Singapore legislation

Clause 83

of Goods And Services Tax Bill

Clause 83

Orders and Regulations

(1)

The Minister may make orders and regulations generally to give effect to the provisions of this Act and such orders or regulations may provide that a contravention thereof shall be punishable by a fine not exceeding $10,000 or with imprisonment for a term not exceeding 2 years or with both.

(2)

All orders and regulations made under this Act shall be presented to Parliament as soon as possible after publication in the Gazette.