Singapore legislation
Section 89
Section 89
Remission of tax or penalty
(1)
The Comptroller may, if he or she thinks fit, and upon such conditions as he or she may impose, on the ground of poverty or where it is just and equitable to do so, give to any person or class of persons —
relief from, or a remission or refund of, the whole or part of any tax chargeable on the importation of goods or supply of goods or services by that person or class of persons;
a refund of the whole or part of any tax on the supply of goods or services to that person or class of persons —
which, if the person or the persons in the class were taxable persons, would be the person’s or those persons’ input tax; or
for which, as a taxable person or as taxable persons, the person or the persons in the class would not be entitled to any credit as input tax under this Act;
relief or remission from the whole or part of any penalty payable by that person or class of persons; or
relief from, or a remission or refund of, the whole or part of any tax on a reverse charge supply.
(2)
The Minister may, if he or she thinks fit, and upon such conditions as he or she may impose, give to any person or class of persons —
relief from, or a remission or refund of, the whole or part of any tax chargeable on the importation of goods or supply of goods or services by that person or class of persons;
a refund of the whole or part of any tax on the supply of goods or services to that person or class of persons —
which, if the person or the persons in the class were taxable persons, would be the person’s or those persons’ input tax; or
for which, as a taxable person or as taxable persons, the person or the persons in the class would not be entitled to any credit as input tax under this Act;
relief or remission from the whole or part of any penalty payable by that person or class of persons; or
relief from, or a remission or refund of, the whole or part of any tax on a reverse charge supply.
(2A)
Where —
the Comptroller is satisfied that the person to whom relief from, or a remission or refund of, tax is given fails to comply with any condition imposed under subsection (1) (whether a condition precedent or condition subsequent); or
the Minister is satisfied that the person to whom relief from, or a remission or refund of, tax is given fails to comply with any condition imposed under subsection (2) (whether a condition precedent or condition subsequent),an amount equal to the amount of tax to which the relief, remission or refund relates is recoverable as a debt due to the Government.
(2B)
The amount recoverable under subsection (2A) is payable in the manner stated in a notice served by the Comptroller on the person within one month after the service of the notice.
(2C)
The Comptroller may, in the Comptroller’s discretion, and subject to such terms and conditions (including interest) as he or she may impose, extend the time limit within which payment is to be made.
(2D)
Sections 60(1), 78 and 87 apply to the collection and recovery by the Comptroller of the amount recoverable under subsection (2A) and any interest imposed under subsection (2C) as they apply to the collection and recovery of tax.
(3)
The Minister may, if he or she thinks fit, and upon such conditions as he or she may impose, exempt any taxable person or class of taxable persons from collecting and accounting for tax on any taxable supply of goods or services.