Singapore legislation
Section 33
Section 33
Agents
(1)
Where a person does not have his or her usual place of residence in Singapore and the person is accountable for any tax, or has duties imposed on the person by or under this Act, then the person (called in this section the overseas registrant) —
must, if the person is not a registered (Seventh Schedule — pay only) person; and
may, if the person is a registered (Seventh Schedule — pay only) person,appoint and maintain a section 33(1) agent in matters by reference to which that overseas registrant is so accountable or on whom the duties are so imposed.
(1A)
The section 33(1) agent —
is substituted for the overseas registrant as the person accountable for the tax; or
is under an obligation to discharge any duties imposed on the overseas registrant by or under this Act,(as the case may be) in accordance with the appointment of the section 33(1) agent.
(1B)
The overseas registrant must —
if not a registered (Seventh Schedule — pay only) person — provide the Comptroller with details of the overseas registrant’s section 33(1) agent when applying to be registered under this Act;
if a registered (Seventh Schedule — pay only) person — notify the Comptroller in writing of the section 33(1) agent appointed by the overseas registrant not more than 30 days after the date of the appointment; and
where there is —
a change in any detail of the section 33(1) agent provided under paragraph (a); or
a change of the section 33(1) agent appointed by the overseas registrant,notify the Comptroller in writing of the change not less than 30 days before the date of the change, or any other period allowed by the Comptroller in a particular case.
(1C)
The Comptroller may, in any particular case, waive the requirement under subsection (1) in respect of an overseas registrant that is not a registered (Seventh Schedule — pay only) person, subject to any condition that the Comptroller may impose, including a condition to provide security in the form and manner required by the Comptroller.
(1D)
The Comptroller may at any time direct any overseas registrant to replace a section 33(1) agent of the overseas registrant with another section 33(1) agent.
(2)
For the purposes of this Act, where goods are imported by a taxable person and supplied by the taxable person as agent for a person that —
is not a taxable person; or
is a taxable (Seventh Schedule) person other than a registered (Seventh Schedule — full) person,then the goods are treated as imported and supplied by the taxable person as principal.
(2A)
For the purposes of subsection (2), goods imported by a taxable person and supplied by the taxable person as agent for a person that —
is not a taxable person; or
is a taxable (Seventh Schedule) person other than a registered (Seventh Schedule — full) person,are deemed to include goods which, following their import, undergo a treatment or process for the purposes of the supply.
(2B)
For the purposes of this Act, where goods are —
imported by an agent (A) that is a taxable person, for a person (P) that —
is not a taxable person; or
is a taxable (Seventh Schedule) person other than a registered (Seventh Schedule — full) person; and
supplied for P by another agent (called in this section a substituted agent) that is a taxable person, appointed by P to take custody of the goods imported by A,then the goods are treated as imported by A as principal and supplied by the substituted agent as principal.
(2BA)
2BA
A person is not a substituted agent for the purposes of subsection (2B) unless the Comptroller has been informed, in such form and manner as the Comptroller may require, of the person’s appointment as such.
(2C)
For the purposes of subsection (2B), unless the Comptroller otherwise allows, goods supplied by the substituted agent for P (as described in that subsection) do not include goods which, following their import, undergo a treatment or process.
(2D)
For the purposes of subsections (2) and (2B), where the taxable person or the substituted agent (as the case may be) ceases to be a taxable person before making a supply of the goods, and any credit for input tax has been allowed to the taxable person on the importation of the goods —
in the case of subsection (2), the taxable person must pay to the Comptroller the amount of the credit; and
in the case of subsection (2B), the substituted agent must pay to the Comptroller the amount of the credit.
(3)
For the purposes of subsections (2)(a) and (2B)(a)(i), a person who does not belong in Singapore may be treated as not being a taxable person if as a result the person will not be required to be registered by virtue of paragraph 1 of the First Schedule.
(3A)
For the purpose of subsection (3), a person is treated as belonging in Singapore if the person —
has in Singapore a business establishment or some other fixed establishment and no such establishment elsewhere;
has no such establishment in any country but the person’s usual place of residence is in Singapore; or
has such establishments both in Singapore and elsewhere and the person’s establishment which is most directly concerned with the supply is in Singapore.
(4)
Where goods or services are supplied through an agent who acts in the agent’s own name, the Comptroller may, if the Comptroller thinks fit, treat the supply both as a supply to the agent and as a supply by the agent.
(5)
For the purposes of this section —
a person carrying on a business through a branch or an agency in any country is treated as having a business establishment there;
“usual place of residence”, in relation to a body corporate, means the place where it is incorporated or otherwise legally constituted; and
“section 33(1) agent”, in relation to an overseas registrant, means an agent, a manager or a factor —
whose usual place of residence is in Singapore; and
who is appointed by the overseas registrant for either or both of the following purposes:
to be substituted for the overseas registrant as the person accountable for the tax;
to discharge any duties imposed on the overseas registrant by or under this Act.