Singapore legislation
Section 24
Section 24
Relief from tax on importation and supply of goods
(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 —
the whole or substantially the whole of the goods have been or are to be re-exported; or
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 —
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
a refund of the whole or part of any tax on the supply of goods or services to the person —
which, if the person were a taxable person, would be the person’s input tax; or
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 —
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
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.