( a ) is absent from duty or Singapore; or ( b ) is, for any reason, unable to perform the duties of the office.


document_id: grasa-2022
provision_ref: s32
chapter: PART 5 - PERSONNEL MATTERS
section: 32
title: Officers, etc.
content:
32. The Authority may, subject to the Public Sector (Governance) Act 2018, appoint and employ, on such terms and conditions as the Authority may determine, such other officers, employees, consultants and agents as may be necessary for the effective performance of its functions.


document_id: grasa-2022
provision_ref: s33
chapter: PART 5 - PERSONNEL MATTERS
section: 33
title: Public servants
content:
33. —(1) Every delegate and subdelegate of the Authority is taken to be a public servant for the purposes of the Penal Code 1871. (2) Every delegate and subdelegate of the Authority is, in relation to his or her administration, assessment, collection and enforcement of payment of — ( a ) any financial penalty imposed under any written law administered by the Authority; or ( b ) any composition sum collected under this Act or any other written law administered by the Authority, taken to be a public officer for the purposes of the Financial Procedure Act 1966; and section 20 of that Act applies to each of these persons even though they are not or were not in the employment of the Government. (3) This section does not affect sections 20 and 21 of the Public Sector (Governance) Act 2018.


document_id: grasa-2022
provision_ref: s34
chapter: PART 5 - PERSONNEL MATTERS
section: 34
title: Preservation of secrecy
content:
34. —(1) A member, an employee, a delegate or subdelegate of the Authority, the Chief Executive or a committee member, who has information in his or her capacity as such that would not otherwise be available to him or her, must not disclose that information to any person except — ( a ) in the performance of the Authority’s functions; ( b ) with the prior authorisation from the Authority to do so; ( c ) for the purposes of any proceedings for an offence under this Act, or any report of those proceedings; ( d ) as required by an order of court; ( e ) in complying with the requirements in this Act for members to disclose interests; or ( f ) as required or allowed by the Authority, the Chief Executive, the member, employee, delegate or subdelegate of the Authority or the committee member, by or under this Act or any other Act. (2) A person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 2 years or to both. (3) To avoid doubt, this section does not limit the operation of section 192 of the Casino Control Act 2006.


document_id: grasa-2022
provision_ref: s35
chapter: PART 5 - PERSONNEL MATTERS
section: 35
title: Protection from personal liability
content:
35. No liability shall lie against any member, any committee member, the Chief Executive or any employee, delegate or subdelegate of the Authority, or any other person acting under the direction of the Authority, for anything which is done or purported to be done, or omitted to be done, in good faith and with reasonable care in — ( a ) the performance or purported performance of any function of the Authority; or ( b ) the exercise or purported exercise of any power for, or in connection with, the performance of its functions.


document_id: grasa-2022
provision_ref: s36
chapter: PART 6 - FINANCIAL PROVISIONS
section: 36
title: Financial year
content:
36. The financial year of the Authority begins on 1 April of each year and ends on 31 March of the succeeding year.


document_id: grasa-2022
provision_ref: s37
chapter: PART 6 - FINANCIAL PROVISIONS
section: 37
title: Revenue and property of Authority
content:
37. The funds and property of the Authority include — ( a ) all moneys paid to the Authority by way of grants, subsidies, donations, gifts and contributions for the purposes of the Authority; ( b ) all moneys paid to, and all other moneys and property lawfully received by, the Authority for the purposes of the Authority; ( c ) all fees and charges payable to the Authority under this Act or any other Act administered by the Authority; ( d ) all moneys, dividends, royalties, interest or income received from any transaction made pursuant to the powers conferred on the Authority under this Act or any other Act administered by the Authority; ( e ) all moneys borrowed by the Authority under this Act; and ( f ) all accumulations of income derived from any property or money mentioned in paragraphs ( a ) to ( e ).


document_id: grasa-2022
provision_ref: s38
chapter: PART 6 - FINANCIAL PROVISIONS
section: 38
title: Bank accounts
content:
38. —(1) The Authority must open and maintain one or more accounts with such bank or banks as the Authority thinks fit. (2) Every such account must only be operated by a person who is authorised to do so by the Authority.


document_id: grasa-2022
provision_ref: s39
chapter: PART 6 - FINANCIAL PROVISIONS
section: 39
title: Financial accounts and records
content:
39. The Authority must — ( a ) keep proper accounts and records of its transactions and affairs; and ( b ) do all things necessary to ensure that — (i) all payments out of its moneys are correctly made and properly authorised; and (ii) adequate control is maintained over the property and assets of, or in the custody of, the Authority and over the expenditure incurred by the Authority.


document_id: grasa-2022
provision_ref: s40
chapter: PART 6 - FINANCIAL PROVISIONS
section: 40
title: Power of investment
content:
40. The Authority may invest its moneys in accordance with the standard investment power of statutory bodies as defined in section 33A of the Interpretation Act 1965.


document_id: grasa-2022
provision_ref: s41
chapter: PART 6 - FINANCIAL PROVISIONS
section: 41
title: Issue of shares, etc.
content:
41. As a consequence of — ( a ) the vesting of any property, rights or liabilities in the Authority under this Act; or ( b ) any capital injection or other investment by the Government in the Authority in accordance with any other written law, the Authority must issue such shares or other securities to the Minister for Finance as that Minister may direct.


document_id: grasa-2022
provision_ref: s42
chapter: PART 6 - FINANCIAL PROVISIONS
section: 42
title: Borrowing power
content:
42. —(1) The Authority cannot raise loans for the performance of its functions under this Act or any other Act administered by the Authority except in accordance with this section. (2) Subject to subsection (3), the Authority may raise loans by — ( a ) mortgage, overdraft or other means, with or without security; ( b ) charge, whether legal or equitable, on any property vested in the Authority or on any other revenue receivable by the Authority under this Act or any other written law; or ( c ) the creation and issue of debentures, bonds or any other instrument as the Minister may approve. (3) The Authority may raise loans — ( a ) from the Government; or ( b ) with the approval of the Minister, from another source, whether within or outside Singapore. (4) For the purposes of this section, the power to raise loans includes the power to make any financial agreement whereby credit facilities are granted to the Authority for the purchase of goods, materials or things.


document_id: grasa-2022
provision_ref: s43
chapter: PART 7 - GENERAL
section: 43
title: Composition of offences
content:
43. —(1) The Chief Executive, or an employee of the Authority authorised in writing by the Authority, may compound any offence under this Act that is prescribed as a compoundable offence by collecting from a person reasonably suspected of having committed the offence a sum not exceeding the lower of the following: ( a ) one half of the amount of the maximum fine that is prescribed for the offence; ( b ) $2,000. (2) On payment of the sum of money, no further proceedings are to be taken against that person in respect of the offence. (3) All sums collected under this section must be paid into the Consolidated Fund.


document_id: grasa-2022
provision_ref: s44
chapter: PART 7 - GENERAL
section: 44
title: Offences by corporations
content:
44. —(1) Where, in a proceeding for an offence under this Act, it is necessary to prove the state of mind of a corporation in relation to a particular conduct, evidence that — ( a ) an officer, employee or agent of the corporation engaged in that conduct within the scope of his or her actual or apparent authority; and ( b ) the officer, employee or agent had that state of mind, is evidence that the corporation had that state of mind. (2) Where a corporation commits an offence under this Act, a person — ( a ) who is — (i) an officer of the corporation; or (ii) an individual involved in the management of the corporation and in a position to influence the conduct of the corporation in relation to the commission of the offence; and ( b ) who — (i) consented or connived, or conspired with others, to effect the commission of the offence; (ii) is in any other way, whether by act or omission, knowingly concerned in, or is party to, the commission of the offence by the corporation; or (iii) knew or ought reasonably to have known that the offence by the corporation (or an offence of the same type) would be or is being committed, and failed to take all reasonable steps to prevent or stop the commission of that offence, shall be guilty of that same offence as is the corporation, and shall be liable on conviction to be punished accordingly. (3) A person mentioned in subsection (2) may rely on a defence that would be available to the corporation if it were charged with the offence with which the person is charged and, in doing so, the person bears the same burden of proof that the corporation would bear. (4) To avoid doubt, this section does not affect the application of — ( a ) Chapters 5 and 5A of the Penal Code 1871; or ( b ) any written law or practice regarding the admissibility of evidence. (5) To avoid doubt, subsection (2) also does not affect the liability of the corporation for an offence under this Act, and applies whether or not the corporation is convicted of the offence. (6) In this section — “corporation” includes a limited liability partnership; “officer”, in relation to a corporation, means any director, partner, chief executive, manager, secretary or other similar officer of the corporation, and includes — ( a ) any person purporting to act in any such capacity; and ( b ) for a corporation whose affairs are managed by its members, any of those members as if the member were a director of the corporation; “reasonable steps”, in relation to the commission of an offence, includes, but is not limited to, such action (if any) of the following kinds as is reasonable in all the circumstances: ( a ) action towards — (i) assessing the corporation’s compliance with the provision creating the offence; and (ii) ensuring that the corporation arranged regular professional assessments of its compliance with the provision; ( b ) action towards ensuring that the corporation’s employees, agents and contractors are provided with information, training, instruction and supervision appropriate to them to enable them to comply with the provision creating the offence so far as the provision is relevant to them; ( c ) action towards ensuring that — (i) the equipment and other resources; and (ii) the structures, work systems and other processes, relevant to compliance with the provision creating the offence are appropriate in all the circumstances; ( d ) action towards creating and maintaining a corporate culture that does not direct, encourage, tolerate or lead to non‑compliance with the provision creating the offence; “state of mind” of a person includes — ( a ) the knowledge, intention, opinion, belief or purpose of the person; and ( b ) the person’s reasons for the intention, opinion, belief or purpose. (7) The Minister may make rules to provide for the application of any provision of this section, with such modifications as the Minister considers appropriate, to any corporation formed or recognised under the law of a territory outside Singapore.


document_id: grasa-2022
provision_ref: s45
chapter: PART 7 - GENERAL
section: 45
title: Offences by unincorporated associations or partnerships
content:
45. —(1) Where, in a proceeding for an offence under this Act, it is necessary to prove the state of mind of an unincorporated association or a partnership in relation to a particular conduct, evidence that — ( a ) an employee or agent of the unincorporated association or partnership engaged in that conduct within the scope of his or her actual or apparent authority; and ( b ) the employee or agent had that state of mind, is evidence that the unincorporated association or partnership had that state of mind. (2) Where an unincorporated association or a partnership commits an offence under this Act, a person — ( a ) who is — (i) an officer of the unincorporated association or a member of its governing body; (ii) a partner in the partnership; or (iii) an individual involved in the management of the unincorporated association or partnership and in a position to influence the conduct of the unincorporated association or partnership (as the case may be) in relation to the commission of the offence; and ( b ) who — (i) consented or connived, or conspired with others, to effect the commission of the offence; (ii) is in any other way, whether by act or omission, knowingly concerned in, or is party to, the commission of the offence by the unincorporated association or partnership; or (iii) knew or ought reasonably to have known that the offence by the unincorporated association or partnership (or an offence of the same type) would be or is being committed, and failed to take all reasonable steps to prevent or stop the commission of that offence, shall be guilty of the same offence as is the unincorporated association or partnership (as the case may be), and shall be liable on conviction to be punished accordingly. (3) A person mentioned in subsection (2) may rely on a defence that would be available to the unincorporated association or partnership if it were charged with the offence with which the person is charged and, in doing so, the person bears the same burden of proof that the unincorporated association or partnership would bear. (4) To avoid doubt, this section does not affect the application of — ( a ) Chapters 5 and 5A of the Penal Code 1871; or ( b ) any written law or practice regarding the admissibility of evidence. (5) To avoid doubt, subsection (2) also does not affect the liability of an unincorporated association or a partnership for an offence under this Act, and applies whether or not the unincorporated association or partnership is convicted of the offence. (6) In this section — “officer”, in relation to an unincorporated association (other than a partnership), means the president, the secretary, or any member of the committee of the unincorporated association, and includes — ( a ) any person holding a position analogous to that of president, secretary or member of a committee of the unincorporated association; and ( b ) any person purporting to act in any such capacity; “partner” includes a person purporting to act as a partner; “reasonable steps” has the meaning given by section 44; “state of mind” has the meaning given by section 44.


document_id: grasa-2022
provision_ref: s46
chapter: PART 7 - GENERAL
section: 46
title: Service of documents
content:
46. —(1) A document that is permitted or required by this Act to be served on a person may be served as described in this section. (2) A document permitted or required by this Act to be served on an individual may be served — ( a ) by giving it to the individual personally; ( b ) by sending it by prepaid registered post to the address specified by the individual for the service of documents or, if no address is so specified, the individual’s residential address or business address; ( c ) by leaving it at the individual’s residential address with an adult apparently resident there, or at the individual’s business address with an adult apparently employed there; ( d ) by affixing a copy of the document in a conspicuous place at the individual’s residential address or business address; ( e ) by sending it by fax to the fax number last known to the person giving or serving the document as the fax number for the service of documents on the individual; or ( f ) by sending it by email to the individual’s last email address. (3) A document permitted or required by this Act to be served on a partnership (other than a limited liability partnership) may be served — ( a ) by giving it to any partner, secretary or other similar officer of the partnership; ( b ) by leaving it at, or by sending it by prepaid registered post to, the partnership’s business address; ( c ) by sending it by fax to the fax number used at the partnership’s business address; or ( d ) by sending it by email to the partnership’s last email address. (4) A document permitted or required by this Act to be served on a body corporate (including a limited liability partnership) or an unincorporated association may be served — ( a ) by giving it to the secretary or other similar officer of the body corporate or unincorporated association, or the limited liability partnership’s manager; ( b ) by leaving it at, or by sending it by post to, the registered office or principal office in Singapore of the body corporate or unincorporated association; ( c ) by sending it by fax to the fax number used at the registered office or principal office in Singapore of the body corporate or unincorporated association; or ( d ) by sending it by email to the last email address of the body corporate or unincorporated association. (5) In addition, a document (other than a summons) permitted or required by this Act to be served on an individual, a partnership, a body corporate or an unincorporated association may be served — ( a ) by giving an electronic notice to the individual, partnership, body corporate or unincorporated association (called in this section an addressee) by the addressee’s chosen means of notification, stating that the document is available and how the addressee may use the addressee’s chosen means of access to access the document’s contents; or ( b ) by any other method authorised by regulations made under section 47 for the service of documents of that kind provided the addressee consents (expressly or impliedly) to service of a document of that kind in that way. (6) Service of a document takes effect — ( a ) if the document is sent by fax and a notification of successful transmission is received, on the day of transmission; ( b ) if the document is sent by email, at the time that the email becomes capable of being retrieved by the person to whom it is sent; or ( c ) if the document is sent by post, 2 days after the day the document was posted (even if it is returned undelivered). (7) However, service of any document under this Act on a person by email or by an electronic notice at the person’s chosen means of notification, may be effected only with the person’s prior consent (express or implied) to service in that way. (8) This section does not apply to documents to be served in proceedings in court. (9) In this section — “business address” means — ( a ) in the case of an individual, the individual’s usual or last known place of business in Singapore; or ( b ) in the case of a partnership (other than a limited liability partnership), the partnership’s principal or last known place of business in Singapore; “chosen means of access”, for an addressee on whom is or is to be served a document permitted or required by this Act, means an electronic means the addressee agrees with the person giving or serving the document as the means by which the addressee may access that document’s contents; “chosen means of notification”, for an addressee on whom is or is to be served a document permitted or required by this Act, means an electronic means that the addressee nominates to the person giving or serving the document as the means by which the addressee may be notified that such a document has been served on the addressee; “document” includes a notice or an order permitted or required by this Act to be served; “last email address” means the last email address given by the addressee concerned to the person giving or serving the document as the email address for the service of documents under this Act; “residential address” means an individual’s usual or last known place of residence in Singapore.


document_id: grasa-2022
provision_ref: s47
chapter: PART 7 - GENERAL
section: 47
title: Regulations
content:
47. The Authority may, with the approval of the Minister, make regulations prescribing matters required or permitted by this Act to be prescribed, or necessary or convenient to be prescribed for carrying out or giving effect to this Act.


document_id: grasa-2022
provision_ref: s48
chapter: PART 8 - CONSEQUENTIAL AND RELATED AMENDMENTS TO
section: 48
title: Amendment of Casino Control Act 2006
content:
48. —(1) Section 2 of the Casino Control Act 2006 is amended — ( a ) by deleting the definitions of “authorised person” and “Authority” in subsection (1) and substituting the following definitions: “ “authorised person”, for any provision of this Act, means an officer or employee of the Authority or other individual who is appointed as an authorised person under section 6 for the purposes of that provision; “Authority” means the Gambling Regulatory Authority of Singapore, which is the Casino Regulatory Authority of Singapore continued and renamed as the Gambling Regulatory Authority of Singapore under section 3 of the Gambling Regulatory Authority of Singapore Act 2022; ”; ( b ) by deleting the definition of “Chairperson” in subsection (1); ( c ) by deleting the words “section 13(3)” in the definition of “inspector” in subsection (1) and substituting the words “section 7”; ( d ) by deleting the definition of “member” in subsection (1); ( e ) by deleting the words “for Home Affairs” in the definition of “Minister” in subsection (1) and substituting the words “charged with the responsibility for gambling suppression”; and ( f ) by inserting, immediately after subsection (3), the following subsection: “ (4) A reference in this Act to an individual performing duties in the Authority is a reference to — ( a ) an employee of the Authority; or ( b ) a public officer performing duties in the Authority under a secondment arrangement making available temporarily to the Authority the services of public officers. ”. (2) Part 2 of the Casino Control Act 2006 is amended — ( a ) by deleting the Part heading and Division 1 heading and substituting the following Part heading: “PART 2 ADMINISTRATION”; ( b ) by repealing sections 5 to 13 (including the headings of Divisions 2 and 3) and substituting the following sections: “ Authority responsible to administer Act 5. It is the function of the Authority to exercise licensing and regulatory functions in accordance with this Act with respect to the operation of casinos in Singapore, and to administer this Act where not expressly otherwise provided.


document_id: grasa-2022
provision_ref: s49
chapter: PART 8 - CONSEQUENTIAL AND RELATED AMENDMENTS TO
section: 49
title: Amendment of Gambling Duties Act 2022
content:
49. —(1) The Gambling Duties Act 2022 is amended by inserting, immediately after section 42, the following section: “ Confidentiality 43. —(1) Except as provided in subsection (2), section 6 of the Income Tax Act 1947 applies to every individual having any official duty or being employed in the administration of this Act in relation to all returns, accounts, statements, records, information, assessment and other documents relating to the gaming revenue or items of the gaming revenue of any taxable person which are required to be lodged or provided to the Commissioner or an enforcement official in accordance with this Act with the necessary modifications as that section applies to any documents, information, returns, assessment lists or copies of such lists relating to the income or items of income of any person. (2) Despite section 6(12) of the Income Tax Act 1947, the Commissioner or an enforcement official may — ( a ) provide to any officer of the Gambling Regulatory Authority of Singapore (or GRAS); and ( b ) upon the request of the GRAS, permit any officer of the GRAS to have access (including taking copies of) to, any information obtained by the Commissioner or enforcement official in the performance of the Commissioner’s or enforcement official’s duties under this Act — ( c ) where the information is required by the officer of the GRAS in the performance of the officer’s duties in administering or facilitating the administration of any written law that is a function of the GRAS; and ( d ) to the extent that the Commissioner is satisfied that the information or access is necessary for the performance of those duties of that officer. (3) In this section — “Gambling Regulatory Authority of Singapore” or “GRAS” means the Gambling Regulatory Authority of Singapore, which is the Casino Regulatory Authority of Singapore continued and renamed under section 3 of the Gambling Regulatory Authority of Singapore Act 2022; “officer of the Gambling Regulatory Authority of Singapore” means — ( a ) an employee of the GRAS; or ( b ) a public officer performing duties in the GRAS under a secondment arrangement making available temporarily to the GRAS the services of public officers. ”. (2) Section 43 of the Gambling Duties Act 2022 is repealed.


document_id: grasa-2022
provision_ref: s50
chapter: PART 8 - CONSEQUENTIAL AND RELATED AMENDMENTS TO
section: 50
title: Amendment of Singapore Totalisator Board Act 1987
content:
50. —(1) The long title to the Singapore Totalisator Board Act 1987 is amended by deleting the words “and to regulate the conduct of betting by agencies of the Board,”. (2) Section 2 of the Singapore Totalisator Board Act 1987 is amended — ( a ) by deleting the definitions of “advertisement”, “lottery” and “writing”; ( b ) by inserting, immediately after the definition of “chief executive”, the following definition: “ “Gambling Regulatory Authority of Singapore” means the Casino Regulatory Authority of Singapore continued and renamed as the Gambling Regulatory Authority of Singapore under the Gambling Regulatory Authority of Singapore Act 2022; ”; ( c ) by deleting the words “appointed by” in the definition of “totalisator agency” and substituting the words “under the supervision of”; and ( d ) by deleting the semi‑colon at the end of the definition of “turf club” and substituting a full‑stop. (3) Section 4 of the Singapore Totalisator Board Act 1987 is amended — ( a ) by deleting paragraph ( a ) of subsection (1) and substituting the following paragraph: “ ( a ) to supervise the affairs of a turf club operating in Singapore; ”; ( b ) by deleting paragraph ( c ) of subsection (1); ( c ) by deleting paragraph ( f ) of subsection (1) and substituting the following paragraph: “ ( f ) to work collaboratively with the Gambling Regulatory Authority of Singapore to foster responsible gambling and reduce the prevalence of unauthorised gambling. ”; and ( d ) by inserting, immediately after subsection (3), the following subsection: “ (4) However, nothing in this Act confers on the Board a function or power to conduct on its own behalf any race meeting or a totalisator for gaming in relation to any racing or otherwise. ”. (4) The Singapore Totalisator Board Act 1987 is amended by inserting, immediately after section 4, the following section: “ Contributing to charitable, etc., purposes 4A. The Board also has the function to ensure that public benefits may be derived from any racing or gaming conducted by a turf club or totalisator agency which is under the supervision of the Board, through regular contributions out of their proceeds or profits so as to fund distributions under section 5 by the Board. ”. (5) Section 5 of the Singapore Totalisator Board Act 1987 is amended — ( a ) by deleting paragraph ( a ) of subsection (1) and substituting the following paragraph: “ ( a ) to distribute sums, out of moneys forming part of the funds of the Board and not required by it in the exercise of its functions under section 4, for all or any of the following purposes: (i) public, social or charitable purposes relating to Singapore; (ii) the promotion of culture, art and sport generally in Singapore; ”; ( b ) by deleting paragraph ( c ) of subsection (1) and substituting the following paragraph: “ ( c ) to suspend or revoke any totalisator or gaming activity established by any totalisator agency under the supervision of the Board. ”; and ( c ) by deleting subsection (2). (6) Section 9(2) of the Singapore Totalisator Board Act 1987 is amended by deleting paragraph ( a ). (7) Section 15 of the Singapore Totalisator Board Act 1987 is amended — ( a ) by deleting the words “the Board and any” in subsection (1) and substituting the word “every”; and ( b ) by deleting subsection (3). (8) Sections 18, 19, 20, 21 and 22 of the Singapore Totalisator Board Act 1987 are repealed. (9) Section 24 of the Singapore Totalisator Board Act 1987 is repealed and the following section substituted therefor: “ Power to make regulations 24. The Minister may make such regulations as the Minister considers necessary or expedient to give effect to the provisions and for the due administration of this Act. ”.


document_id: grasa-2022
provision_ref: s51
chapter: PART 8 - CONSEQUENTIAL AND RELATED AMENDMENTS TO
section: 51
title: Consequential amendments to other Acts
content:
51. —(1) The Schedule to the Accounting Standards Act 2007 is amended — ( a ) by deleting item 5; and ( b ) by inserting, immediately after item 14, the following item: “14A. Gambling Regulatory Authority of Singapore Gambling Regulatory Authority of Singapore Act 2022”. (2) The Schedule to the Attorney‑General (Additional Functions) Act 2014 is amended — ( a ) by deleting item 3; and ( b ) by inserting, immediately after item 6, the following item: “ 6A. Gambling Regulatory Authority of Singapore ”. (3) Paragraph 6 of the First Schedule to the Central Provident Fund Act 1953 is amended by deleting item (6A) and substituting the following item: “ (6A) Gambling Regulatory Authority of Singapore. ”. (4) The Schedule to the Official Secrets Act 1935 is amended — ( a ) by deleting item 2; and ( b ) by inserting, immediately after item 11, the following item: “ 11A. Gambling Regulatory Authority of Singapore ”. (5) Item 7 of the Schedule to the Organised Crime Act 2015 is amended by deleting the words “Casino Regulatory Authority of Singapore” in the second column and substituting the words “Gambling Regulatory Authority of Singapore”. (6) Part 1 of the First Schedule to the Public Sector (Governance) Act 2018 is amended — ( a ) by deleting item 4; and ( b ) by inserting, immediately after item 12, the following item: “12A. Gambling Regulatory Authority of Singapore Gambling Regulatory Authority of Singapore Act 2022”. (7) The Schedule to the Statutory Bodies and Government Companies (Protection of Secrecy) Act 1983 is amended — ( a ) by deleting item 3; and ( b ) by inserting, immediately after item 10, the following item: “10A. Gambling Regulatory Authority of Singapore Gambling Regulatory Authority of Singapore Act 2022”. (8) The Schedule to the Statutory Corporations (Contributions to Consolidated Fund) Act 1989 is amended — ( a ) by deleting item 5; and ( b ) by inserting, immediately after item 14, the following item: “14A. Gambling Regulatory Authority of Singapore Gambling Regulatory Authority of Singapore Act 2022”.


document_id: grasa-2022
provision_ref: s52
chapter: PART 9 - SAVING AND TRANSITIONAL PROVISIONS
section: 52
title: Saving arrangements for renaming of Casino Regulatory Authority of Singapore
content:
52. —(1) From the appointed day, any reference in any written law or contract or other document to the Casino Regulatory Authority is a reference to the Authority. (2) The change in corporate name of the Casino Regulatory Authority under section 3 does not operate — ( a ) to create a new legal entity; ( b ) to prejudice or affect the identity of the body corporate and public authority constituted by the Casino Regulatory Authority or its continuity as a body corporate and public authority; ( c ) to affect the property of, or the exercise of any right or the enforcement of any obligation by or against, the Casino Regulatory Authority; or ( d ) to render defective any legal proceedings by or against the Casino Regulatory Authority. (3) From the appointed day, any legal proceedings that might have been continued or commenced by or against the Authority in its former corporate name of the Casino Regulatory Authority may be continued or commenced by or against the Authority in its new corporate name of the Gambling Regulatory Authority of Singapore. (4) From the appointed day, any reference in any written law or document to the Casino Regulatory Authority and to the Casino Control Act 2006 in connection with the Casino Regulatory Authority must be read as a reference to the Gambling Regulatory Authority of Singapore and the Gambling Regulatory Authority of Singapore Act 2022, respectively.


document_id: grasa-2022
provision_ref: s53
chapter: PART 9 - SAVING AND TRANSITIONAL PROVISIONS
section: 53
title: Saving and transitional provision for section 48
content:
53. To avoid doubt, despite section 48, every individual who, immediately before the appointed day, is — ( a ) the Chairperson or a member of the Casino Regulatory Authority; ( b ) a member of a committee appointed under section 12 of the Casino Control Act 2006; ( c ) the Chief Executive of the Casino Regulatory Authority appointed under section 13 of the Casino Control Act 2006; or ( d ) an officer, employee, consultant or agent appointed under section 13 of the Casino Control Act 2006, continues to hold such office as if he or she were appointed under the corresponding provision in this Act.


document_id: grasa-2022
provision_ref: s54
chapter: PART 9 - SAVING AND TRANSITIONAL PROVISIONS
section: 54
title: Other saving and transitional provisions
content:
54. —(1) Despite section 50(8), any offence allegedly committed before the date of the commencement of that provision and which is, immediately before that date, prescribed as a compoundable offence for the purposes of section 22 of the Singapore Totalisator Board Act 1987, may continue to be compounded as if section 22 of that Act had not been repealed by section 50(8). (2) For a period of 2 years after the date of commencement of section 50, the Minister charged with the responsibility for finance may, by regulations, prescribe such additional provisions of a saving or transitional nature consequent on the enactment of that provision as that Minister may consider necessary or expedient. (3) For a period of 2 years after the date of commencement of any other provision of this Act, the Minister may, by regulations, prescribe such additional provisions of a saving or transitional nature consequent on the enactment of that provision as the Minister may consider necessary or expedient. (4) To avoid doubt, nothing in or done under this Part prejudices section 16 of the Interpretation Act 1965.


document_id: gsdmia-1992
provision_ref: s1
chapter: PART 1 - PRELIMINARY
section: 1
title: Short title
content:
1. This Act is the Government Securities (Debt Market and Investment) Act 1992. [Act 35 of 2021 wef 31/01/2022]


document_id: gsdmia-1992
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: Interpretation
content:
2. In this Act, unless the context otherwise requires — “advance deposits” means such deposits as are received under section 27; “Authority” means the Monetary Authority of Singapore established under the Monetary Authority of Singapore Act 1970; [ Deleted by Act 35 of 2021 wef 31/01/2022 ] “book‑entry Government securities” means any Government securities issued in Singapore under Part 5 in the form of an entry on the records of the Authority; [Act 35 of 2021 wef 31/01/2022] “financial institution” means any person licensed, approved, registered or regulated by the Authority, or exempted from such licensing, approval, registration or regulation, under any written law administered by the Authority; “foreign reserve asset” has the meaning given by section 23(11) of the Monetary Authority of Singapore Act 1970; [Act 5 of 2022 wef 21/02/2022] “Government securities” means any stock, bond, note, certificate or similar instruments issued under this Act other than any Treasury Bill and any RMGS; [Act 35 of 2021 wef 31/01/2022] [Act 5 of 2022 wef 21/02/2022] “Government Securities Fund” means the Government Securities Fund established under Part 2; “primary dealer” means a person approved under Part 7A to be a primary dealer; “public debt securities” means any securities issued under the Significant Infrastructure Government Loan Act 2021; “regulations” means regulations made under this Act and, in relation to any particular issue of Government securities or Treasury Bills, includes any notification in the Gazette varying such regulations in relation to that issue; [Act 35 of 2021 wef 31/01/2022] “repealed 1923 Act” means the Local Treasury Bills Act 1923 * repealed by the Government Borrowing (Miscellaneous Amendments) Act 2021; [Act 35 of 2021 wef 31/01/2022] [*Updated to be consistent with the 2020 Revised Edition] “RMGS” means an instrument called a reserves management Government security that is issued under Part 3A; [Act 5 of 2022 wef 21/02/2022] [ Deleted by Act 35 of 2021 wef 31/01/2022 ] [ Deleted by Act 35 of 2021 wef 31/01/2022 ] “Treasury Bill” means a Treasury Bill issued in Singapore under the repealed 1923 Act or this Act, and includes a book-entry Treasury Bill, which is issued under either Act in the form of an entry on the records of the Authority; [Act 35 of 2021 wef 31/01/2022] “trustee stock” means any of the securities mentioned in the Trustees Act 1967 in which trustees may invest. [15/2021]


document_id: gsdmia-1992
provision_ref: s3
chapter: PART 2 - ESTABLISHMENT AND REGULATION
section: 3
title: Government Securities Fund
content:
3. —(1) A Government Securities Fund is established into which must be paid — ( a ) all sums representing the proceeds of loans raised or advance deposits accepted under this Act; ( b ) all sums representing the proceeds of loans raised on or after 1 April 1996 under the repealed 1923 Act; [Act 35 of 2021 wef 31/01/2022] ( ba ) all foreign reserve assets received by the Government from the Authority in exchange for RMGS issued to the Authority, all income from these foreign reserve assets and all proceeds realised from the disposition of any of the foreign reserve assets; [Act 5 of 2022 wef 21/02/2022] ( c ) all moneys from time to time authorised to be paid into the Government Securities Fund by this Act or any other written law; and ( d ) all income from the investment of moneys in the Government Securities Fund authorised to be made by this Act, and all profits arising from the realisation of any such investments. (2) The Government Securities Fund is deemed to be a Government fund for the purposes of any written law.


document_id: gsdmia-1992
provision_ref: s4
chapter: PART 2 - ESTABLISHMENT AND REGULATION
section: 4
title: Application of moneys in Government Securities Fund
content:
4. —(1) The Minister may at any time apply all or any part of the moneys in the Government Securities Fund to the purchase of trustee stock or of any other stock, fund, security or investment mentioned in section 7(3) of the Financial Procedure Act 1966, except any stock, bond, fund or security issued by the Government. (2) Nothing in subsection (1) prohibits the conversion of advance deposits to Government securities issued under this Act. (3) To avoid doubt, this section does not prevent the Minister causing any foreign reserve assets that are not moneys comprised in the Government Securities Fund to be disposed of and the proceeds thereof to be applied in accordance with subsection (1). [Act 5 of 2022 wef 21/02/2022]


document_id: gsdmia-1992
provision_ref: s5
chapter: PART 2 - ESTABLISHMENT AND REGULATION
section: 5
title: Expenses
content:
5. There are charged upon and payable out of the Government Securities Fund all expenses — ( a ) arising from or incidental to the investment and management of moneys and assets in the Government Securities Fund; and [Act 5 of 2022 wef 21/02/2022] ( b ) arising from or incidental to — (i) any borrowing under this Act, the repealed 1923 Act and under any other written law authorising moneys borrowed to be paid into the Government Securities Fund; and (ii) any redemption of Government securities, Treasury Bills or RMGS, including the transfer of assets to the Authority upon redemption of any RMGS. [Act 5 of 2022 wef 21/02/2022]


document_id: gsdmia-1992
provision_ref: s6
chapter: PART 2 - ESTABLISHMENT AND REGULATION
section: 6
title: Deficiencies in Government Securities Fund
content:
6. Where the moneys in the Government Securities Fund are insufficient — ( a ) to repay any principal sum or interest payable on any Government securities issued or advance deposits accepted under this Act; ( b ) to repay any principal sum payable on any Treasury Bill — (i) issued on or after 1 April 1996 under the repealed 1923 Act; or (ii) issued under this Act; or [Act 35 of 2021 wef 31/01/2022] ( c ) to meet any other obligation charged upon the Government Securities Fund arising from this Act or any other written law, at the time when they become due, the deficiency is charged upon and payable out of the Consolidated Fund.


