Singapore legislation

Section 81

of Goods and Services Tax Act 1993

Section 81

Power to require security and production of evidence

(1)

The Comptroller may, as a condition of allowing or repaying any input tax to any person, require the production of such documents relating to the tax as may have been supplied to that person.

(2)

The Comptroller may, if he or she thinks it necessary for the protection of the revenue, require as a condition of making any payment under section 19(5) the giving of such security for the amount of the payment as appears to the Comptroller appropriate.

(3)

Where it appears to the Comptroller requisite to do so for the protection of the revenue, the Comptroller may require any person, as a condition of the person’s importing any goods or supplying goods or services under a taxable supply, to give security, or further security, of such amount and in such manner as the Comptroller may determine, for the payment of any tax which is or may become due from the person.

(4)

Any person who without any reasonable cause fails to furnish such security as is required under subsection (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.

(5)

In this section —

Definition

“document” includes, in addition to a document in writing —

(a)

any map, plan, graph or drawing;

(b)

any photograph;

(c)

any label, marking or other writing which identifies or describes anything of which it forms a part, or to which it is attached by any means;

(d)

any disc, tape, soundtrack, or other device in which sounds or other data (not being visual images) are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced therefrom;

(e)

any film (including microfilm), negative, tape, disc or other device in which one or more visual images are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced therefrom; and

(f)

any paper or other material on which there are marks, impressions, figures, letters, symbols or perforations having a meaning for persons qualified to interpret them;

Definition

“writing” includes any mode of representing or reproducing words, figures, drawings or symbols in a visible form.

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