Singapore legislation

Clause 47

of Goods And Services Tax Bill

Clause 47

Application for review

(1)

Any person may apply to the Comptroller, by notice of objection in writing, for review and revision of any decision made by the Comptroller with respect to any of the following matters:

(a)

the registration or cancellation of registration of any person under this Act;

(b)

the tax chargeable on the supply of any goods or services or on the importation of any goods;

(c)

the amount or proportion of any input tax or interest thereon which may be credited or allowable to a person;

(d)

the proportion of any supplies that is to be taken as consisting of taxable supplies;

(e)

a claim for or the amount of any refunds under section 25;

(f)

any direction or supplementary direction made under paragraph 2 of the First Schedule;

(g)

any direction under paragraph 1 or 2 of the Third Schedule;

(h)

any refusal to permit the value of supplies to be determined by a method described in a notice issued under section 39(3)(a);

(i)

any requirements imposed by the Comptroller in a particular case under section 41(2)(b);

(j)

an assessment —

(i)

under section 43(1) or (2) in respect of a period for which the appellant has made a return under this Act;

(ii)

under section 43(6) or (8); or

(iii)

of penal tax under section 46,or the amount of such an assessment;

(k)

the declaration to be the agent of another person under section 76;

(l)

the requirement of any security under section 78(2).

(2)

Any application for review and revision under this section shall be made within 30 days of the date the person has been notified of the decision to which he objects or such other extended time as the Board may allow and the Comptroller shall consider the application and shall, within a reasonable time, inform the person of the decision on the application.