Singapore legislation
Clause 75
Clause 75
Recovery of tax and penalty
(1)
Tax due from any person shall be recoverable as a debt due to the Government and the Comptroller may, in his own name, sue for such tax or penalty by way of a specially endorsed writ of summons.
(2)
Where an invoice shows a supply of goods or services as taking place with tax chargeable on it, there shall be recoverable from the person who issued the invoice an amount equal to that which is shown on the invoice as tax or, if the tax is not separately shown, to so much of the total amount shown as payable as is to be taken as representing tax on the supply.
(3)
Subsection (2) shall apply whether or not —
the invoice is a tax invoice issued in pursuance of section 39;
the supply shown on the invoice actually takes or has taken place, or the amount shown as tax, or any amount of tax, is or was chargeable on the supply; or
the person issuing the invoice is a taxable person,and any sum recoverable from a person under subsection (2) shall, if it is in any case tax, be recoverable as such and shall otherwise be recoverable as a debt due to the Government.
(4)
The Minister may by regulations make provision for authorising distress to be levied on the goods and chattels of any person refusing or neglecting to pay any tax due from him or any amount recoverable as if it were tax due from him and for the disposal of any goods or chattels on which distress is levied in pursuance of the regulations and for the imposition and recovery of costs, charges, expenses and fees in connection with anything done under the regulations.
(5)
Any penalty imposed under this Act or any regulations or order made thereunder shall for the purposes of this Act and the Limitation Act [Cap. 163] be recoverable as if it were tax due and payable under this Act and accordingly section 6(6) of the Limitation Act shall not apply to such penalty.