Singapore legislation

Section 85

of Goods and Services Tax Act 1993

Section 85

Receipts and notices may be given by authorised officer

(1)

All notices, orders, permits, receipts and other documents of whatsoever nature which the Comptroller is empowered to give by this Act may be given by any officer authorised by the Comptroller.

(2)

Where any such notice, order, permit, receipt or other document requires authentication, the signature or an official facsimile thereof of the Comptroller or any officer authorised by the Comptroller affixed thereto is sufficient authentication.

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