Singapore legislation

Section 5

of Goods and Services Tax Act 1993

Section 5

Responsibility of Comptroller and delegation of powers

Amended by52/201842/2020

(1)

The Comptroller is responsible generally for the carrying out of the provisions of this Act and for the collection of tax and must pay all amounts collected in respect thereof into the Consolidated Fund.

(2)

The Comptroller may, subject to the conditions or restrictions the Comptroller thinks fit, delegate to any public officer or person employed in the administration of this Act all or any of the powers, functions and duties vested in the Comptroller by this Act.

(3)

The Comptroller may —

(a)

authorise any suitably qualified officer of the Inland Revenue Authority of Singapore charged with duties of investigation to exercise any power in sections 83A, 83E, 83F, 83G, 83H, 83J and 84(1A), (1B), (1C) and (1D); and

(b)

authorise any officer of customs under the Customs Act 1960 to exercise any power in sections 83E (except subsection (2)), 83F and 83G.

Amended by52/201842/2020

Read in full context — Goods and Services Tax Act 1993 →