document_id: gsdmia-1992
provision_ref: s7
chapter: PART 2 - ESTABLISHMENT AND REGULATION
section: 7
title: Surpluses in Government Securities Fund
content:
7. The Minister may by warrant under the hand of the Minister authorise the transfer to the Consolidated Fund of any moneys in the Government Securities Fund which, in the opinion of the Minister, are not required to meet the liabilities of the Government Securities Fund.


document_id: gsdmia-1992
provision_ref: s8
chapter: PART 2 - ESTABLISHMENT AND REGULATION
section: 8
title: Application of Financial Procedure Act 1966
content:
8. Sections 6 and 13 of the Financial Procedure Act 1966 do not apply to any loan raised under the provisions of this Act or to moneys in the Government Securities Fund.


document_id: gsdmia-1992
provision_ref: s9
chapter: PART 2 - ESTABLISHMENT AND REGULATION
section: 9
title: Withdrawal of moneys from Government Securities Fund
content:
9. Moneys must not be withdrawn from the Government Securities Fund unless they are charged on the Government Securities Fund or otherwise authorised to be withdrawn under this Act.


document_id: gsdmia-1992
provision_ref: s10
chapter: PART 2 - ESTABLISHMENT AND REGULATION
section: 10
title: Mode of payment out of Government Securities Fund
content:
10. A payment must not be made out of the Government Securities Fund unless the payment is authorised by a warrant signed by the Minister.


document_id: gsdmia-1992
provision_ref: s11
chapter: PART 3 - AUTHORISATION OF BORROWING AND
section: 11
title: Borrowing limit for Government securities and Treasury Bills
content:
11. —(1) The Minister may raise loans, in the manner provided in this Part, by the issue of Government securities and Treasury Bills in Singapore. (2) However, the Minister must not raise a loan under this Act if the aggregate amount borrowed by the issue of Government securities and Treasury Bills — ( a ) under either or both as follows: (i) the repealed 1923 Act; (ii) this Act, whether before, on or after the date of commencement of section 14 of the Government Borrowing (Miscellaneous Amendments) Act 2021; and ( b ) outstanding at any time, exceeds $1,065,000,000,000, or any higher amount specified in a resolution of Parliament with which the President concurs in the President’s discretion under Article 144(1)( a ) of the Constitution. [Act 35 of 2021 wef 31/01/2022]


document_id: gsdmia-1992
provision_ref: s11A
chapter: PART 3 - AUTHORISATION OF BORROWING AND
section: 11A
title: Securities lending arrangements
content:
11A. —(1) The Authority may, from time to time, enter into securities lending arrangements by lending Government securities issued under this Act to primary dealers. (2) Lending Government securities must include an arrangement under which Government securities are sold and repurchased. (3) Nothing in this section affects the power of the Minister to make investments under section 7 of the Financial Procedure Act 1966.


document_id: gsdmia-1992
provision_ref: s12
chapter: PART 3 - AUTHORISATION OF BORROWING AND
section: 12
title: Payment into Government Securities Fund
content:
12. All moneys, including advance deposits, received under this Act must be paid into the Government Securities Fund.


document_id: gsdmia-1992
provision_ref: s13
chapter: PART 3 - AUTHORISATION OF BORROWING AND
section: 13
title: Principal sums and interest charged on Government Securities Fund
content:
13. The principal sums and interest payable on Government securities issued and advance deposits accepted under this Act are charged upon and must be payable out of the Government Securities Fund. Division 2 &#x2014; Special provisions for Treasury Bills [Act 35 of 2021 wef 31/01/2022]


document_id: gsdmia-1992
provision_ref: s14
chapter: PART 3 - AUTHORISATION OF BORROWING AND
section: 14
title: Maturity of Treasury Bills
content:
14. Every Treasury Bill issued under this Part must — ( a ) have a maturity period ordinarily not exceeding one year; and ( b ) be subject to such conditions as to repayment, redemption and other matters as may be prescribed by this Act and its regulations and, subject to the provisions of this Act and the regulations, by the Minister. [Act 35 of 2021 wef 31/01/2022]


document_id: gsdmia-1992
provision_ref: s15
chapter: PART 3 - AUTHORISATION OF BORROWING AND
section: 15
title: Principal charged on Government Securities Fund
content:
15. The principal payable in respect of moneys borrowed and represented by Treasury Bills issued (or deemed issued) under this Part, are charged upon and are payable out of the Government Securities Fund without authority other than this section. [Act 35 of 2021 wef 31/01/2022]


document_id: gsdmia-1992
provision_ref: s15A
chapter: PART 3A - RESERVES MANAGEMENT GOVERNMENT SECURITIES
section: 15A
title: Limit on issue of RMGS to Authority
content:
15A. —(1) In return for the issue of reserves management Government securities to the Authority under this Part, the Minister may, subject to subsection (2), accept from the Authority foreign reserve assets of an amount which the Authority considers is in excess of its requirements for performing its functions and duties in the conduct of monetary policy. (2) The total amount of reserves management Government securities issued under this Part and not redeemed must not at any time exceed $580,000,000,000, or any higher amount specified in a resolution of Parliament with which the President concurs in the President’s discretion under Article 144(1)( a ) of the Constitution. (3) In applying subsection (2) — ( a ) any foreign reserve assets accepted under subsection (1) in exchange for any RMGS issued must be converted into Singapore dollars at the appropriate rate of exchange on the first working day immediately before the RMGS is issued; and ( b ) any foreign reserve assets transferred to the Authority on redemption of any RMGS must be converted into Singapore dollars at the appropriate rate of exchange on the first working day immediately before the day the RMGS is redeemed. (4) The valuation of any foreign reserve assets that are not in the form of cash must be determined solely by or on behalf of the Minister, and not the Authority. (5) RMGS must not be issued to a person other than the Authority. [Act 5 of 2022 wef 21/02/2022]


document_id: gsdmia-1992
provision_ref: s15B
chapter: PART 3A - RESERVES MANAGEMENT GOVERNMENT SECURITIES
section: 15B
title: Terms of RMGS
content:
15B. —(1) Every RMGS issued under this Part is redeemable at par only. (2) Every RMGS — ( a ) is not transferable without the consent of the Minister; and ( b ) is issued subject to such other conditions as to repayment, redemption and other matters as may be agreed between the Minister and the Authority, which may include — (i) repayment of the principal sum in the form of financial assets not in the form of cash or not denominated in the currency of Singapore or both; and (ii) redemption of the RMGS before the maturity date specified in the RMGS at the election of either the Government or the Authority. [Act 5 of 2022 wef 21/02/2022]


document_id: gsdmia-1992
provision_ref: s15C
chapter: PART 3A - RESERVES MANAGEMENT GOVERNMENT SECURITIES
section: 15C
title: Principal sums and interest charged on Government Securities Fund
content:
15C. The principal sums and interest payable in respect of any RMGS are charged upon and are payable out of the Government Securities Fund without authority other than this section. [Act 5 of 2022 wef 21/02/2022]


document_id: gsdmia-1992
provision_ref: s17
chapter: PART 5 - BOOK‑ENTRY GOVERNMENT SECURITIES
section: 17
title: Interpretation of this Part
content:
17. In this Part, unless the context otherwise requires — “depositary institution” means a financial institution approved by the Authority which regularly — ( a ) accepts in the course of its business book‑entry Government securities by way of a custodial service for its customers; and ( b ) maintains accounts in the names of its customers reflecting ownership or interest in such book‑entry Government securities; “depositor” means any person in whose name an account is established and maintained on the records of the Authority; “pledge” includes a pledge of, or any security interest in, book‑entry Government securities — ( a ) as collateral for loans or advances; or ( b ) to secure deposits of public moneys or the performance of an obligation; “security interest” means an interest, not being an interest arising from a trust, in property which secures the payment of a debt or performance of an obligation.


document_id: gsdmia-1992
provision_ref: s18
chapter: PART 5 - BOOK‑ENTRY GOVERNMENT SECURITIES
section: 18
title: Issue of book-entry Government securities
content:
18. —(1) The Authority may — ( a ) issue book‑entry Government securities upon such terms as may be prescribed by means of entries on its records which include the name of the depositor and the amount and description of the securities; ( b ) maintain accounts of book‑entry Government securities — (i) for any depositor on such terms and conditions as may be specified by the Authority for such securities the depositor holds for its own account and, where the depositor is a depositary institution, for the account of its customers; (ii) for the Government; and (iii) for the Authority; and ( c ) otherwise service and maintain book‑entry Government securities. (2) The Authority is authorised to take all action necessary in respect of book‑entry Government securities to enable the Authority in its own capacity to perform its obligations as depositary with respect to such securities.


document_id: gsdmia-1992
provision_ref: s18A
chapter: PART 5 - BOOK‑ENTRY GOVERNMENT SECURITIES
section: 18A
title: Transfers and pledges of book-entry Government securities
content:
18A. A holder of book‑entry Government securities may transfer or pledge the book‑entry Government securities, except where the transfer or pledge is prohibited in, or is not in accordance with, the terms of the issue of the book‑entry Government securities. [15/2015]


document_id: gsdmia-1992
provision_ref: s19
chapter: PART 5 - BOOK‑ENTRY GOVERNMENT SECURITIES
section: 19
title: Transfers and pledges effected by Authority under book‑entry clearing system
content:
19. —(1) A transfer or pledge of book‑entry Government securities to the Authority or to the Government or to any transferee or pledgee eligible to maintain an appropriate account in its name with the Authority is effected, despite any written law to the contrary, by the Authority making an appropriate entry in its records of the securities transferred or pledged. (2) The making of an entry in the records of the Authority under subsection (1) — ( a ) has the effect of delivery of the book‑entry Government security as if the security had been issued in the form of an engraved or printed certificate; ( b ) has the effect of a taking of delivery by the transferee or pledgee; ( c ) constitutes the transferee or pledgee a holder; and ( d ) if a pledge, has the effect of vesting a security interest in favour of the pledgee. (3) A transfer or pledge of a book‑entry Government security effected in accordance with this section has priority over any transfer or pledge involving, or any interest in, the security effected or created in any other manner before, on or after the date of the transfer or pledge in accordance with this section.


document_id: gsdmia-1992
provision_ref: s20
chapter: PART 5 - BOOK‑ENTRY GOVERNMENT SECURITIES
section: 20
title: Transfers and pledges effected by other means
content:
20. —(1) Despite section 19, a transfer or pledge of book‑entry Government securities, or any interest in such securities, which is maintained by the Authority in an account may be effected by any means that would be effective to effect a transfer or pledge of book‑entry Government securities, or any interest in such securities, if the securities were issued by the Authority in the form of engraved or printed certificates. (2) The Authority is deemed not to be — ( a ) a bailee for the purposes of notification of pledges of book‑entry Government securities not effected in accordance with section 19; and ( b ) a person in possession of book‑entry Government securities for the purposes of acknowledgment of transfers of such securities not effected in accordance with section 19. (3) Where book-entry Government securities are recorded on the books of a depositary institution for account of the pledgor or transferor of the securities and such securities are on deposit with the Authority in an account, that depositary institution is, for the purposes of effecting delivery of the securities to a purchaser or pledgee, deemed to be — ( a ) the bailee to which notification of the pledge of the securities may be given; or ( b ) the person in possession from which acknowledgment of the holding of the securities may be obtained. (4) The Authority must not accept any notice or advice of a transfer or pledge of any book‑entry Government security not effected in accordance with section 19 and any such notice or advice is void. (5) The Authority may continue to deal with its depositor in accordance with this Part despite any transfer or pledge not effected in accordance with section 19.


document_id: gsdmia-1992
provision_ref: s21
chapter: PART 5 - BOOK‑ENTRY GOVERNMENT SECURITIES
section: 21
title: Authority to be discharged by action on instructions
content:
21. —(1) The Authority is not liable for conversion or for participation in any breach of fiduciary duty where the Authority has, in respect of book‑entry Government securities maintained in accounts maintained by the Authority — ( a ) effected pledges or made entries regarding the securities; or ( b ) transferred or delivered the securities, according to the instructions of its depositor even if the depositor had no right to dispose of or take any other action in respect of the securities. (2) The Authority is fully discharged of its obligations under this Part by the transfer or delivery of book‑entry Government securities upon the instructions of its depositor.


document_id: gsdmia-1992
provision_ref: s22
chapter: PART 5 - BOOK‑ENTRY GOVERNMENT SECURITIES
section: 22
title: Confirmation of transaction
content:
22. —(1) The Authority must, following any transaction affecting book‑entry Government securities maintained for any depositor under this Part, issue to each depositor a confirmation of the transaction in the form of an advice (serially numbered or otherwise). (2) The advice mentioned in subsection (1) must specify the amount and description of the securities and any other pertinent transaction data.


document_id: gsdmia-1992
provision_ref: s22A
chapter: PART 5 - BOOK‑ENTRY GOVERNMENT SECURITIES
section: 22A
title: Application to book-entry Treasury Bills
content:
22A. This Part applies to the issue, management, transfer and other dealing in book-entry Treasury Bills with the necessary modifications as this Part applies to book-entry Government securities. [Act 35 of 2021 wef 31/01/2022]


document_id: gsdmia-1992
provision_ref: s23
chapter: PART 6 - PROVISIONS RELATING TO INTEREST PAYMENTS
section: 23
title: Payment of interest
content:
23. —(1) Subject to subsection (2), the interest payable on any Government securities issued under this Act must be paid half‑yearly at the office of the Authority as is specified in the regulations relating to the issue of the Government securities. (2) Where any Government security that is redeemable at the election of the holder thereof at any time is redeemed before its date of maturity, a portion of the half‑yearly interest payable on that Government security (calculated on a pro‑rata basis) must be payable on such date as may be specified as the redemption date in the duly served notice of intention to redeem that Government security. (3) The Minister must — ( a ) in each half-yearly period ending on the day on which interest on the Government securities falls due; or ( b ) in the case of Government securities that are redeemable at the election of the holders thereof at any time, as soon as practicable after due notice of intention to redeem the Government securities before their date of maturity is given, appropriate out of the Government Securities Fund a sum equal to the appropriate interest (or portion of it) on all the Government securities that is due and payable in order to pay that interest.


document_id: gsdmia-1992
provision_ref: s24
chapter: PART 6 - PROVISIONS RELATING TO INTEREST PAYMENTS
section: 24
title: Redemption of Government securities
content:
24. —(1) Subject to subsection (2) and section 24A, Government securities are redeemable at par — ( a ) on such date as may be specified in accordance with the regulations relating to the issue of such Government securities (called in this Part the date of maturity); or ( b ) in the case of Government securities that are redeemable at the election of the holder thereof at any time, on the earlier of the following dates: (i) the date of maturity; (ii) such date as may be specified as the redemption date in any notice of intention to redeem that is duly served in the prescribed manner. [15/2021] (2) In the case of Government securities that are held by the Authority for the purpose of securities lending to primary dealers under section 11A, such Government securities are redeemable on such conditions as are agreed upon between the Government and the Authority. (3) After the date of maturity of the Government securities under subsection (1), all the interest on the principal sums payable on the Government securities ceases and determines, whether or not payment of the principal sums has been demanded. (4) Redemption proceeds of book-entry Government securities must be disposed of in accordance with the instructions from the depositor for whose account the securities have been maintained by the Authority.


document_id: gsdmia-1992
provision_ref: s24A
chapter: PART 6 - PROVISIONS RELATING TO INTEREST PAYMENTS
section: 24A
title: Early redemption
content:
24A. —(1) The Authority may, from time to time, by public notice invite the public to apply to redeem any Government securities specified in the public notice before the date of maturity of those Government securities. (2) The public notice referred to in subsection (1) may specify — ( a ) the terms and conditions relating to the early redemption of the Government securities specified in the public notice, including the manner in which any offer for early redemption is to be made; and ( b ) such other information as the Authority may consider necessary. (3) The Authority may refuse any application to redeem any Government securities before the date of maturity of those Government securities without giving any reason. (4) Section 24(3) and (4) applies, with the necessary modifications, to any redemption of Government securities under this section. (5) This section applies to Government securities issued before, on or after 1 April 2010. 25. [ Repealed by Act 35 of 2021 wef 31/01/2022 ] 26. [ Repealed by Act 35 of 2021 wef 31/01/2022 ]


document_id: gsdmia-1992
provision_ref: s27
chapter: PART 7 - ADVANCE DEPOSITS
section: 27
title: Acceptance of advance deposits
content:
27. —(1) In anticipation of the raising of a loan under Part 3 * by the issue of Government securities, the Minister may, if the Minister thinks fit, authorise acceptance by the Authority of advance deposits on such terms as the Authority may determine. [Act 35 of 2021 wef 31/01/2022] [*Updated to be consistent with the 2020 Revised Edition] (2) Advance deposits must carry interest at such rate as may be determined by the Authority which is to be calculated from the date the deposit was effectively received by the Authority. (3) For the purposes of subsection (2), where cheques for the advance deposits cannot be cleared on the day of receipt, interest is to be calculated from the next working day. (4) Interest on advance deposits must be paid half‑yearly. (5) The Minister must, in each half‑yearly period ending with the day on which interest on advance deposits falls due, appropriate out of the Government Securities Fund a sum equal to the appropriate half‑year’s interest on the advance deposits in order that the interest for that half‑year may be paid from that sum. (6) If a depositor wishes the whole or part of the advance deposits made by the depositor to be repaid, the depositor must give at least 2 working days’ notice to the Authority of the depositor’s intention and the advance deposits or that part of them (as the case may be) must be repaid to the depositor together with such interest as may be determined by the Authority. (7) Advance deposits may be converted to Government securities issued under this Act on such date as may be agreed between the Authority and the depositors.


document_id: gsdmia-1992
provision_ref: s28
chapter: PART 7 - ADVANCE DEPOSITS
section: 28
title: Power to make advance deposits
content:
28. Any power to invest conferred on a person by any instrument or other written law is, unless the contrary intention appears in such instrument or other written law, deemed to include power to make advance deposits in accordance with this Act. 29. [ Repealed by Act 35 of 2021 wef 31/01/2022 ]


document_id: gsdmia-1992
provision_ref: s29A
chapter: PART 7A - PRIMARY DEALERS
section: 29A
title: Appointment as primary dealers
content:
29A. —(1) The Authority may, on application, appoint as a primary dealer any financial institution which carries on or intends to carry on, or holds itself out as carrying on or willing to carry on the business of either or both of the following: ( a ) applying to the Authority to purchase Government securities, Treasury Bills or public debt securities on behalf of another person pursuant to any public invitation under section 30 or the Significant Infrastructure Government Loan Act 2021; [Act 35 of 2021 wef 31/01/2022] ( b ) offering to redeem any Government securities, Treasury Bills or public debt securities on behalf of another person pursuant to any public invitation under section 24A or the Significant Infrastructure Government Loan Act 2021 or otherwise. [15/2021] [Act 35 of 2021 wef 31/01/2022] (2) In determining whether to appoint a financial institution as a primary dealer, the Authority must consider the following: ( a ) the financial standing of the financial institution; ( b ) the experience of that financial institution in carrying on the business mentioned in subsection (1), and its ability to perform the duties which would be imposed on it by or under this Act; ( c ) the public interest. (3) The Authority may, in any particular case, require the financial institution applying to be appointed as a primary dealer (called in this section the applicant) to provide such information or document as the Authority deems relevant to its considerations under subsection (2). (4) The Authority may refuse an application if — ( a ) the applicant does not provide the Authority with such information or document as is required under subsection (3); ( b ) in the opinion of the Authority, the applicant does not meet, or is unlikely to be able to continue to meet, such requirements as may be prescribed in relation to carrying on any business mentioned in subsection (1); or ( c ) the applicant makes any statement, or provides any information or document, in relation to its application that is false or misleading in any material particular, or omits to state any matter or thing without which its application is false or misleading in a material particular. (5) Every appointment as a primary dealer under this section continues in force for such period as may be specified by the Authority, unless the appointment is earlier cancelled or suspended. (6) If a person who is not a primary dealer carries on or holds himself, herself or itself out as carrying on or willing to carry on any business mentioned in subsection (1), the person shall be guilty of an offence and shall be liable on conviction — ( a ) in the case of an individual, to a fine not exceeding $125,000 or to imprisonment for a term not exceeding 3 years or to both and, in the case of a continuing offence, to a further fine not exceeding $12,500 for every day or part of a day during which the offence continues after conviction; or ( b ) in any other case, to a fine not exceeding $250,000 and, in the case of a continuing offence, to a further fine not exceeding $25,000 for every day or part of a day during which the offence continues after conviction.


document_id: gsdmia-1992
provision_ref: s29B
chapter: PART 7A - PRIMARY DEALERS
section: 29B
title: Conditions of appointment as primary dealers
content:
29B. —(1) The Authority may appoint any financial institution as a primary dealer subject to such conditions or restrictions as the Authority thinks fit. (2) Without limiting subsection (1), the Authority may impose such conditions or restrictions with respect to the type of services which may or may not be provided by the primary dealer as the Authority may consider appropriate. (3) Subject to subsections (4), (5) and (6), the Authority may at any time add to, vary or revoke any condition or restriction of any financial institution’s appointment as a primary dealer. (4) Before making any modification to the conditions or restrictions of any financial institution’s appointment as a primary dealer under this section, the Authority must, unless the Authority in respect of any particular case considers that it is not practicable or desirable to do so, give notice to the financial institution concerned — ( a ) stating that the Authority proposes to make the modification in the manner specified in the notice; ( b ) stating the reasons why the Authority proposes to make the modification; and ( c ) specifying the time (being at least 28 days from the date of service of notice on the financial institution) within which written representations with respect to the proposed modification may be made. (5) Where the Authority receives any written representation under subsection (4)( c ), the Authority must consider the representation and may — ( a ) reject the representation; or ( b ) withdraw or amend the proposed modification in accordance with the representation or otherwise, and, in either case, the Authority must upon receiving the representation issue a written notice to the primary dealer concerned requiring that effect be given within a reasonable time to the proposed modification specified in the notice or to such modification as may subsequently be amended by the Authority. (6) If no written representation is received by the Authority within the time specified under subsection (4)( c ) or if any written representation made under that subsection is subsequently withdrawn, the modification takes effect as specified in the notice given under that subsection.


document_id: gsdmia-1992
provision_ref: s29C
chapter: PART 7A - PRIMARY DEALERS
section: 29C
title: Directions to primary dealers
content:
29C. —(1) The Authority may give directions to be observed by any primary dealer or class of primary dealers — ( a ) to ensure the continuity or reliability of the provision of services by the primary dealer or class of primary dealers to its or their customers; or ( b ) in the public interest. (2) A direction under subsection (1) — ( a ) must require the primary dealer or every primary dealer in that class of primary dealers concerned (according to the circumstances of the case) to do, or not to do, such things as are specified in the direction or are of a description as specified in the direction, including but not limited to the manner in which the primary dealer conducts the business mentioned in section 29A(1) with its customers; ( b ) takes effect at such time, being the earliest practicable time, as is determined by or under that direction; and ( c ) may be varied or revoked at any time by the Authority. (3) Every primary dealer must comply with every direction of the Authority given to the dealer under this section. (4) It is not necessary to publish any direction in the Gazette .


document_id: gsdmia-1992
provision_ref: s29D
chapter: PART 7A - PRIMARY DEALERS
section: 29D
title: Cancellation, etc., of appointment as primary dealer
content:
29D. —(1) If the Authority is satisfied that — ( a ) a primary dealer is contravening, or is likely to contravene or has contravened — (i) any provision of this Act applicable to the primary dealer; or (ii) any condition or restriction of its appointment as a primary dealer; ( b ) a primary dealer has not complied with any direction issued by the Authority under section 29C; ( c ) a primary dealer has gone or is likely to go into compulsory or voluntary liquidation other than for the purpose of amalgamation or reconstruction; ( d ) a receiver, a receiver and manager or an equivalent person has been appointed, whether in Singapore or elsewhere, in relation to or in respect of any property of the primary dealer; ( e ) a primary dealer has obtained the appointment as a primary dealer by fraud or misrepresentation; ( f ) a primary dealer has failed to satisfy any of the primary dealer’s obligations under or arising from this Act; ( g ) a primary dealer has been convicted, whether in Singapore or elsewhere, of an offence involving fraud or dishonesty or the conviction for which involved a finding that the primary dealer had acted fraudulently or dishonestly; ( h ) a primary dealer is no longer in a position to effectively carry out the primary dealer’s duties or responsibilities as a primary dealer under this Act and the regulations made under this Act; or ( i ) a primary dealer is carrying on its business mentioned in section 29A(1) in a manner that is likely to be detrimental to its clients or contrary to the public interest, the Authority may by order cancel the appointment as a primary dealer. (2) The Authority may, if it considers it desirable to do so, in lieu of an order cancelling the appointment as a primary dealer, by order do either or both of the following: ( a ) suspend the appointment for such period (not exceeding 6 months) as it thinks fit; ( b ) reprimand the primary dealer in writing. (3) In the case of a failure by a primary dealer to comply with any direction issued by the Authority under section 29C, the Authority may, in addition to any order that may be made under subsection (2), order the primary dealer to pay to the Authority, for every day or part of a day of such failure, a financial penalty in accordance with such formula as the Minister may, by notification in the Gazette , prescribe. (4) A financial penalty collected by the Authority under subsection (3) must be paid into the Consolidated Fund. (5) The Authority must not make any order under subsection (1), (2) or (3) unless an opportunity of being heard by a representative in writing had been given to the primary dealer against which the Authority intends to exercise its powers, being a period of at least 21 days but not more than 28 days. (6) Where the Authority has made any order under subsection (1), (2) or (3) against any primary dealer, it must serve on the primary dealer concerned a notice of its order. (7) Subject to subsections (8) and (9), any order made by the Authority under subsection (1), (2) or (3) against any primary dealer must not take effect until the expiry of 21 days after the Authority has served the notice of its order on the primary dealer concerned. (8) Any order cancelling or suspending an appointment as a primary dealer must not operate so as to — ( a ) prejudice the enforcement by any person of any right or claim against the financial institution formerly appointed as a primary dealer, or by the financial institution formerly so appointed, of any right or claim against any person; or ( b ) affect the validity or enforceability of any agreement, transaction or arrangement in respect of Government securities, Treasury Bills or public debt securities entered into (whenever) by the primary dealer. [Act 35 of 2021 wef 31/01/2022] (9) An order of reprimand under subsection (2) takes effect on the date it is served on the primary dealer concerned. (10) The Authority may recover on behalf of the Government any financial penalty ordered under subsection (3) as though the financial penalty were a civil debt due to the Authority.


document_id: gsdmia-1992
provision_ref: s29E
chapter: PART 7A - PRIMARY DEALERS
section: 29E
title: Appeal to Minister
content:
29E. —(1) Any primary dealer who is aggrieved by — ( a ) any notice of a condition or restriction of any financial institution’s appointment as a primary dealer under section 29B; ( b ) any direction given by the Authority under section 29C or variation of any such direction; or ( c ) any order of the Authority under section 29D(1), (2) or (3) except an order of reprimand, may, within 14 days of the receipt by the primary dealer of the notice of the condition or restriction, the direction (or variation of the direction) or order (as the case may be) appeal to the Minister whose decision is final. (2) Where an appeal is lodged under this section — ( a ) the order under section 29D cancelling the appointment as a primary dealer does not take effect unless the order is confirmed by the Minister or the appeal is for any reason dismissed by the Minister or withdrawn; and ( b ) all other notices, directions (or variation of the directions) or orders appealed against take effect and must be complied with until the determination of the appeal. (3) Subject to subsection (4), the Minister may determine an appeal under this section by confirming, varying or reversing the notice, direction (or variation of the direction) or order of the Authority that is appealed against. (4) If the Minister is satisfied that an appeal by a primary dealer is instituted or pursued without reasonable ground, the Minister may, without calling for a reply from the Authority, but after giving the primary dealer an opportunity to be heard, determine the appeal by confirming the notice, direction (or variation of the direction) or order of the Authority that is appealed against.


document_id: gsdmia-1992
provision_ref: s29F
chapter: PART 7A - PRIMARY DEALERS
section: 29F
title: Inspection of books
content:
29F. —(1) The Authority may from time to time inspect, under conditions of secrecy, the books of a primary dealer relating to its business mentioned in section 29A(1) for the purposes of ensuring that — ( a ) any condition or restriction imposed by the Authority under section 29B on the primary dealer is complied with; ( b ) any direction given by the Authority under section 29C to the primary dealer is complied with; or ( c ) the primary dealer has satisfied or satisfies any of its obligations under or arising from this Part. (2) For the purposes of an inspection under this section — ( a ) a primary dealer, and any person who is in possession of the books of the primary dealer relating to its business mentioned in section 29A(1), must produce such books (and afford the Authority access to such books) and provide such information and facilities as may be required by the Authority to conduct the inspection; ( b ) the primary dealer must procure that any such person in paragraph ( a ) who is in possession of the books of the primary dealer produce the books to the Authority and provide such information or facilities as may be required by the Authority; and ( c ) the Authority may — (i) make copies of, or take possession of, any of such books; and (ii) retain possession of any of such books for so long as is necessary for the purposes of exercising a power conferred by this section (except subsection (4)). (3) No person is entitled, as against the Authority, to claim a lien on any of the books, but such a lien is not otherwise prejudiced. (4) While the books of a primary dealer are in the possession of the Authority, the Authority — ( a ) must permit another person to inspect at all reasonable times such books (if any) as the other person would be entitled to inspect if they were not in the possession of the Authority; and ( b ) may permit another person to inspect any of the books. (5) The Authority may require a person who produced any book to the Authority to explain, to the best of the person’s knowledge and belief, any matter about the compilation of the book or to which the book relates. (6) Any person who, without reasonable excuse, fails to comply with subsection (2) or a requirement of the Authority under subsection (5) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 2 years or to both and, in the case of a continuing offence, to a further fine not exceeding $5,000 for every day or part of a day during which the offence continues after conviction. (7) In this section, “book”, with its grammatical variations, includes any record, register, document or other record of information, and any account or accounting record, however compiled, recorded or stored, whether in written or printed form or on microfilm or in any electronic form or otherwise.


document_id: gsdmia-1992
provision_ref: s30
chapter: PART 8 - GENERAL
section: 30
title: Authority acts on Government’s behalf
content:
30. —(1) The Authority is, by this section, appointed to act on the Government’s behalf as an agent — ( a ) for issuing of Government securities or Treasury Bills for moneys borrowed under this Act; and ( b ) for any other purpose connected with paragraph ( a ). (2) Without limiting subsection (1), the Authority may — ( a ) by public notice invite the public to apply to take up any Government securities or Treasury Bills issued under this Act; and ( b ) refuse any application to take up Government securities or Treasury Bills issued under this Act without assigning any reason. (3) Subsection (1) does not prevent the exercise by the Minister of any power under this Act. [Act 35 of 2021 wef 31/01/2022]


document_id: gsdmia-1992
provision_ref: s31
chapter: PART 8 - GENERAL
section: 31
title: Regulations
content:
31. —(1) The Minister may make regulations for prescribing anything which may be prescribed under this Act and generally for the purpose of carrying this Act into effect and, in particular, may make regulations — ( a ) prescribing the terms of issue of Government securities or Treasury Bills issued or advance deposits accepted under this Act; [Act 35 of 2021 wef 31/01/2022] ( b ) prescribing the manner in which applications to take up Government securities or Treasury Bills issued under this Act must be made; [Act 35 of 2021 wef 31/01/2022] ( c ) prescribing the manner in which Government securities or Treasury Bills must be issued or advance deposits accepted, which may include by syndicated arrangements or like arrangements involving financial institutions agreeing to underwrite any issue of Government securities or Treasury Bills under this Act, to be liable to subscribe for or to procure subscribers for Government securities or Treasury Bills, or to provide other financial accommodation to the Government with respect to any Government securities or Treasury Bills; [Act 35 of 2021 wef 31/01/2022] ( d ) prescribing the manner in which applications to be appointed as a primary dealer are to be made; ( e ) prescribing the duties and obligations of a primary dealer; ( f ) providing that section 75B of the Banking Act 1970 applies to a primary dealer as if the primary dealer were a bank licensed under that Act, with such prescribed exceptions, modifications and adaptations as the differences between this Act and that Act require; and [Act 35 of 2021 wef 31/01/2022] ( g ) exempting any financial institution or class of financial institutions from all or any of the provisions of Part 7A. [15/2021] [Act 35 of 2021 wef 31/01/2022] (2) The Minister may, by notification in the Gazette , vary the regulations in relation to any particular issue of Government securities or Treasury Bills issued or advance deposits accepted under this Act. [Act 35 of 2021 wef 31/01/2022] (3) The regulations may also provide that any contravention of any provision of the regulations shall be an offence punishable — ( a ) in the case of an individual, with a fine not exceeding $12,500 or with imprisonment for a term not exceeding 12 months or with both and, in the case of a continuing offence, with a further fine not exceeding $1,250 for every day or part of a day during which the offence continues after conviction; or ( b ) in any other case, with a fine not exceeding $25,000 and, in the case of a continuing offence, with a further fine not exceeding $2,500 for every day or part of a day during which the offence continues after conviction.


document_id: gsfda-2024
provision_ref: s1
section: 1
title: Short title and commencement
content:
1. This Act is the Good Samaritan Food Donation Act 2024 and comes into operation on a date that the Minister appoints by notification in the Gazette .


