Section 2

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;

“authentication code”, in relation to any person, means an identification or identifying code, a password or any other authentication method or procedure which is assigned to that person for the purposes of identifying and authenticating the access to and use of the electronic service by that person;

“authorised person” means any person acting under the authority of the Comptroller;

“bare trustee” means a trustee who —

“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 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;

“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;

“document” has the meaning given by the Evidence Act 1893;

“electronic record” has the meaning given by the Electronic Transactions Act 2010;

“electronic service” means the electronic service provided by the Comptroller under section 42(1);

“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;

“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 —

“registered (Seventh Schedule — pay only) person” means a taxable person who —

“reverse charge supply” means a supply of services treated as having been made by the recipient of those services under section 14(2);

“Seventh Schedule supply” means any supply of services of a type, and made (whether or not in Singapore) in the circumstances, described in the Seventh Schedule;

“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 —

“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.

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.

The terms “share”, in relation to a VCC, “sub-fund”, “umbrella VCC” and “VCC” have the meanings given by the VCC Act.

To avoid doubt, the term “company” includes a VCC.