Singapore legislation

Clause 6

of Goods and Services Tax (Amendment) Bill

Clause 6

Amendment of section 25

Section 25(2) of the principal Act is amended by deleting the word “and” at the end of paragraph (e), and by inserting immediately thereafter the following paragraphs:“(ea)prohibit the selling, giving or receiving in prescribed circumstances of goods in respect of which a claim for refund has been submitted or endorsed by the prescribed person;

(eb)provide for the seizure and forfeiture of goods referred to in paragraph (ea); and”.

Read in full context — Goods and Services Tax (Amendment) Bill →