document_id: gsfda-2024
provision_ref: s2
section: 2
title: Interpretation
content:
2. In this Act — “donate” means — ( a ) a person giving to another any thing for a charitable, benevolent, or philanthropic purpose without receiving any money or money’s worth; or ( b ) a person giving for a charitable, benevolent, or philanthropic purpose, and without the person receiving any money or money’s worth, any thing donated by another; “entity” means — ( a ) a body corporate (including a limited liability partnership); ( b ) an unincorporated association; ( c ) a partnership; ( d ) a business trust; ( e ) a body of individuals who together form a body; or ( f ) a person other than an individual; “food” has the meaning given by section 4 of the Food Safety and Security Act 2025; [Act 7 of 2025 wef 28/11/2025] “food donor” means any of the following: ( a ) any entity which donates food in the course of a business, regardless if the entity is a charity registered under the Charities Act 1994; ( b ) any other person who donates food; “handling”, in relation to food, includes any one or more of the following: ( a ) cooking, defrosting, heating or preparing the food; ( b ) manufacturing, processing or preserving the food; ( c ) storing or packing the food; ( d ) transporting or delivering the food; ( e ) serving the food; “recipient”, of food, means the person directly receiving the food from a food donor; “unsafe” and “unsuitable”, in relation to food, have the meanings given respectively by sections 2C and 2D of the Sale of Food Act 1973.


document_id: gsfda-2024
provision_ref: s3
section: 3
title: Purpose of Act
content:
3. The purpose of this Act is to encourage food donations — ( a ) to reduce food waste; and ( b ) to increase availability of food for redistribution to food‑insecure communities.


document_id: gsfda-2024
provision_ref: s4
section: 4
title: Waiver of criminal and civil liability
content:
4. —(1) A food donor who donates any food shall not be liable in any criminal or civil proceedings in respect of any death or personal injury that results from the consumption of the food if — ( a ) the food was not unsafe and not unsuitable at the time it left the possession or control of the food donor; ( b ) where the food was of a nature that required it to be handled in a particular way to ensure that it remained safe and suitable to consume after it left the possession or control of the food donor, the food donor informed the recipient of the food of those handling requirements; ( c ) where the food would only have remained safe and suitable to consume for a particular period of time after it left the possession or control of the food donor, the food donor informed the recipient of the food of that time limit; and ( d ) the food donor, before donating the food, took all reasonably practicable measures to comply with any applicable requirement under any written law relating to food safety and food hygiene when handling the food. (2) This section is additional to any other defence available to the defendant apart from this section.


document_id: gsfda-2024
provision_ref: s5
section: 5
title: Application
content:
5. —(1) Section 4 does not apply in relation to liability arising before the commencement of that section. (2) This Act does not apply to — ( a ) any exchanging or giving of food between individuals as part of a personal relationship; or ( b ) any supply of food together with accommodation to an individual residing at a private residence in exchange for services or labour by the individual.


document_id: gsno-1958
provision_ref: s2
section: 2
title: Reverend Mother Superior of the Good Shepherd Nuns to be a body corporate
content:
2. —(1) The said Reverend Mother Mary of St. Liguori and her successors for the time being in office of the Reverend Mother Superior of the Good Shepherd Nuns in Malaya, duly authorised and appointed as hereinafter provided, shall be a body corporate, hereinafter in this Ordinance called the “Corporation” and shall hereafter for the purposes of this Ordinance have the name of the “Reverend Mother Superior of the Good Shepherd Nuns in Malaya”, and by that name have perpetual succession and shall and may have and use a corporate seal. (2) The said seal may from time to time be broken, changed, altered and made anew as the Corporation thinks fit. (3) The Corporation may acquire, purchase, take, hold and enjoy movable and immovable property of every description, and may sell, convey, assign, surrender and yield up, mortgage, demise, re‑assign, transfer or otherwise dispose of any movable and immovable property vested in the Corporation upon such terms as the Corporation thinks fit.


document_id: gsno-1958
provision_ref: s3
section: 3
title: Use of corporate seal
content:
3. —(1) All deeds, documents and other instruments requiring the seal of the Corporation shall be sealed with the seal of the Corporation in the presence of the Reverend Mother Superior for the time being or her attorney, duly authorised by power of attorney deposited under section 48 of the Conveyancing and Law of Property Act 1886, and shall also be signed by the said Reverend Mother Superior for the time being, or her attorney so authorised as aforesaid. (2) Such signing shall be and be taken as sufficient evidence that the said seal was duly and properly affixed and that the same is the lawful seal of the Corporation.


document_id: gsno-1958
provision_ref: s4
section: 4
title: Notification of appointment of Reverend Mother Superior
content:
4. A notification in the Gazette of the appointment of any person to exercise the office of Reverend Mother Superior of the Good Shepherd Nuns in Malaya shall be conclusive evidence that such person was duly authorised to exercise the said office.


document_id: gsno-1958
provision_ref: s5
section: 5
title: Saving of Government and other rights
content:
5. Nothing in this Ordinance shall affect the rights of the Government, all bodies politic and corporate, and all others, except such as are expressly mentioned in this Ordinance and those claiming by, from or under them. [7/97]


document_id: gsta-1993
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: Interpretation
content:
2. —(1) In this Act, unless the context otherwise requires — “account with the electronic service”, in relation to any person, means a computer account within the electronic service which is assigned by the Comptroller to that person for the storage and retrieval of electronic records relating to that person; “accountant” means a public accountant within the meaning of the Accountants Act 2004; “advocate and solicitor” means an advocate and solicitor within the meaning of the Legal Profession Act 1966; [ Deleted by Act 33 of 2022 wef 26/04/2024 ] “authorised person” means any person acting under the authority of the Comptroller; “bare trustee” means a trustee who — ( a ) holds any goods, intellectual property rights or licence to use any intellectual property rights, on trust for the business of — (i) persons carrying on the business in partnership; or (ii) a person that is a club, an association, a society or an organisation; ( b ) has no interest in the goods, rights or licence other than that by reason of the office and legal title as trustee; and ( c ) has no duty to perform in relation to the goods, rights or licence, other than to act in accordance with instructions given by the persons or person (as the case may be) for any supply relating to the goods, rights or licence; “Board” means the Goods and Services Tax Board of Review established under section 50; “Comptroller” means the Comptroller of Goods and Services Tax appointed under section 4(1) and includes for all purposes of this Act, except the exercise of the powers conferred upon the Comptroller by section 5(2), a Deputy Comptroller or an Assistant Comptroller; [Act 5 of 2025 wef 09/03/2025] “computer” has the meaning given by the Computer Misuse Act 1993; “computer output” has the meaning given by the Computer Misuse Act 1993; “customs duty” means customs duty imposed on goods imported into Singapore under the Customs Act 1960; “customs territory” has the meaning given by section 3(1) of the Customs Act 1960; [Act 34 of 2021 wef 01/01/2022] “distantly taxable goods” means items of goods where — ( a ) at their point of sale or at such other time as may be agreed between the Comptroller and the supplier of the goods — (i) the goods — (A) are not dutiable goods; or (B) are dutiable goods, but payment or recovery of payment of the whole of the customs duty or excise duty chargeable on the goods is waived under section 11 of the Customs Act 1960; (ii) the supply of the goods is not an exempt supply under section 22 and the Fourth Schedule; (iii) the goods are located outside the customs territory; and (iv) each item of the goods has an entry value (determined in accordance with section 18A) that does not exceed the entry value threshold; and ( b ) the goods are to be delivered to a place in the customs territory by postal services or following an importation by air, and includes goods treated as distantly taxable goods under paragraph 4C of the Seventh Schedule; [Act 34 of 2021 wef 01/01/2022] “document” has the meaning given by the Evidence Act 1893; “dutiable goods” has the meaning given by section 3(1) of the Customs Act 1960; [Act 34 of 2021 wef 01/01/2022] “electronic record” has the meaning given by the Electronic Transactions Act 2010; “electronic service” means the system established under section 29 of the Inland Revenue Authority of Singapore Act 1992; [Act 33 of 2022 wef 26/04/2024] “entry value threshold” means the entry value threshold provided under subsection (1A); [Act 34 of 2021 wef 01/01/2022] “excise duty” has the meaning given by the Customs Act 1960; “free trade zone” has the meaning given by the Free Trade Zones Act 1966; “goods” excludes money; “import” has the meaning given by the Customs Act 1960; “invoice” includes any document similar to an invoice; “input tax” has the meaning given by section 19; “land” has the meaning given by the Land Titles Act 1993; “limited partnership” means a limited partnership referred to in section 3 of the Limited Partnerships Act 2008; “money” and “currency” include currencies whether of Singapore or any other country but does not include a collector’s piece, investment article or item of numismatic interest; “open market value”, in relation to a supply of goods or services, has the meaning given by section 17(5); “output tax” has the meaning given by section 19; “point of sale”, in relation to any goods, means the time at which an order confirmation for their supply is issued by the supplier of those goods; [Act 34 of 2021 wef 01/01/2022] “postal service” has the meaning given by section 2(1) of the Postal Services Act 1999; [Act 34 of 2021 wef 01/01/2022] “prescribed accounting periods” means such accounting periods as may be prescribed by regulations made under section 19; “quarter” means a period of 3 months ending at the end of March, June, September or December; “registered person” means a person registered under this Act; “registered (Seventh Schedule — full) person” means a taxable person who — ( a ) belongs in a country other than Singapore and is registered under this Act by virtue of — (i) paragraph 1A of the First Schedule; or (ii) paragraph 8(1)( c ) of the First Schedule; and ( b ) is an approved person under section 28A; “registered (Seventh Schedule — pay only) person” means a taxable person who — ( a ) belongs in a country other than Singapore and is registered under this Act by virtue of — (i) paragraph 1A of the First Schedule; or (ii) paragraph 8(1)( c ) of the First Schedule; and ( b ) is not an approved person under section 28A; “reverse charge supply” means a supply of distantly taxable goods or services treated as having been made by the recipient of those distantly taxable goods or services under section 14(2); [Act 34 of 2021 wef 01/01/2022] “Seventh Schedule supply” means any supply of goods or services of a type, and made (whether or not in Singapore) in the circumstances, described in the Seventh Schedule; [Act 34 of 2021 wef 01/01/2022] “specially authorised customs officer” means an officer of customs authorised under section 5(3)( b ) to exercise the powers mentioned in that provision; “specially authorised officer” means an officer authorised under section 5(3)( a ) to exercise the powers mentioned in that provision; “supply” has the meaning given by section 10; “tax” means goods and services tax; “tax invoice” means such an invoice as is required under section 41; “taxable person” has the meaning given by section 8(2); “taxable (Seventh Schedule) person” means a person who — ( a ) is a taxable person by virtue of paragraph 1A of the First Schedule; or ( b ) is registered under this Act by virtue of paragraph 8(1)( c ) of the First Schedule; “taxable supply” has the meaning given by section 8(2A); “unit trust” means any trust established for the purpose, or having the effect, of providing facilities for the participation by persons as beneficiaries under a trust, in profits or income arising from the acquisition, holding, management or disposal of securities or any other property; “VCC Act” means the Variable Capital Companies Act 2018. [37/2008; 20/2010; 3/2013; 31/2014; 9/2018; 52/2018; 28/2019; 33/2019] (1A) For the purposes of this Act, the entry value threshold is $400, or such other higher or lower amount as the Minister may, by order in the Gazette , prescribe in substitution. [Act 34 of 2021 wef 01/01/2022] (2) The question whether, in relation to any supply of services, the supplier or the recipient of the supply belongs in one country or another is determined in accordance with section 15. (3) The terms “share”, in relation to a VCC, “sub-fund”, “umbrella VCC” and “VCC” have the meanings given by the VCC Act. [28/2019] (4) To avoid doubt, the term “company” includes a VCC. [28/2019]


document_id: gsta-1993
provision_ref: s2A
chapter: PART 1 - PRELIMINARY
section: 2A
title: Digital payment tokens
content:
2A. —(1) Subject to subsections (2) and (3), a reference in this Act to a digital payment token is a reference to a digital representation of value that has all of the following characteristics: ( a ) it is expressed as a unit; ( b ) it is designed to be fungible; ( c ) it is not denominated in any currency, and is not pegged by its issuer to any currency; ( d ) it can be transferred, stored or traded electronically; ( e ) it is, or is intended to be, a medium of exchange accepted by the public, or a section of the public, without any substantial restrictions on its use as consideration. [33/2019] (2) A reference in this Act to a digital payment token does not include any of the following: ( a ) money; ( b ) anything which, if supplied, would be an exempt supply under Part 1 of the Fourth Schedule for a reason other than being a supply of one or more digital representations of value having the characteristics mentioned in subsection (1); ( c ) anything which — (i) gives an entitlement to receive, or an entitlement to direct the supply of, goods or services from a specific person or persons; and (ii) ceases to function as a medium of exchange after the entitlement has been used. [33/2019] (3) The Minister may, by order in the Gazette , do any of the following: ( a ) add to the characteristics, or modify or remove any characteristic, in subsection (1) of digital payment tokens for the purposes of this Act, whether generally or for specific circumstances; ( b ) add to the exclusions, or modify or remove any exclusion, in subsection (2). [33/2019]


document_id: gsta-1993
provision_ref: s3
chapter: PART 1 - PRELIMINARY
section: 3
title: Meaning of “business”, etc.
content:
3. —(1) In this Act, “business” includes any trade, profession or vocation. (2) Without limiting anything else in this Act, the following are deemed to be the carrying on of a business: ( a ) the provision by any club, association, society, management corporation or organisation (for a subscription or other consideration) of the facilities or advantages available to its members or subsidiary proprietors, as the case may be; ( b ) the admission, for a consideration, of persons to any premises. (3) Where a body has objects which are in the public domain and are of a political, religious, philanthropic or patriotic nature, it is not to be treated as carrying on a business only because its members subscribe to it, if a subscription obtains no facility or advantage for the subscriber other than the right to participate in its management or receive reports on its activities. (4) Where a person, in the course or furtherance of a trade, profession or vocation, accepts any office, services supplied by the person as the holder of that office are treated as supplied in the course or furtherance of the trade, profession or vocation. (5) Anything done in connection with the termination or intended termination of a business is treated as being done in the course or furtherance of that business. (6) Subject to any order made under section 10(3), the disposition of a business as a going concern, or of its assets or liabilities (whether or not in connection with its re-organisation or winding up), is a supply made in the course or furtherance of that business. (7) In subsection (2), “management corporation” and “subsidiary proprietors” have the meanings given by the Land Titles (Strata) Act 1967.


document_id: gsta-1993
provision_ref: s3A
chapter: PART 1 - PRELIMINARY
section: 3A
title: Meaning of partnership and partner
content:
3A. For the purposes of this Act, except as otherwise provided — ( a ) references to partnerships include references to limited partnerships; and ( b ) references to partners of a partnership include references to partners of a limited partnership. [37/2008]


document_id: gsta-1993
provision_ref: s4
chapter: PART 2 - ADMINISTRATION
section: 4
title: Comptroller and other officers
content:
4. —(1) For the due administration of this Act, the Minister may appoint a Comptroller of Goods and Services Tax and such Deputy Comptrollers, Assistant Comptrollers and other officers and persons as may be necessary. [Act 5 of 2025 wef 09/03/2025] (2) An appointment under subsection (1) must be published in the Gazette . [Act 5 of 2025 wef 09/03/2025]


document_id: gsta-1993
provision_ref: s5
chapter: PART 2 - ADMINISTRATION
section: 5
title: Responsibility of Comptroller and delegation of powers
content:
5. —(1) The Comptroller is responsible generally for the carrying out of the provisions of this Act and for the collection of tax and must pay all amounts collected in respect thereof into the Consolidated Fund. (2) The Comptroller may, subject to the conditions or restrictions the Comptroller thinks fit, delegate to any public officer or person employed in the administration of this Act all or any of the powers, functions and duties vested in the Comptroller by this Act. (3) The Comptroller may — ( a ) authorise any suitably qualified officer of the Inland Revenue Authority of Singapore charged with duties of investigation to exercise any power in sections 83A, 83E, 83F, 83G, 83H, 83J and 84(1A), (1B), (1C) and (1D); and ( b ) authorise any officer of customs under the Customs Act 1960 to exercise any power in sections 83E (except subsection (2)), 83F and 83G. [52/2018; 42/2020]


document_id: gsta-1993
provision_ref: s6
chapter: PART 2 - ADMINISTRATION
section: 6
title: Official secrecy
content:
6. —(1) Every person having any official duty or being employed in the administration of this Act — ( a ) must regard and deal with all documents, information, returns and assessments relating to the business, the value of the supply of any goods and services, or the income of any taxable person as secret and confidential; and ( b ) may be required by the Minister to make and subscribe a declaration to that effect in the form determined by the Minister before the Comptroller or a Magistrate. (2) Subject to subsections (4) and (5), every person having possession or control over any document, information, return or assessment in relation to the business, the supply of any goods or services or the income of any taxable person, who at any time otherwise than for the purpose of this Act or with the express authority of the President — ( a ) communicates or attempts to communicate such information or anything contained in such documents, returns or copies to any person; or ( b ) suffers or permits any person to have access to any such information or to anything contained in such documents, returns or copies, shall be guilty of an offence. (3) No person appointed under, or who is employed in carrying out, the provisions of this Act or who is referred to in subsection (4) or (5) is required to produce in any court any return, document or assessment, or to divulge or communicate to any court any matter or thing coming under the person’s notice in the performance of the person’s duties under this Act except as may be necessary — ( a ) for the purpose of carrying into effect the provisions of this Act; or ( b ) in order to institute a prosecution, or in the course of a prosecution, for any offence committed in relation to goods and services tax, income tax and customs and excise duties. (4) The Comptroller must permit the Minister, the Auditor‑General or any officer duly authorised in that behalf by the Auditor‑General to have such access to any record or document as may be necessary for the performance of his or her official duties. (5) The Comptroller may transmit or communicate any document, information, return or assessment referred to in subsection (2) to the following persons which may be required by them in the performance of their official duties: ( a ) the Comptroller of Income Tax; ( b ) the Director-General of Customs; ( c ) the Commissioner of Estate Duties; ( d ) the Comptroller of Property Tax; ( e ) the Chief Assessor; ( f ) the Commissioner of Stamp Duties. (6) Despite anything in this section, the Comptroller may, for the purpose of enabling the Chief Statistician to perform his or her duties under the Statistics Act 1973, furnish and permit the Chief Statistician access to any prescribed information and records. (6A) Despite anything in this section, the Comptroller may furnish to the head of a law enforcement agency any information — ( a ) that may be required by the law enforcement agency for the purpose of an investigation or prosecution of a person for an offence specified in the First or Second Schedule to the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992; or ( b ) that the Comptroller has reasonable grounds to suspect affords evidence of the commission of such an offence. [52/2018] (6B) The following persons, namely: ( a ) the head of a law enforcement agency to whom any information is furnished under subsection (6A) for the purpose mentioned in subsection (6A)( a ); ( b ) any person under the command of the head of the law enforcement agency; ( c ) any person to whom information is disclosed in compliance with this subsection, must not disclose to any other person such information except where it is necessary for that same purpose, and any person in paragraph ( a ), ( b ) or ( c ) who contravenes this subsection shall be guilty of an offence. [52/2018] (6BA) Despite anything in this section, the Comptroller may furnish to the head of the Suspicious Transaction Reporting Office any information that may be required by the Suspicious Transaction Reporting Office for the purpose of detecting the possible commission of an offence specified in the First, Second or Third Schedule to the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992. [Act 24 of 2024 wef 14/11/2024] (6BB) The following persons, namely: ( a ) the head of the Suspicious Transaction Reporting Office to whom any information is furnished under subsection (6BA) for the purpose mentioned in that subsection; ( b ) any Suspicious Transaction Reporting Officer to whom information is disclosed in compliance with this subsection, must not disclose to any other person such information, except where the disclosure is to a Suspicious Transaction Reporting Officer and the disclosure is necessary for the same purpose, and any person in paragraph ( a ) or ( b ) who contravenes this subsection shall be guilty of an offence. [Act 24 of 2024 wef 14/11/2024] (6C) Despite anything in this section, the Comptroller — ( a ) may furnish to — (i) the chief executive officer of the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act 1992; or (ii) an officer duly authorised by the chief executive officer, any information required for the performance of the official duties of the chief executive officer or authorised officer in administering any of the public schemes specified in Part 1 of the Sixth Schedule; and ( b ) may allow the chief executive officer or authorised officer such access to any records or documents as may be necessary for the performance of those official duties. [42/2020] (6CA) Despite anything in this section, the Comptroller may allow a person who is authorised by the chief executive officer of the Inland Revenue Authority of Singapore such access to any records or documents as may be necessary for the person to conduct an audit in relation to the administration of any public scheme specified in Part 1 of the Sixth Schedule, including the audit of any information technology system used by the Inland Revenue Authority of Singapore for such administration. [27/2021] (6CB) A person authorised by the chief executive officer under subsection (6CA) — ( a ) must make and subscribe a declaration of secrecy in accordance with subsection (1)( b ); ( b ) must not disclose to any person, or allow any person access to, anything contained in the records or documents; and ( c ) must not use or make any copy of the records or documents or anything contained in the records or documents, other than for the purpose of the audit mentioned in subsection (6CA). [27/2021] (6CC) A person who contravenes subsection (6CB)( b ) or ( c ) shall be guilty of an offence. [27/2021] (6D) The Minister may by order in the Gazette amend Part 1 of the Sixth Schedule. [42/2020] (7) Despite anything in this section, the Comptroller may publish the names and such other particulars of the persons and places specified in Part 2 of the Sixth Schedule, in the form or manner that he or she thinks fit. [19/2012; 42/2020] (8) Despite anything in this section, the Comptroller may lay a complaint of professional misconduct against any person in the person’s professional dealings with the Comptroller to the appropriate authority empowered to take disciplinary action against the person and may in connection with the complaint furnish any relevant document or information. [21/2013] (9) Despite anything in this section, the Comptroller may furnish to the Government or any statutory board for any statistical or research purpose any information relating to any person in a manner that does not identify, and is not reasonably capable of being used to identify, that person. [21/2013] (9A) Despite subsections (1) and (2) and without affecting subsections (4) to (9) and (9C), the Comptroller may disclose information relating to the business, the value of the supply of any goods and services, or the income of any taxable person, to any of the following with the express consent of the taxable person: ( a ) any public officer or officer of a statutory board for the performance of his or her official duties; ( b ) any other person (called A in this subsection and subsection (9B)) who is engaged by the Government or a statutory board to assist any public officer or officer of a statutory board in performing any of the officer’s official duties if a public officer or officer of the statutory board (as the case may be), duly authorised by the Comptroller for this purpose, has obtained a declaration of secrecy from A in accordance with subsection (1). [Act 33 of 2022 wef 04/11/2022] (9B) A shall be guilty of an offence if A — ( a ) discloses to any person, or allows any person access to, any information disclosed to A under subsection (9A); or ( b ) uses or makes any copy of any record or document containing the information, other than for the purpose of rendering the assistance mentioned in subsection (9A)( b ). [Act 33 of 2022 wef 04/11/2022] (9C) Despite subsections (1) and (2) and without affecting subsections (4) to (9A), the Comptroller may disclose any information prescribed in the Tenth Schedule to any public officer or officer of a statutory board that is required for the performance of the public officer’s or officer’s official duties. [Act 33 of 2022 wef 04/11/2022] (9D) The Minister may, by order in the Gazette , amend the Tenth Schedule. [Act 33 of 2022 wef 04/11/2022] (10) In this section — “head of a law enforcement agency” means — ( a ) in relation to the Singapore Police Force, the Commissioner of Police; ( b ) in relation to the Commercial Affairs Department, the Director; ( c ) in relation to the Central Narcotics Bureau, the Director; ( d ) in relation to the Corrupt Practices Investigation Bureau, the Director; and ( e ) in relation to any other law enforcement agency, its head or equivalent; “head of the Suspicious Transaction Reporting Office” means the Director of the Commercial Affairs Department; [Act 24 of 2024 wef 14/11/2024] “law enforcement agency” means — ( a ) the Singapore Police Force; ( b ) the Commercial Affairs Department; ( c ) the Central Narcotics Bureau; ( d ) the Corrupt Practices Investigation Bureau; and ( e ) any other department of the Government charged with the responsibility of investigating any offence specified in the First or Second Schedule to the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992; [Act 24 of 2024 wef 14/11/2024] “Suspicious Transaction Reporting Office” means the office mentioned in section 5(1) of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992; [Act 24 of 2024 wef 14/11/2024] “Suspicious Transaction Reporting Officer” means a Suspicious Transaction Reporting Officer as defined in section 2(1) of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992 who is a Commercial Affairs Officer appointed under section 64 of the Police Force Act 2004. [52/2018] [Act 24 of 2024 wef 14/11/2024]


document_id: gsta-1993
provision_ref: s7
chapter: PART 3 - IMPOSITION AND EXTENT OF TAX
section: 7
title: Goods and services tax
content:
7. A tax to be known as Goods and Services Tax is charged in accordance with the provisions of this Act on the supply of goods and services (including anything treated as such a supply) and on the importation of goods. [52/2018]


document_id: gsta-1993
provision_ref: s8
chapter: PART 3 - IMPOSITION AND EXTENT OF TAX
section: 8
title: Scope of tax
content:
8. —(1) Tax is charged on any supply of goods or services made in Singapore where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by the taxable person. (1A) Without affecting subsection (1), tax is charged on any Seventh Schedule supply where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by the taxable person. [52/2018] (2) A person is a taxable person for the purposes of this Act while the person is or is required to be registered under this Act. (2A) A taxable supply is — ( a ) for subsection (1), a supply of goods or services made in Singapore other than an exempt supply; and ( b ) for subsection (1A), a Seventh Schedule supply. [52/2018] [Act 34 of 2021 wef 01/01/2022] (3) Tax on any supply of goods or services is a liability of the person making the supply and (subject to provisions on accounting and payment) becomes due at the time of supply. (4) Tax is charged, levied and payable on any importation of goods (other than an exempt import) as if it were customs duty or excise duty and as if all goods imported into Singapore are dutiable and liable to customs duty or excise duty. [19/2012]


document_id: gsta-1993
provision_ref: s9
chapter: PART 3 - IMPOSITION AND EXTENT OF TAX
section: 9
title: Registration
content:
9. —(1) The First Schedule has effect in relation to the registration of taxable persons. (2) The Minister may by order amend the First Schedule.


document_id: gsta-1993
provision_ref: s10
chapter: PART 3 - IMPOSITION AND EXTENT OF TAX
section: 10
title: Meaning of “supply”
content:
10. —(1) The Second Schedule applies for determining what is, or is treated as, a supply of goods or a supply of services. (2) Subject to any provision made by the Second Schedule and to orders made under subsection (3) — ( a ) “supply” in this Act includes all forms of supply and reverse charge supplies, but not anything done otherwise than for a consideration; ( b ) anything which is not a supply of goods but is done for a consideration (including, if so done, the granting, assignment or surrender of any right) is a supply of services. [52/2018] (3) The Minister may by order amend the Second Schedule and may also provide by order with respect to any description of transaction — ( a ) that it is treated as a supply of goods and not as a supply of services; ( b ) that it is treated as a supply of services and not as a supply of goods; or ( c ) that it is treated as neither a supply of goods nor a supply of services. (4) Without affecting subsection (3), an order made under that subsection may provide that paragraph 5(3) of the Second Schedule is not to apply, in relation to goods of any prescribed description used or made available for use in prescribed circumstances, so as to make that a supply of services under that paragraph. (5) For the purposes of this section, where goods are manufactured or produced from any other goods, those other goods are treated as incorporated in the firstmentioned goods.


document_id: gsta-1993
provision_ref: s10A
chapter: PART 3 - IMPOSITION AND EXTENT OF TAX
section: 10A
title: Making of supply: bare trustees
content:
10A. For the purposes of this Act, any supply made by a bare trustee relating to any goods, intellectual property rights or licence to use any intellectual property rights held by the bare trustee, is treated as a supply made by the persons or person for whose business the bare trustee holds the goods, rights or licence. [31/2014]


document_id: gsta-1993
provision_ref: s11
chapter: PART 3 - IMPOSITION AND EXTENT OF TAX
section: 11
title: Time of supply: general provisions
content:
11. —(1) This section and sections 11A, 11B, 11C, 12 and 12A apply for determining the time when a supply of goods or services is treated as taking place for the purposes of this Act. [20/2010; 52/2018] (2) A supply of goods or services (other than a reverse charge supply) is treated for the purposes of this Act as taking place at the time when — ( a ) the person making the supply issues an invoice or receives any consideration in respect of it; or ( b ) where both events occur, the first of the 2 events occurs, to the extent that the supply is covered by the invoice or consideration. [20/2010; 52/2018] (3) Despite subsection (2), where a supply is — ( a ) a supply of goods consisting of the grant, assignment or surrender of any interest in or right over land (other than the grant of a tenancy or lease where the whole or part of the consideration for that grant is payable periodically and attributed to separate periods of the term of the tenancy or lease); ( b ) a supply of goods or services made by a person who applies to the Comptroller for this subsection to apply in determining when the person’s supplies of goods or services take place, and the Comptroller allows the person’s application; or ( c ) a supply of goods made by an agent that is treated under section 33(2) as a supply by the agent as principal, then, unless subsection (4) applies, the supply is treated for the purposes of this Act as taking place as follows: ( d ) in the case of a supply of goods — (i) if the goods are to be removed, at the time of the removal; and (ii) if the goods are not to be removed, at the time when they are made available to the person to whom they are supplied; and ( e ) in the case of a supply of services, at the time when the services are performed, to the extent that the supply is covered by the goods that are removed or made available, or the services that are performed, as the case may be. [20/2010; 24/2011] (4) If, before the time under subsection (3), the person making a supply referred to in that subsection issues an invoice or receives any consideration in respect of it, the supply is treated as taking place at the time when — ( a ) the invoice is issued or the consideration is received; or ( b ) where both events occur, the first of the 2 events occurs, to the extent that the supply is covered by the invoice or consideration. [20/2010; 24/2011] (5) For the purpose of determining the time when a supply of goods or services (other than a reverse charge supply) is treated as taking place for the purposes of this Act, where a person provides a document to himself, herself or itself which purports to be an invoice in respect of a supply of goods or services to him, her or it by another person, the Comptroller may treat that invoice as an invoice issued by the other person as the supplier. [20/2010; 52/2018]


document_id: gsta-1993
provision_ref: s11A
chapter: PART 3 - IMPOSITION AND EXTENT OF TAX
section: 11A
title: Time of supply: exceptions to section 11(2) and (3)
content:
11A. —(1) Section 11(2) and (3) does not apply where any subsection herein applies, except to the extent specified in that subsection. [20/2010] (2) For the purposes of paragraphs 1(1) and (2), 1A(1) and (2) and 2 (in relation to sub‑paragraph (2)( a )(i) of that paragraph) of the First Schedule, the supply is treated as taking place at the time when — ( a ) the person making the supply issues an invoice or receives any consideration in respect of it; or ( b ) where both events occur, the first of the 2 events occurs, to the extent that the supply is covered by the invoice or consideration. [20/2010; 52/2018] (3) For the purposes of regulations made under section 19(13)( b ) and ( c ) in respect of tax on a supply of goods or services made to a taxable person that the taxable person may count as the taxable person’s input tax, the supply is treated as taking place at the time when — ( a ) the taxable person making the supply issues an invoice or receives any consideration in respect of it; or ( b ) where both events occur, the first of the 2 events occurs, to the extent that the supply is covered by the invoice or consideration. [20/2010] (4) Where there is a supply of goods by virtue only of a transfer or disposal of assets under paragraph 5(1) of the Second Schedule, the supply is treated as taking place — ( a ) where the goods are transferred or disposed of as specified in that paragraph for no consideration, when the goods are transferred or disposed of as specified in that paragraph; and ( b ) where the goods are transferred or disposed of as specified in that paragraph for a consideration, in accordance with section 11(2) or (3), as the case may be. [20/2010] (5) Where there is a supply of services by virtue only of paragraph 5(3) of the Second Schedule, the supply is treated as taking place — ( a ) where the goods are appropriated to the use mentioned in that paragraph for no consideration, on the last day of the supplier’s prescribed accounting period, or of each such accounting period, in which the goods are used or made available for the use; and ( b ) where the goods are appropriated to the use mentioned in that paragraph for a consideration, in accordance with section 11(2) or (3), as the case may be. [20/2010] (6) If goods (being sent or taken on approval or sale or return or similar terms) are removed before it is known whether a supply will take place, a supply of the goods is treated as taking place 12 months after the removal; except that where the person from whom the goods are removed issues an invoice or receives any consideration in respect of those goods before the expiry of the 12‑month period, a supply of the goods is treated as taking place at the time when — ( a ) the invoice is issued or the consideration is received; or ( b ) where both events occur, the first of the 2 events occurs. [20/2010]


