Singapore legislation

Clause 84

of Goods And Services Tax Bill

Clause 84

Service of notices

(1)

Except where it is provided by this Act that service shall be effected either personally or by registered post, every notice, direction, order or document required or authorised by this Act or any regulations made thereunder to be served on any person may be served —

(a)

by delivering it to the person or to some adult member or employee of his family at his last known residence;

(b)

by leaving it at his usual or last known residence or place of business in a cover addressed to him;

(c)

by sending it by ordinary post addressed to the person at his usual or last known residence or place of business; or

(d)

by electronic transmission in accordance with section 40.

(2)

Where a notice is served by ordinary or registered post, it shall be deemed to have been served on the day succeeding the day on which the notice would have been received in the ordinary course of post if the notice is addressed —

(a)

in the case of a company incorporated in Singapore, to the registered office of the company;

(b)

in the case of a company incorporated outside Singapore, either to the individual authorised to accept service of process under the Companies Act [Cap. 50] at the address filed with the Registrar of Companies, or to the registered office of the company wherever it may be situated;

(c)

in the case of an individual, partnership or a body of persons, to the last known business or private address of such individual, partnership or body of persons.

(3)

Where the person to whom there has been addressed a registered letter containing any notice which may be given under the provisions of this Act is informed of the fact that there is a registered letter awaiting him at a post office and such person refuses or neglects to take delivery of such registered letter, such notice shall be deemed to have been served upon him on the date on which he was informed that there was a registered letter awaiting him at a post office.

(4)

Except for a notice served by electronic transmission in accordance with section 40, every notice to be given by the Comptroller under this Act shall be signed by the Comptroller or by some person or persons from time to time authorised by him in that behalf and every such notice shall be valid if the signature or a facsimile thereof of the Comptroller or of such person or persons is duly printed or written thereon except that any notice under this Act requiring the attendance of any person or witness before the Comptroller shall be signed by the Comptroller or by a person duly authorised by him as aforesaid.