Singapore legislation
Clause 11
Clause 11
Time of supply
(1)
This section and section 12 shall apply for determining the time when a supply of goods or services is to be treated as taking place for the purposes of the charge to tax.
(2)
Subject to section 12, a supply of goods shall be treated as taking place —
if the goods are to be removed, at the time of the removal;
if the goods are not to be removed, at the time when they are made available to the person to whom they are supplied;
if the goods (being sent or taken on approval or sale or return or similar terms) are removed before it is known whether a supply will take place, at the time when it becomes certain that the supply has taken place or 12 months after the removal, whichever is the earlier.
(3)
Subject to section 12, a supply of services shall be treated as taking place at the time when the services are performed.