document_id: gsta-1993
provision_ref: s11B
chapter: PART 3 - IMPOSITION AND EXTENT OF TAX
section: 11B
title: Time of supply: exceptions to section 11(2)
content:
11B. —(1) Section 11(2) does not apply to the extent any subsection herein applies. [20/2010] (2) Subject to subsection (7), where a person who is, or is required to be, registered under this Act makes a supply of goods or services to another person who is not entitled under sections 19 and 20 to credit for the whole or any part of the tax on the supply, and — ( a ) but for this subsection, the supply would under section 11(2) be treated as taking place after the date on which the person is, or is required to be, registered under this Act; and ( b ) prior to that date — (i) in the case of a supply of goods — (A) if the goods are to be removed, they had been removed; or (B) if the goods are not to be removed, they had been made available to the other person; or (ii) in the case of a supply of services, the services had been performed, then the person making the supply must, if the other person so requests, treat the supply as taking place when the goods were removed or made available, or the services were performed (as the case may be), and the supply is so treated for the purposes of this Act. [20/2010] (3) Subject to subsection (7) and section 11C(4), where a person who makes a supply of goods or services is connected within the meaning of paragraph 3 of the Third Schedule with the person to whom the supply is made, and — ( a ) in the case of a supply of goods — (i) if the goods are to be removed, they are removed; or (ii) if the goods are not to be removed, they are made available to the person to whom they are supplied; or ( b ) in the case of a supply of services, the services are performed, then the supply is treated as taking place at the end of 12 months after the goods have been removed or made available, or the services have been performed (as the case may be), to the extent that it is not covered by any invoice already issued or consideration already received. [20/2010; 52/2018] (4) The Minister may by regulations prescribe supplies of goods or services which are excluded from subsection (3). [20/2010] (5) Subject to subsections (3) and (7), where — ( a ) a person making a supply of goods or services also makes a supply of financial services referred to in paragraph 1 of Part 1 of the Fourth Schedule to the recipient of the goods or services in respect of the supply of the goods or services; and ( b ) the financial services provide for payment by instalments, then the supply of the goods or services is treated as wholly taking place at the time when — ( c ) the invoice in respect of the first instalment is issued or the first instalment is paid; or ( d ) where both events occur, the first of the 2 events occurs. [20/2010; 19/2012] (6) Subject to subsection (7), where, pursuant to a supply of goods or services — ( a ) a taxable person — (i) in the case of a supply of goods — (A) if the goods are to be removed, allows their removal; or (B) if the goods are not to be removed, makes them available to the person to whom they are supplied; or (ii) in the case of a supply of services, performs the services, as the case may be, whether on a single occasion or on different occasions; ( b ) the taxable person then ceases to be a taxable person; and ( c ) no invoice or consideration covering the whole of the supply has been issued or received (as the case may be) by the taxable person prior to the date when the person ceases to be a taxable person, the supply of goods or services is treated as taking place on the day immediately before the day the person ceases to be a taxable person, to the extent that it is not covered by any invoice already issued or consideration already received. [20/2010] (7) Subsections (2), (3), (5) and (6) do not apply in relation to — ( a ) any supply of goods referred to in section 11(3)( a ) or ( c ); or ( b ) any supply of goods or services made by a person whose application has been allowed by the Comptroller under section 11(3)( b ). [20/2010]


document_id: gsta-1993
provision_ref: s11C
chapter: PART 3 - IMPOSITION AND EXTENT OF TAX
section: 11C
title: Time of supply: reverse charge supplies
content:
11C. —(1) This section applies to determine when a reverse charge supply of a recipient mentioned in section 14 takes place for the purposes of this Act (including for the purposes of paragraph 1B of the First Schedule). [52/2018] (2) Subject to subsections (2A), (3), (3A), (4), (6) and (7), the reverse charge supply takes place when — ( a ) the person or branch that in fact supplies the distantly taxable goods or services to the recipient issues an invoice, or the recipient pays any consideration for those distantly taxable goods or services; or ( b ) where both events occur, the first of the 2 events occurs, to the extent that the supply of distantly taxable goods or services is covered by the invoice or consideration. [Act 34 of 2021 wef 01/01/2022] (2A) Subject to subsection (3A), where — ( a ) a supply of distantly taxable goods or services that is made to a recipient gives rise to a reverse charge supply; ( b ) the recipient pays an amount to the supplier (whether directly or indirectly) as tax on the supply of goods or services in fact made to the recipient purportedly under section 8(1A) (whether or not the supply was in fact chargeable to tax under section 8(1A)); and ( c ) the supplier reimburses the recipient (whether directly or indirectly) for that amount, then the recipient may treat the reverse charge supply as taking place at the earlier of — ( d ) the date on which a revised invoice in respect of the supply in fact made is issued by the supplier; and ( e ) the date on which the recipient receives the reimbursement of that amount, to the extent that the supply is covered by the revised invoice, or by consideration paid for that supply, as reduced by the reimbursement. [Act 35 of 2022 wef 01/01/2023] (3) Subject to subsection (3A), where the recipient is registered under this Act, the recipient may, for any period during which the recipient receives distantly taxable goods or services that are the subject of the recipient’s reverse charge supplies, treat each of those reverse charge supplies as taking place at the earlier of — ( a ) the date on which the supply in fact made to the recipient and giving rise to that reverse charge supply is entered into the books of account or other records of the recipient; and ( b ) the date on which the recipient pays any consideration for that supply, to the extent that the supply of distantly taxable goods or services is covered by the entry or consideration. [52/2018] [Act 34 of 2021 wef 01/01/2022] (3A) If the recipient applies subsection (3) to its reverse charge supplies, the recipient may, for a reverse charge supply in the circumstances described in subsection (2A)( a ), ( b ) and ( c ), treat the reverse charge supply instead as taking place at the earlier of — ( a ) the date on which the supply for which reimbursement of the amount was received is entered into the books of account or other records of the recipient; and ( b ) the date on which the recipient received reimbursement of the amount, to the extent that the supply is covered by the entry or consideration paid for that supply as reduced by the reimbursement. [Act 34 of 2021 wef 01/01/2023] (4) Where the reverse charge supply arises from — ( a ) a supply of distantly taxable goods mentioned in section 14(1)( a )(i), or a supply of services mentioned in section 14(1)( b )(i), that is between connected persons within the meaning of paragraph 3 of the Third Schedule; ( b ) a supply of distantly taxable goods mentioned in section 14(1)( a )(ii) or a supply of services mentioned in section 14(1)( b )(ii); or ( c ) a supply of distantly taxable goods or a supply of services mentioned in section 30(1A), then the reverse charge supply takes place at the end of 12 months after the distantly taxable goods are delivered or the services are performed (as the case may be), to the extent that it is not covered by any invoice already issued or consideration already paid. [Act 34 of 2021 wef 01/01/2022] [Act 35 of 2022 wef 01/01/2022] (5) The Minister may by regulations prescribe distantly taxable goods or services that are excluded from subsection (4). [52/2018] [Act 34 of 2021 wef 01/01/2022] (6) Where — ( a ) the recipient is a taxable person receiving distantly taxable goods or services mentioned in section 14(1); ( b ) but for this subsection, the reverse charge supply would be treated under this section as taking place after the date on which the recipient becomes a taxable person; and ( c ) the Comptroller is satisfied that the distantly taxable goods have been delivered or that the services have been performed (as the case may be), prior to that date, then the recipient may treat the reverse charge supply as taking place when the distantly taxable goods were delivered (to the extent of the delivery) or the services were performed (to the extent of the performance). [Act 34 of 2021 wef 01/01/2022] [Act 35 of 2022 wef 01/01/2022] (7) Where — ( a ) distantly taxable goods are delivered, or services are in fact performed by the person or branch mentioned in section 14(1)( b ), whether on a single occasion or on different occasions; [Act 34 of 2021 wef 01/01/2022] [Act 35 of 2022 wef 01/01/2022] ( b ) the recipient then ceases to be a taxable person; and ( c ) no invoice or consideration covering the whole of the supply has been issued or paid (as the case may be) before the recipient ceases to be a taxable person, the reverse charge supply is treated as taking place on the day immediately before the day the recipient ceases to be a taxable person, to the extent that it is not covered by any invoice already issued or consideration already paid. [52/2018] (8) Despite subsections (2), (2A), (3), (3A), (4), (6) and (7), where — ( a ) a longer period (mentioned in section 20(4) for the purposes of the adjustment of input tax claims of the recipient) is applicable under this Act to a recipient; and ( b ) the recipient satisfies such other criteria as the Comptroller may specify, then — ( c ) the recipient may elect to treat its reverse charge supplies that would (but for this subsection) take place in the longer period, as taking place on the day immediately after the last day of the longer period; and ( d ) if the recipient makes such an election and ceases on any day in a longer period to be a taxable person (called in this paragraph the day of cessation), the reverse charge supplies of the recipient that would (but for this subsection) take place in the longer period but before the day of cessation, are treated as taking place on the day immediately before the day of cessation. [52/2018] [Act 34 of 2021 wef 01/01/2022] (9) An election under subsection (8)( c ) must be made in the form and manner, and within the time, required by the Comptroller. [52/2018] (10) Where an employee pays the consideration for a reverse charge supply at an earlier date and is reimbursed by the employer as the recipient at a later date, the date on which the recipient is regarded as having paid the consideration for the purposes of this section is the later date. [Act 34 of 2021 wef 01/01/2022]


document_id: gsta-1993
provision_ref: s12
chapter: PART 3 - IMPOSITION AND EXTENT OF TAX
section: 12
title: Time of supply: directions and regulations
content:
12. —(1) Despite sections 11, 11A, 11B and 11C, the Comptroller may, at the request of a taxable person, by direction in writing alter the time at which supplies made or received by the taxable person (or such supplies made or received by the taxable person as may be specified in the direction) are treated as taking place, either — ( a ) by directing that those supplies be treated as taking place — (i) at times or on dates determined by or by reference to the occurrence of some event described in the direction; or (ii) at times or on dates determined by or by reference to the time when some event so described would in the ordinary course of events occur, the resulting times or dates being in every case earlier than would otherwise apply; or ( b ) by directing that those supplies (to the extent that they are not treated as taking place at the time any invoice is issued or any consideration is received or paid in respect thereof) be treated as taking place — (i) at the beginning of the relevant working period (as defined in the taxable person’s case in and for the purposes of the direction); or (ii) at the end of the relevant working period (as so defined). [20/2010; 52/2018] (1A) Despite sections 11, 11A and 11B, the Comptroller may, at the request of a registered (Seventh Schedule — pay only) person, by direction in writing alter the time at which any specified supply made by the person (whether or not a Seventh Schedule supply) is to be treated as taking place, by directing that that supply be treated as taking place at the time or on the date determined by or by reference to the occurrence of some event described in the direction, whether the resulting time or date is earlier or later than the time or date that would otherwise apply. [Act 34 of 2021 wef 01/01/2022] (1B) No event may be specified in the direction which results in a time or date — ( a ) that is later than the time or date that would otherwise apply; and ( b ) where the period between — (i) the time or date that would otherwise apply; and (ii) the resulting time or date, is more than that of a single prescribed accounting period applicable to the registered (Seventh Schedule — pay only) person. [Act 34 of 2021 wef 01/01/2022] (2) Despite sections 11, 11A, 11B and 11C, the Minister may by regulations — ( a ) make provision with respect to the time at which (despite sections 11, 11A, 11B, 11C and 38(4)) a supply is treated as taking place in cases where — (i) it is a supply of goods or services for a consideration the whole or part of which is determined or payable periodically, or from time to time, or at the end of any period; (ii) it is a supply of goods for consideration the whole or part of which is determined at the time when the goods are appropriated for any purpose; or (iii) there is a supply to which sections 27, 37A, 38 and 38A apply; and ( b ) prescribe when consideration for a supply of goods or services of a specified type, or provided in a specified manner, is to be regarded as having been received or paid. [20/2010; 37/2017; 52/2018] (3) Regulations made under subsection (2)( a ) may provide for goods or services to be treated as separately and successively supplied at prescribed times or intervals. [20/2010]


document_id: gsta-1993
provision_ref: s12A
chapter: PART 3 - IMPOSITION AND EXTENT OF TAX
section: 12A
title: Time of supply: transitional provision
content:
12A. Despite anything in section 11, 11A, 11B or 12, the repealed sections 11 and 12 in force immediately before 1 January 2011 apply to any supply that is — ( a ) a supply of goods pursuant to which the goods are removed or made available before 1 January 2011; or ( b ) a supply of services pursuant to which the services are performed before 1 January 2011, other than any supply to which regulations made under subsection (8) of that repealed section 12 apply. [20/2010]


document_id: gsta-1993
provision_ref: s13
chapter: PART 3 - IMPOSITION AND EXTENT OF TAX
section: 13
title: Place of supply
content:
13. —(1) This section applies for determining, for the purposes of the charge to tax, whether goods or services are supplied in Singapore. (2) If the supply of any goods does not involve their removal from or to Singapore, they are treated as supplied in Singapore if they are in Singapore and otherwise are treated as supplied outside Singapore. (3) If the supply of any goods involves their removal from Singapore, they are treated as supplied in Singapore and if it involves their removal to Singapore, they are treated as supplied outside Singapore. (4) A supply of services is treated as made — ( a ) in Singapore if the supplier belongs in Singapore; and ( b ) in another country (and not in Singapore), if the supplier belongs in that other country. (5) The Minister may by regulations provide, in relation to services generally or to particular services specified in the regulations, for varying the rules for determining where a supply of services is made.


document_id: gsta-1993
provision_ref: s14
chapter: PART 3 - IMPOSITION AND EXTENT OF TAX
section: 14
title: Reverse charge on supplies received from abroad
content:
14. —(1) This section applies where — ( a ) a supply of distantly taxable goods is — (i) made to a person (called in this section the recipient) who — (A) belongs in Singapore; (B) is a registered person, or is not a registered person but is liable to be registered under paragraph 1 or 1B of the First Schedule; and (C) is not receiving the goods as an individual in the private or personal capacity of the individual; or (ii) made by a branch of a person in a country other than Singapore through which the person carries on any business, and made to a branch of the person in Singapore through which the person (also called in this section the recipient) carries on any business; or ( b ) a supply of services is — (i) made by a person who belongs in a country other than Singapore, and made to a person (also called in this section the recipient) who — (A) belongs in Singapore; (B) is a registered person, or is not a registered person but is liable to be registered under paragraph 1 or 1B of the First Schedule; and (C) is not receiving the services as an individual in the private or personal capacity of the individual; or (ii) made by a branch of a person in a country other than Singapore through which the person carries on any business, and made to a branch of the person in Singapore through which the person (also called in this section the recipient) carries on any business, and the recipient is not entitled to credit for the full amount of the recipient’s input tax under sections 19 and 20 for the prescribed accounting period, or longer period mentioned in section 20(4)( b ), in which the distantly taxable goods or services are received. [Act 34 of 2021 wef 01/01/2022] (1AA) In addition, where one or more persons (each Y ) other than the recipient ( X ) mentioned in subsection (1) to whom the supply is made, directly benefit from the distantly taxable goods or services, and any Y — ( a ) satisfies the criteria of the recipient in subsection (1)( a )(i) or ( b )(i), as the case may be; and ( b ) is not entitled to credit for the full amount of the input tax under sections 19 and 20 for the prescribed accounting period, or longer period mentioned in section 20(4)( b ), in which the distantly taxable goods or services are received, then — ( c ) that Y is treated as a recipient to whom the supply of distantly taxable goods or services is made for the purpose of this section, to the extent of the consideration paid to the supplier (whether directly or indirectly) by that Y for the supply; and ( d ) X is the recipient only to the extent of the consideration not paid by any Y . [Act 34 of 2021 wef 01/01/2022] (1A) The condition in subsections (1) and (1AA) that the recipient is not entitled to credit for the full amount of the recipient’s input tax does not apply in relation to any input tax excluded by regulations made under section 19(14) from any credit under section 19. [33/2019] [Act 34 of 2021 wef 01/01/2022] (1B) For the purposes of this section, in determining whether goods are distantly taxable goods, if the recipient is unable to verify the location of the goods at the point of sale of the goods, or the manner or mode of transport by which the goods will be delivered to a place in the customs territory, the recipient may rely on the best available information to do so. [Act 34 of 2021 wef 01/01/2022] (2) Subject to subsections (3), (3A) and (4), all the same consequences follow under this Act (and particularly so much as charges tax on a supply and entitles a taxable person to credit for input tax) as if the recipient had himself, herself or itself supplied the goods or services in Singapore in the course or furtherance of a business for that supply, and that supply were a taxable supply. [52/2018; 33/2019] [Act 34 of 2021 wef 01/01/2022] (3) Subsection (2) applies — ( a ) in the case of distantly taxable goods — only to the extent that the goods are not excluded under the Eighth Schedule (for the purposes of subsection (1)( a )(i) and (ii), or (1)( a )(i), or (1)( a )(ii), as the case may be); and ( b ) in the case of services — only to the extent that the services are not excluded under the Eighth Schedule (for the purposes of subsection (1)( b )(i) and (ii), or (1)( b )(i), or (1)( b )(ii), as the case may be). [Act 34 of 2021 wef 01/01/2022] (3A) Subsection (2) does not apply to the extent that the recipient pays an amount as tax or as reimbursement for tax — ( a ) on the supply of the goods or services in fact made to the recipient purportedly under section 8(1A) (whether or not the supply was in fact chargeable to tax under section 8(1A)); or ( b ) on the importation of the goods pursuant to section 8(4), as the case may be. [Act 35 of 2022 wef 01/01/2023] (3B) Despite subsection (3A), for the purposes of paragraph 1B of the First Schedule, the total value of all supplies of goods and services received by the recipient in Singapore must include the value of the supplies received by the recipient in Singapore that are supplies mentioned in paragraph ( a ) of that subsection, and importations mentioned in paragraph ( b ) of that subsection on which tax was imposed as if the goods imported were not distantly taxable goods. [Act 35 of 2022 wef 01/01/2023] (4) Reverse charge supplies are not to be taken into account as supplies made by the recipient when determining the allowance of input tax in the recipient’s case under section 20(1). [52/2018] (5) Despite a recipient being entitled to credit for the full amount of the recipient’s input tax under sections 19 and 20 for the prescribed accounting period, or longer period mentioned in section 20(4)( b ), in which distantly taxable goods or services are received, the recipient may elect for all supplies made to the recipient in the circumstances under subsection (1)( a ) or ( b ) in that period to be treated as supplies of distantly taxable goods or services to which subsection (2) applies. [Act 34 of 2021 wef 01/01/2022] (6) Where a recipient who is a registered person receives any supply of distantly taxable goods or services mentioned in subsection (1)( a ) or ( b ) (as the case may be) that is excluded or to any extent excluded under the Eighth Schedule, the recipient may elect for all such supplies of distantly taxable goods or services to be made to the recipient to be treated as supplies of distantly taxable goods or services to which subsection (2) applies (and not supplies of distantly taxable goods or services to which subsection (2) does not apply by reason of subsection (3)). [Act 34 of 2021 wef 01/01/2022] (7) An election under subsection (5) or (6) must be made in the form and manner, and within the time, required by the Comptroller. [52/2018] (8) For the purposes of this section, a head office of a taxable person is treated as a branch of that taxable person. [52/2018] (9) The Minister may make regulations to provide for the circumstances in which subsection (2) does not apply to any supply made in the circumstances in subsection (1)( a )(ii) or ( b )(ii) (as the case may be) where the recipient is not entitled to credit for the full amount of the recipient’s input tax as mentioned in subsection (1). [52/2018] [Act 34 of 2021 wef 01/01/2022] (10) The Minister may by order amend the Eighth Schedule. [52/2018]


document_id: gsta-1993
provision_ref: s15
chapter: PART 3 - IMPOSITION AND EXTENT OF TAX
section: 15
title: Place where supplier or recipient of services or supplier of Seventh Schedule supplies belongs
content:
15. —(1) Subsection (3) applies for determining, in relation to any supply of services or any Seventh Schedule supply, whether the supplier belongs in one country or another. [Act 34 of 2021 wef 01/01/2022] (2) Subsections (4) and (5) apply for determining, in relation to any supply of services, whether the recipient (including a recipient mentioned in section 14(1) or a recipient who has elected to have section 14(2) applied to the recipient) belongs in one country or another. [52/2018] (3) The supplier is treated as belonging in a country if — ( a ) the supplier has in that country a business establishment or some other fixed establishment and no such establishment elsewhere; ( b ) the supplier has no such establishment in any country but the supplier’s usual place of residence is in that country; or ( c ) the supplier has such establishments both in that country and elsewhere and the supplier’s establishment which is most directly concerned with the supply is in that country. [Act 34 of 2021 wef 01/01/2022] (4) If the supply of services is made to an individual and received by him or her otherwise than for the purposes of any business carried on by him or her, he or she is treated as belonging in whatever country he or she has his or her usual place of residence. (5) Where subsection (4) does not apply, the person to whom the supply is made is treated as belonging in a country if — ( a ) either of the conditions mentioned in subsection (3)( a ) or ( b ) is satisfied; or ( b ) the person has such establishments as are mentioned in subsection (3) both in that country and elsewhere and the person’s establishment at which, or for the purposes of which, the services are most directly used or to be used is in that country. (6) For the purposes of this section (but not for any other purpose) — ( a ) a person carrying on a business through a branch or agency in any country is treated as having a business establishment there; and ( b ) “usual place of residence”, in relation to a body corporate, means the place where it is incorporated or otherwise legally constituted. (7) The Minister may make regulations to provide for the matters by which a supplier may determine whether a customer receiving a Seventh Schedule supply belongs in Singapore. [52/2018; 33/2019] [Act 34 of 2021 wef 01/01/2022]


document_id: gsta-1993
provision_ref: s16
chapter: PART 3 - IMPOSITION AND EXTENT OF TAX
section: 16
title: Rate of tax
content:
16. Tax is charged at the rate of — ( a ) 4% for the period from 1 January 2003 to 31 December 2003 (both dates inclusive); ( b ) 5% for the period from 1 January 2004 to 30 June 2007 (both dates inclusive); [Act 35 of 2022 wef 05/12/2022] ( c ) 7% for the period from 1 July 2007 to 31 December 2022 (both dates inclusive); [Act 35 of 2022 wef 05/12/2022] ( ca ) 8% for the period from 1 January 2023 to 31 December 2023 (both dates inclusive); and [Act 35 of 2022 wef 05/12/2022] ( cb ) 9% from and including 1 January 2024, and is charged on — ( d ) the supply of goods or services (including a reverse charge supply), by reference to the value of the supply as determined under this Act; and [Act 35 of 2022 wef 05/12/2022] ( e ) the importation of goods, by reference to the value of the goods as determined under this Act. [28/2007] [Act 35 of 2022 wef 05/12/2022]


document_id: gsta-1993
provision_ref: s17
chapter: PART 3 - IMPOSITION AND EXTENT OF TAX
section: 17
title: Value of supply of goods or services
content:
17. —(1) For the purposes of this Act and subject to the Third Schedule, the value of any supply of goods or services is determined in accordance with this section. (2) If the supply is for a consideration in money, its value is taken to be such amount as, with the addition of the tax chargeable, is equal to the consideration. [52/2018] [Act 34 of 2021 wef 01/01/2022] (2A) Subsection (2) does not apply to the following: ( a ) a supply from which a reverse charge supply arises; ( b ) a supply which a redeliverer is treated as making under the Seventh Schedule. [Act 34 of 2021 wef 01/01/2022] (3) If the supply (including a supply mentioned in subsection (2A)( a ) or ( b )) is not for a consideration or is for a consideration not consisting or not wholly consisting of money, the value of the supply is taken to be its open market value. [52/2018] [Act 34 of 2021 wef 01/01/2022] (3A) A reverse charge supply has a value that is of an amount equal to the consideration for the distantly taxable goods or services in fact supplied that gave rise to the reverse charge supply. [52/2018; 33/2019] [Act 34 of 2021 wef 01/01/2022] (3AA) Where a reverse charge supply arises from a supply of distantly taxable goods or services mentioned in section 14(1)( a ) or ( b ) or such supply made by a member of the group mentioned in section 30(1A), then, for the purpose of determining the value of the reverse charge supply, any amount required to be withheld as tax under the Income Tax Act 1947 must not, if included in the consideration for the supply in fact made, be deducted. [33/2019] [Act 34 of 2021 wef 01/01/2022] (3B) Where the reverse charge supply of a recipient arises from — ( a ) a supply of services mentioned in section 14(1)( b )(ii); or [Act 34 of 2021 wef 01/01/2022] ( b ) a supply of services mentioned in section 30(1A), then, for the purpose of determining the value of the reverse charge supply, any of the following that is included as part of the consideration for the services in fact supplied may be deducted: ( c ) any salary or wages relating to the employees of (as the case may be) the branch or member of the group outside Singapore making the supply of services; ( d ) interest; ( e ) any proportionate amount of mark-up in respect of such salary or wages and interest in paragraphs ( c ) and ( d ), respectively. [52/2018; 33/2019] (3C) For the purposes of the application of the Third Schedule, where the reverse charge supply arises from a supply of distantly taxable goods mentioned in section 14(1)( a )(ii) or a supply of services mentioned in section 14(1)( b )(ii), the branches mentioned in section 14(1)( a )(ii) or ( b )(ii) (as the case may be) are treated as persons connected with each other. [52/2018] [Act 34 of 2021 wef 01/01/2022] (3D) A Seventh Schedule supply of goods treated as made by a redeliverer has a value that is equal to the consideration paid for the goods by the customer. [Act 34 of 2021 wef 01/01/2022] (4) Where a supply of any goods or services (including a supply mentioned in subsection (2A)( a ) or ( b )) is not the only matter to which a consideration in money relates, the supply is deemed to be for such part of the consideration as is properly attributable to it. [52/2018] [Act 34 of 2021 wef 01/01/2022] (4A) Where a person makes a supply of related services to a customer of a Seventh Schedule supply of goods in relation to that supply of goods, the consideration for the related services is to be included as part of the consideration for the Seventh Schedule supply of goods if — ( a ) the consideration for the supply of the related services is determined by reference to those goods; ( b ) the supply of the related services is made, arranged or assisted by the supplier or underlying supplier of those goods; ( c ) the supply of the related services is directly in connection with those goods; ( d ) the supply of the related services would be zero-rated under section 21 in the absence of this subsection; and ( e ) the supply of the related services and those goods do not form a single supply. [Act 34 of 2021 wef 01/01/2022] [Act 35 of 2022 wef 01/01/2022] (4B) Subsection (4A) does not apply to a redeliverer that is treated as making a supply of goods under the Seventh Schedule. [Act 34 of 2021 wef 01/01/2022] (4C) Where a reverse charge supply arises from a supply of distantly taxable goods mentioned in section 14(1)( a ) and the recipient also receives a supply of related services, the consideration for the related services is to be included as part of the consideration for the supply of the distantly taxable goods if — ( a ) the consideration for the supply of the related services is determined by reference to those goods; ( b ) the supply of the related services is made, arranged or assisted by the supplier of those goods; ( c ) the supply of the related services is directly in connection with those goods; ( d ) the supply of the related services would, if the supply of the services were made by a taxable person in Singapore, be a supply of international services which is zero-rated under section 21 in the absence of this subsection; and ( e ) the supply of the related services and those goods do not form a single supply. [Act 34 of 2021 wef 01/01/2022] (5) For the purposes of this Act, the open market value of a supply of goods or services is taken to be the amount that would fall to be taken as its value under subsection (2) if the supply were for such consideration in money as would be payable by a person who has no relationship with any person which would affect that consideration. (6) The Minister may by order amend the Third Schedule and provide for the determination of the value of a supply of goods or services otherwise than in accordance with this section. (7) In this section — “redeliverer” and “underlying supplier” have the meanings given by paragraph 1(1) of the Seventh Schedule; “related services”, in relation to a Seventh Schedule supply of goods or a supply of distantly taxable goods that gives rise to a reverse charge supply, means the services supplied by any person (whether or not the supplier or underlying supplier of the goods) for the purposes of — ( a ) processing and preparing the goods for transportation and delivery; and ( b ) delivering the goods, or arranging or assisting in the delivery of the goods, including insurance and transportation. [Act 34 of 2021 wef 01/01/2022] [Act 35 of 2022 wef 01/01/2022]


document_id: gsta-1993
provision_ref: s18
chapter: PART 3 - IMPOSITION AND EXTENT OF TAX
section: 18
title: Value of imported goods
content:
18. —(1) For the purposes of this Act, the value of imported goods is determined as follows: ( a ) subject to paragraph ( b ), the value of the goods is the aggregate of the following: (i) the value of the goods determined in accordance with such method of valuation as may be prescribed pursuant to section 22 of the Customs Act 1960; and (ii) so far as not already included in the value referred to in sub‑paragraph (i), all taxes, duties and other charges levied either outside or, by reason of importation, within Singapore (except goods and services tax); ( b ) subject to the Third Schedule, where goods from outside Singapore enter Singapore under customs control and one or more supplies of those goods involve — (i) the goods being removed from a place under such customs control; or (ii) the goods being made available while under such customs control, the value of the goods is the aggregate of the following: (iii) the value of the last of such supplies; and (iv) so far as not already included in the value referred to in sub-paragraph (iii) — (A) all taxes, duties and other charges levied either outside or, by reason of importation, within Singapore (except goods and services tax); and (B) all costs by way of commission, packing, transport and insurance and all other costs, charges and expenses incidental to the sale and the delivery of the goods up to the port or place of importation. [20/2010] (2) In the application of the Customs Act 1960, by virtue of section 26, to any goods which are not subject to either customs duty or excise duty, such goods are construed as being under “customs control” within the meaning of section 3(2) of the Customs Act 1960 — ( a ) as if they are dutiable goods; and ( b ) as if the reference to a licensed warehouse in section 3(2) of the Customs Act 1960 includes a warehouse or other place licensed under section 37(5)( b ). [20/2010]


document_id: gsta-1993
provision_ref: s18A
chapter: PART 3 - IMPOSITION AND EXTENT OF TAX
section: 18A
title: Entry value of items of goods
content:
18A. —(1) This section applies for the purpose of determining the entry value of any item of goods. (2) Except for the purposes of determining whether the supply of any item of goods gives rise to a reverse charge supply under section 14, the entry value of the item is the consideration for the supply of the item, less all of the following amounts that are included in that consideration: ( a ) transport and insurance charges for the item for the period beginning when the item leaves the country or territory from which it is supplied and ending when it is delivered to a place in the customs territory; ( b ) any tax chargeable on the supply of the item under section 8; ( c ) any customs duty or excise duty. (3) For the purposes of subsection (2), the supplier of the goods may use a reasonable estimate of any of the amounts mentioned in subsection (2)( a ), ( b ) and ( c ), based on the information available to the supplier at the point of sale of the goods. (4) Instead of applying subsections (2) and (3), the supplier may elect for the entry value of any item of goods to be the value determined in accordance with section 18 for the item. (5) An election made under subsection (4) must be made by notifying the Comptroller in such form and manner and within such time as the Comptroller may require. (6) For the purposes of determining whether the supply of any item of goods gives rise to a reverse charge supply under section 14, the entry value of the item is the value determined in accordance with section 18 for the item. [Act 34 of 2021 wef 01/01/2022]


