Singapore legislation
Section 11B
Section 11B
Time of supply: exceptions to section 11(2)
(1)
Section 11(2) does not apply to the extent any subsection herein applies.
(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 —
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
prior to that date —
in the case of a supply of goods —
if the goods are to be removed, they had been removed; or
if the goods are not to be removed, they had been made available to the other person; or
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.
(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 —
in the case of a supply of goods —
if the goods are to be removed, they are removed; or
if the goods are not to be removed, they are made available to the person to whom they are supplied; or
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.
(4)
The Minister may by regulations prescribe supplies of goods or services which are excluded from subsection (3).
(5)
Subject to subsections (3) and (7), where —
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
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 —
the invoice in respect of the first instalment is issued or the first instalment is paid; or
where both events occur, the first of the 2 events occurs.
(6)
Subject to subsection (7), where, pursuant to a supply of goods or services —
a taxable person —
in the case of a supply of goods —
if the goods are to be removed, allows their removal; or
if the goods are not to be removed, makes them available to the person to whom they are supplied; or
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;
the taxable person then ceases to be a taxable person; and
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.
(7)
Subsections (2), (3), (5) and (6) do not apply in relation to —
any supply of goods referred to in section 11(3)(a) or (c); or
any supply of goods or services made by a person whose application has been allowed by the Comptroller under section 11(3)(b).