Singapore legislation
Section 15
Section 15
Place where supplier or recipient of services belongs
(1)
Subsection (3) applies for determining, in relation to any supply of services, whether the supplier belongs in one country or another.
(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.
(3)
The supplier of services is treated as belonging in a country if —
the supplier has in that country a business establishment or some other fixed establishment and no such establishment elsewhere;
the supplier has no such establishment in any country but the supplier’s usual place of residence is in that country; or
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.
(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 —
either of the conditions mentioned in subsection (3)(a) or (b) is satisfied; or
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 person carrying on a business through a branch or agency in any country is treated as having a business establishment there; and
“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.