document_id: gsta-1993
provision_ref: s19
chapter: PART 4 - CREDIT FOR INPUT TAX AGAINST OUTPUT TAX
section: 19
title: Credit for input tax against output tax
content:
19. —(1) A taxable person must, in respect of supplies made by the taxable person, account for and pay tax by reference to such accounting periods as the Minister may by regulations prescribe (called in this Act a prescribed accounting period) at such time and in such manner as may be determined by the regulations and such regulations may make different provisions for different circumstances. (2) Subject to this section, a taxable person is entitled at the end of each such period to credit for so much of the taxable person’s input tax as is allowable under section 20, and then to deduct that amount from any output tax that is due from the taxable person. (3) Subject to subsection (4) — ( a ) “input tax”, in relation to a taxable person, means the following: (i) tax on the supply to the taxable person of any goods or services; (ii) tax on the reverse charge supply treated as made by the taxable person (as a recipient) to himself, herself or itself under section 14(2); (iii) tax paid or payable by the taxable person on the importation of any goods, being (in any such case) goods or services used or to be used for the purpose of any business carried on or to be carried on by the taxable person; and ( b ) “output tax” means tax on supplies which a taxable person makes. [52/2018] (3A) For the purpose of subsection (3)( a )(iii), tax payable by a taxable person on the importation of goods does not include any tax that is accountable pursuant to regulations made under section 27A until such time as the tax has in fact been accounted for in accordance with those regulations. [20/2010; 52/2018] (4) Where — ( a ) goods or services supplied to a taxable person; ( b ) distantly taxable goods or services that are the subject of a reverse charge supply of a taxable person; or [Act 34 of 2021 wef 01/01/2022] ( c ) goods imported by a taxable person, are used or to be used partly for the purposes of a business carried on or to be carried on by the taxable person and partly for other purposes, tax on supplies and importations must be apportioned so that only so much as is referable to the taxable person’s business purposes is counted as the taxable person’s input tax. [52/2018] (5) Subject to subsections (5A), (6) and (7), if either no output tax is due at the end of the period, or the amount of the credit exceeds that of the tax, then, the amount of the credit or (as the case may be) the amount of the excess must be paid to the taxable person by the Comptroller. [20/2010] (5A) In an accounting period — ( a ) where the tax accounted for by the taxable person pursuant to regulations made under section 27A is equal to or exceeds the amount of credit or excess referred to in subsection (5), the amount of the credit or excess is nil; and ( b ) where the tax accounted for is less than the amount of credit or excess, the amount of the credit or excess is the amount of the credit or excess less the amount of that tax. [20/2010] (6) The whole or any part of the credit may, subject to and in accordance with regulations, be held over to be credited in and for a subsequent period; and the regulations may allow for it to be so held over either on the taxable person’s own application or in accordance with general or special directions given by the Comptroller from time to time. (7) Where at the end of any period an amount is due under subsection (5) to a taxable person who has failed to submit returns, to comply with any reasonable request by the Comptroller for information or to pay tax or penalty for any period as required by this Act, the Comptroller may — ( a ) withhold payment of that amount until that person has submitted the returns, complied with the request or paid the tax or penalty, as the case may be; and ( b ) deduct from the amount due any tax or penalty which the taxable person is liable to pay and which remains unpaid. (8) No deduction may be made under subsection (2) nor any payment made under subsection (5), except on a claim made in the manner and within the time prescribed by regulations. (9) In the case of a person who has made no taxable supplies in the period concerned or any previous period, payment under subsection (5) shall be made subject to conditions (if any) imposed by the Comptroller as the Comptroller thinks fit, including conditions as to repayment in specified circumstances. (10) Subject to subsections (8) and (9), any payment due under subsection (5) must be paid within the time prescribed by regulations. (10A) Where the Comptroller makes any payment under subsection (5), the Comptroller may deduct from the payment any expenses that the Comptroller may incur in making the payment. [52/2018] (11) If the Comptroller fails to make payment within the prescribed time, interest on such amount as is outstanding is, subject to such conditions as may be prescribed, to be paid to the taxable person at the rate prescribed and calculated in accordance with the regulations. (12) Except as the Comptroller otherwise allows, where — ( a ) a taxable person fails to pay the taxable person’s supplier the consideration or any part thereof for the supply of any goods or services made by the taxable person’s supplier to the taxable person; and ( b ) the taxable person has credited under subsection (2) the input tax to which the consideration or the part thereof which the taxable person failed to pay relates, the taxable person must account of an amount equal to such input tax — ( c ) in the prescribed accounting period during which the initial specified period expires; and ( d ) in accordance with the method which the taxable person was required to use when the taxable person first credited the input tax, and the taxable person must repay such amount to the Comptroller at the same time as any tax in respect of the prescribed accounting period would be payable by the taxable person. [38/2005] (12A) Where a taxable person — ( a ) has complied with subsection (12); and ( b ) during the subsequent specified period, pays the taxable person’s supplier the whole or part of the consideration for the supply of goods or services referred to in subsection (12)( a ), the taxable person is entitled to treat an amount equal to the input tax relating to the payment referred to in paragraph ( b ) as if it were input tax for the prescribed accounting period during which the payment was made. [38/2005] (13) The Minister may by regulations provide — ( a ) for tax on the supply of goods or services to a taxable person, or paid or payable by the taxable person on the importation of goods, to be treated as the taxable person’s input tax only if and to the extent that the charge to tax is evidenced and quantified by reference to such documents as may be specified in the regulations or as the Comptroller may direct either generally or in particular cases or classes of cases; ( b ) for a taxable person to count as the taxable person’s input tax, in such circumstances, to such extent and subject to such conditions as may be prescribed, tax on the supply to the taxable person of goods or services or paid by the taxable person on the importation of goods even though the taxable person was not a taxable person at the time of the supply or payment; ( c ) for a taxable person that is a body corporate to count as its input tax, in such circumstances, to such extent and subject to such conditions as may be prescribed, tax on the supply or importation of goods acquired for it before its incorporation or on the supply of services before that time for its benefit or in connection with its incorporation; and ( d ) in the case of a person who has been, but is no longer, a taxable person, for the person to be paid by the Comptroller the amount of any tax on a supply of services made to the person for the purposes of the business carried on by the person when the person was a taxable person. (14) The Minister may by regulations provide, in relation to such supplies and importations as the regulations may specify, that tax charged on them or any part thereof is to be excluded from any credit under this section; and — ( a ) any such provision may be framed by reference to the description of goods or services supplied or goods imported, the person by whom they are supplied or imported or to whom they are supplied, the purposes for which they are supplied or imported, or any circumstances whatsoever; and ( b ) such regulations may contain provision for consequential relief from output tax. (14A) For the purposes of this section, where a supply of any goods or intellectual property rights is made by way of a sale, lease or licence of any interest in or right over the goods or intellectual property rights to a bare trustee (with such interest or right to be held as a bare trustee), the supply to the bare trustee is treated as a supply made to the persons or person for whose business the bare trustee holds the interest or right. [31/2014] (15) In this section — “initial specified period” means a period of 12 months after the due date for payment of the consideration or the part thereof (as the case may be) by the taxable person to the taxable person’s supplier; “subsequent specified period” means — ( a ) where the prescribed accounting period during which the relevant input tax was first credited under subsection (2) ends before 1 January 2007, a period — (i) commencing on the day immediately following the end of the initial specified period; and (ii) ending on a day 6 years after the end of that prescribed accounting period; or ( b ) where the prescribed accounting period during which the relevant input tax was first credited under subsection (2) ends on or after 1 January 2007, a period — (i) commencing on the day immediately following the end of the initial specified period; and (ii) ending on a day 5 years after the end of that prescribed accounting period. [38/2005; 28/2007; 42/2020]


document_id: gsta-1993
provision_ref: s20
chapter: PART 4 - CREDIT FOR INPUT TAX AGAINST OUTPUT TAX
section: 20
title: Input tax allowable under section 19
content:
20. —(1) The amount of input tax for which a taxable person is entitled to credit at the end of any prescribed accounting period is so much of the input tax for the period (that is input tax on supplies and importations in the period) as is allowable by or under regulations as being attributable to supplies within subsection (2). (2) The supplies within this subsection are the following supplies made or to be made by the taxable person in the course or furtherance of the taxable person’s business: ( a ) taxable supplies; ( aa ) supplies permitted to be made under section 27 or regulations made under section 27 without payment of the tax chargeable on the supplies; ( ab ) supplies of investment precious metals referred to in Part 1 of the Fourth Schedule, where any such supply — (i) is made by an approved person referred to in section 37B; and (ii) is a supply that directly follows the refinement of goods (as defined in section 37B(2)) into such metals; ( b ) supplies outside Singapore which would be taxable supplies if made in Singapore; ( c ) such other supplies outside Singapore as the Minister may by regulations specify for the purposes of this subsection; ( d ) supplies which section 37 or regulations made under section 37A provide are to be disregarded for the purposes of this Act and which would otherwise be taxable supplies. [19/2012] (2A) Despite subsection (1), a taxable person is not entitled to credit for any input tax on any supply made to the taxable person which the taxable person knew or should have known was a part of any arrangement to cause loss of public revenue (whether or not the loss was in fact caused). [42/2020] (2B) For the purpose of subsection (2A), an arrangement to cause loss of public revenue is an arrangement comprising 2 or more supplies (whether or not the supplies are in the same chain of supply or in different chains of supply), the effect of which is that one or more persons evade or avoid paying any amount of tax, or is able to seek to obtain any credit for or refund of tax which the person or persons would not otherwise be able to obtain. [42/2020] (2BA) In subsections (2A) and (2B) — ( a ) a supply includes a purported supply; and ( b ) a chain of supplies includes a chain of purported supplies, and a chain of supplies and purported supplies, and subsections (2D) to (2G) and the Ninth Schedule are to be construed accordingly. [Act 35 of 2022 wef 01/01/2023] (2C) Illustrations of an arrangement mentioned in subsection (2A) are set out in the Ninth Schedule, and the Minister may by order in the Gazette amend the Ninth Schedule. [42/2020] (2D) For the purposes of this Act, a taxable person should have known that a supply made to the taxable person was a part of an arrangement mentioned in subsection (2A) if — ( a ) the circumstances connected with the supply made to the taxable person or with a supply made by the taxable person, or both, carried a reasonable risk of the supply being a part of such arrangement; and ( b ) the taxable person, before making a claim for credit for the input tax on the supply to the person — (i) did not take reasonable steps to ascertain whether the supply was a part of such arrangement; or (ii) took reasonable steps to ascertain whether the supply was a part of such arrangement and — (A) concluded that the supply was not a part of such arrangement and the conclusion is not one that a reasonable person would have made; (B) was unable to conclude that the supply was not a part of such arrangement; or (C) did not make any conclusion as to whether the supply was or was not a part of such arrangement. [42/2020] (2E) To avoid doubt — ( a ) subsection (2D) applies in a case mentioned in paragraph ( b )(i) of that subsection even if a reasonable person, after having taken reasonable steps, would have concluded that the supply was not a part of an arrangement mentioned in subsection (2A); and ( b ) subsection (2D) applies in a case mentioned in paragraph ( b )(ii)(B) or (C) of that subsection even if a reasonable person would have concluded that the supply was not a part of an arrangement mentioned in subsection (2A). [42/2020] (2F) To avoid doubt, where — ( a ) the taxable person took reasonable steps to ascertain whether the supply was a part of an arrangement mentioned in subsection (2A) and concluded that the supply was not a part of such arrangement; and ( b ) the conclusion is one that a reasonable person would have made, then, the person is not a person who should have known that the supply was a part of such arrangement, for the purposes of this Act. [42/2020] (2G) The circumstances for the purposes of subsection (2D) include the following: ( a ) any of the supplies in question is not a supply which the taxable person would ordinarily enter into, given the nature and extent of the taxable person’s business; ( b ) the value of any of the supplies in question is substantially in excess of the value of the assets of the business carried on by the taxable person or the risks required to be borne by the taxable person for the supply; ( c ) the reasonableness or commerciality of any of the supplies in question is questionable, for instance, where there is a ready supplier to the taxable person and a ready buyer from the taxable person for the same goods or services in circumstances where the need for the taxable person as an intervening supplier is unnecessary; ( d ) the consideration for the supply to the taxable person, or for any supply by the taxable person to a buyer, are pre‑determined, or the profit of the taxable person is guaranteed; ( e ) the arrangement for payment of the consideration for the supply to the taxable person does not accord with usual business practice; ( f ) the taxable person has little or no knowledge of or past dealing with the supplier to the taxable person or the buyer from the taxable person, or both. [42/2020] (3) Regulations may provide for treating some or all supplies of goods or services by any person as taxable supplies — ( a ) where the tax attributable to exempt supplies would be less than such amount, or less than such part of the whole of the input tax, as may be prescribed; ( b ) where such supplies are made to a taxable person for the purpose of any business carried on by the taxable person; or ( c ) in other prescribed circumstances. (4) The Minister may make regulations for securing a fair and reasonable attribution of input tax to supplies within subsection (2), and any such regulations may provide for — ( a ) determining a proportion by reference to which input tax for any prescribed accounting period is to be provisionally attributed to those supplies; ( b ) adjusting, in accordance with a proportion determined in like manner for any longer period comprising 2 or more prescribed accounting periods or parts thereof, the provisional attribution for any of those periods; and ( c ) the making of payments in respect of input tax, by the Comptroller to a taxable person (or a person who has been a taxable person) or by a taxable person (or a person who has been a taxable person) to the Comptroller, in cases where events prove inaccurate an estimate on the basis of which an attribution was made. (5) Without limiting subsection (4), regulations made under that subsection may — ( a ) make different provisions for different circumstances and, in particular, for different descriptions of goods or services; and ( b ) contain such incidental and supplementary provisions as appear to the Minister necessary or expedient.


document_id: gsta-1993
provision_ref: s21
chapter: PART 5 - RELIEFS
section: 21
title: Zero-rating for exports and international services
content:
21. —(1) Subject to this section and sections 21A, 21B and 21C, a supply of goods is zero‑rated only if the goods are exported and a supply of services is zero‑rated only if the services are international services. [28/2007; 19/2012] (2) Where a taxable person supplies goods or services and the supply is zero‑rated, then, whether or not tax would be chargeable on the supply apart from this section — ( a ) no tax is charged on the supply; but ( b ) it is in all other respects treated as a taxable supply, and accordingly the rate at which tax is treated as charged on the supply is nil. (3) A supply of services is treated as a supply of international services where the services or the supply are for the time being of any of the following descriptions: ( a ) services (not being ancillary transport activities such as loading, unloading and handling) comprising the transport of passengers or goods — (i) in the case of transport by air or land, where the transportation is — (A) from a place outside Singapore to another place outside Singapore; (B) from a place in Singapore to a place outside Singapore; or (C) from a place outside Singapore to a place in Singapore; and (ii) in the case of transport by sea, where the transportation is — (A) from a place outside Singapore to another place outside Singapore; or (B) from a place in Singapore or to a place in Singapore, and substantially outside Singapore; (iii) [ Deleted by Act 20 of 2010 ] ( b ) services (including any ancillary transport activities such as loading, unloading and handling) comprising the transport of goods from a place in Singapore to another place in Singapore to the extent that those services are supplied by the same supplier as part of the supply of services to which paragraph ( a )(i) and (ii) (other than in relation to any transportation that is from a place outside Singapore to another place outside Singapore) applies; ( c ) services (other than the letting on hire of any means of transport) — (i) supplied before 1 January 2023, and comprising the insuring or the arranging of the insurance or the arranging of the transport of passengers or goods to which any provision of paragraphs ( a ) and ( b ) applies; or (ii) supplied on or after 1 January 2023, and comprising — (A) the insuring of the transport of passengers to whom any provision of paragraph ( a ) applies; or (B) the insuring or the arranging of the insurance or the arranging of the transport of goods, to which any provision of paragraphs ( a ) and ( b ) applies; [Act 35 of 2022 wef 01/01/2023] ( d ) the letting on hire of any means of transport for use in a place outside Singapore throughout the period of the hiring which — (i) are exported by the lessor to such a place; or (ii) are in such a place at the time of the supply; ( e ) subject to subsections (4B) and (4E), services supplied directly in connection with land or any improvement thereto situated outside Singapore; [Act 35 of 2022 wef 01/01/2023] ( f ) subject to subsection (4B), services supplied directly in connection with goods situated outside Singapore when the services are performed; ( g ) subject to subsection (4B), services supplied directly in connection with goods for export outside Singapore and supplied to a person who belongs in a country other than Singapore, at the time the services are performed; ( h ) prescribed financial services supplied in connection with goods — (i) for export outside Singapore; or (ii) the supply of which involves the removal of the goods from a place outside Singapore to another place outside Singapore; ( i ) services of any of the following descriptions which are performed wholly outside Singapore: (i) cultural, artistic, sporting, educational or entertainment services; (ii) exhibition or convention services; (iii) services ancillary to the services in sub-paragraph (i) or (ii), including that of organising the performance of those services outside Singapore, except where, at the time of the performance of those services, there is no necessary connection between — (iv) the place where the services are physically performed; and (v) the location of the customer of the services (as defined in paragraph 2 of the Seventh Schedule); [Act 34 of 2021 wef 01/01/2023] ( j ) subject to subsections (4B) and (4C), services supplied — (i) under a contract with a person who belongs in a country outside Singapore; and (ii) which directly benefit — (A) a person who belongs in a country other than Singapore and who is outside Singapore at the time the services are performed; or (B) a registered person who belongs in Singapore; ( k ) prescribed services supplied — (i) under a contract with a person wholly in the person’s business capacity (and not in the person’s private or personal capacity) and who in that capacity belongs in a country outside Singapore; and (ii) which directly benefit — (A) a person wholly in the person’s business capacity (and not in the person’s private or personal capacity) and who in that capacity belongs in a country other than Singapore; or (B) a registered person who belongs in Singapore; ( l ) prescribed services in connection with — (i) the handling of ships or aircraft; or (ii) the handling or storage of goods carried in any ship or aircraft; ( m ) pilotage, salvage or towage services performed in relation to ships or aircraft; ( n ) services comprising the surveying of any ship or aircraft or the classification of any ship or aircraft for the purposes of any register; ( o ) the supply (including the letting on hire) of any ship or aircraft; ( p ) prescribed services comprising the repair, maintenance, broking or management of any ship or aircraft; ( q ) prescribed services comprising the provision of any means of telecommunication transmitted — (i) from a place outside Singapore to another place outside Singapore; (ii) from a place in Singapore to a place outside Singapore; or (iii) from a place outside Singapore to a place in Singapore; ( r ) services supplied in relation to a trust, where the services and the person supplying the services satisfy such conditions as may be prescribed; ( s ) services supplied — (i) under a contract with a person who belongs in a country outside Singapore; and (ii) which directly benefit — (A) a person who belongs in a country other than Singapore; or (B) a registered person who belongs in Singapore, relating to the co-location in Singapore of computer server equipment belonging to the person referred to in sub‑paragraph (i) or (ii); ( t ) prescribed services in connection with the provision of an electronic system relating to the import of goods into or the export of goods out of Singapore; ( u ) subject to subsection (4D), services supplied before 1 January 2022 comprising either of or both — (i) the supply of a right to promulgate an advertisement by means of any medium of communication; and (ii) the promulgation of an advertisement by means of any medium of communication, where the Comptroller is satisfied that the advertisement is intended to be substantially promulgated outside Singapore; [Act 34 of 2021 wef 01/01/2022] ( v ) the supply (including the letting on hire) of any air container or sea container, which is used or to be used for the international transportation of goods and which complies with such other requirements as may be prescribed; ( w ) prescribed services comprising the repair, maintenance or management of any air container or sea container, which is used or to be used for the international transportation of goods and which complies with such other requirements as may be prescribed; ( x ) the supply (including the letting or hire) of qualifying aircraft parts that are certified as airworthy by — (i) in relation to an aircraft that is not a military aircraft, a person certificated by a national civil aviation authority; and (ii) in relation to a military aircraft, the government owning that aircraft; or ( y ) prescribed services supplied directly in connection with prescribed goods — (i) under a contract with a person who belongs in a country outside Singapore; and (ii) which directly benefit — (A) a person who belongs in a country other than Singapore; or (B) a registered person who belongs in Singapore, if, at the time the prescribed services are performed, the prescribed goods are — (iii) at an approved warehouse; or (iv) at any place from which they may not be removed except with the permission of the proper officer of customs (and by virtue of which the prescribed goods remain under customs control), if — (A) the goods have been brought to that place from an approved warehouse for the purpose of the repair of, maintenance of or performance of any other similar service on the goods, or for the purpose of an auction, an exhibition or any other similar event involving the display of goods; and (B) the goods will be returned to any approved warehouse after the activity or event mentioned in sub‑paragraph (A). [38/2005; 28/2007; 33/2008; 19/2009; 20/2010; 24/2011; 19/2012; 52/2018] (4) For the purposes of subsections (3), (6), (6AA), (6A) and (6B) — ( a ) “aircraft” means any aircraft — (i) that is wholly used or intended to be wholly used for travel — (A) from a place outside Singapore to another place outside Singapore; (B) from a place in Singapore to a place outside Singapore; or (C) from a place outside Singapore to a place in Singapore; or (ii) that is a military aircraft; “approved warehouse” means a warehouse or other premises approved by the Comptroller as an approved warehouse; “co-location”, in relation to computer server equipment, means the provision of a physical environment for the operation of the computer server equipment; “non-international aircraft” means any aircraft — (i) that is not wholly used or intended to be wholly used for travel — (A) from a place outside Singapore to another place outside Singapore; (B) from a place in Singapore to a place outside Singapore; or (C) from a place outside Singapore to a place in Singapore; and (ii) that is not a military aircraft; “qualifying aircraft parts” means such parts and equipment as are designed and built for exclusive use on an aircraft; “ship” means any ship (including an oil rig) but does not include any ship — (i) that is licensed under the Maritime and Port Authority of Singapore Act 1996 as a passenger harbour craft or pleasure craft; (ii) in respect of which a vessel permit has been granted by the Public Utilities Board under regulations made under the Public Utilities Act 2001; or (iii) that is designed or adapted for use for recreation or pleasure and is so used within Singapore (unless the use within Singapore is for such purpose that is incidental to its use outside Singapore as the Comptroller may allow); ( b ) the services in subsection (3)( e ) include — (i) services in the course of the construction, alteration, repair, maintenance or demolition of any building or any civil engineering work; and (ii) services such as are supplied by estate agents and auctioneers, architects, surveyors, engineers and others involved in matters relating to land; and ( c ) the supply in subsection (3)( o ) of a ship or an aircraft (as the case may be) includes the supply of services under a charter of that ship or aircraft except where the services supplied under such a charter consist of any of the following: (i) transport of passengers; (ii) accommodation; (iii) entertainment; (iv) catering of food or beverage; (v) education, being services performed substantially in Singapore. [19/2009; 20/2010; 24/2011; 1/2016] (4A) For the purposes of subsection (3)( j ), ( k ), ( s ) and ( y ), the person with whom the contract is made and the person who directly benefits from the services may be the same person or different persons. [19/2012] (4AA) The services mentioned in subsection (3)( a ), ( b ) and ( c ) do not include any services comprising the transport by a taxable person who is a redeliverer (as defined in paragraph 1(1) o


document_id: gsta-1993
provision_ref: s21A
chapter: PART 5 - RELIEFS
section: 21A
title: Zero-rating of supply of certain tools, machinery and prototypes
content:
21A. —(1) Subject to such conditions as the Minister may prescribe, the supply by any taxable person of — ( a ) any prescribed tool or prescribed machinery used in the manufacture of goods; ( b ) any services directly in connection with such tool or machinery; or ( c ) any prototype of such tool or machinery, to a person who belongs in a country outside Singapore and who is not a registered person or is a registered (Seventh Schedule — pay only) person, is zero‑rated where such tool or machinery is used in Singapore for the manufacture of goods for the person who belongs in a country outside Singapore. [28/2007; 33/2008; 52/2018] (2) Where a supply of goods or services by a taxable person is zero‑rated under subsection (1), then, whether or not tax would be chargeable on the supply apart from this section — ( a ) no tax is charged on the supply; but ( b ) it is in all other respects treated as a taxable supply, and accordingly the rate at which tax is treated as charged on the supply is nil. [28/2007] (3) [ Deleted by Act 34 of 2021 wef 01/01/2023 ]


document_id: gsta-1993
provision_ref: s21B
chapter: PART 5 - RELIEFS
section: 21B
title:
Zero-rating of sale or letting on hire of goods to approved taxable person in shipping or marine industry

content:
21B. —(1) The Minister may by regulations, in relation to a sale or letting on hire of goods for a prescribed purpose made by any taxable person to a taxable person in the shipping or marine industry who is approved by the Comptroller, permit the supply to be zero‑rated. [24/2011; 31/2014] (2) Where a supply by a taxable person is zero-rated under subsection (1), then, whether or not tax would be chargeable on the supply apart from this section — ( a ) no tax is charged on the supply; but ( b ) it is in all other respects treated as a taxable supply, and accordingly the rate at which tax is treated as charged on the supply is nil. [24/2011] (3) Regulations made under subsection (1) may — ( a ) require the taxable person approved by the Comptroller and to whom a supply referred to in subsection (1) has been made to account for the tax on the supply that would, but for regulations made under subsection (1), be chargeable on the supply, in such circumstances, and in such form and manner and within such time, as may be prescribed; and ( b ) where any requirement of the regulations is not complied with or in such other circumstances as may be prescribed, require an amount equivalent to the tax that would, but for subsection (1), be chargeable on the supply to be accounted for. [24/2011] (4) The Comptroller may, for the protection of revenue, impose conditions or restrictions in relation to any supply referred to in subsection (1). [24/2011] (5) [ Deleted by Act 34 of 2021 wef 01/01/2023 ]


document_id: gsta-1993
provision_ref: s21C
chapter: PART 5 - RELIEFS
section: 21C
title: Zero-rating of grant or assignment of lease, tenancy or licence to occupy land
content:
21C. —(1) The grant or assignment by any taxable person of a lease, tenancy or licence to occupy land where the lease, tenancy or licence — ( a ) is granted or assigned under a contract with a person who belongs in a country outside Singapore; and ( b ) directly benefits a person who belongs in a country other than Singapore, is zero-rated if — ( c ) the taxable person has made an application to and the Comptroller has approved the application for a warehouse or other premises to be an approved warehouse; ( d ) the whole of the land which is the subject of the lease, tenancy or licence is part of the approved warehouse; and ( e ) the land which is the subject of the lease, tenancy or licence is used by the taxable person in the taxable person’s business of storing prescribed goods other than the goods of the taxable person. [24/2011] (2) Where a supply by a taxable person is zero‑rated under subsection (1), then, whether or not tax would be chargeable on the supply apart from this section — ( a ) no tax is charged on the supply; but ( b ) it is in all other respects treated as a taxable supply, and accordingly the rate at which tax is treated as charged on the supply is nil. [24/2011] (3) In this section, “approved warehouse” has the meaning given by section 21(4)( a ). [24/2011]


document_id: gsta-1993
provision_ref: s22
chapter: PART 5 - RELIEFS
section: 22
title: Exempt supply and exempt import
content:
22. —(1) A supply of goods or services is an exempt supply if it is of a description or of a class for the time being specified in Part 1 of the Fourth Schedule. [19/2012] (1A) An importation of goods is an exempt import if it is of a description or of a class for the time being specified in Part 2 of the Fourth Schedule. [19/2012] (2) The Minister may by order vary the description of — ( a ) financial services in paragraph 1 of Part 1, and paragraphs 1 and 3 of Part 3, of the Fourth Schedule by adding to or deleting from the Fourth Schedule or by varying any description or class of financial services for the time being specified in the Fourth Schedule; or ( b ) investment precious metals in paragraph 1 of Part 2, and paragraph 2 of Part 3, of the Fourth Schedule by adding to or deleting from the Fourth Schedule or by varying any description or class of investment precious metals for the time being specified in the Fourth Schedule. [19/2012] (3) The Fourth Schedule may be varied so as to describe a supply of financial services by reference to other matters unrelated to the characteristics of the services.


document_id: gsta-1993
provision_ref: s23
chapter: PART 5 - RELIEFS
section: 23
title: Relief on supply of certain goods under Margin Scheme
content:
23. —(1) The Minister may by regulations make provision for securing a reduction of the tax chargeable on the supply of goods of such descriptions as may be specified in the regulations in cases where no tax was chargeable on a previous supply of the goods and such other conditions are satisfied as may be specified in the regulations or as may be imposed by the Comptroller. [20/2010] (2) Tax chargeable on the supply of goods referred to in subsection (1) is (unless otherwise provided in regulations made under this section) reduced to the tax charged as if the supply of such goods was for a consideration equal to the excess of A–B, where — ( a ) A is the consideration for which the goods are supplied; and ( b ) B is the consideration for which the goods were acquired, and accordingly where there is no excess, the tax is not charged. (3) Regulations made under this section may include provisions — ( a ) for giving relief from the tax chargeable on the importation of goods of the description specified in the regulations; and ( b ) for securing a similar reduction where no tax was chargeable on the importation of goods of that description as where no tax was chargeable on a previous supply of the goods. (4) Regulations made under this section may extend to cases where the previous supply or the importation took place before tax was chargeable on any supply or importation. (5) This section applies, with the necessary modifications, in relation to cases where consequential relief from tax was given on a previous supply by regulations made under section 19(14) but the relief did not extend to the whole amount of the tax. (6) Regulations made under this section may make different provisions for goods of different descriptions and for different circumstances. (7) In this section, references to a supply on which no tax was chargeable include references to a transaction treated by virtue of an order under section 10(3) as neither a supply of goods nor a supply of services. (8) This section does not apply to — ( a ) a supply which is a letting on hire; ( b ) a supply if an invoice or similar document showing an amount as being tax or as being attributable to tax is issued in respect of the supply; and ( c ) any supply by a taxable person where the taxable person fails to keep such records and accounts as the Comptroller may in writing specify or to comply with such conditions as the Comptroller may impose.


document_id: gsta-1993
provision_ref: s24
chapter: PART 5 - RELIEFS
section: 24
title: Relief from tax on importation and supply of goods
content:
24. —(1) The Minister may by order make provision for giving relief from the whole or part of the tax chargeable on the importation of goods or the subsequent supply of imported goods, subject to such conditions (including conditions prohibiting or restricting the disposal of or dealing with the goods) as may be imposed by or under the order, if and so far as the relief appears to the Minister to be necessary or expedient. (2) The Minister may by order make provision for remitting or repaying, if the Minister thinks fit and subject to such conditions as may be imposed in the order, the whole or part of the tax chargeable on the importation of any goods which are shown to the satisfaction of the Comptroller to have been previously exported from Singapore. (3) The Minister may by order make provision for remitting or repaying, subject to such conditions as may be imposed in the order, the whole or part of the tax chargeable on the importation of any goods if the Comptroller is satisfied that — ( a ) the whole or substantially the whole of the goods have been or are to be re-exported; or ( b ) the whole or substantially the whole of the goods have been or are to be incorporated or affixed to goods which have been or are to be exported, and where the Comptroller thinks fit to do so in all the circumstances and having regard to the tax chargeable on the supply of similar goods in Singapore. (4) The Minister may, having regard to any international agreement or arrangement and subject to such conditions as the Minister may impose, give to any person — ( a ) relief from, or a remission or refund of, the whole or part of any tax chargeable on the importation of goods or supply of goods or services by the person; or ( b ) a refund of the whole or part of any tax on the supply of goods or services to the person — (i) which, if the person were a taxable person, would be the person’s input tax; or (ii) for which, as a taxable person, the person is not entitled to any credit as input tax under this Act, if the relief, remission or refund appears to the Minister to be necessary or expedient to give effect to the agreement or arrangement. (5) In any case where — ( a ) it is proposed that goods which have been imported by any person (called in this subsection the original importer) with the benefit of relief under subsection (1) or (4) are to be transferred to another person (called in this subsection the transferee); and ( b ) on an application made by the transferee, the Comptroller directs that this subsection applies, this Act has effect as if, on the date of the transfer of the goods (and in place of the transfer) the goods were exported by the original importer and imported by the transferee and, accordingly, where appropriate, any provision made under subsection (1) or (4) has effect in relation to the tax chargeable on the importation of goods by the transferee.


document_id: gsta-1993
provision_ref: s25
chapter: PART 5 - RELIEFS
section: 25
title: Refund or remission of tax in certain cases
content:
25. —(1) The Minister may by regulations provide for the refund or remission of tax chargeable on the supply of goods or services, or on the importation of goods on a claim made in cases of bad debt or insolvency or in such other circumstances and by such person or body as may be prescribed. (2) Without limiting subsection (1), such regulations may — ( a ) require a claim to be made within such time and in such form and manner as may be specified by or under the regulations; ( b ) require a claim to be evidenced and quantified by reference to such records and other documents preserved for such period, not exceeding 3 years after the making of the claim, as may be so specified; ( c ) provide for determining what amount (if any) is the outstanding amount of the consideration in particular cases including but not limited to those cases involving part payment or mutual debts; ( d ) provide for the apportionment of tax attributable to the supply of goods or services for the purposes of carrying on the business or of exempt supplies or of any other purpose; ( da ) provide for the circumstances in which, instead of a refund of any amount being made to a person, the amount may or is to be used to reduce the whole or any part of any tax due or which may become due from the person under this Act, by the whole or any part of such amount and to further provide that — (i) the amount of the tax due from the person is reduced by the amount of the reduction; and (ii) the amount of the reduction is, to the extent of that amount, deemed to have been refunded to the person by the Comptroller; ( db ) provide that, where the Comptroller makes any refund to a person, the Comptroller may deduct from the refund any expenses that the Comptroller may incur in making the refund; ( e ) require the repayment or recovery of a refund or remission under this section where any requirement of the regulations is not complied with or in such other circumstances as may be prescribed; ( f ) prohibit the selling, giving or receiving in prescribed circumstances of goods in respect of which a claim for refund has been submitted and approved through the prescribed means; and ( g ) make different provisions for different circumstances. [21/2013; 52/2018; 42/2020]


document_id: gsta-1993
provision_ref: s26
chapter: PART 5 - RELIEFS
section: 26
title: Application of Customs legislation
content:
26. —(1) Except where the contrary intention appears, any written law relating to customs or excise duties on imported goods applies (so far as relevant), with such exceptions, modifications and adaptations as the Minister may by order prescribe — ( a ) in relation to any tax chargeable on the importation of goods as it applies in relation to any customs duty or excise duty; and ( b ) in relation to any goods in respect of which tax is chargeable on the importation thereof or would be so chargeable if the importation were not an exempt import, as it applies to goods in respect of which customs duty or excise duty is chargeable. [19/2012] (2) Without limiting subsection (1), the Director-General of Customs may, by virtue of that subsection, exercise any power conferred on the Director‑General by any written law relating to customs or excise duties (including the power to issue permits and impose conditions on the import, export, transhipment and removal of goods) as if — ( a ) the reference in that written law to customs duty or excise duty includes a reference to tax chargeable on the importation of goods; and ( b ) the reference in that written law to goods in respect of which customs duty or excise duty is chargeable includes a reference to goods in respect of which tax is chargeable on the importation thereof or would be so chargeable if the importation were not an exempt import. [19/2012] (3) In this section, “any written law relating to customs or excise duties” means — ( a ) the provisions of the Customs Act 1960; ( b ) the provisions of the Postal Services Act 1999 relating to customs or excise duties on postal articles; and ( c ) any other provision of any written law relating generally to customs or excise duties on imported goods.


document_id: gsta-1993
provision_ref: s27
chapter: PART 5 - RELIEFS
section: 27
title: Importation and supply of goods by taxable persons
content:
27. —(1) The Minister may by regulations — ( a ) in relation to goods imported by any taxable person in the course or furtherance of any business carried on by the taxable person, permit those goods to be — (i) delivered or removed without payment of the tax chargeable on the importation; or (ii) delivered or removed, and supplied to any other person, without payment of the tax chargeable on the importation or on the supply; and ( b ) in relation to goods supplied by any taxable person in the course or furtherance of any business carried on by the taxable person to another taxable person, permit those goods to be supplied without payment of the tax chargeable on the supply. (2) Regulations made under subsection (1) may — ( a ) provide that goods imported by a taxable person in the course or furtherance of any business carried on by the taxable person (as referred to in subsection (1)( a )) may, subject to such requirements (including conditions, whether precedent or subsequent) as may be prescribed, include — (i) imported goods which are consigned to the taxable person as recipient in order for the taxable person to make supplies using or in relation to those goods, other than supplies referred to in section 22; or (ii) goods which are imported in the circumstances referred to in section 33B; ( aa ) require a taxable person referred to in that subsection to account for the tax chargeable on the importation or supply of the goods in such form and manner and within such time as may be prescribed, even though such tax is not payable; and ( b ) where any requirement of the regulations is not complied with or in such other circumstances as may be prescribed, require the tax chargeable on the importation or supply (or an amount equivalent thereto) to be paid by a prescribed person. [24/2011; 21/2013; 31/2014] (3) The Comptroller may, for the protection of revenue, impose conditions or restrictions in relation to any import or supply of goods referred to in subsection (1).


