Singapore legislation

Section 49

of Goods and Services Tax Act 1993

Section 49

Application for review and revision

Amended by19/200942/2020

(1)

Any person may apply to the Comptroller, by notice of objection in writing, for review and revision of any decision made by the Comptroller with respect to any of the following matters:

(a)

the registration or cancellation of registration of any person under this Act;

(b)

the tax chargeable on the supply of any goods or services or on the importation of any goods;

(c)

the amount or proportion of any input tax or interest thereon which may be credited or allowable to a person;

(d)

the proportion of any supplies that is to be taken as consisting of taxable supplies;

(e)

a claim for or the amount of any refunds under section 25;

(f)

any direction or supplementary direction made under paragraph 2 of the First Schedule;

(g)

any direction under paragraph 1 of the Third Schedule;

(h)

any refusal to permit the value of supplies to be determined by a method described in a notice issued under section 41(3)(a);

(i)

any requirements imposed by the Comptroller in a particular case under section 43(2);

(j)

an assessment —

(i)

under section 45(1) or (2) in respect of a period for which the appellant has made a return under this Act;

(ii)

under section 45(6A) or (8); or

(iii)

of penal tax under section 48,or the amount of such an assessment;

(k)

the declaration to be the agent of another person under section 79;

(l)

the requirement of any security under section 81(3);

(m)

a claim for the repayment of an amount under section 90.

(2)

Any application for review and revision under this section must state precisely the grounds for the objection to the decision and must be made within 30 days after the date the person has been notified of the decision to which the person objects or such other extended time as the Comptroller may allow.

Amended by19/200942/2020

(3)

The Comptroller must consider the application under subsection (2) and must, within a reasonable time, inform the person of the decision on the application.

Section 49 — Goods and Services Tax Act 1993 | laws.sg