Singapore legislation

Clause 82

of Goods And Services Tax Bill

Clause 82

Receipts and notices may be given by authorised officer

(1)

All notices, orders, receipts and other documents of whatsoever nature which the Comptroller is empowered to give by this Act or any regulations made thereunder may be given by any officer authorised by the Comptroller.

(2)

Where any such notice, order, receipt or other document requires authentication, the signature or a facsimile thereof of the Comptroller or any officer authorised by the Comptroller affixed thereto shall be sufficient authentication.