document_id: gsta-1993
provision_ref: s27A
chapter: PART 5 - RELIEFS
section: 27A
title: Deferment of payment of tax on importation of goods
content:
27A. —(1) The Minister may by regulations in relation to goods imported by any taxable person in the course or furtherance of any business carried on by the taxable person, permit those goods to be delivered or removed in accordance with those regulations even though the tax chargeable on the importation has yet to be paid and despite — ( a ) any other provision of this Act; or ( b ) any written law relating to customs or excise duties applicable in accordance with section 26. [20/2010] (2) Regulations made under subsection (1) may — ( a ) provide that goods imported by a taxable person in the course or furtherance of any business carried on by the taxable person (as referred to in subsection (1)) may, subject to such requirements (including conditions, whether precedent or subsequent) as may be prescribed, include — (i) imported goods which are consigned to the taxable person as recipient in order for the taxable person to make supplies using or in relation to those goods, other than supplies referred to in section 22; or (ii) goods which are imported in the circumstances referred to in section 33B; and ( b ) require a taxable person referred to in subsection (1) to account for and pay the tax chargeable on the importation of the goods in such form and manner, within such time and to such person as may be prescribed. [24/2011; 31/2014] (3) The Comptroller may, for the protection of revenue, impose conditions in relation to any importation of goods referred to in subsection (1). [20/2010]


document_id: gsta-1993
provision_ref: s28
chapter: PART 6 - SPECIAL CASES
section: 28
title: Application to public agencies
content:
28. —(1) Without affecting the application of section 8, this Act applies in relation to taxable supplies made by a public agency as it applies in relation to taxable supplies made by a taxable person in the course or furtherance of a business. [Act 14 of 2024 wef 30/04/2024] (2) For the purposes of this Act, every taxable supply made by a public agency is treated as being made in the course or furtherance of a business. [Act 14 of 2024 wef 30/04/2024] (2A) However, this Act does not apply to such taxable supplies made by a public agency as the Minister may, by order in the Gazette , prescribe. [Act 14 of 2024 wef 30/04/2024] (3) Section 38A applies to relevant supplies of goods and services made by, and made to, the Government in the course or furtherance of a business, as if the Government were a taxable person registered under this Act at the time the supplies are made. [52/2018] (4) In this section, “public agency” means — ( a ) any ministry, department or Organ of State of the Government, or a public officer of any ministry, department or Organ of State of the Government; or ( b ) a body corporate established by a public Act for the purposes of a public function, excluding a Town Council established by section 4 of the Town Councils Act 1988. [Act 14 of 2024 wef 30/04/2024]


document_id: gsta-1993
provision_ref: s28A
chapter: PART 6 - SPECIAL CASES
section: 28A
title: Application to persons registered by virtue of Seventh Schedule supplies
content:
28A. —(1) Subject to subsections (2) and (5), the following do not apply to a registered (Seventh Schedule — pay only) person: ( a ) Part 4; ( b ) section 32(1); ( c ) section 44 in relation to the Seventh Schedule supplies of the person; ( d ) any regulations relating to invoices and receipts, and the display of prices, for the Seventh Schedule supplies of the person. [52/2018; 33/2019] (2) The person may apply to the Comptroller for all provisions mentioned in subsection (1) to apply to the person. [52/2018] (3) The application must be in such form and manner, and be made within such time, as the Comptroller may require. [52/2018] (4) The Comptroller may approve the application subject to such conditions as the Comptroller may impose. [52/2018] (5) Upon approval of the application, the provisions mentioned in subsection (1) apply to the person subject to such modifications as may be prescribed by regulations made under section 86. [52/2018]


document_id: gsta-1993
provision_ref: s29
chapter: PART 6 - SPECIAL CASES
section: 29
title: Input tax deemed incurred in relation to insurance cash payments
content:
29. —(1) The Minister may by regulations provide — ( a ) that where the premium payable to an insurer under any contract of insurance is subject to tax at a rate specified under section 16, the insurer is deemed to have incurred input tax on any cash payment made by the insurer upon the occurrence of an insured event and which is obligatory under that contract of insurance (called in this section deemed input tax), except in such situation as the Minister may decide otherwise for the protection of revenue; ( b ) that any regulations made under paragraph ( a ) apply only where the contract of insurance is taken out by such person as may be prescribed; ( c ) for the determination of the amount of deemed input tax referred to in paragraph ( a ) and the period in which the deemed input tax is deemed to have been incurred; ( d ) for the adjustment of the amount of deemed input tax referred to in paragraph ( a ) where, after any cash payment referred to in that paragraph has been made, the insurer recovers such payment or any part thereof from any person (other than the insurer’s re‑insurer under a re‑insurance contract); ( e ) for the determination of the amount of the adjustment referred to in paragraph ( d ), and the period in which such adjustment is to be made; and ( f ) for such incidental and supplementary matters as appear to the Minister necessary or expedient. [28/2007] (2) Where input tax is deemed to have been incurred under any regulations made under subsection (1), such deemed input tax is, for the purposes of this Act, treated as input tax within the meaning of section 19. [28/2007]


document_id: gsta-1993
provision_ref: s30
chapter: PART 6 - SPECIAL CASES
section: 30
title: Persons treated as a group
content:
30. —(1) Subject to subsection (1A), where, under the provisions of any regulations made under subsection (3), any 2 or more persons are treated as members of a group and registered in the name of a representative member — ( a ) any supply of goods or services by a member of the group to another member of the group is disregarded; ( b ) any business carried on by a member of the group is treated as carried on by the representative member; ( c ) any other supply of goods or services by or to a member of the group is treated as a supply by or to the representative member; and ( d ) any tax paid or payable by a member of the group on the importation of any goods is treated as paid or payable by the representative member and the goods to be treated for the purposes of sections 26 and 45(6) and (6A) as imported by the representative member. [52/2018] (1A) Where a supply made by one member of the group to another member of the group is a supply of distantly taxable goods or services that would, but for subsection (1)( a ), give rise to a reverse charge supply under section 14(2), the supply — ( a ) is not disregarded; and ( b ) is treated as made to the representative member as the recipient mentioned in section 14. [52/2018] [Act 34 of 2021 wef 01/01/2022] (2) All members of the group shall be liable jointly and severally for any tax due from the representative member. (3) Where the Comptroller, in accordance with regulations made by the Minister, approves an application for 2 or more persons to be treated as members of a group, then, with effect from the beginning of a prescribed accounting period they are so treated, and one of them shall be the representative member. [42/2020] (4) Despite subsection (1), any regulations made under subsection (3) may provide — ( a ) for the circumstances in which 2 or more persons are eligible to make an application to be treated as members of a group; ( b ) for the manner and time within which any application to be treated as members of a group is to be made; ( c ) for the Comptroller, if he or she thinks it necessary for the protection of the revenue, to refuse an application to be treated as members of a group; ( d ) for the Comptroller to impose such conditions as he or she may think fit including, where all members of the group are taxable persons registered under paragraph 1B of the First Schedule, a condition that no claim may be made for any credit for any input tax of the representative member (including any amount treated as such under this section); ( e ) for the Comptroller, if he or she thinks it necessary for the protection of the revenue, to reduce or disallow credit for any amount of input tax where that amount of input tax would otherwise have been attributable to exempt supplies if the application under subsection (3) had not been approved; ( f ) for the circumstances in which the Comptroller may terminate the registration of a group; and ( g ) for the application of the provisions of this section, with such exceptions, modifications and adaptations as may be prescribed, where a business, or part of a business, carried on by a taxable person is transferred to another taxable person who is treated as a member of a group under this section. [33/2019]


document_id: gsta-1993
provision_ref: s31
chapter: PART 6 - SPECIAL CASES
section: 31
title: Partnerships
content:
31. —(1) The registration under this Act — ( a ) of persons carrying on a business in partnership must be in the name of the firm; and ( b ) of the same persons carrying on separate businesses in partnership may, if the Comptroller thinks fit, be in the separate names of the respective firms. (2) No account is to be taken, in determining for any purpose of this Act whether goods or services are supplied to or by such persons, of any change in the partnership. (3) Without affecting section 36 of the Partnership Act 1890 (rights of persons dealing with firm against apparent members of firm) as it applies to any form of partnership, until the date on which a change in the partnership is notified to the Comptroller in writing, a person who has ceased to be a member of a partnership is regarded as continuing to be a partner for the purposes of this Act and, in particular, for the purpose of any liability for tax on the supply of goods or services by the partnership. [37/2008] (4) Where a person ceases to be a member of a partnership during a prescribed accounting period (or is treated as so doing by virtue of subsection (3)) any notice, whether of assessment or otherwise, which is served on the partnership and relates to, or to any matter arising in, that period or any earlier period during the whole or part of which the person was a member of the partnership is treated as served also on the person. (5) Without affecting section 16 of the Partnership Act 1890 (notice to acting partner to be notice to the firm) as it applies to any form of partnership, any notice, whether of assessment or otherwise, which is addressed to a partnership by the name in which it is registered by virtue of subsection (1) and is served in accordance with this Act is treated for the purposes of this Act as served on the partnership and, accordingly, where subsection (4) applies, as served also on the former partner. [37/2008] (6) Subsections (1) and (4) do not affect the extent to which, under section 9 of the Partnership Act 1890 as it applies to any form of partnership, a partner is liable for tax owed by the firm. [37/2008] (7) Where a person is a partner in a firm during part only of a prescribed accounting period, the person’s liability for tax on the supply by the firm of goods or services during that accounting period is such proportion of the firm’s liability as may be just. (8) Where any notice is required to be given under this Act by a partnership, it is the joint and several liability of all partners to give such notice, except that if a notice is given by one partner this is sufficient compliance with any such requirement.


document_id: gsta-1993
provision_ref: s32
chapter: PART 6 - SPECIAL CASES
section: 32
title: Business carried on in divisions or by unincorporated bodies, personal representatives, etc.
content:
32. —(1) The Minister may by regulations provide for the registration under this Act of a taxable person carrying on more than one business or a business in several divisions, if the taxable person so requests and the Comptroller sees fit, to be in the names of those businesses or divisions. (2) The Minister may by regulations make provisions for determining the persons responsible for carrying out the requirements of this Act, imposed on a person carrying on a business where the business is carried on in partnership or by a club, association, society or organisation the affairs of which are managed by its members or a committee or committees of its members. (3) The registration under this Act of any such club, association, society or organisation may be in the name of the club, association, society or organisation; and in determining whether goods or services are supplied to or by such a club, association, society or organisation, no account is to be taken of any change in its members. (3A) The registration under this Act of any person who, as trustee, is carrying on the business of a trust created by express written declaration must be in the name of the trust. [19/2009] (3B) The registration under this Act of an umbrella VCC making taxable supplies for the purpose of one of its sub-funds must be in the name of that umbrella VCC in respect of that sub-fund, or in the name of that sub-fund. [28/2019] (4) Where a taxable person dies, or goes into liquidation or receivership, or becomes bankrupt or incapacitated, the Comptroller may, for the period — ( a ) beginning on the date of the death, liquidation, receivership, bankruptcy or incapacity; and ( b ) ending on the date immediately before — (i) the date another person is registered in respect of the taxable supplies made or intended to be made by that taxable person in the course or furtherance of that taxable person’s business; or (ii) in the case of incapacity, the date the incapacity ceases, deem any person carrying on that business to be a taxable person. [42/2020] (5) Any requirement to pay tax imposed under subsection (4) on any person carrying on the business only applies to that person to the extent of the assets of the deceased or incapacitated person over which that person has control. (6) Any person carrying on the business referred to in subsection (4) must, within 21 days after commencing to do so, inform the Comptroller in writing of that fact and of the date of the death or of the liquidation, receivership or bankruptcy, or of the nature of the incapacity and the date on which it began. [42/2020]


document_id: gsta-1993
provision_ref: s33
chapter: PART 6 - SPECIAL CASES
section: 33
title: Agents
content:
33. —(1) Where a person does not have his or her usual place of residence in Singapore and the person is accountable for any tax, or has duties imposed on the person by or under this Act, then the person (called in this section the overseas registrant) — ( a ) must, if the person is not a registered (Seventh Schedule — pay only) person; and ( b ) may, if the person is a registered (Seventh Schedule — pay only) person, appoint and maintain a section 33(1) agent in matters by reference to which that overseas registrant is so accountable or on whom the duties are so imposed. [33/2019] (1A) The section 33(1) agent — ( a ) is substituted for the overseas registrant as the person accountable for the tax; or ( b ) is under an obligation to discharge any duties imposed on the overseas registrant by or under this Act, (as the case may be) in accordance with the appointment of the section 33(1) agent. [33/2019] (1B) The overseas registrant must — ( a ) if not a registered (Seventh Schedule — pay only) person — provide the Comptroller with details of the overseas registrant’s section 33(1) agent when applying to be registered under this Act; ( b ) if a registered (Seventh Schedule — pay only) person — notify the Comptroller in writing of the section 33(1) agent appointed by the overseas registrant not more than 30 days after the date of the appointment; and ( c ) where there is — (i) a change in any detail of the section 33(1) agent provided under paragraph ( a ); or (ii) a change of the section 33(1) agent appointed by the overseas registrant, notify the Comptroller in writing of the change not less than 30 days before the date of the change, or any other period allowed by the Comptroller in a particular case. [33/2019] (1C) The Comptroller may, in any particular case, waive the requirement under subsection (1) in respect of an overseas registrant that is not a registered (Seventh Schedule — pay only) person, subject to any condition that the Comptroller may impose, including a condition to provide security in the form and manner required by the Comptroller. [33/2019] (1D) The Comptroller may at any time direct any overseas registrant to replace a section 33(1) agent of the overseas registrant with another section 33(1) agent. [33/2019] (2) For the purposes of this Act, where goods are imported by a taxable person and supplied by the taxable person as agent for a person that — ( a ) is not a taxable person; or ( b ) is a taxable (Seventh Schedule) person other than a registered (Seventh Schedule — full) person, then the goods are treated as imported and supplied by the taxable person as principal. [52/2018] (2A) For the purposes of subsection (2), goods imported by a taxable person and supplied by the taxable person as agent for a person that — ( a ) is not a taxable person; or ( b ) is a taxable (Seventh Schedule) person other than a registered (Seventh Schedule — full) person, are deemed to include goods which, following their import, undergo a treatment or process for the purposes of the supply. [52/2018] (2B) For the purposes of this Act, where goods are — ( a ) imported by an agent ( A ) that is a taxable person, for a person ( P ) that — (i) is not a taxable person; or (ii) is a taxable (Seventh Schedule) person other than a registered (Seventh Schedule — full) person; and ( b ) supplied for P by another agent (called in this section a substituted agent) that is a taxable person, appointed by P to take custody of the goods imported by A , then the goods are treated as imported by A as principal and supplied by the substituted agent as principal. [52/2018] (2BA) A person is not a substituted agent for the purposes of subsection (2B) unless the Comptroller has been informed, in such form and manner as the Comptroller may require, of the person’s appointment as such. [52/2018] (2C) For the purposes of subsection (2B), unless the Comptroller otherwise allows, goods supplied by the substituted agent for P (as described in that subsection) do not include goods which, following their import, undergo a treatment or process. [52/2018] (2D) For the purposes of subsections (2) and (2B), where the taxable person or the substituted agent (as the case may be) ceases to be a taxable person before making a supply of the goods, and any credit for input tax has been allowed to the taxable person on the importation of the goods — ( a ) in the case of subsection (2), the taxable person must pay to the Comptroller the amount of the credit; and ( b ) in the case of subsection (2B), the substituted agent must pay to the Comptroller the amount of the credit. [21/2013] (3) For the purposes of subsections (2)( a ) and (2B)( a )(i), a person who does not belong in Singapore may be treated as not being a taxable person if as a result the person will not be required to be registered by virtue of paragraph 1 of the First Schedule. [52/2018] (3A) For the purpose of subsection (3), a person is treated as belonging in Singapore if the person — ( a ) has in Singapore a business establishment or some other fixed establishment and no such establishment elsewhere; ( b ) has no such establishment in any country but the person’s usual place of residence is in Singapore; or ( c ) has such establishments both in Singapore and elsewhere and the person’s establishment which is most directly concerned with the supply is in Singapore. (4) Where goods or services are supplied through an agent who acts in the agent’s own name, the Comptroller may, if the Comptroller thinks fit, treat the supply both as a supply to the agent and as a supply by the agent. (5) For the purposes of this section — ( a ) a person carrying on a business through a branch or an agency in any country is treated as having a business establishment there; ( b ) “usual place of residence”, in relation to a body corporate, means the place where it is incorporated or otherwise legally constituted; and ( c ) “section 33(1) agent”, in relation to an overseas registrant, means an agent, a manager or a factor — (i) whose usual place of residence is in Singapore; and (ii) who is appointed by the overseas registrant for either or both of the following purposes: (A) to be substituted for the overseas registrant as the person accountable for the tax; (B) to discharge any duties imposed on the overseas registrant by or under this Act. [21/2013; 52/2018; 33/2019]


document_id: gsta-1993
provision_ref: s33AA
chapter: PART 6 - SPECIAL CASES
section: 33AA
title: Umbrella VCCs
content:
33AA. —(1) For the purposes of this Act, an umbrella VCC making or receiving a supply for the purpose of one of its sub‑funds is taken to be a separate person from the same VCC making or receiving a supply for the purpose of another of its sub‑funds. [28/2019] (2) Accordingly — ( a ) a supply that is made by an umbrella VCC for the purpose of one of its sub-funds, and received by the same VCC for the purpose of another of its sub‑funds, is taken to be a supply made by one person to another person; ( b ) supplies made or received by an umbrella VCC for the purpose of different sub-funds are taken to have been made or received by different persons; and ( c ) an umbrella VCC making taxable supplies for the purpose of one of its sub‑funds is to be registered as a person separately from the same umbrella VCC making taxable supplies for the purpose of another of its sub‑funds and each is taken to be a separate taxable or registered person. [28/2019] (3) For the purposes of this Act, a reference to a business carried on by a taxable person is, where the taxable person is an umbrella VCC in relation to any of its sub‑funds, a reference to its business in relation to that sub‑fund. [28/2019] (4) Where — ( a ) the person who receives, is supplied or is the customer of the goods or services mentioned in section 14(1)( a )(i) or ( b )(i), 38(1) or (2) or 38A(2) is an umbrella VCC; and [Act 34 of 2021 wef 01/01/2022] ( b ) the goods or services are supplied for the purpose of or in connection with the VCC’s business in relation to any of its sub-funds, then, for the purpose of section 14(2), 38(1) or (2) or 38A(2) (as the case may be), the recipient, person supplied or customer of those goods or services is taken to be the umbrella VCC for the purpose of that sub‑fund. [28/2019] (5) Any liability of an umbrella VCC for tax in relation to a supply made by it for the purpose of a sub-fund, together with any penalty or other amounts payable to the Comptroller in relation to the supply, is considered (for the purposes of section 29 of the VCC Act) liability incurred by the umbrella VCC for the purpose of the sub‑fund. [28/2019] (6) Any fine or penalty imposed on, or composition sum that may be paid by, an umbrella VCC for an offence under this Act that is committed in connection with any of its sub-funds, including but not limited to — ( a ) a supply received or made by it for the purpose of the sub‑fund; and ( b ) any return, document, information or other matter concerning the sub-fund, is considered (for the purpose of section 29 of the VCC Act) liability incurred by the umbrella VCC for the purpose of the sub‑fund. [28/2019]


document_id: gsta-1993
provision_ref: s33A
chapter: PART 6 - SPECIAL CASES
section: 33A
title: Repayment of tax to persons in business overseas
content:
33A. —(1) The Minister may by regulations provide for the repayment, to persons carrying on business in countries other than Singapore, not being any registered (Seventh Schedule — full) person, of tax on the importation of goods by them which would be their input tax if they had been taxable persons in Singapore. [52/2018] (2) Repayment must be made in such cases only, and subject to such conditions as the regulations may prescribe or as the Comptroller may impose (either generally or in particular cases). (3) Regulations made under this section may provide — ( a ) for claims and repayments to be made only through agents in Singapore; ( b ) either generally or for specified purposes — (i) for the agents to be treated under this Act as if they were taxable persons; and (ii) for treating claims as if they were returns under this Act and repayments as if they were repayments of input tax; and ( c ) for generally regulating the methods by which the amount of any repayment is to be determined and the repayment is to be made.


document_id: gsta-1993
provision_ref: s33B
chapter: PART 6 - SPECIAL CASES
section: 33B
title: Claiming of input tax on import of processed goods
content:
33B. —(1) The Minister may by regulations make provision for a taxable person other than a registered (Seventh Schedule — pay only) person to claim any tax paid or payable by such taxable person on the importation of goods as input tax under section 19 (as if the whole of the input tax were allowable under section 20), where the importation occurs in the following circumstances: ( a ) such taxable person makes a supply to the taxable person’s customer who is — (i) a person who belongs in Singapore; or (ii) a taxable person who does not belong in Singapore other than a registered (Seventh Schedule — pay only) person; ( b ) the supply comprises the application of any process to, or the carrying out of any process on, goods which such taxable person’s customer consigns to the taxable person in Singapore; ( c ) in connection with the supply, such taxable person removes the goods to a country outside Singapore for a process to be applied to or carried out on the goods; and ( d ) such taxable person then imports the goods back into Singapore after the process in paragraph ( c ) has been applied to or carried out on the goods. [31/2014; 52/2018] (2) Regulations made under subsection (1) may — ( a ) prescribe the conditions (including conditions subsequent) to which a claim for the deduction of an amount of tax pursuant to that subsection is subject; and ( b ) require the taxable person to repay to the Comptroller, if any such condition is not satisfied, the amount of tax allowed to the taxable person in such form and manner, and in such time, as may be prescribed. [31/2014] (3) The Comptroller may, for the protection of revenue, impose conditions or restrictions in relation to any claim referred to in subsection (1). [31/2014] (4) In this section, “process”, in relation to goods, includes (but is not limited to) any treatment. [31/2014] (5) For the purposes of this section, the customer is treated as belonging in Singapore if the customer — ( a ) has in Singapore a business establishment or some other fixed establishment and no such establishment elsewhere; ( b ) has no such establishment in any country but the customer’s usual place of residence is in Singapore; or ( c ) has such establishments both in Singapore and elsewhere and among which the establishment of the customer that is most directly concerned with the supply referred to in subsection (1) being made to the customer, is in Singapore. [31/2014] (6) For the purposes of subsection (5) — ( a ) a customer carrying on a business through a branch or an agency in any country is treated as having a business establishment there; and ( b ) “usual place of residence”, in relation to a body corporate, means the place where it is incorporated or otherwise legally constituted. [31/2014]


document_id: gsta-1993
provision_ref: s34
chapter: PART 6 - SPECIAL CASES
section: 34
title: Transfers of going concerns
content:
34. Where a business carried on by a taxable person is transferred to another person as a going concern, then — ( a ) for the purpose of determining whether the transferee is liable to be registered under this Act, the transferee is treated as having carried on the business before as well as after the transfer, and supplies by the transferor are treated accordingly; and ( b ) any records relating to the business which under section 46 are required to be preserved for any period after the transfer must be preserved by the transferee instead of by the transferor, unless the Comptroller, at the request of the transferor, otherwise directs.


document_id: gsta-1993
provision_ref: s34A
chapter: PART 6 - SPECIAL CASES
section: 34A
title: Transfers of going concerns: input tax deemed deducted
content:
34A. —(1) Where — ( a ) a business or part thereof carried on by a taxable person is transferred as a going concern to a transferee who is also a taxable person together with the assets of such business; and ( b ) by virtue of any order made under section 10(3)( c ), the supply of such assets to the taxable person is treated as neither a supply of goods nor a supply of services, the transferee is deemed to have incurred input tax on the value of the supply of such assets, and to have deducted such input tax from any output tax due from the transferee on the day of the supply. (2) For the purposes of this section, the value of the supply of any assets as referred to in subsection (1) is calculated in accordance with section 17 without the addition of tax. (3) The Minister may make regulations to provide for any provision of this Act which relates to a person who deducts input tax under section 19 to apply to a transferee referred to in subsection (1). (4) Regulations made under subsection (3) may provide — ( a ) for the modification of any such provision of this Act in order that it may properly apply to a transferee referred to in subsection (1); and ( b ) for such incidental and supplementary matters as appear to the Minister necessary or expedient.


document_id: gsta-1993
provision_ref: s35
chapter: PART 6 - SPECIAL CASES
section: 35
title: Betting, sweepstakes, lotteries and gaming
content:
35. —(1) The Minister may by regulations make provisions for modifying the provisions of this Act in their application to transactions involving betting, sweepstakes, lotteries, gaming machines or gaming and persons ordinarily engaged in such transactions as may be specified in the regulations, subject to such conditions as may be so specified. [Act 1 of 2022 wef 29/07/2022] (2) Any regulations made under this section may make different provisions with respect to different transactions or different circumstances. (3) In this section, “lotteries” and “gaming machines” have the meanings given by the Gambling Duties Act 2022. [7/2011] [Act 1 of 2022 wef 29/07/2022]


document_id: gsta-1993
provision_ref: s35A
chapter: PART 6 - SPECIAL CASES
section: 35A
title: Vouchers
content:
35A. —(1) The Minister may, by regulations, modify the application of the provisions of this Act to transactions involving vouchers granted for consideration. [19/2009] (2) Any regulations made under this section — ( a ) may provide that any transaction involving a voucher or any part of such transaction is treated as — (i) a supply of goods or a supply of services; or (ii) neither a supply of goods nor a supply of services; and ( b ) may make different provisions with respect to different transactions or parts thereof, different vouchers or different circumstances. [19/2009] (3) In this section — “issuer”, in relation to a voucher, means the person who issued the voucher (whether in the person’s own capacity or through an agent); “value”, in relation to a voucher, means — ( a ) where the value stated on or recorded in or in respect of the voucher is in monetary terms, that monetary value; and ( b ) where the value stated on or recorded in or in respect of the voucher is in non-monetary terms, the monetary value assigned to the voucher by the issuer insofar as it relates to the right to receive goods or services upon redemption of the voucher; “voucher” means any of the following: ( a ) any physical or electronic form of — (i) a voucher; (ii) a token; (iii) a stamp (not being a postage stamp within the meaning of the Postal Services Act 1999); (iv) a coupon; (v) a card; or (vi) any other similar item, the redemption of which in accordance with its terms entitles the holder to receive goods or services up to the value stated on or recorded in or in respect of the voucher, whether such value is in terms that are monetary or non-monetary; ( b ) any prepaid phone card or similar item the redemption of which in accordance with its terms entitles the holder to receive telephone or like services up to the value stated on or recorded in or in respect of the voucher, whether such value is in terms that are monetary or non-monetary. [19/2009] (4) For the purpose of paragraph ( a ) of the definition of “voucher” in subsection (3) — ( a ) where the monetary value stated on or recorded in or in respect of it a voucher is the value ascribed to the goods or services specified on the voucher as being the goods or services that may be supplied upon redemption of the voucher, that voucher is not treated as having stated on or recorded in or in respect of it a value in monetary terms; and ( b ) where the non-monetary value stated on or recorded in or in respect of it a voucher is in terms of any goods or services that may be supplied upon redemption of the voucher, that voucher is not treated as having stated on or recorded in or in respect of it a value in non-monetary terms. [19/2009] (5) For the purpose of the definition of “voucher” in subsection (3) — ( a ) where the right to top-up the value of — (i) any card referred to in paragraph ( a )(v) of that definition; or (ii) any prepaid phone card referred to in paragraph ( b ) of that definition, is conferred by any means (including any electronic means) other than by way of another card or prepaid phone card; or ( b ) where the right to receive telephone services via the Internet is acquired through the Internet, the supply of that right is treated as if it were a supply of a card or prepaid phone card as referred to in paragraph ( a )(v) or ( b ) of that definition, as the case may be. [19/2009]


document_id: gsta-1993
provision_ref: s36
chapter: PART 6 - SPECIAL CASES
section: 36
title: Commodity, futures or securities markets and exchanges
content:
36. —(1) The Minister may by regulations make provisions for modifying the provisions of this Act in their application to dealings on commodity, futures or securities markets or exchanges and such persons ordinarily engaged in such dealings as may be specified in the regulations, subject to such conditions as may be so specified. (2) Without limiting subsection (1), any regulations made under this section may include provisions — ( a ) for the registration under this Act of any body of persons representing persons ordinarily engaged in dealing on a commodity, futures or securities market or exchange and for disregarding such dealings by persons so represented in determining liability to be registered under this Act, and for disregarding such dealings between persons so represented for all the purposes of this Act; and ( b ) for refunding or crediting, to such persons as may be specified in the regulations, input tax attributable to such dealings on a commodity, futures or securities market or exchange as may be so specified, and may contain such incidental and supplementary provisions as appear to the Minister to be necessary or expedient. (3) Any regulations made under this section may make different provisions with respect to different markets or exchanges and with respect to different commodities, futures or securities.


