Schedule 1

Subject to sub-paragraphs (3) to (5), a person who makes taxable supplies but is not registered is liable to be registered —

at the end of any quarter where the total value of all his taxable supplies made in Singapore in that quarter and the 3 quarters immediately preceding that quarter has exceeded $1 million; or

at any time, if there are reasonable grounds for believing that the total value of his taxable supplies in the period of 12 months then beginning will exceed $1 million.(2) Where a business carried on by a taxable person is transferred to another person as a going concern and the transferee is not registered at the time of the transfer, then, subject to sub-paragraphs (3) to (5), the transferee becomes liable to be registered at that time if —

the total value of all his taxable supplies made in Singapore in the quarter of the time of the transfer and the 3 quarters immediately preceding that quarter has exceeded $1 million; or

there are reasonable grounds for believing that the total value of his taxable supplies in the period of 12 months then beginning will exceed $1 million.(3) A person is not liable to be registered by virtue of sub-paragraph (1)(a) or (2)(a) after the end of any quarter if the Comptroller is satisfied that the value of his taxable supplies in the next four quarters will not exceed $1 million.(4) In determining the value of a person’s supplies for the purposes of sub-paragraph (1)(a) or (2)(a), supplies made at a time when he was previously registered shall be disregarded if —

his registration was cancelled otherwise than under paragraph 12; and

the Comptroller is satisfied that before his registration was cancelled he had given the Comptroller all the information the Comptroller needed in order to determine whether to cancel the registration.(5) In determining the value of a person’s supplies for the purpose of sub-paragraph (1) or (2), supplies of goods or services that are capital assets of the business in the course or furtherance of which they are supplied shall be disregarded.2.—

Without prejudice to section 45 and to paragraph 1, if the Comptroller makes a direction under this paragraph, the persons named in the direction shall be treated as a single taxable person carrying on the activities of a business described in the direction and that taxable person shall be liable to be registered with effect from the date of the direction or, if the direction so provides, from such later date as may be specified therein.(2) The Comptroller may make a direction under this paragraph naming any person where the Comptroller is satisfied —

that he is making or has made taxable supplies;

that the activities in the course of which he makes or made those taxable supplies form only part of certain activities which should properly be regarded as those of the business described in the direction, the other activities being carried on concurrently or previously (or both) by one or more other persons;

that, if all the taxable supplies of that business were taken into account, a person carrying on that business would at the time of the direction be liable to be registered by virtue of paragraph 1; and

that the main reason or one of the main reasons for the person concerned carrying on the activities first referred to in sub-paragraph (b) in the way he does is the avoidance of a liability to be registered (whether that liability would be his, another person’s or that of two or more persons jointly).(3) A direction made under this paragraph shall be served on each of the persons named in it.(4) Where, after a direction has been given under this paragraph specifying a description of business, it appears to the Comptroller that a person who has not been named in that direction is making taxable supplies in the course of activities which should properly be regarded as part of the activities of that business, the Comptroller may make and serve on him a supplementary direction referring to the earlier direction and the description of business specified in it and adding that person’s name to those of the persons named in the earlier direction with effect from —

the date on which he began to make those taxable supplies; or

if it was later, the date with effect from which the single taxable person referred to in the earlier direction became liable to be registered.(5) If, immediately before a direction (including a supplementary direction) is made under this paragraph, any person named in the direction is registered in respect of the taxable supplies made by him as mentioned in sub-paragraph (2) or (4), he shall cease to be liable to be so registered with effect from whichever is the later of —

the date with effect from which the single taxable person concerned became liable to be registered; and

the date of the direction.(6) In relation to a business specified in a direction under this paragraph, the persons named in the direction, together with any person named in a supplementary direction relating to that business (being the persons who together are to be treated as the taxable person), are in sub-paragraphs (7) and (8) referred to as “the constituent members”.(7) Where a direction is made under this paragraph then, for the purposes of this Act —

the taxable person carrying on the business specified in the direction shall be registerable in such name as the persons named in the direction may jointly nominate by notice in writing given to the Comptroller not later than 14 days after the date of the direction or, in default of such a nomination, in such name as may be specified in the direction;

any supply of goods or services by or to one of the constituent members in the course of the activities of the taxable person shall be treated as a supply by or to that person;

each of the constituent members shall be jointly and severally liable for any tax due from the taxable person;

without prejudice to sub-paragraph (c), any failure by the taxable person to comply with any requirement imposed by or under this Act shall be treated as a failure by each of the constituent members severally; and

subject to sub-paragraphs (a) to (d), the constituent members shall be treated as a partnership carrying on the business of the taxable person and any question as to the scope of the activities of that business at any time shall be determined accordingly.(8) If it appears to the Comptroller that any person who is one of the constituent members should no longer be regarded as such for the purposes of sub-paragraph (7)(c) and (d) and the Comptroller gives notice to that effect, that person shall not have any liability by virtue of those sub-paragraphs for anything done after the date specified in that notice and, accordingly, on that date he shall be treated as having ceased to be a member of the partnership referred to in sub-paragraph (7)(e).End of liability to be registered3.—

