Singapore legislation
Clause 86
Clause 86
Remission of tax or penalty
(1)
The Comptroller may remit, wholly or in part, the tax or penalty payable by any person or class of persons on the ground of poverty or where it is just and equitable to do so.
(2)
The Minister may, if he thinks fit, remit the whole or part of the tax or penalty payable under this Act.
(3)
The Minister may, if he thinks fit, and upon such conditions as he may impose, exempt any taxable person or class of taxable persons from collecting and accounting for tax on any taxable supply of goods or services.