document_id: gsta-1993
provision_ref: s37
chapter: PART 6 - SPECIAL CASES
section: 37
title: Goods under customs control
content:
37. —(1) Subject to subsection (4), where goods from outside Singapore enter Singapore under customs control and one or more supplies of those goods involve — ( a ) the goods being removed from a place under such customs control; or ( b ) the goods being made available while under such customs control, then (except for the purposes of section 18(1)( b )) all such supplies of the goods are disregarded for the purposes of this Act. [20/2010] (2) Subject to subsection (4), where — ( a ) goods are produced or manufactured while under customs control in the customs territory in a place specified in a licence granted under section 63(1) of the Customs Act 1960 or such produced or manufactured goods are mixed, while under customs control in the customs territory, with imported goods; and ( b ) one or more supplies of the produced or manufactured goods, or those produced or manufactured goods mixed with imported goods, involve — (i) the goods being removed from a place under such customs control; or (ii) the goods being made available while under such customs control, then — ( c ) all such supplies other than the last supply are, except where the contrary intention appears, disregarded for the purposes of this Act; and ( d ) the following apply in relation to the last supply: (i) the supply is treated for the purposes of this Act as taking place at the time the goods are removed from such customs control; (ii) the value of the supply is treated as including any customs duty or excise duty to which the goods are subject; (iii) the tax on the supply is payable at the duty point — (A) if the goods are subject to customs duty or excise duty, by the person required to pay any such duty, unless otherwise prescribed; and (B) if the goods are not subject to customs duty or excise duty, by the person by whom the goods are removed. [20/2010] (3) Subject to subsection (4), where — ( a ) imported goods that are under customs control (called in this section the firstmentioned goods) are used to produce or manufacture other goods in the customs territory in a place specified in a licence granted under section 63(1) of the Customs Act 1960; and ( b ) no supplies of the other goods involve — (i) the other goods being removed from a place under such customs control; or (ii) the other goods being made available while under such customs control, then, when the other goods are removed from customs control — ( c ) the firstmentioned goods are treated as having been removed from customs control at the time the other goods are produced or manufactured; and ( d ) the tax payable on the importation of the firstmentioned goods is payable at the duty point pertaining to the other goods — (i) if the other goods are subject to customs duty or excise duty, by the person who is required to pay the duty; and (ii) if the other goods are not subject to customs duty or excise duty, by the person by whom the other goods are removed, unless otherwise prescribed. [20/2010] (4) Despite subsections (1), (2) and (3), where — ( a ) the goods referred to in subsections (1), (2)( a ) and (3)( a ) are brought under customs control into the customs territory and are thereafter — (i) brought to any place from which they may not be removed except with the permission of the proper officer of customs (and by virtue of which the goods continue to remain under customs control); and (ii) brought to that place for the purpose of the repair of, maintenance of or performance of any other similar service on the goods, or for the purpose of an auction, an exhibition or any other similar event involving the display of goods; ( b ) one or more supplies of the goods are made while they are in that place; and ( c ) the goods supplied are then removed directly from that place so as to be removed from customs control, those supplies are not disregarded for the purpose of this Act and are chargeable to tax in accordance with the provisions of this Act (other than this section). [20/2010; 19/2012] (5) The Minister may by regulations — ( a ) provide that the goods referred to in subsection (1), (2)( a ) or (3)( a ) — (i) may be removed from customs control without payment of the tax in such circumstances as may be prescribed; and (ii) for such tax to be accounted for together with the tax chargeable on the supply of goods or services; ( b ) provide for the licensing of warehouses or other places for the purposes of this section and such regulations may provide for the imposition of conditions thereon and the payment of any prescribed fee; and ( c ) prescribe anything which may be prescribed under this section. [20/2010] (6) In the application of the Customs Act 1960, by virtue of section 26, to any goods which are not subject to either customs duty or excise duty, such goods are construed as being under “customs control” within the meaning of section 3(2) of the Customs Act 1960 — ( a ) as if they are dutiable goods; and ( b ) as if the reference to a licensed warehouse in section 3(2) of the Customs Act 1960 includes a warehouse or other place licensed under this section. [20/2010] (7) In this section — “customs territory” and “proper officer of customs” have the meanings given by section 3(1) of the Customs Act 1960; “duty point”, in relation to any goods, means — ( a ) in the case of goods which are subject to customs duty or excise duty or both customs duty and excise duty, the time when the customs duty or excise duty takes effect, whichever is the earlier; or ( b ) in the case of goods which are not subject to either customs duty or excise duty, the time when the goods are removed from customs control. [20/2010]


document_id: gsta-1993
provision_ref: s37A
chapter: PART 6 - SPECIAL CASES
section: 37A
title: Process applied to or carried out on goods of a person belonging in a country other than Singapore
content:
37A. —(1) The Minister may by regulations make provisions for a supply, made by a taxable person approved by the Comptroller, which involves any process (including but not limited to any treatment) being applied to or carried out on goods — ( a ) under a contract with a person who — (i) belongs in a country outside Singapore and is not a registered person; or (ii) is a registered (Seventh Schedule — pay only) person, (called in this section an overseas person); and ( b ) which directly benefits a person who — (i) belongs in a country outside Singapore and is not a registered person; or (ii) is a registered (Seventh Schedule — pay only) person, (called in this section an overseas person), to be disregarded for the purposes of this Act (other than for the purposes of section 27(2)( a )) subject to such conditions or restrictions as may be prescribed or as the Comptroller may impose for the protection of the revenue. [20/2010; 24/2011; 52/2018] (2) Regulations made under subsection (1) may provide for the following in relation to goods to or on which a process has been applied or carried out: ( a ) for the goods — (i) to be delivered to the satisfaction of the Comptroller only to — (A) any taxable person approved by the Comptroller; or (B) the customer of an overseas person to whom the overseas person supplies the goods; (ii) to be exported to the satisfaction of the Comptroller; or (iii) if the goods are of such type or description as may be prescribed, to be destroyed or disposed of to the satisfaction of the Comptroller by the taxable person or any other person, and, where any taxable person (including a taxable person referred to in subsection (1)) fails to do so, for the taxable person to pay to the Comptroller an amount equal to the tax that would have been payable if the taxable person had himself, herself or itself made a supply of the goods in the course or furtherance of the taxable person’s business; ( b ) for a taxable person approved by the Comptroller who receives the goods from another approved person to declare, in such form and manner as the Comptroller may require, the taxable person’s receipt of those goods; ( c ) where a taxable person approved by the Comptroller, to the satisfaction of the Comptroller — (i) delivers the goods to the customer of the overseas person referred to in paragraph ( a )(i)(B); or (ii) in relation to such of those goods which are of such type or description as may be prescribed, destroys or disposes of the goods or delivers them to another person for the destruction or disposal, in circumstances where consideration for the goods is received by the taxable person or the overseas person upon the destruction or disposal, for the taxable person to account for and pay tax in substitution for the overseas person, as if the taxable person had himself, herself or itself supplied the goods in the course or furtherance of the taxable person’s business. [20/2010; 24/2011; 19/2012] (2A) Regulations made under subsection (1) may provide that, upon such conditions as may be prescribed being satisfied, where the goods are — ( a ) supplied to the overseas person in Singapore; and ( b ) delivered to the taxable person approved by the Comptroller for the purposes of any process being applied to or carried out on the goods under a contract with and directly benefitting the overseas person, the goods are treated as having been supplied to the taxable person in the course or furtherance of the taxable person’s business for the purpose of the taxable person claiming input tax on the supply of the goods under section 19 as if the whole of the input tax were allowable under section 20. [24/2011] (2B) A person who belongs in a country outside Singapore referred to in subsection (1)( a ) or ( b ) may, for the purposes of determining the person’s liability to be registered under this Act, disregard any supply of goods made by the person if — ( a ) the tax on such supply is to be accounted for by the taxable person approved by the Comptroller pursuant to subsection (2)( c ); or ( b ) in a case where a taxable person has applied to be but is not yet approved by the Comptroller, the tax on such supply would be accounted for by the taxable person pursuant to subsection (2)( c ) if the taxable person were to be so approved, as the case may be. [24/2011]


document_id: gsta-1993
provision_ref: s37B
chapter: PART 6 - SPECIAL CASES
section: 37B
title: Refining of goods into investment precious metals
content:
37B. —(1) The Minister may by regulations make provision in relation to the following: ( a ) for the approval by the Comptroller of any person as an approved refiner or an approved consolidator; ( b ) where — (i) goods are consigned by a person who — (A) belongs in a country outside Singapore and is not a registered person; or (B) is a registered (Seventh Schedule — pay only) person, (called in this section an overseas person) to an approved person for refining into any investment precious metal by an approved refiner (including where the approved person is also the approved refiner); and (ii) the approved person delivers the investment precious metal obtained through the refining to another person pursuant to a supply of the investment precious metal by the overseas person to the other person, for the approved person to account for the supply of the investment precious metal as if it were the approved person’s supply made in the course or furtherance of the approved person’s business, in such form and manner as the Comptroller may determine; ( c ) where — (i) goods are consigned by an overseas person to an approved person for refining by an approved refiner (including where the approved person is also the approved refiner); (ii) goods other than investment precious metals arise as a result of or remain after the process of refining the goods (including precious metals, by products, and any residue or scrap); and (iii) the approved person delivers such other goods to another person pursuant to instructions of the overseas person, whether or not consideration is received by the approved person or the overseas person in connection with the delivery, for the approved person to account for tax in substitution for the overseas person as if the approved person had himself, herself or itself supplied such other goods in the course or furtherance of the approved person’s business, and, where no consideration is received, as if there had been a supply of such other goods, in such form and manner as the Comptroller may determine. [19/2012; 52/2018] (2) In this section — “approved person” means an approved refiner or an approved consolidator; “consolidator” means a person who supplies or delivers goods to a refiner for the purpose of refining the goods; “investment precious metal” means any investment precious metal specified in Part 2 of the Fourth Schedule; “precious metal” means gold, silver or platinum that does not qualify as an investment precious metal; “refine”, in relation to goods (including goods that are investment precious metals or precious metals) — ( a ) means to process or convert the goods into, or extract from the goods, any investment precious metal, or precious metal; and ( b ) includes the minting of any coin that is an investment precious metal, or precious metal, and “refiner” is construed accordingly. [19/2012; 21/2013]


document_id: gsta-1993
provision_ref: s38
chapter: PART 6 - SPECIAL CASES
section: 38
title: Customers to account for tax on certain supplies
content:
38. —(1) Where any person makes any prescribed supply of goods or services to another person and that supply is a taxable supply but not a zero-rated supply, the prescribed supply is treated for the purposes of the First Schedule — ( a ) as a taxable supply of that other person (as well as a taxable supply of the person who makes it); and ( b ) insofar as that other person is supplied in connection with the carrying on by that other person of any business, as a supply made by that other person in the course or furtherance of that business. (1A) Nothing in subsection (1)( b ) requires any supply to be disregarded for the purposes of the First Schedule on the grounds that it is a supply of capital assets of that other person’s business. (2) Where a taxable person makes any prescribed supply of goods or services to a person who — ( a ) is himself, herself or itself a taxable person at the time when the prescribed supply is made; and ( b ) is supplied in connection with the carrying on by the person of any business, then, it is for the person supplied to account for and pay tax on the prescribed supply as if the person supplied were the supplier; and the supplier must not require payment from the person supplied, of the tax on the prescribed supply or an amount as being attributable to the tax. [37/2017] (2A) Nothing in subsection (2) prevents section 78(2) from applying to the person making the prescribed supply of goods or services if, despite that subsection, the person issues an invoice for the prescribed supply of goods or services showing it as taking place with tax chargeable on it. [37/2017] (3) So much of this Act and of any written law as has effect for the purposes of, or in connection with, the enforcement of any obligation to account for and pay goods and services tax applies for the purposes of this section in relation to any person who is required under subsection (2) to account for and pay any tax as if that tax were tax on a supply made by the person. (4) Despite sections 11, 11A, 11B and 12, for the purposes of this section, a prescribed supply of goods or services is treated as taking place — ( a ) in the case of a prescribed supply that is a supply of goods — (i) if the goods are to be removed, at the time of the removal; or (ii) if the goods are not to be removed, at the time when they are made available to the person to whom they are supplied; or ( b ) in the case of a prescribed supply that is a supply of services, at the time when the services are performed. [20/2010] (4A) Section 12(1) does not apply for determining the time when any prescribed supply of goods or services is treated as taking place. [20/2010] (5) In this section, “prescribed supply”, in relation to goods or services, means such supply of — ( a ) goods consisting in or containing any precious or semi‑precious metal or stones; ( b ) services relating to, or to anything containing, any precious or semi‑precious metal or stones; ( c ) goods or services comprising in or relating to land or any interest in or right over land; or ( d ) goods consisting in furniture, furnishings, fittings, appliances or effects that are supplied together with any goods or services mentioned in paragraph ( c ), as may be specified or described in regulations made by the Minister. [37/2017]


document_id: gsta-1993
provision_ref: s38A
chapter: PART 6 - SPECIAL CASES
section: 38A
title: Customers to account for tax on relevant supplies of goods or services
content:
38A. —(1) This section applies in circumstances where a taxable person (called in this section the supplier) makes a relevant supply of goods or services to a person (called in this section the customer) who is registered under this Act at the time when the relevant supply is made. [37/2017] (2) Where the relevant supply of goods or services is made by the supplier in connection with the carrying on by the customer of any business, then, it is for the customer to account for and pay tax on the relevant supply as if the customer were the supplier; and the supplier must not require payment from the customer, of the tax on the relevant supply or an amount as being attributable to the tax. [37/2017] (3) Nothing in subsection (2) prevents section 78(2) from applying to the supplier if, despite that subsection, the supplier issues an invoice for the relevant supply of goods or services showing it as taking place with tax chargeable on it. [37/2017] (4) So much of this Act and of any written law as has effect for the purposes of, or in connection with, the enforcement of any obligation to account for and pay goods and services tax apply for the purposes of this section in relation to the customer, as if the tax were tax on a supply made by the customer. [37/2017] (5) If the relevant supply of goods or services is not made by the supplier to the customer in connection with the carrying on by the customer of any business, the customer must notify the supplier of that fact; and if the customer fails to do so, the customer must, unless otherwise allowed by the Comptroller — ( a ) pay to the Comptroller without demand the amount of tax chargeable on the relevant supply to which the failure relates; and ( b ) include the amount of tax mentioned in paragraph ( a ) as output tax in the customer’s return. [37/2017] (6) The Minister may make regulations under this section for any of the following: ( a ) to prescribe a supply of goods or services for the purposes of the definition of “relevant supply of goods or services” in subsection (10), by reference to one or both of the following: (i) any use which is made of the goods or services; (ii) any other matter whether or not related to a description or characteristic of the goods or services; ( b ) to provide for the application (with such modification as may be prescribed) of this section to a case where — (i) the value of a relevant supply of goods or services is increased by an amount ( I ) after the supply is made; or (ii) the value of a supply of goods or services is increased by an amount ( I ) after the supply is made, such that it becomes a relevant supply of goods or services, including by treating a separate supply of goods or services as having taken place with a value equal to I ; ( c ) to require, in a case where — (i) the value of a relevant supply of goods or services is adjusted after the supply is made; or (ii) the value of a supply of goods or services is increased after the supply is made, such that it becomes a relevant supply of goods or services, the supplier or customer, or both, to make corresponding adjustments to the tax accounted for or paid, or to be accounted for or paid, in the form and manner required by the Comptroller; ( d ) generally for the purpose of carrying out the provisions of this section. [37/2017] (7) The regulations made under subsection (6) may make different provisions for different circumstances (including the circumstances under which paragraph ( c ) of the definition of “relevant supply of goods or services” in subsection (10) does not apply). [37/2017] (8) This section does not apply to any supply of goods or services prescribed as a prescribed supply under section 38. [37/2017] (9) To avoid doubt, relevant supplies of goods or services are not taxable supplies of the customer for the purposes of the First Schedule. [37/2017] (10) In this section — “excepted supply” means any supply of goods or services that is prescribed as an excepted supply; “relevant supply of goods or services” means any taxable supply of goods or services that is prescribed for the purpose of this definition, but not if — ( a ) the supply is a zero‑rated supply; ( b ) the supply is an excepted supply; or ( c ) the value of the supply does not exceed the threshold that is prescribed for the purpose of this definition for that supply (where applicable). [37/2017]


document_id: gsta-1993
provision_ref: s39
chapter: PART 6A - CHANGES IN TAX CHARGED
section: 39
title: Interpretation of this Division
content:
39. —(1) In this Division — “new rate” — ( a ) in relation to a specified change that is a change in tax rate — means the tax rate applicable to the supply on the date of the specified change; ( b ) in relation to a specified change that results in a supply becoming a standard-rated supply — means the tax rate applicable to the supply on the date of the specified change; and ( c ) in relation to a specified change that results in a supply ceasing to be a standard-rated supply (other than a supply that after the specified change becomes a supply that is not chargeable to tax) — is zero; “old rate” — ( a ) in relation to a specified change that is a change in tax rate — means the tax rate applicable to the supply immediately before the date of the specified change; ( b ) in relation to a specified change that results in a supply (other than a supply that before the specified change is not chargeable to tax) becoming a standard-rated supply — is zero; and ( c ) in relation to a specified change that results in the supply ceasing to be a standard-rated supply — means the tax rate applicable to the supply immediately before the date of the specified change; “specified change” means any of the following changes: ( a ) a change in the tax rate; ( b ) a change in the description of zero-rated supplies; ( c ) a change in the description of exempt supplies; ( d ) a change in the types of supplies, or the circumstances in which supplies are made, for the purposes of the Seventh Schedule; ( e ) a change in the description of any circumstances in section 14(1) or in the Eighth Schedule; “standard-rated supply” means a supply which is chargeable to tax at the tax rate; “tax rate” means the tax rate in force under section 16. (2) For the purposes of this Division, a reference to a supply becoming a standard-rated supply is a reference to any of the following: ( a ) as a result of a change in the description of supplies — (i) the supply ceases to fall within the description of a zero-rated supply, to become a standard-rated supply; (ii) the supply ceases to fall within the description of an exempt supply, to become a standard-rated supply; or (iii) the supply (not being a standard-rated supply) falls within the description of a Seventh Schedule supply; ( b ) as a result of a change in the description of any circumstances in section 14(1) or in the Eighth Schedule, the supply falls within the description of a supply that gives rise to a reverse charge supply, and the reference to a supply ceasing to be a standard-rated supply is to be construed accordingly. (3) For the purposes of this Division, a supply spans a specified change if any consideration remains to be paid, or any part of the supply remains to be performed, on or after the date of the specified change. (4) For the purposes of this Division, a supply is not performed, is performed in part or is performed in whole as follows: Type of supply The supply is not performed The supply is performed in part The supply is performed in whole ( a ) Supply of goods where the goods are to be removed None of the goods are removed Only a part of the goods are removed All the goods are removed ( b ) Supply of goods where the goods are not to be removed None of the goods are made available to the person to whom they are supplied Only a part of the goods are made available to the person to whom they are supplied All the goods are made available to the person to whom they are supplied ( c ) Supply of services None of the services to which the supply relates are performed Only a part of the services to which the supply relates are performed All the services to which the supply relates are performed (5) For the purposes of this Division, where a supply is performed in part, the value of the part of the supply performed is the value that, in the opinion of the Comptroller, is reasonably attributable to the part of the supply so performed. (6) In applying this Division to a reverse charge supply — ( a ) a reference to consideration received is a reference to consideration paid by the recipient of the supply in fact made; ( b ) a reference to an invoice is a reference to an invoice issued by the person or branch that in fact makes the supply to the recipient; and ( c ) where a recipient applies section 11C(3) to its reverse charge supplies, a reference to the date on which an invoice is issued in sections 39B and 39C is a reference to the date on which the supply in fact made to the recipient and giving rise to that reverse charge supply is entered into the books of account or other records of the recipient. [Act 35 of 2022 wef 01/01/2023]


document_id: gsta-1993
provision_ref: s39A
chapter: PART 6A - CHANGES IN TAX CHARGED
section: 39A
title: Application to supplies spanning one or more specified changes
content:
39A. —(1) Subject to subsection (2), this Division applies to a supply despite any different result that may arise by virtue of the application of — ( a ) section 11; ( b ) section 11A; ( c ) section 11B; ( d ) section 11C; and ( e ) section 12. (2) However, sections 11B(2) and (6) and 11C(6) and (7) apply to a supply that spans one or more specified changes despite anything in this Division. (3) To avoid doubt, where a supply spans more than one specified change, this Division applies to each specified change individually, whether the specified changes are of the same type or of different types. (4) Where a supply spans more than one specified change, then in applying section 39B or 39C in relation to the second or any subsequent specified change (each called X ) — ( a ) a reference in section 39B(1) to any performance of the supply or consideration received before the date of X is a reference to the performance or receipt of consideration in the period — (i) from and including the date of the most recent specified change before X ; and (ii) up to and including the day immediately before the date of X ; and ( b ) a reference to the value of the supply in sections 39B(1)( d ) and (3)( d ) and 39C( d ) excludes any part of the value of the supply that was, in relation to any specified change before X , subject to any old rate relating to any such specified change or not chargeable to tax in accordance with this Act. (5) Where a supply spans one or more specified changes, this Division does not apply in relation to any such specified change that occurs on or before the date on which the person is or is required to be registered under this Act. [Act 35 of 2022 wef 01/01/2023]


document_id: gsta-1993
provision_ref: s39B
chapter: PART 6A - CHANGES IN TAX CHARGED
section: 39B
title: Supplies spanning specified change: election for tax chargeable at old and new rates
content:
39B. —(1) Subject to section 39C, where a supply spans a specified change that is an increase in the tax rate or that results in a supply becoming a standard-rated supply and — ( a ) before the date of the specified change, the supply is performed in part or in whole; and ( b ) on or after that date — (i) the invoice is issued for the supply; or (ii) any consideration is received for the supply, then — ( c ) the person making the supply or (in the case of a reverse charge supply) the recipient of the supply may elect for tax to be chargeable at the old rate or (if, before the specified change, the supply was a supply that is not chargeable to tax) for tax to not be chargeable, on the higher of — (i) the value of the supply for which any consideration is received before the date of the specified change; and (ii) the value of the supply performed before that date; and ( d ) (if the person so elects under paragraph ( c )) tax is chargeable at the new rate on the value of the supply less the higher of the values in paragraph ( c ). (2) Where a supply that is a supply of services by virtue only of paragraph 5(3) of the Second Schedule spans a specified change mentioned in subsection (1) and — ( a ) before the date of the specified change, some or all of the goods are, without consideration, put to use, or made available to any person for use, for any purpose other than a purpose of the business concerned; and ( b ) on or after that date, the supply of services is treated under section 11A(5)( a ) as taking place at a time or day described in that provision, then — ( c ) the person making the supply may elect for tax to be chargeable at the old rate on the value of the supply of the goods put to use, or made available to any person for use, for any purpose other than a purpose of the business concerned before the date of the specified change; and ( d ) (if the person so elects under paragraph ( c )) tax is chargeable at the new rate on the value of the supply less the value on which tax is charged at the old rate under paragraph ( c ). (3) Where a supply spans a specified change that is a decrease in the tax rate or that results in a supply ceasing to be a standard-rated supply and — ( a ) before the date of the specified change — (i) the invoice is issued for the supply; or (ii) any consideration is received for the supply; and ( b ) on or after that date, the supply is performed in part or in whole, then — ( c ) the person making the supply or (in the case of a reverse charge supply) the recipient of the supply may elect for tax to be chargeable at the new rate or (if, on or after the specified change, the supply is a supply that is not chargeable to tax) for tax to not be chargeable, on the higher of — (i) the value of the supply for which any consideration is received on or after the date of the specified change; and (ii) the value of the supply performed on or after that date; and ( d ) (if the person so elects under paragraph ( c )) tax is chargeable at the old rate on the value of the supply less the higher of the values in paragraph ( c ). (4) No election may be made under this section in respect of a supply to which paragraph 6 of the Second Schedule applies. [Act 35 of 2022 wef 01/01/2023]


document_id: gsta-1993
provision_ref: s39C
chapter: PART 6A - CHANGES IN TAX CHARGED
section: 39C
title: Supplies spanning specified change: tax chargeable at new rate and old rate without election
content:
39C. Where a supply spans a specified change that is an increase in the tax rate or that results in the supply becoming a standard-rated supply and, before the date of the specified change — ( a ) the invoice is issued for the supply; and ( b ) either of the following applies: (i) the consideration for the supply is not received or only received in part; (ii) the supply is not performed or only performed in part, then — ( c ) tax is chargeable at the new rate — (i) on the lower of — (A) the value of the supply for which any consideration is received on or after the date of the specified change; and (B) the value of the supply performed on or after that date; or (ii) if the value in sub-paragraph (i)(A) is the same as the value in sub-paragraph (i)(B) — on that value; and ( d ) tax is chargeable at the old rate or (if, before the specified change, the supply is a supply that is not chargeable to tax) tax is not chargeable on the value of the supply less the value on which tax is charged at the new rate under paragraph ( c ). [Act 35 of 2022 wef 01/01/2023]


document_id: gsta-1993
provision_ref: s39D
chapter: PART 6A - CHANGES IN TAX CHARGED
section: 39D
title: Effect of specified change on invoice, etc.
content:
39D. —(1) For the purposes of section 39C, the invoice mentioned in that section ceases to have effect on the date of the specified change to the extent of the value of the supply on which tax is chargeable at the new rate under that section. (2) Where an invoice that ceases to have effect under subsection (1) is a tax invoice, the person making the supply must, within 14 days after the date of the specified change or within any longer period that the Comptroller may allow, issue a new tax invoice specifying — ( a ) the new rate applicable on the date of the specified change; and ( b ) the amount on which tax is chargeable at the new rate. (3) The Comptroller may waive the requirement for a new tax invoice, subject to any conditions that the Comptroller thinks fit. (4) Whether or not a new tax invoice is issued, tax is chargeable on the value of the supply to which the new rate applies as if the part of the supply represented by that value were a separate supply. (5) This section does not apply to invoices issued for supplies that give rise to reverse charge supplies. (6) Regulations made under section 41 may, in relation to any tax invoice which — ( a ) ceases to have effect under subsection (1); or ( b ) relates to a supply in respect of which an election is made under section 39B, provide for the replacement or correction of that invoice (including the issue of a credit note). [Act 35 of 2022 wef 01/01/2023]


document_id: gsta-1993
provision_ref: s39E
chapter: PART 6A - CHANGES IN TAX CHARGED
section: 39E
title: Accounting of tax at new rate
content:
39E. —(1) Where section 39C applies, any tax chargeable at the new rate on the separate supply must be accounted for in the prescribed accounting period in which the earliest of the following falls: ( a ) the date of any new invoice for the amount on which the tax at the new rate is charged; ( b ) the date any consideration is received towards the amount on which the tax at the new rate is charged; ( c ) the last day of the period of 14 days or any longer period that the Comptroller may allow, after the date of the specified change. (2) Despite subsection (1), where a recipient applies section 11C(3) to its reverse charge supplies, the recipient must account for any tax chargeable at the new rate (less any tax on the supply already accounted for) on each reverse charge supply in the prescribed accounting period in which the earlier of the following falls for that supply: ( a ) the date any consideration is paid by the recipient towards the amount on which the tax at the new rate is chargeable; ( b ) the last day of the period of 14 days or any longer period that the Comptroller may allow, after the date of the specified change. (3) Despite subsection (1), where a recipient makes an election under section 11C(8) in relation to its reverse charge supplies, the recipient must account for any tax chargeable at the new rate (less any tax on the supply already accounted for) on each reverse charge supply in the prescribed accounting period in which the following falls for that supply: ( a ) if the day immediately after the end of the longer period is on or after the date of the specified change — that day; ( b ) if the day immediately after the end of the longer period is before the date of the specified change — the last day of the period of 14 days or any longer period that the Comptroller may allow, after the date of the specified change. [Act 35 of 2022 wef 01/01/2023]


document_id: gsta-1993
provision_ref: s39F
chapter: PART 6A - CHANGES IN TAX CHARGED
section: 39F
title: Effect of specified change on tax chargeable at old rates
content:
39F. Despite the application of section 39B or 39C to any supply in relation to any specified change, any tax chargeable on the supply in accordance with this Act before the date of the specified change must be accounted for and paid to the Comptroller. [Act 35 of 2022 wef 01/01/2023] Division 2 &#x2014; Adjustment of contracts on changes in tax [Act 35 of 2022 wef 01/01/2023]


document_id: gsta-1993
provision_ref: s40
chapter: PART 6A - CHANGES IN TAX CHARGED
section: 40
title: Adjustment of contracts on changes in tax
content:
40. —(1) Where, after the making of a contract for the supply of goods or services and before the goods or services are supplied, there is a change in the tax charged on the supply, then, unless express provision for the exclusion of any such change in the tax charged is contained in the contract or where the change in the tax has been taken into account, every such contract is modified as follows: ( a ) where the change in the tax renders that supply liable to be charged with tax or increases the amount of any tax charged or chargeable in relation to that supply, the supplier may add to the agreed price in the contract the amount of that tax or the increase in that tax; ( b ) where the change in the tax renders that supply exempt from tax or reduces the amount of any tax charged or chargeable in relation to that supply, the supplier may deduct from the agreed price in the contract the amount of that tax or the reduction of that tax. (2) References in this section to a change in the tax charged on a supply include references to a change to or from no tax being charged on the supply whether before or after 1 April 1994.


document_id: gsta-1993
provision_ref: s41
chapter: PART 7 - ACCOUNTING AND ASSESSMENTS
section: 41
title: Accounting for and payment of tax, etc.
content:
41. —(1) The Minister may — ( a ) make regulations to make provision for the form and manner of, and the time for, the keeping of accounts, making of returns and payment of tax; [Act 35 of 2022 wef 01/01/2023] ( b ) require any taxable person supplying goods or services to any other person to provide the other person with an invoice (called in this section a tax invoice if it is required by the regulations to be provided to a taxable person) containing statements of such particulars as may be specified in the regulations, including but not limited to any of the following: (i) the particulars of the supply; (ii) the tax chargeable on it; (iii) the person by whom the goods or services are supplied; (iv) the person to whom the goods or services are supplied; ( c ) provide for the circumstances in which a document by a taxable person purporting to be a tax invoice in respect of a supply of goods or services to the taxable person by another taxable person, is treated as a tax invoice required under paragraph ( b ) to be provided by the taxable person supplying the goods or services; and ( d ) require any taxable person making any exempt supply to another person to provide that other person, within such time as may be prescribed or such time as the Comptroller may allow, with an invoice containing such particulars as may be so specified, including but not limited to particulars of the supply and the persons by and to whom the supply is made. [20/2010; 19/2012; 37/2017] (1A) Without affecting paragraph ( b ) of subsection (1), regulations made under that paragraph may provide that the Comptroller may, for the protection of revenue, direct any taxable person in writing to include in any invoice (whether or not a tax invoice) provided by the taxable person, statements of particulars that are required by the Comptroller. [37/2017] (2) Regulations made under this section may, where they require an invoice to be provided in connection with any description of supply, require it to be provided within a prescribed time after the supply is treated as taking place, and may allow for that time to be extended in accordance with general or special directions given by the Comptroller. [37/2017] (3) Regulations made under this section may make special provision for such taxable supplies by retailers of any goods or of any description of goods or of services or any description of services as may be determined by or under the regulations and, in particular — ( a ) for permitting the value which is to be taken as the value of the supplies in any prescribed accounting period or part thereof to be determined, subject to any limitations or restrictions, by such method or one of such methods as may have been described in any written notice issued by the Comptroller pursuant to the regulations and not withdrawn by a further written notice or as may be agreed with the Comptroller; ( b ) for determining the proportion of the value of the supplies which is to be attributed to any description of supplies; and ( c ) for adjusting that value and proportion for periods comprising 2 or more prescribed accounting periods or parts thereof. (4) Regulations made under this section may make provision — ( a ) whereby, in such cases and subject to such conditions as may be determined by or under the regulations, tax in respect of a supply may be accounted for and paid by reference to the time when consideration for the supply is received; and any such regulations may make such modification of this Act (including in particular, but without limiting the power, the provisions as to the time when, and the circumstances in which, credit for input tax is to be allowed) as appear to the Minister necessary or expedient; ( b ) for the keeping of accounts in electronic form in a computer; ( ba ) for the making and submission of returns through the electronic service, and for — (i) requiring any prescribed class of persons to make and submit prescribed types of returns through the electronic service, except — (A) in such exceptional circumstances as the Comptroller may determine; or (B) in such other circumstances as may be prescribed; and (ii) any procedure relating to the making and submission of returns through the electronic service; ( bb ) for the making of declarations to verify returns through the electronic service; ( c ) for treating tax chargeable in one prescribed accounting period as chargeable in another such period; ( d ) with respect to the making of entries in accounts for the purpose of making adjustments, whether for the correction of errors or otherwise; ( e ) for the correction of errors including errors in electronic transmission and messages; ( f ) for requiring that tax on the supply of goods or services to a person other than a taxable person be included in the price or other consideration for the supply quoted, advertised or published unless exempted under such regulations and subject to such conditions as the Comptroller may impose; and ( g ) for requiring taxable persons to display or indicate such information, sign or document relating to the price of goods or services, the registration of the taxable person or the tax as may be specified and in such manner as may be provided in the regulations. [38/2005] (5) Regulations made under this section may make different provisions for different circumstances and may provide for different dates as the commencement of prescribed accounting periods applicable to different persons. (6) The provisions made by regulations under this section for cases where goods are treated as supplied by a taxable person by virtue of paragraph 6 of the Second Schedule may require the tax chargeable on the supply to be accounted for and paid, and particulars thereof to be provided, by such other person and in such manner as may be specified by the regulations. (7) At the end of a prescribed accounting period — ( a ) the amount of tax due from any person that is the person’s output tax after deduction of input tax allowable under section 20; or ( b ) the amount due to any person under section 19(5), as the case may be, is zero if the amount is less than $5 or such other amount as the Minister may by order prescribe. [20/2010] (8) At the end of a prescribed accounting period, the amount of tax due from a person that is tax accounted for by the person pursuant to regulations made under section 27A is nil if it is less than $5 or such other amount as the Minister may by order prescribe. [20/2010]


document_id: gsta-1993
provision_ref: s42
chapter: PART 7 - ACCOUNTING AND ASSESSMENTS
section: 42
title: Use of electronic service
content:
42. —(1) Any person may — ( a ) register himself, herself or itself or request to cancel the person’s registration, as a taxable person; or ( b ) file or submit any return, declaration, document, application or information, if the person is required to do so, through the electronic service. (2) The Minister may make regulations prescribing — ( a ) the circumstances in which the Comptroller may serve any notice, direction, order, permit, receipt or other document through the electronic service on a person assigned an account with the electronic service; and ( b ) the manner in which a person who has been served through the electronic service with any notice, direction, order, permit, receipt or other document is to be notified of the transmission of an electronic record of it to the person’s account with the electronic service. (3) Regulations made for the purpose of subsection (2) — ( a ) may provide for service of any notice, direction, order, permit, receipt or other document through the electronic service in circumstances where — (i) the person consents to such service; or (ii) the Comptroller gives the person notice of the Comptroller’s intention of such service and the person does not refuse such service; ( b ) may provide for the giving of any notice of the Comptroller’s intention, or the person’s consent or refusal, mentioned in paragraph ( a ), including — (i) the matters that must be contained in the notice; and (ii) the time within which, and the form and manner in which, the consent or refusal must be received by the Comptroller; ( c ) may provide when the consent or refusal of the person takes effect and when the Comptroller must give effect to such consent or refusal; and ( d ) may provide for any other matter necessary or incidental to the purposes in paragraphs ( a ), ( b ) and ( c ) and subsection (2)( a ). [Act 33 of 2022 wef 26/04/2024]


document_id: gsta-1993
provision_ref: s43
chapter: PART 7 - ACCOUNTING AND ASSESSMENTS
section: 43
title: Production of tax invoices by computer
content:
43. —(1) For the purposes of any provision contained in or having effect under this Act which relates to tax invoices, a person is treated as issuing, or as providing another person with, a tax invoice if the requisite particulars are recorded in a computer and transmitted by electronic means and without the delivery of any equivalent document or counterpart in paper form. (2) Any provision in this Act relating to tax invoices is treated as complied with by the production by means of a computer of any material other than a document in writing, by delivering any such material so produced or by making any such transmission as is mentioned in subsection (1) where the person producing or delivering the material or making the transmission and, in the case of delivered material or a transmission, the person receiving it has complied with such requirements as may be imposed by the Comptroller from time to time.


document_id: gsta-1993
provision_ref: s44
chapter: PART 7 - ACCOUNTING AND ASSESSMENTS
section: 44
title: Giving of receipts
content:
44. —(1) Every taxable person must issue a serially printed receipt for all consideration in money or digital payment tokens received in respect of every taxable supply (except for a supply in respect of which a tax invoice has been issued) and must retain a duplicate of each receipt. [33/2019] (1A) Where a computer or other machine is used for recording taxable supplies, receipts may be dispensed with if the Comptroller is satisfied that such computer or machine substantially records accurately all moneys and digital payment tokens received in respect of taxable supplies. [33/2019] (2) The Comptroller, or an officer duly authorised by the Comptroller in that behalf, may direct any taxable person to issue and retain the receipts and their duplicates referred to in subsection (1) in the form and manner approved by the Comptroller, or an officer duly authorised by the Comptroller, as the case may be. (3) The Comptroller, or an officer duly authorised by the Comptroller in that behalf, may waive all or any of the provisions of subsection (1) in respect of any taxable person. (4) Any person who contravenes this section or any direction issued under this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.