Subject to sub-paragraph (2), a registered person who makes taxable supplies shall cease to be liable to be registered at any time if the Comptroller is satisfied that the value of his taxable supplies in the period of 12 months then beginning will not exceed $1 million.(2) A person shall not cease to be liable to be registered by virtue of sub-paragraph (1) if the Comptroller is satisfied that the reason the value of his taxable supplies will not exceed $1 million is that in the period in question he will cease making taxable supplies, or will suspend making them for a period of 30 days or more.(3) In determining the value of a person’s supplies for the purposes of sub-paragraph (1), supplies of goods or services that are capital assets of the business in the course or furtherance of which they are supplied shall be disregarded.Notification of liability and registration4.—

A person who by virtue of paragraph 1(1)(a) is liable to be registered after the end of any quarter shall notify the Comptroller in such form as the Comptroller may determine of that liability within 30 days of the end of that quarter.(2) The Comptroller shall register any such person (whether or not he so notifies the Comptroller) with effect from the end of the month in which the 30th day falls or from such earlier date as may be agreed between the Comptroller and him.5.—

A person who by virtue of paragraph 1(1)(b) is liable to be registered by reason of the value of his taxable supplies in any period shall notify the Comptroller in such form as the Comptroller may determine of that liability within 30 days of the beginning of that period.(2) Subject to sub-paragraph (3), the Comptroller shall register any such person (whether or not he so notifies the Comptroller) with effect from the end of the 30 days or from such earlier date as may be agreed between the Comptroller and him.(3) Where there are reasonable grounds for believing that the value of such a person’s taxable supplies in the first 30 days of the period will exceed $1 million, the Comptroller may, if he thinks fit, register him with effect from the beginning of the period.6.—

A person who becomes liable to be registered by virtue of paragraph 1(2) shall notify the Comptroller of the liability within 30 days of the time when the business is transferred.(2) The Comptroller shall register any such person (whether or not he so notifies the Comptroller) with effect from the time when the business is transferred.

Where a person who is not liable to be registered satisfies the Comptroller that he —

makes or intends to make taxable supplies; and

is carrying on a business and intends to make such supplies in the course or furtherance of that business,the Comptroller may, subject to such conditions as the Comptroller may think fit to impose, and if that person so requests, register him with effect from such date as may be agreed between the Comptroller and him.(2) Subject to paragraph 10(2), a person registered under sub-paragraph (1) shall remain registered for a period of not less than two years or such other shorter period as the Comptroller may determine.(3) Conditions under sub-paragraph (1) —

may be imposed wholly or partly by reference to, or without reference to, any conditions prescribed for the purposes of this paragraph; and

may (whenever imposed) be subsequently varied by the Comptroller.(4) The Comptroller may cancel the registration of a person under this paragraph if he does not begin to make taxable supplies by the date specified in his request or if he is in breach of any condition imposed under sub-paragraph (1).Notification of end of liability, etc.

Subject to sub-paragraph (2), where a registered person satisfies the Comptroller that he is not liable to be registered, the Comptroller shall, if that person so requests, cancel his registration with effect from the day on which the request is made or from such later date as may be agreed between the Comptroller and him.(2) The Comptroller may refuse to cancel the registration of any person registered under paragraph 8 where the Comptroller is not satisfied that that person has ceased to make taxable supplies and if he thinks it necessary for the protection of the revenue.11.—

Where the Comptroller is satisfied that a registered person has ceased to be registrable, the Comptroller may cancel his registration with effect from the day on which he so ceased or from such later date as may be agreed between the Comptroller and him.(2) In this paragraph and paragraph 12 “registrable” means liable or eligible to be registered under paragraph 8(1).

Notwithstanding the preceding provisions of this Schedule, where a person who makes or intends to make taxable supplies satisfies the Comptroller that any such supply is zero-rated or would be zero-rated if he were a taxable person, the Comptroller may if he thinks fit and on that person’s request, exempt him from registration until it appears to the Comptroller that the request should no longer be acted upon or is withdrawn.(2) Where there is a material change in the nature of the supplies made by a person exempted from registration under this paragraph, he shall notify the Comptroller of the change —

within 30 days of the date on which it occurred; or

if no particular day is identifiable as the day on which it occurred, within 30 days of the end of the quarter in which it occurred.(3) Where there is a material alteration in any quarter in the proportion of taxable supplies of such a person that are zero-rated, he shall notify the Comptroller of the alteration within 30 days of the end of the quarter.Supplementary