Singapore legislation

Section 67

of Goods and Services Tax Act 1993

Section 67

Tax to be payable despite any proceedings for penalties and penalties not part of tax

(1)

The institution of proceedings for, or imposition of, a penalty, fine or term of imprisonment under this Act does not relieve any person from liability to payment of any tax for which the person is or may be liable.

(2)

Any penalty imposed under this Act is not to be deemed to be part of the tax paid for the purposes of claiming relief under this Act.

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