document_id: gsta-1993
provision_ref: s45
chapter: PART 7 - ACCOUNTING AND ASSESSMENTS
section: 45
title: Power of Comptroller to assess tax due
content:
45. —(1) Where a person has failed to make any returns required under this Act or to keep any documents and afford the facilities necessary to verify such returns or where it appears to the Comptroller that such returns are incomplete or incorrect, the Comptroller may to the best of the Comptroller’s judgment assess the amount of tax due from that person and notify that person of it. (2) In any case where — ( a ) an amount has been repaid to any person as being a repayment of tax, which ought not to have been repaid; or ( b ) an amount has been paid to any person as being due to the person in accordance with section 19(5), which ought not to have been paid to the person, the Comptroller may assess that amount as being tax due from the person for the prescribed accounting period in which the amount was repaid or (as the case may be) paid and accordingly notify the person of the assessment. (3) Where a person is assessed under subsections (1) and (2) in respect of the same prescribed accounting period, the assessments may be combined and notified to the person as one assessment. (4) Where the person failing to make a return, or making a return which appears to the Comptroller to be incomplete or incorrect, was required to make the return as a personal representative, trustee in bankruptcy, receiver, liquidator or person otherwise acting in a representative capacity in relation to another person, subsection (1) applies as if the reference to tax due from the person included a reference to a tax due from that other person. (5) An assessment under subsection (1) or (2) of an amount of tax due for any prescribed accounting period must not be made — ( a ) in the case of a prescribed accounting period ending before 1 January 2007, more than 7 years after the end of the prescribed accounting period; and ( b ) in the case of a prescribed accounting period ending on or after 1 January 2007, more than 5 years after the end of the prescribed accounting period. [28/2007; 42/2020] (5A) Despite subsection (5), where, in the opinion of the Comptroller, any form of fraud or wilful default has been committed by or on behalf of any person in connection with or in relation to tax, the Comptroller may for the purpose of making good any loss of tax or payment or refund of tax attributable to fraud or wilful default, make an assessment at any time. (6) Where a taxable person has acquired or imported any goods in the course or furtherance of any business carried on by the taxable person, the Comptroller may require the taxable person from time to time to account for the goods. (6A) If the taxable person fails to prove that — ( a ) the goods have been or are available to be supplied by the taxable person or have been exported from Singapore otherwise than by way of supply; or ( b ) the goods have been lost or destroyed, the Comptroller may assess to the best of the Comptroller’s judgment and notify the taxable person of the amount of tax that would have been chargeable in respect of the supply of the goods if they had been supplied by the taxable person. (7) In any case where — ( a ) as a result of a person’s failure to make a return for a prescribed accounting period, the Comptroller has made an assessment under subsection (1) for that period; ( b ) the tax assessed has been paid but no proper return has been made for the period to which the assessment related; and ( c ) as a result of a failure to make a return for a later prescribed accounting period, being a failure by the person referred to in paragraph ( a ) or a person acting in a representative capacity in relation to the firstmentioned person, as mentioned in subsection (4), the Comptroller finds it necessary to make another assessment under subsection (1), then, if the Comptroller thinks fit, having regard to the failure referred to in paragraph ( a ), the Comptroller may specify in the assessment referred to in paragraph ( c ) an amount of tax greater than that which the Comptroller would otherwise have considered to be appropriate. (8) Where it appears to the Comptroller that the amount which ought to have been assessed in an assessment under this section exceeds the amount which was so assessed, the Comptroller may — ( a ) under the same provision as that assessment was made; and ( b ) within the period during which that assessment could have been made, make a supplementary assessment of the amount of the excess and must notify the person accordingly. (9) Where an amount has been assessed and notified to any person under subsection (1), (2), (6A) or (8), it is, subject to the provisions of this Act as to review and appeals, deemed to be an amount of tax due from the person and may be recovered accordingly, unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced. (10) The Comptroller may at any time make all such alterations in or additions to an assessment made under this section as the Comptroller thinks necessary to ensure the correctness thereof and notify the person accordingly. (10A) Where the Comptroller raises an assessment under subsection (1) upon the failure of a person to make any returns, and, subsequent to such assessment, the person makes a return, the Comptroller may take into account the return and revise the assessment as the Comptroller deems fit. [28/2007] (10B) For the purpose of subsection (10A), where a person makes a return in respect of a prescribed accounting period ending on or after 1 January 2007 more than 5 years after the end of the prescribed accounting period, the return is treated as not having been made. [28/2007; 42/2020] (11) For the purposes of this section, notification to a personal representative, trustee in bankruptcy, receiver, liquidator or person otherwise acting in a representative capacity (each called a person acting in a representative capacity) is treated as notification to the person in relation to whom the person acting in a representative capacity so acts.


document_id: gsta-1993
provision_ref: s45A
chapter: PART 7 - ACCOUNTING AND ASSESSMENTS
section: 45A
title: Surcharge on supplies forming part of arrangements causing loss of public revenue
content:
45A. —(1) Where — ( a ) a taxable person enters into a supply or purported supply that the taxable person should have known was a part of an arrangement mentioned in section 20(2A); and [Act 35 of 2022 wef 01/01/2023] ( b ) the taxable person makes a claim for credit for the input tax on the supply or purported supply, then, without affecting the power of the Comptroller to make an assessment under section 45(1) or (2) on the basis that the taxable person is not entitled to credit for the input tax because of section 20(2A), a surcharge equal to 10% of the amount of the input tax is imposed on the taxable person and is recoverable by the Comptroller from the taxable person as a debt due to the Government. [42/2020] [Act 35 of 2022 wef 01/01/2023] (2) Nothing in this section prevents the applicability of section 20(2A) to a case, or any action of the Comptroller under subsection (1) in a case, from being questioned in an appeal against an assessment mentioned in subsection (1) in accordance with Part 8. [42/2020] (3) Despite any objection under section 49 to or appeal under Part 8 lodged against an assessment of the Comptroller mentioned in subsection (1), the surcharge must be paid to the Comptroller — ( a ) within one month after the date a written notice of the surcharge is served in accordance with section 87(1) on the taxable person; and ( b ) in the manner stated in the notice. [42/2020] (4) The Comptroller may, in the Comptroller’s discretion, and subject to any term and condition (including the imposition of interest on the surcharge) as the Comptroller may impose, extend the time within which the payment of the surcharge is to be made. [42/2020] (5) The Comptroller may, for good cause, remit wholly or in part any surcharge payable to the Comptroller under this section. [42/2020] (6) If, upon any objection under section 49 to or appeal under Part 8 lodged against an assessment mentioned in subsection (1), the assessment is varied or annulled, then the surcharge is correspondingly increased, reduced or annulled (as the case may be), and — ( a ) if the surcharge is increased, subsections (1), (3), (4) and (5) apply to the increase in amount of the surcharge as they apply to the surcharge; or ( b ) if the surcharge is reduced or annulled and it has already been paid to the Comptroller, the amount of the reduction or the entire amount (including any interest paid to the Comptroller on the amount) must be refunded. [42/2020]


document_id: gsta-1993
provision_ref: s46
chapter: PART 7 - ACCOUNTING AND ASSESSMENTS
section: 46
title: Duty to keep records
content:
46. —(1) Every taxable person must keep the following records: ( a ) the taxable person’s business and accounting records; ( b ) the taxable person’s accounts as required by regulations made under section 41; ( c ) copies of all invoices and receipts issued by the taxable person; ( d ) invoices received by the taxable person; ( e ) documentation relating to importations and exportations by the taxable person; ( f ) all credit notes, debit notes or other documents which evidence an increase or decrease in consideration that are received, and copies of all such documents issued by the taxable person; ( fa ) where applicable, records of the reasonable steps taken by the taxable person to determine whether or not the supply made to the taxable person was a part of an arrangement mentioned in section 20(2A); ( g ) such other records as may be prescribed. [37/2017; 42/2020] (1AA) Any person who is required to account for tax on a reverse charge supply must, in addition to the records mentioned in subsection (1), maintain the following: ( a ) sufficient records of the reverse charge supply to enable the following particulars to be ascertained: (i) the name and address of the person or branch, or member of the group mentioned in section 30(1A), whose supply gave rise to the reverse charge supply under section 14 (called in this section the supplier); [Act 34 of 2021 wef 01/01/2022] (ii) the date on which, or the period during which, the distantly taxable goods or services under the supply made by the supplier were in fact received; [Act 34 of 2021 wef 01/01/2022] (iii) a description of the distantly taxable goods or services in fact supplied; [Act 34 of 2021 wef 01/01/2022] (iv) the consideration for the supply made by the supplier; [Act 34 of 2021 wef 01/01/2022] (v) the time by which payment of the consideration for the supply made by the supplier is required; [Act 34 of 2021 wef 01/01/2022] (vi) the reference number of any invoice relating to the supply made by the supplier; [Act 34 of 2021 wef 01/01/2022] (vii) any contract, agreement or arrangement entered into in respect of the supply made by the supplier; [Act 34 of 2021 wef 01/01/2022] (viii) where any invoice, contract, agreement or arrangement is in a foreign language, a translation of the same into English, if the Comptroller requires; (ix) such other records as may be prescribed; ( b ) where an election under section 11C(8)( c ) or 14(5) or (6) has been made, a record of the election and such information and supporting documents relating to the election, in such form and manner, as required by the Comptroller. [52/2018] (1A) Without affecting subsection (1) or (1AA), the Comptroller may, for the protection of revenue, direct in writing any taxable person to keep records of the models and serial numbers of any goods supplied to or by the taxable person; and the taxable person must comply with the direction. [37/2017; 52/2018] (1B) Where the taxable person is an operator of an electronic marketplace mentioned in the Seventh Schedule, the duty of the operator to keep records under this section includes records relating to — ( a ) where paragraph 3(2)( b )(ii) of the Seventh Schedule applies, all supplies of services of the relevant overseas underlying supplier made to any person belonging in Singapore; [Act 34 of 2021 wef 01/01/2022] ( aa ) where paragraph 3(3A)( b )(i)(B) of the Seventh Schedule applies — (i) if the operator has not made an election under paragraph 4A of the Seventh Schedule — all supplies of distantly taxable goods that the operator is treated as making instead of any underlying supplier; and (ii) if the operator has made an election under paragraph 4A of the Seventh Schedule — all supplies mentioned in sub‑paragraph (i), and supplies of goods that are treated as made by the operator instead of the underlying supplier and that are also treated as not being supplies of distantly taxable goods under that paragraph; [Act 34 of 2021 wef 01/01/2022] ( b ) where the operator makes an election under paragraph 5 of the Seventh Schedule, all supplies of services of any local underlying supplier (that are treated as made to the operator) in fact made to any person belonging in Singapore; and [52/2018] [Act 34 of 2021 wef 01/01/2022] ( c ) where the operator belongs in Singapore and has been granted approval under paragraph 6 of the Seventh Schedule — (i) if the operator has not made an election under paragraph 5 of the Seventh Schedule — all supplies of services of any overseas underlying supplier (that are treated as made to the operator) in fact made to a registered person; and (ii) if the operator has made an election under paragraph 5 of the Seventh Schedule — all supplies of services of any overseas underlying supplier and any local underlying supplier (that are treated as made to the operator) in fact made to a registered person. [Act 34 of 2021 wef 01/01/2022] (1C) Despite subsection (1), a registered (Seventh Schedule — pay only) person need not keep records of supplies of goods or services made to the person or imports of goods by the person. [52/2018] (1D) Where the taxable person is a redeliverer mentioned in the Seventh Schedule that is treated as making supplies of goods under the Seventh Schedule, the duty of the redeliverer to keep records under this section includes records relating to — ( a ) the receipt issued by the supplier, underlying supplier or operator of the electronic marketplace of the goods or other confirmation by the supplier, underlying supplier or operator of the value of the consideration for each supply; or ( b ) if the receipt or other confirmation mentioned in paragraph ( a ) is not available, the value of the consideration for the supply disclosed to the redeliverer by the person ( X ) arranging with the redeliverer for the delivery of the goods to a place in the customs territory or a person acting on X ’s behalf, being a supply of distantly taxable goods, or a supply of distantly taxable goods that is treated (by reason of an election by the taxable person under paragraph 4A of the Seventh Schedule) as not being such a supply. [Act 34 of 2021 wef 01/01/2022] (2) Any records kept pursuant to this section must be preserved — ( a ) in the case of records relating to a prescribed accounting period ending before 1 January 2007, for a period of not less than 7 years after the end of the prescribed accounting period; and ( b ) in the case of records relating to a prescribed accounting period ending on or after 1 January 2007, for a period of not less than 5 years after the end of the prescribed accounting period. [28/2007; 42/2020] (3) The duty under this section to preserve records may be discharged by the preservation of the information contained therein by such means as the Comptroller may approve. (3AA) Without affecting subsection (3), the Comptroller may direct in writing any taxable person to keep or preserve, or both keep and preserve, by any electronic means specified in the direction, any records under subsection (1), (1AA), (1A), (1B) or (1D) of the taxable person as the Minister may prescribe; and the taxable person must comply with the direction. [37/2017; 52/2018] [Act 34 of 2021 wef 01/01/2022] (3A) Where the information is preserved in accordance with subsection (3) or (3AA), a copy of any document forming part of the records is, subject to subsections (4) and (5), admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves. [37/2017] (4) The Comptroller may, as a condition of approving under subsection (3) any means of preserving information contained in any records, impose such reasonable requirements as appear to the Comptroller necessary for securing that the information will be as readily available to the Comptroller as if the records themselves had been preserved. (5) A statement contained in a document produced by a computer is not by virtue of subsection (3A) admissible in evidence in civil or criminal proceedings except in accordance with the Evidence Act 1893. (6) Any person who without reasonable excuse fails to comply with this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both and, in the case of a second or subsequent conviction, to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both. (7) In this section, “electronic marketplace”, “local underlying supplier”, “overseas underlying supplier” and “underlying supplier” have the meanings given by paragraph 1(1) of the Seventh Schedule. [Act 34 of 2021 wef 01/01/2022]


document_id: gsta-1993
provision_ref: s47
chapter: PART 7 - ACCOUNTING AND ASSESSMENTS
section: 47
title: Comptroller to disregard certain transactions and dispositions
content:
47. —(1) Subsection (1A) applies where the Comptroller is satisfied that the purpose or effect of any arrangement is directly or indirectly — ( a ) to alter the incidence or postpone the time due of any tax which is payable by or which would otherwise have been payable by any person; ( b ) to relieve any person from any liability to pay tax or to make a return under this Act; ( c ) to reduce or avoid any liability imposed or which would otherwise have been imposed on any person by this Act; ( d ) to obtain for any person any credit for or refund of input tax or any increase of such credit or refund — (i) which would not otherwise have been obtained; or (ii) which would not otherwise have been obtained at the time at which it was obtained; or ( e ) to obtain for any person any refund of tax chargeable, or any increase of any refund of tax chargeable, on a claim made in the case of a bad debt pursuant to regulations made under section 25, which would not otherwise have been obtained. [42/2020] (1A) Without affecting any validity that the arrangement may have in any other respect or for any other purpose, the Comptroller must disregard or vary the arrangement and make any adjustment that the Comptroller considers appropriate so as to counteract any tax advantage obtained or obtainable by that person from or under that arrangement. [42/2020] (1B) An adjustment under subsection (1A) includes an adjustment that results in one or more of the following (called in this section and section 47A additional tax): ( a ) an increase in the amount of the tax payable by a person in relation to any prescribed accounting period; ( b ) a reduction in the amount of credit for input tax claimed by a person under sections 19 and 20 in relation to any prescribed accounting period; ( c ) a reduction in the amount of the refund of tax chargeable, on a claim made by a person in the case of a bad debt pursuant to regulations made under section 25 in relation to any prescribed accounting period. [42/2020] (2) Without affecting subsection (1A), the Comptroller may, for the purposes of this section, deem — ( a ) any person (not being, apart from this section, a taxable person) who is a party to or has participated in any way in any arrangement, to be a taxable person; ( b ) any supply of goods or services, whether or not a taxable supply, that is affected by or is part of any arrangement, to be both made to and made by any taxable person or a person deemed to be taxable under paragraph ( a ); ( c ) any supply of goods or services to take place in any prescribed accounting period that, but for any arrangement affected by this section, would have been the prescribed accounting period in which the supply was made; and ( d ) any supply of goods or services to have been made, or consideration for such supply to be given, at open market value. [42/2020] (2A) An adjustment under subsection (1A) must not be made more than 5 years after the end of the prescribed accounting period in relation to which the adjustment is to be made. [42/2020] (2B) Nothing in this section prevents the applicability of subsection (1) to a case, or any action of the Comptroller under subsection (1A) in a case, from being questioned in an appeal under Part 8 lodged against an assessment. [42/2020] (2C) Despite any objection under section 49 to or appeal under Part 8 lodged against any additional tax, the additional tax must be paid to the Comptroller — ( a ) within one month after the date a written notice of the adjustment is served in accordance with section 87(1) on the person to whom the adjustment is made; and ( b ) in the manner stated in the notice. [42/2020] (2D) The Comptroller may, in the Comptroller’s discretion, and subject to any term and condition (including the imposition of interest on the additional tax) as the Comptroller may impose, extend the time specified in subsection (2C) within which payment is to be made. [42/2020] (3) In this section and section 47A — “arrangement” means any agreement, contract, plan, understanding, scheme, trust, grant, covenant, disposition, transaction and includes all steps by which it is carried into effect; “tax advantage” includes — ( a ) any reduction in the liability of any person to pay tax; ( b ) any entitlement, earlier entitlement or increase in entitlement of a person to a credit for or refund of input tax; ( c ) any reduction in the total consideration payable by any person in respect of any supply of goods or services; ( d ) any postponement of the time when tax is due or payable; or ( e ) any entitlement or increase in entitlement of a person to a refund of tax chargeable, on a claim made in the case of a bad debt pursuant to regulations made under section 25. [42/2020] (4) This section does not apply to any arrangement carried out for bona fide commercial reasons and had not as one of its main purposes the avoidance or reduction of tax or the obtaining of any tax advantage. [42/2020]


document_id: gsta-1993
provision_ref: s47A
chapter: PART 7 - ACCOUNTING AND ASSESSMENTS
section: 47A
title: Surcharge on adjustments under section 47
content:
47A. —(1) This section applies where any additional tax is imposed on a person under section 47(1A) in respect of a prescribed accounting period starting on or after 1 January 2021. [42/2020] (2) In a case mentioned in subsection (1), a surcharge equal to 50% of the amount of the additional tax is imposed on the person and is recoverable by the Comptroller from the person as a debt due to the Government. [42/2020] (3) Despite any objection under section 49 to or appeal under Part 8 lodged against the additional tax, the surcharge must be paid to the Comptroller — ( a ) within one month after the date a written notice of the surcharge is served in accordance with section 87(1) on the person to whom the surcharge is imposed; and ( b ) in the manner stated in the notice. [42/2020] (4) The Comptroller may, in the Comptroller’s discretion, and subject to any term and condition (including the imposition of interest on the surcharge) as the Comptroller may impose, extend the time within which payment of the surcharge is to be made. [42/2020] (5) The Comptroller may, for good cause, remit wholly or in part any surcharge or interest payable to the Comptroller under this section. [42/2020] (6) If, upon any objection under section 49 or appeal under Part 8, any additional tax is varied or annulled, then the surcharge is correspondingly increased, reduced or annulled (as the case may be), and — ( a ) if the surcharge is increased, subsections (2), (3), (4) and (5) apply to the increased amount of the surcharge as they apply to the surcharge; or ( b ) if the surcharge is reduced or annulled and it has already been paid to the Comptroller, the amount of the reduction or the entire amount (including any interest paid to the Comptroller on the amount) must be refunded. [42/2020]


document_id: gsta-1993
provision_ref: s48
chapter: PART 7 - ACCOUNTING AND ASSESSMENTS
section: 48
title: Assessment of penal tax
content:
48. —(1) Where the Comptroller is satisfied that any person has wilfully with intent to evade or to assist any other person to evade tax — ( a ) omitted or understated any output tax or overstated any input tax in any return made under this Act; ( b ) made any false statement or entry in any return, claim or application made under this Act; ( c ) given any false answer, whether verbally or in writing, to any question or request for information asked or made in accordance with the provisions of this Act; ( d ) prepared or maintained or authorised the preparation or maintenance of any false books of account or other records or falsified or authorised the falsification of any books of account or records; or ( e ) made use of any fraud, art or contrivance whatsoever or authorised the use of any such fraud, art or contrivance, the Comptroller may to the best of the Comptroller’s judgment assess by way of penalty for that offence a tax (called in this section the penal tax) not exceeding 3 times the amount of tax which has or would have been undercharged in consequence of the offence or which would have been undercharged if the offence had not been detected and notify the person accordingly. (2) Where an amount has been assessed and notified to any person under subsection (1), it is, subject to the provisions of this Act as to review and appeals, deemed to be an amount of tax due from the person and may be recovered accordingly, unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced. (3) For the purposes of this section, notification to a personal representative, trustee in bankruptcy, receiver, liquidator or person otherwise acting in a representative capacity (each called a person acting in a representative capacity) is treated as notification to the person in relation to whom the person acting in a representative capacity so acts. (4) The assessment or recovery of penal tax is not in any manner barred or affected by the fact that the person referred to in subsection (1) — ( a ) has been convicted of an offence under section 62 where the assessment or recovery of penal tax was made pursuant to an order made by the court on such conviction; or ( b ) has not been convicted of any offence under this Act but no proceedings may be taken in respect of any offence against a person who has paid the penal tax assessed against the person for that same offence. (5) References in this section to evading tax and to making use of any fraud, art or contrivance whatsoever or authorising the use of any such fraud, art or contrivance are to be construed in accordance with section 62(5) and (3), respectively.


document_id: gsta-1993
provision_ref: s49
chapter: PART 8 - BOARD OF REVIEW
section: 49
title: Application for review and revision
content:
49. —(1) Any person may apply to the Comptroller, by notice of objection in writing, for review and revision of any decision made by the Comptroller with respect to any of the following matters: ( a ) the registration or cancellation of registration of any person under this Act; ( b ) the tax chargeable on the supply of any goods or services or on the importation of any goods; ( c ) the amount or proportion of any input tax or interest thereon which may be credited or allowable to a person; ( d ) the proportion of any supplies that is to be taken as consisting of taxable supplies; ( e ) a claim for or the amount of any refunds under section 25; ( f ) any direction or supplementary direction made under paragraph 2 of the First Schedule; ( g ) any direction under paragraph 1 of the Third Schedule; ( h ) any refusal to permit the value of supplies to be determined by a method described in a notice issued under section 41(3)( a ); ( i ) any requirements imposed by the Comptroller in a particular case under section 43(2); ( j ) an assessment — (i) under section 45(1) or (2) in respect of a period for which the appellant has made a return under this Act; (ii) under section 45(6A) or (8); or (iii) of penal tax under section 48, or the amount of such an assessment; ( k ) the declaration to be the agent of another person under section 79; ( l ) the requirement of any security under section 81(3); ( m ) a claim for the repayment of an amount under section 90. (2) Any application for review and revision under this section must state precisely the grounds for the objection to the decision and must be made within 30 days after the date the person has been notified of the decision to which the person objects or such other extended time as the Comptroller may allow. [19/2009; 42/2020] (3) The Comptroller must consider the application under subsection (2) and must, within a reasonable time, inform the person of the decision on the application.


document_id: gsta-1993
provision_ref: s50
chapter: PART 8 - BOARD OF REVIEW
section: 50
title: Constitution of Board of Review
content:
50. —(1) For the purposes of hearing appeals, there is to be a Goods and Services Tax Board of Review consisting of not more than 50 members appointed by the Minister to hold office for such period as may be determined by the Minister and who are eligible for reappointment. (2) The Minister may at any time remove any member of the Board from office without giving any reason. (3) A member may resign his or her office by written notice to the Minister. (4) The Minister may appoint from among the members of the Board — ( a ) a Chairperson of the Board; and ( b ) such number of Deputy Chairpersons of the Board as the Minister thinks fit. (4A) No person may be appointed as Chairperson of the Board or Deputy Chairperson of the Board unless he or she is either qualified to be a District Judge or is a public accountant within the meaning of the Accountants Act 2004. (4B) The Minister may appoint any Deputy Chairperson of the Board as a temporary Chairperson of the Board during the temporary incapacity (from illness or otherwise) or absence of the Chairperson of the Board. [Act 33 of 2022 wef 21/08/2023] (5) The Minister may appoint one or more secretaries to the Board and such other officers of the Board as may be necessary. (6) All the powers, functions and duties of the Board may be exercised, discharged and performed by any committee of the Board consisting of not less than 3 members of the Board appointed by the Chairperson of the Board, at least one of whom must be the Chairperson of the Board or a Deputy Chairperson of the Board. [Act 33 of 2022 wef 21/08/2023] (6A) However, the Chairperson of the Board may, having regard to the facts and circumstances of a particular case, appoint a single member of the Board, being the Chairperson or a Deputy Chairperson of the Board, to exercise, discharge and perform the powers, functions and duties of the Board for that case. [Act 33 of 2022 wef 21/08/2023] (7) Any act, finding or decision of any such committee or member is deemed to be the act, finding or decision of the Board, and (unless the context otherwise requires) any reference to the Board in this Act is to such committee or member. [Act 33 of 2022 wef 21/08/2023] (7A) The secretary must inform each member appointed under subsection (6) or (6A) of his or her appointment, and it is the duty of the member to attend any proceedings specified by the secretary. [Act 33 of 2022 wef 21/08/2023] (8) All matters coming before the Board or a committee of the Board at any sitting thereof must be decided by a majority of votes of the members of the Board present and, in the event of an equality of votes, the Chairperson of the Board, the Deputy Chairperson of the Board or such other member as may be presiding (as the case may be) has a second or casting vote. (8A) [ Deleted by Act 33 of 2022 wef 21/08/2023 ] (8B) [ Deleted by Act 33 of 2022 wef 21/08/2023 ] (9) Members of the Board are entitled to receive such fees and allowances as the Minister may determine. [Act 33 of 2022 wef 21/08/2023] (10) The Minister may make regulations — ( a ) prescribing any matter required or permitted to be prescribed under this Part; ( b ) providing for the form and manner in which appeals are to be made to the Board; ( c ) providing for when an objection to the appointment of a member under subsection (6) or (6A) to hear an appeal may be made, and how such objection is to be dealt with; ( d ) providing for the procedure to be adopted by the Board for the Board’s meetings and for proceedings before the Board, and the records to be kept by the Board; ( e ) prescribing the fees to be paid in respect of any appeal under this Part; ( f ) prescribing the costs in respect of appeals to the Board; ( g ) providing for any matter which the Minister considers incidental or expedient for the proper and efficient conduct of proceedings before the Board; ( h ) providing that the Chairperson or a Deputy Chairperson of the Board may issue directions for carrying out any regulations; and ( i ) providing for any other matter that is necessary or convenient for carrying out or giving effect to the provisions of this Part. [Act 33 of 2022 wef 21/08/2023]


document_id: gsta-1993
provision_ref: s51
chapter: PART 8 - BOARD OF REVIEW
section: 51
title: Right of appeal
content:
51. —(1) Any person who disagrees with the decision of the Comptroller on the person’s application for review and revision under section 49 may appeal to the Board by — ( a ) lodging with the secretary, within 30 days after the date of the decision of the Comptroller on the application for review and revision, a notice of appeal; and [Act 33 of 2022 wef 21/08/2023] ( b ) lodging with the secretary, within 30 days after the date on which such notice of appeal was lodged, a petition of appeal containing a statement of the grounds of appeal. [42/2020] (2) The notice of appeal and petition of appeal must be made in the form and manner prescribed in the regulations under section 50(10). [Act 33 of 2022 wef 21/08/2023] (2A) [ Deleted by Act 33 of 2022 wef 21/08/2023 ] (3) The notice of appeal is deemed to be withdrawn if no petition of appeal containing a statement of the grounds of appeal is lodged with the secretary in accordance with subsection (1)( b ). [Act 33 of 2022 wef 21/08/2023] (3A) [ Deleted by Act 33 of 2022 wef 21/08/2023 ] (4) [ Deleted by Act 33 of 2022 wef 21/08/2023 ] (4A) [ Deleted by Act 33 of 2022 wef 21/08/2023 ] (4B) [ Deleted by Act 33 of 2022 wef 21/08/2023 ] (4C) [ Deleted by Act 33 of 2022 wef 21/08/2023 ] (4D) [ Deleted by Act 33 of 2022 wef 21/08/2023 ] (5) The Chairperson of the Board may, on such terms as the Chairperson thinks fit, permit any person to proceed with an appeal even though the notice of appeal or petition of appeal was not lodged within the time limited therefor by this section, if it is shown to the satisfaction of the Chairperson that the person was prevented from lodging the notice or petition in due time owing to absence, sickness or other reasonable cause and that there has been no unreasonable delay on the person’s part. (6) Except with the consent of the Board and on such terms as the Board may determine, an appellant may not at the hearing of the appeal rely on any grounds of appeal other than the grounds stated in the appellant’s petition of appeal. (7) An appeal under this section must not be heard unless the appellant has made all the returns which the appellant was required to make under this Act and has paid the amounts shown in those returns as payable by the appellant. (8) Where the appeal is against a decision with respect to any of the matters mentioned in section 49(1)( b ), ( j ) or ( l ), it must not be heard unless — ( a ) the amount which the Comptroller has determined to be payable as tax has been paid or deposited with the Comptroller; or ( b ) on being satisfied that the appellant would otherwise suffer hardship, the Comptroller agrees or the Board decides that it should be heard even though that amount has not been so paid or deposited. (9) Where there is an appeal against a decision to make such a direction as is mentioned in section 49(1)( f ), the Board must not allow the appeal unless it considers that the Comptroller could not reasonably have been satisfied as to the matters set out in sub‑paragraph (2) or (4) (as the case may be) of paragraph 2 of the First Schedule. (10) Where on an appeal under this section it is found — ( a ) that the whole or part of any amount paid or deposited under subsection (8) is not due; or ( b ) that the whole or part of any amount due to the appellant under section 19(5) has not been paid, so much of that amount as is found not to be due or not to have been paid must be repaid (or, as the case may be, paid). (11) Where the appeal has been heard even though an amount determined by the Comptroller to be payable as tax has not been paid or deposited and it is found on the appeal that that amount is due, the Board may, if it thinks fit, direct that that amount must be paid.


document_id: gsta-1993
provision_ref: s52
chapter: PART 8 - BOARD OF REVIEW
section: 52
title: Hearing and disposal of appeals
content:
52. —(1) On receipt of a petition of appeal, the secretary must immediately forward one copy of it to the Comptroller, and must — ( a ) as soon as possible thereafter fix the hearing; and ( b ) not later than 14 days before the hearing (or such shorter period as the appellant and the Comptroller may agree), give notice of the hearing of the appeal to both the appellant and the Comptroller. [Act 33 of 2022 wef 21/08/2023] [Act 30 of 2023 wef 30/10/2023] (2) The appellant and the Comptroller may be represented by an advocate and solicitor or an accountant (but by no one else) at a hearing of an appeal before the Board. [Act 33 of 2022 wef 21/08/2023] (2A) The Board may for any reasonable cause postpone the hearing of an appeal for such reasonable time as the Board thinks necessary. [Act 33 of 2022 wef 21/08/2023] (3) Subject to subsection (3A), the onus of proving that the decision of the Comptroller on the application for review and revision under section 49 is incorrect is on the appellant. [42/2020] (3A) Where the appeal to the Board is in connection with the applicability of section 20(2A) to a claim for credit for input tax on a supply or purported supply made to a taxable person, the Comptroller must show on a balance of probabilities that — ( a ) the supply or purported supply was a part of an arrangement mentioned in section 20(2A); and [Act 35 of 2022 wef 01/01/2023] ( b ) the taxable person knew or should have known that the supply or purported supply was a part of such arrangement. [42/2020] [Act 35 of 2022 wef 01/01/2023] (4) The Board has all the following powers: ( a ) to summon to attend at the hearing of an appeal any person whom it may consider able to give evidence in respect of the appeal, to examine such person as a witness either on oath or otherwise and to require such person to produce such records, documents or sample of any goods as the Board may think necessary for the purposes of the appeal; ( b ) to allow any person so attending any reasonable expenses necessarily incurred by the person in so attending; such expenses to form part of the costs of the appeal and to be paid by the appellant or the Comptroller, as the Board may direct; ( c ) all the powers of a District Court with regard to the enforcement of attendance of witnesses, hearing evidence on oath and punishment for contempt; ( d ) subject to section 51(6), to admit or reject any evidence adduced, whether oral or documentary and whether admissible or inadmissible under the provisions of any written law relating to the admissibility of evidence. (4A) Pursuant to subsection (4)( c ), the Board may issue to a Superintendent of Prisons appointed under section 20 of the Prisons Act 1933, an order to the same effect as an order under section 38 of that Act, for the purpose of producing a prisoner for examination before the Board. [Act 33 of 2022 wef 21/08/2023] (5) Every person examined as a witness by or before the Board, whether on oath or otherwise, is legally bound to state the truth and to produce such records, documents or sample of any goods as the Board may require. (6) The costs of an appeal are in the discretion of the Board and are to be either fixed by the Board or, on the order of the Board, assessed by the Registrar, the Deputy Registrar or an Assistant Registrar of the Supreme Court, or the registrar or a deputy registrar of the State Courts, in accordance with regulations made under section 50(10). [5/2014] [Act 33 of 2022 wef 21/08/2023] (7) Where the Comptroller is awarded costs of an appeal, the Comptroller is entitled to the Comptroller’s reasonable costs of the appeal, including a fee for any counsel or legal officer appearing on the Comptroller’s behalf in the appeal, and the amount of such costs are added to the tax charged (if any) and recoverable therewith. (8) The Board may, after hearing an appeal, confirm, vary or annul the decision of the Comptroller appealed against and make such order as it thinks fit. (9) [ Deleted by Act 33 of 2022 wef 21/08/2023 ] (10) Every member of the Board, when and so long as he or she is acting as such, is deemed to be a public servant within the meaning of the Penal Code 1871 and enjoys the same judicial immunity as is enjoyed by a District Judge. (11) All proceedings in appeals to the Board under this Act are deemed to be judicial proceedings within the meaning of the Penal Code 1871. (12) Where, on appeal against a decision with respect to any of the matters mentioned in section 49(1)( j ) — ( a ) it is found that the amount specified in the assessment is less than it ought to have been; and ( b ) the Board gives a direction specifying the correct amount, the assessment has effect as an assessment of the amount specified in the direction and that amount is deemed to have been notified to the appellant. (13) Regulations made under section 50(10) may provide for the conduct of proceedings before the Board through electronic communication, video conferencing, tele-conferencing or other electronic means, under specified circumstances. [Act 33 of 2022 wef 21/08/2023] (14) A member of the Board before whom proceedings are conducted in the manner described in subsection (13) in those specified circumstances is deemed to be present and sitting at those proceedings. [Act 33 of 2022 wef 21/08/2023]


