Singapore legislation
Section 90
Section 90
Return of tax or penalty overpaid or erroneously paid
(1A)
Subject to subsection (1C), where any person makes a claim in accordance with subsection (1B) —
that any money was overpaid or erroneously paid by the person as tax or penalty under this Act —
in the case of a claim relating to tax on a supply made or deemed to have been made by a person not registered for tax purposes, on or after 1 January 2007; and
in any other case, in respect of a prescribed accounting period ending on or after 1 January 2007; or
that any money is due to the person under this Act in respect of a prescribed accounting period ending on or after 1 January 2007,it is lawful for the Comptroller to refund or pay such money to the claimant if it is proved to the satisfaction of the Comptroller that the money was overpaid or erroneously paid as tax or penalty by, or the money is due to, the claimant.
(1AA)
1AA
Subject to subsections (1AB) and (1C), where any person makes a claim in accordance with subsection (1B) that any money was overpaid or erroneously paid by the person as tax chargeable on the importation of goods under this Act (whether such goods were imported by the person or by another person), it is lawful for the Comptroller to refund such money to the person if it is proved to the satisfaction of the Comptroller that the money was overpaid or erroneously paid by the person as tax chargeable on the importation of those goods.
(1AB)
1AB
Despite subsection (1AA) and subject to subsections (1AC) and (1C), where —
it is proved to the satisfaction of the Comptroller that —
any person (X) has overpaid or erroneously paid any money as tax chargeable on the importation of goods under this Act; and
the person making the claim to the Comptroller is a taxable person (Y) who has reimbursed X or otherwise provided X with funds for the whole or any part of that money paid by X; and
X has not received from the Comptroller the amount claimed by Y,then, it is lawful for the Comptroller to refund or pay to Y the money overpaid or erroneously paid.
(1AC)
1AC
Nothing in subsection (1AB) entitles Y to any refund in excess of the reimbursement or funds provided by Y for the purpose of X’s payment as tax chargeable on the importation of goods, less the correct amount of the tax.
(1AD)
1AD
To avoid doubt, nothing in subsection (1AB) prevents X from claiming under subsection (1AA) any part of the overpayment or erroneous payment not claimed by Y under subsection (1AB).
(1B)
A claim referred to in subsection (1A), (1AA) or (1AB) must be made —
in writing in such form and manner as the Comptroller may determine; and
within 5 years after —
in the case of a claim referred to in subsection (1A)(a)(i), the date on which the tax was paid by the buyer to the supplier;
in the case of a claim referred to in subsection (1A)(a)(ii) or (b), the end of the prescribed accounting period to which the claim relates;
in the case of a claim referred to in subsection (1AA), the date on which the tax chargeable on the importation of the goods concerned was paid by the claimant; and
in the case of a claim referred to in subsection (1AB), the date on which the tax chargeable on the importation of the goods concerned was paid by X.
(1C)
The Comptroller may refuse to make any refund or payment under subsection (1A), (1AA) or (1AB) if the claim relates to any tax or penalty which has not been received by the Comptroller.
(2)
The Comptroller may reduce or altogether withhold any refund or payment due under this section to the extent that the refund or payment would unjustly enrich the claimant.
(3)
The Comptroller may, instead of making a refund or payment of any amount to a claimant under this section, reduce the whole or any part of any tax due or which may become due from the claimant under this Act, by the whole or any part of such amount and —
the amount of the tax due from the claimant is reduced by the amount of the reduction; and
the amount of the reduction is, to the extent of that amount, deemed to have been refunded or paid to the claimant by the Comptroller.
(4)
Where the Comptroller makes any refund or payment to a claimant, the Comptroller may deduct from the refund or payment any expenses that the Comptroller may incur in making the refund or payment.
(5)
Except as provided in this section, a person is not entitled to any refund or payment of any money which has been overpaid or erroneously paid by the person as tax or penalty under this Act.