Clause 32

Where a person who is accountable for any tax, or on whom any duties are imposed by or under this Act, is not resident in Singapore, the Comptroller may by notice in writing served on any agent, manager or factor who is resident in Singapore and has acted on behalf of that person in matters by reference to which that person is accountable or the duties are imposed, direct that he shall be substituted for that person as the person accountable for the tax or that he shall be under an obligation to discharge those duties or any of them.

For the purposes of this Act, goods imported by a taxable person and supplied by him as agent for a person who is not a taxable person may be treated as imported and supplied by the taxable person as principal.

For the purposes of subsection (2), a person who is not resident in Singapore and whose place or principal place of business is outside Singapore may be treated as not being a taxable person if as a result he will not be required to be registered under this Act.

Where goods or services are supplied through an agent who acts in his own name, the Comptroller may, if he thinks fit, treat the supply both as a supply to the agent and as a supply by the agent.