Singapore legislation
Section 32
Section 32
Business carried on in divisions or by unincorporated bodies, personal representatives, etc.
(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.
(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.
(4)
Where a taxable person dies, or goes into liquidation or receivership, or becomes bankrupt or incapacitated, the Comptroller may, for the period —
beginning on the date of the death, liquidation, receivership, bankruptcy or incapacity; and
ending on the date immediately before —
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
in the case of incapacity, the date the incapacity ceases,deem any person carrying on that business to be a taxable person.
(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.