Singapore legislation

Clause 62

Offences in relation to goods and invoices

(1)

If any person acquires possession of or deals with any goods, or accepts the supply of any services, having reason to believe that tax on the supply of the goods or services or on the importation of the goods has been or will be evaded, he shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 and to a penalty of 3 times the amount of the tax.

(2)

If a person other than —

(a)

a person registered under this Act;

(b)

a person treated as a taxable person under this Act or any regulations made thereunder;

(c)

a person authorised to do so under regulations made under this Act; or

(d)

a person acting on behalf of the Government,issues an invoice showing an amount as being tax or as being attributable to tax, he shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 and to a penalty of 3 times the amount of tax so shown.

Read in full context — Goods And Services Tax Bill →