Singapore legislation

Clause 41

Production of tax invoices by computer

(1)

For the purposes of any provision contained in or having effect under this Act which relates to tax invoices, a person shall be treated as issuing, or as providing another person with, a tax invoice if the requisite particulars are recorded in a computer and transmitted by electronic means and without the delivery of any document.

(2)

Any provision in this Act or any regulations made thereunder relating to tax invoices shall be treated as complied with by the production by means of a computer of any material other than a document in writing, by delivering any such material so produced or by making any such transmission as is mentioned in subsection (1) where the person producing or delivering the material or making the transmission and, in the case of delivered material or a transmission, the person receiving it —

(a)

has obtained the Comptroller’s approval in writing to produce or deliver such material or make such transmissions or, as the case may be, receive such material or transmissions; and

(b)

complies with such requirements as may be specified in regulations or as the Comptroller may from time to time impose in his case.

Read in full context — Goods And Services Tax Bill →